TOTAL & PERMANENT DISABILITY EXEMPTION FS 196.202

The Total and Permanent Disability Exemption provides a $5,000* reduction in the assessed value of the property. To qualify for this exemption, the applicant must:

• Be a US Citizen or have a Permanent Resident Card
• Own the Property
• Be a Florida Resident

Submit one (1) completed Physician's Certificate (DR-416 required) from a licensed Florida Physician

*In 2022, the Florida Legislature increased property tax exemptions for residents who are widows, widowers, blind, or totally and permanently disabled from $500 to $5,000. The increase in the exemption amount became effective for the 2023 tax year. 

LIMITED INCOME TOTAL & PERMANENT DISABILITY EXEMPTION FS 196.101

A Florida resident who has been certified by two Florida licensed physicians as being quadriplegic, paraplegic, hemiplegic, legally blind or who uses a wheelchair for mobility can qualify to have his/her homesteaded residence exempted from all ad valorem taxes. All applicants for the Total and Permanent Disability Exemption must meet income guidelines, excluding quadriplegics. To qualify for the Total & Permanent Disability Exemption, the applicant must:

• Have applied for and been approved for Homestead exemption
• A completed Physician's Certificates (DR-416), certifying the applicant requires a wheelchair for mobility, from two (2) different licensed Florida Physicians that are not related or in the same medical practice
• Meet eligible Household Income requirements, excluding quadriplegics (Statement of Gross Income with proofs of income is required). For the 2024 tax year, the 2023 household income must be less than $35,693. The gross income limit applies to all persons living in the home regardless of ownership.
• The Gross Income Statement is required to be submitted each year for renewal of the disability exemption.

TOTAL & PERMANENTLY DISABLED FLORIDA FIRST RESPONDER EXEMPTION FS 196.102

Any real estate that is owned and used by a person who has a total and permanent disability as a result of an injury sustained in the line of duty while serving as a first responder in the State of Florida or during an operation in another state or country authorized by the State of Florida or a political subdivision of Florida is exempt from taxation if the first responder is a permanent resident of this state on January 1st of the year for which the exemption is being claimed.

To qualify for the Total & Permanently Disabled First Responder Exemption, the applicant must:

• Have applied for and been approved for Homestead exemption.
• Documentation from the Social Security Administration stating that the applicant is totally and permanently disabled within three months after issuance AND one completed Physician's Certificate of Disability
• An applicant that cannot obtain the medical status determination because of ineligibility for social security or Medicare benefits may provide a completed Physician’s Certificate of Disability form from two different Florida licensed physicians that are not related or in the same medical practice
• An 'Employer's Certificate' that must contain (at a minimum): The title of the person signing the certificate; The name and address of the employing entity; A description of the incident that caused the injury or injuries; The date and location of the incident; and a statement that the first responder’s injury or injuries were: (I) Directly and proximately caused by service in the line of duty. (II) Without willful negligence on the part of the first responder. (III) The sole cause of the first responder’s total and permanent disability. It must be supplemented with documentation of the incident or event that caused the injury, such as an accident or incident report. For injuries caused by cardiac events occurring within 24 hours after nonroutine stressful or strenuous physical activity performed in the line of duty by the first responder: the certificate must include a statement from the first responder’s treating cardiologist for cardiac events that, within a reasonable degree of medical certainty (I) was not caused by a preexisting cardiac vascular disease and (II) the non-routine stressful or strenuous activity directly and proximately caused the cardiac event that gave rise to the total and permanent disability.

WIDOW/ WIDOWER'S EXEMPTION FS 196.202, $5,000*

The Widow/ Widower's Exemption provides a $5,000* reduction in the assessed value of the property for the surviving spouse. To qualify for the exemption, the applicant must:

• Be a US Citizen or have a Permanent Resident Card
• Own the property
• Applicant must not be divorced prior to death or remarried (copy of Death Certificate required)
• Be a Florida resident

*In 2022, the Florida Legislature increased property tax exemptions for residents who are widows, widowers, blind, or totally and permanently disabled from $500 to $5,000. The increase in the exemption amount became effective for the 2023 tax year. 

PARENT & GRANDPARENT ASSESSMENT REDUCTION FS 193.703

Homesteaded property owners who add living quarters for a parent or grandparent can apply to have the value of this new construction or reconstruction deducted from the assessment not to exceed twenty percent of the assessed value as improved. Qualifications and requirements:

• Have applied for and been granted Homestead Exemption
• The parent or grandparent must be 62 or older (proof of age as of January 1 required)
• The parent or grandparent must be a US Citizen or have a valid Resident Alien Card
• The living quarters must be the permanent resident of the parent or grandparent
• Construction must be properly permitted
• Only construction completed after January 3, 2003 qualifies
• Copies of permits, certificate of occupancy and building plans required
  
• A renewal statement will be required each year in order to continue the assessment reduction

INSTITUTIONAL EXEMPTION FS 196

Organizations that are organized and operated for one or more of the following purpose(s): Religious, Charitable, Literary, Scientific, Sewer Water/Wastewater Systems, Educational, Hospitals, Nursing Homes, or Homes for the Special Services and wish to apply for exempt status under Chapter 196 of the Florida Statue’s must provide copies of the following information in addition to a completed application. Qualifications and requirements:

• An income and expense statement covering the last 12 months of operation
• A complete copy of the Organization's most recent Federal tax return
• A copy of a valid 501(c)(3) Internal Revenue Service determination
• A copy of a valid Consumer Certificate of Exemption from the Florida Department of Revenue issued pursuant to CHAPTER 212 Florida Statutes (aka sales tax exemption certificate)
• A copy of the Organization's Articles of Incorporation
• Copy of any Operating Agreements
• Copy of Organization’s By-Laws
• A copy of Services/ Programs offered by the organization and the cost to clients
• Please include a list or inventory of tangible personal property (include value), i.e. Equipment and items other than real estate and licensed vehicles
• Applicable licenses for operation
• Copy of current lease
• A copy of any partnership agreement including amendments
• If parcel is zoned residential, a letter from the city or county zoning department approving the use type
• Religious Exemption also will require a copy of the Church Charter
• Religious Exemption on vacant land - documented proof of "affirmative steps" to prepare the property for use as a house of public worship
• A Child Care Facility requesting Educational Exemption must provide a copy of the Gold Seal Certificate
• Educational Exemption on vacant land - documented proof of "affirmative steps" to prepare the property for use as an educational institution (including a site plan)
• Educational Exemption requires Accreditation eligibility from Florida Counsel of Independent Schools or Southern Association of Colleges and Schools
• Homes for the Aged are required to have licensing by the Agency for Healthcare Administration if medical facilities or nursing services are provided