About Homestead Exemption
Real Tax Savings: An eligible Broward County property owner saves approximately $580 each year due to the Homestead Exemption plus an average of $2,000 more from the "Save Our Homes" 3% tax assessment cap that automatically comes with your Homestead Exemption.
The Basics: All Florida residents are potentially eligible under state law for a Homestead Exemption on their homes., condominiums, co-operative units and certain manufactured home lots. Wvery person who has legal or equitable title to a residential property and who lives there permanently may be eligible for Homstead. To be eligible, you:
- Must permanently reside on the property as of January 1 of the year for which you are applying
- Must be a US citizen, permanent resident alien, or hold "PRUCOL" asylum/refugee status in the United States
- Cannot have a homestead or other residency-based exemption in any other county, state or country. Florida Statutes allow only one Homestead per "family unit". This means any person applying for the Homestead Exemption in Broward County is not legally entitled to claim the exemption if either of the spouses is currently receiving a residency-based exemption on property elsewhere.
- Cannot rent out the entire dwelling (unless on Active Military Service)
The property may also qualify for Homestead if it is the permanent home of a person who is legally dependent on the owner, even if the owner is not eligible. A Life Estate holder is elibible for homestead if he or she meets the other eligibility requirements. Likewise, if the real estate is in a Trust, you will need to provide the Broward County Property Appraisers office a copy the Trust showing you have the necessary ownership interest to qualify for Homestead.
Filing Process: You may file for Homestead either online at Broward County Property Appraiser or in person at any time through the year. To file, you must have the following documents showing your address at the property.
- Broward Voter's Card or a recorded Declaration of Domicile (form available from the Property Appraiser's office and website)
- Florida Driver's License or official Florida ID Card. Note: "Valid in Florida Only" licenses do not qualify
- For Non-Us Citizens: Permanent Resident Alien Card or other proof of PRUCOL asylum/refugee status (Holder's of work, student, investor and other temporary US visas are NOT eligible for Homestead Exemption under state law)
Filing Period: There is no filing fee if you Pre-file before the start of the next tax year or Timely File during the January 1 through March 1 statutory filing period. If you Late File between March 2 and December 31 for any exemption, the Value Adjustment Board will charge a $15 fee and require an additional form
Homesteads Do Not Transfer: A Homestead Exemption does not transfer with an owner from home to home. You are required to file for a new Homestead Exemption if you move. Also, if the prior owners of your new home had Homestead on the property, their old homestead will automatically expire at the end of the same year you bought the property.
Renewals: Once your Homestead Exemption is established, it automatically renews each year unless there is a change in ownership or use of the property. Florida law requires the property owner to contact the Property Appraisers office if there is any change in residency, use or status that would affect the exemption. Failing to report changes of use or ownership, or wrongfully obtaining an exemption may cause an owner to be assessed for back taxes, costly penalties, and 15% intereste per year.
Additional Exemptions for Eligible Seniors, Surviving Spouses, Disabled Veterans, Disabled Persons and More
Florida statutes also grant additional tax-saving exemptions to qualified property owners. A Homestead Exemption is required as a pre-requisite for obtaining any of the following additional exemptions.
Additional $25,00 Senior Citizen Exemption: To be eligible, applicants must be 65 years of age or older as of January 1 of the year for which they are applying and the total household adjusted gross income must not exceed $22,693 (based on last year's amount). This amount is adjusted yearly for inflation and this exemption must be applied for annually. You will need to complete an initial application between January 1 and March 1 and provide by June 1 a copy of last year's IRS tax return or proof of non-filing. Late Filing is March 2 throught December 31 (the Value Adjustment Board will charge a $15 late fee and require an additional form). The renewal process is simplified and involves signing and returning a postcard, which is mailed to eligible seniors in early February. It will save you approximately $300 annualy in taxes.
$500 Widows/Widowers Exemption: To be eligible, you must provide the Property Appraisers office with a copy of your spouse's death certificate, newspaper obituary, or memorial card. This expemtion will save you approximately $12 annualy in taxes.
$500 Disability Exemption for Blind Persons: To be eligible, you must provide the Property Appraisers office with a certificate from the Division of Blind Services or the US Department of Veterans Affairs certifying the applicant is legally blind. This exemption will save you approximately $12 annually in taxes.
$5,000 Veteran's Disability Exemption: To be eligible, you must provide the Property Appraisers office with a certificate of Disability from the US Government or the US Department of Veterans Affairs (or predecessor agency). The disability must be due to military service and be to at least a 10 degree before January 1of the year for which you are applying. The surviving spouse of a disabled former service memeber may also be eligible for this exemption, providing the spouse has not remarried. This exemption will save you approximately $120 annually in taxes.
Full Exemption for Veteran's Service - Connected Total and Permanent Disability: To be eligible, you must provide the Property Appraisers office with a certificate from the US Government or US Department of Veternas Affairs indicating you are an honorably discharged veteran with a service-related total and permanent disability. Surviving spouses of qualifying veterans or Florida-resident veterans who died from service-related causes while on active duty are also eligible for the full exemption. This exemption will fully exempt you from paying any and all ad valorem property taxes annually.
Full Exemption for Totally and Permanently Disabled Person: To be eligible, you must provide the Property Appraisers office with certificates from two licensed Florida physicians, or one certificate from the US Department of Veterans Affairs indicating you are: (a) quadriplegic or (b) a paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under the second (non-quadriplegic) category, the prior year gross income of all persons residing in the homestead shall not exceed $22,121 (based on last year's amount; adjusted yearly for inflation. Statement of gross income must accompany the application. This exemption will fully exempt you from paying any and all ad valorem taxes annually.
Granny Flat Exemption: Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction (up to 20% of the homestead value). This exemption is complicated. Contact the Broward County Property Appraiser's office for full details on this exemption or questions on any of the above exemptions.
source: Broward County Property Appraiser's Office (954) 357-6830