Exemptions & Land Classifications

Florida Statutes provide many exemptions and land classifications that reduce the taxable value of properties for eligible filers. The most common of these are described below.

Additionally, but not described on this page, are other exemptions based on how a property is used. Some of the more common of these include charitable, religious, scientific, or literary exemptions, educational exemptions, exemptions for non-profit homes for the aged, hospitals and nursing homes, affordable housing exemptions and historic exemptions. Each of these exemptions has its own set of eligibility criteria and application filing requirements which are specifically described under Chapter 196 of the Florida Statutes. Land Classifications are defined in Chapter 193 of the Florida Statutes. For additional information regarding exemptions or land classifications, please contact our office at (904) 827-5500 or exemptions@sjcpa.us.

 

Application Filing Deadlines


The filing deadline for all exemptions is March 1st of the year for which they are being filed. To be eligible, you must be legally in possession of the property (i.e. a recorded deed) on January 1st of that same year.

LATE FILING:

Failure to make application by March 1st of the tax year may constitute a waiver of the exemption privilege for that year.  If you missed the March 1st deadline because you were unable to apply in a timely manner due to extenuating circumstances, F.S.196.011(8) allows you to present evidence and a request to the Property Appraiser to grant exemption or land classification after missing the deadline.  You must complete the exemption application and a PR-EXLATE form.  You may submit your application and completed request form to the Property Appraiser's Office in one of the following manners:

MAIL:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084
Attention: Exemptions

EMAIL:

IN PERSON:

Please visit any one of our office locations.

DOWNLOAD:

PDF PR-EXLATE - Request to Grant Exemption or Land Classification after Filing Deadline

 

HOMESTEAD EXEMPTIONS

Homestead Exemption ($25,000)


Per F.S.196.031(1)(a), a person who, on January 1, has the legal title or beneficial title in equity to real property in Florida and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption up to the assessed valuation of $25,000 on the residence and contiguous real property.

ELIGIBILITY CRITERIA:

1. Are you a United States citizen?

If not, a Resident Alien Card or letter from INS stating approval and pending issuance is required (per Florida Courts: Alcime v. Bystrom; Juarrero v. G. McNayr; and Lisboa v. Dade County Property Appraiser, Dade County Tax Collector and Florida Department of Revenue) unless you are the parent of a minor child born in the United States who is a U.S. Citizen (Garcia v. Andonie).

2. Are you receiving exemption or other residency benefits for any other residence? 

Per the Florida Constitution (VII)(6)(b), each individual or family unit is entitled to ONE homestead exemption. If you or your spouse claim(s) residency at another location in Florida or in another state or benefit(s) from a tax credit or exemption on property you own at another location in Florida or in another state, you are not eligible to file for homestead exemption in St. Johns County unless or until the other exemption/benefit is relinquished.

3. Did you make the property your permanent residence on January 1st?

Per F.S. 196.031, eligible filers must have claimed the home as their permanent residence on the 1st of the filing year.

4. Do you have proofs of residency for the homestead address?

The Property Appraiser is required to verify permanent residency of each applicant. F.S.196.015 sets forth a list of criteria that may be requested by the Property Appraiser. When requested, the information must be provided by EACH applicant. If you are married and your spouse resides on the property, you BOTH must complete an application, even if your spouse is not listed on the deed. If you are legally married but totally separated from your spouse, you MUST provide proof of separate family unit status when you file for homestead exemption (AG0 75-146 and AGO 2005-0060). 

AND/OR

1. Have you changed the way you hold title to your homestead property? 

Reapplication is required after any transfer of ownership. Please be aware that ANY CHANGE to the title of homestead exempt property may result in the loss of your existing homestead exemption and/or the associated Amendment 10 (Save Our Homes) cap per F.S.193.155.

2. Are you eligible for any other exemptions? 

Please notify the Property Appraiser if you think you may be eligible for additional exemptions (i.e. Civilian or Service-connected Disability, Widow(er)'s, Over 65 Exemption, etc.).  All claims for exemption must be filed by March 1st.

APPLICATION FILING REQUIREMENTS: (NOTE: Both spouses must apply.)

1. Recorded Deed or Tax Bill in the applicant’s name.

2. Florida Driver's License or Florida Identification Card with the homestead address.

3. Florida Voter's Registration Card or Declaration of Domicile with the homestead address.

4. Social Security Number for each applicant.  (If you are married, Florida law requires both spouses provide a social security number even if both do not live at the homestead property and only one is applying for exemption.)

5. Florida Vehicle Registration for each applicant. (Non-US Citizens who don't provide a vehicle registration must provide a Declaration of Domicile.)

ADDITIONAL APPLICATION FILING REQUIREMENTS: (If applicable.)

1. Resident Alien Card.

2. Mobile Home Registration(s) or Mobile Home Title(s).

3. Copy of Trust (if the property is held in a trust).

TO APPLY: (NOTE: Please have the items listed above before continuing.)

Apply for Homestead Exemption online.

Additional Homestead Exemption ($25,000)


Per F.S.196.031(1)(b), every person who qualifies to receive homestead exemption is entitled to receive an additional $25,000 homestead exemption for assessed values exceeding $50,000. Unlike the longstanding homestead exemption, which applies to all millage rates, the additional $25,000 exemption does NOT apply to school millages.  

ELIGIBILITY CRITERIA:

1. Applicants must meet all requirements and timely file for the homestead exemption ($25,000) listed above.

2. The assessed value of the homestead property must exceed $25,000.

APPLICATION FILING REQUIREMENTS:

There is no additional application required.  If a person files for and is granted homestead exemption, that application includes each $25,000 segment ($50,000 total).

HOW IT WORKS:

Assessed value = $150,000
Existing homestead exemption = $25,000
Next $25,000 of value (from $25,000 to $50,000) is taxable.  
Additional homestead exemption = $25,000 applied to value between $50,000 and $75,000

Taxable value for school millages = $125,000
Taxable value for all other millages = $100,000

Homestead Fraud

 

Homestead fraud occurs when a person (or persons) who has filed for and has been granted homestead exemption is not actually a permanent resident of St. Johns County; is not in good faith residing on the property on which he or she filed; or is claiming a residence benefit somewhere else at the same time as claiming homestead exemption on the property on which he or she filed.

The penalties may appear stiff but it’s important to remember that anyone who claims an exemption to which he or she is not entitled forces the rest of St. Johns County’s taxpayers to make up the difference in taxes. Particularly since the inception of Amendment 10 and its homestead exemption-linked assessment cap, those fraudulently claiming homestead have the potential to significantly steal from our law enforcement, our schools and our quality of life as citizens of this county. As a result, the St. Johns County Property Appraiser investigates homestead fraud very aggressively.

If you know of anyone who is committing homestead fraud, you can notify the St Johns County Property Appraiser's Office CONFIDENTIALLY by either calling our Homestead Fraud Department at (904) 827-5500 or by filling out the following online form that will be submitted to our office for review. Each report will be investigated by this office. Where homestead fraud can be substantiated using the criteria set forth by Florida law, this office will take action.

LEGAL DISCLAIMER:

Florida Statute 196.131(2) provides that "any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not exceeding 1 year or a fine not exceeding $5,000 or both."

Florida Statute 196.161(1)(b) further states that "upon determination by the Property Appraiser that for any year or years within the prior 10 years a person who was not entitled to a homestead exemption was granted a homestead exemption from ad valorem taxes, it shall be the duty of the Property Appraiser making such determination to serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property shall be identified in the notice of tax lien. Such property which is situated in this state shall be subject to the taxes exempted thereby, plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum."

HELPFUL LINKS:

Report Homestead Fraud

Homestead Portability


Per F.S.193.155(8), eligible homestead property owners can now transfer their Save-Our-Homes benefit ("cap") to a new homestead within one year and not more than two years after relinquishing their previous homestead. If the new homestead has a higher just value than the previous one, the accumulated benefit can be transferred; if the new homestead has a lower just value, the amount of benefit transferred will be reduced. The transferred benefit may not exceed $500,000. This provision applies to all taxes.

ELIGIBILITY CRITERIA:

You must have received a homestead exemption on a property in any Florida county for one of the previous two assessment roll years.

APPLICATION FILING REQUIREMENTS:

1. Applicants must file a new homestead application

2. Applicants must submit a DR501-T form.

DOWNLOAD:

DR-501T - Transfer of Homestead Assessment Difference

 

SENIOR EXEMPTIONS

Seniors Additional Homestead Exemption ($50,000)


Per Florida Statute 196.075(2)(a) and the St. Johns County Board of County Commissioners, qualified seniors may apply for exemption of up to $50,000 on their homestead exempt residences.

How the additional $50,000 homestead exemption is calculated:

By Constitutional Amendment and subsequent statutory directive, the senior exemption is solely for county and municipal taxing authorities and may be implemented only by local option. St. Johns County, the City of Saint Augustine and the City of Saint Augustine Beach have implemented the exemption.

Unlike your primary homestead exemption that exempts $25,000 in value from all taxing districts, the Senior Exemption applies only to the taxing authorities that have passed the exemption. For St. Johns County residents, this means eligible recipients will receive an additional $50,000 exemption from County, City of Saint Augustine (for residents of the City of Saint Augustine) and/or City of Saint Augustine Beach (for residents of Saint Augustine Beach) millages only.

As a result, the savings that you see as a result of the additional senior homestead exemption will be significantly less than those represented by the traditional $25,000 homestead exemption.

ELIGIBILITY CRITERIA:

1. Applicants must be legally in possession of (i.e. a recorded deed) and living on said property as their primary residence as of January 1st of that same year.

2. Applicants must be 65 years of age or older as of January 1st of the year in which they wish to apply.

3. Applicants must have a total household adjusted gross income less than the amount set by the Florida Department of Revenue.

APPLICATION FILING REQUIREMENTS:

Applications must be made in person at any of the Property Appraiser’s Office locations. Once exempt, applicants already receiving the exemption will not be required to re-file each year, however, exemptions will be audited on a random basis. However, should your household income increase, you are required by law to notify the Property Appraiser’s Office.

If you DO file IRS Tax Returns, you must provide the following:

1. Florida Driver’s License or Florida Identification Card with the homestead address.

2. The completed front side of the DR-501SC form. You may download the form below, pick up a copy at any of our office locations, or you may call and request to have one mailed to you.

3. A copy of your IRS Tax Return for the previous year. (For this item only, you have an extended deadline date of June 1st.)

If you DO NOT file IRS Tax Returns, you must provide the following:

1. Florida Driver’s License or Florida Identification Card with the homestead address.

2. Both sides completed of the DR-501SC form. You may download the form below, pick up a copy at any of our office locations, or you may call and request to have one mailed to you.

3. A copy of all 1099’s for all income for the previous year proving total household income. (For this item only, you have an extended deadline date of June 1st.)

4. A completed IRS Form 4506-T. Box 8b must be checked and the completed form should be sent to the IRS. Once you have received verification of "non-filing status" from the IRS, you must return the verification letter to our office no later than June 1st. You may download the form below, pick up a copy at any of our office locations, or you may call and request to have one mailed to you.

NOTE: Your filed application is not proof of acceptance; a letter will be sent to you from our office upon approval.

DOWNLOAD:

DR-501SC - Adjusted Gross Household Income Sworn Statement and Return Senior Citizen Exemption for Persons Age 65 and Over


IRS Form 4506-T - Request for Transcript of Tax Return

HELPFUL LINKS:

Florida Property Tax Valuation and Income Limitation Rates

Low-Income Seniors who maintain Long-Term Residency Additional Homestead Exemption


Per Florida Statute, 196.075(2)(b) and the St. Johns County Ordinance 2013-18, low-income seniors who have maintained a long-term residency may be eligible for an additional homestead exemption. The exemption will only apply to the value that is in excess of the original seniors additional homestead exemption and will be applicable to county millages only.

ELIGIBILITY CRITERIA:

1. Applicants must meet the criteria for the additional homestead exemption for seniors.

2. The homestead property must have a just (market) value of less than $250,000.

3. Applicants must have owned and maintained their permanent residency on the homestead property for at least 25 years.

 

MILITARY & SERVICE RELATED EXEMPTIONS

Deployed Servicemembers Exemption


Per F.S.196.173, a servicemember may be eligible to receive an additional homestead exemption based on the number of days the servicemember was deployed during the preceding calendar year. For example, if the servicemember was deployed half the year, the exemption would be 50% of the home’s taxable value.

ELIGIBILITY CRITERIA:

1. Applicants must currently receive a homestead exemption on their primary residence.

2. Applicants must be a current or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard, as defined in F.S.196.173(7).

3. Applicants must have been deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature.

APPLICATION FILING REQUIREMENTS:

1. Applicants must submit an DR-501M form.

2. Applicants must provide proof of qualifying deployment which includes the dates of the deployment.

DOWNLOAD:

Disabled Veterans Exemption ($5,000)


Pursuant to F.S.196.24, any real estate that is owned and used as a homestead by a disabled veteran may be entitled to an exemption of $5,000 from property taxation.  

ELIGIBILITY CRITERIA:

1. Applicants must be a permanent resident of the state of Florida on January 1st of the tax year for which exemption is being claimed.

2. Applicants must have been honorably discharged.

3. Applicants must have been disabled to a degree of 10 percent or more.

APPLICATION FILING REQUIREMENTS:

Applicants must provide a letter from the United States Government or United States Department of Veterans Affairs or its predecessor certifying that the veteran is totally and permanently disabled.

Seniors Combat-Related Disabled Veterans Exemption


Per F.S.196.082, each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property. The discount shall be in a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the United States Department of Veteran Affairs.

After the discount has been filed for and granted, you will receive an automatic renewal of exemption annually as long as the eligibility requirements are still being met. 

If your percentage of disability is changed by the VA subsequent to applying, you must provide the new percentage documentation in order for that to be considered.

ELIGIBILITY CRITERIA:

1. The applicants must currently receive a homestead exemption. If not, the applicants will also be required to prove homestead exemption eligibility.

2. The applicants must be at least 65 years of age on January 1st of the year for which they wish to apply.

3. The applicants must have a combat-related disability.

2. The applicants must have been honorably discharged from military service.

APPLICATION REQUIREMENTS:

1. Applicants must provide Proof of Age (e.g. driver’s license, birth certificate, etc.).

2. Applicants must provide a copy of their most current Rating Decision from the Veteran's Administration.

3. Applicants must provide a copy of their DD-214.

4. Applicants must provide documentation that attests to their Combat-Related Disability (not just service-connected). If Veteran's Administration documents do not state “combat-related” you must provide alternate proof (e.g. award of Purple Heart, Bronze Star, etc.).

5. Applicants must provide proof of an Honorable Discharge.

6. Applicants must provide a DR-501DV form.

DOWNLOAD:

DR-501DV - Application for Homestead Tax Discount for Veterans Age 65 and Older with a Combat-Related Disability

Surviving Spouses of Disabled Veterans Exemption ($5,000)


Pursuant to F.S.196.24, any real estate that is owned and used as a homestead by the surviving spouse of a disabled veteran may be entitled to an exemption of $5,000 from property taxation.  

ELIGIBILITY CRITERIA:

1. The veteran must have been a permanent resident of the state of Florida on January 1st of the year the veteran died.

2. Applicants must have been married to the disabled veteran for at least 5 years at the time of the veteran's death.

3. Applicants must be unremarried.

APPLICATION FILING REQUIREMENTS:

Applicants must produce a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor.

Surviving Spouses of First Responders Exemption (Totally Exempt)


Per F.S.196.081, any real estate that is owned and used as a homestead by the surviving spouse of a first responder may be exempt from taxation.

ELIGIBILITY CRITERIA:

1. The first responder and his or her surviving spouse must have been permanent residents of the state of Florida on January 1st of the year the first responder died.

2. The first responder must have died while in the line of duty.

3. The applicant is eligible for the exemption until he or she remarries or until he or she sells or otherwise disposes of the property. If the applicant sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.

4. "First Responder" and "In the line of duty" must fit the criteria defined in F.S.196.081.

APPLICATION FILING REQUIREMENTS:

Applicants must produce a letter from the state or appropriate political subdivision of the state, or other authority or special district, which legally recognizes and certifies that the first responder died in the line of duty while employed as a first responder.

Surviving Spouses of Totally & Permanently Disabled Veterans Exemption (Totally Exempt)


Per F.S.196.081, any real estate that is owned and used as a homestead by the surviving spouse of a totally and permanently disabled veteran may be exempt from taxation.

ELIGIBILITY CRITERIA:

1. The veteran must have been a permanent resident of the state of Florida on January 1st of the year the veteran died.

2. Applicants must hold the legal or beneficial title to the homestead and must permanently reside there.

3. The applicant is eligible for the exemption until he or she remarries or until he or she sells or otherwise disposes of the property. If the applicant sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.

APPLICATION FILING REQUIREMENTS:

Applicants must produce a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor.

Surviving Spouses of Veterans who died while on Active Duty Exemption (Totally Exempt)


Per F.S.196.081, any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died while on active duty may be exempt from taxation.

ELIGIBILITY CRITERIA:

1. The veteran must have been a permanent resident of Florida on January 1st of the year the veteran died.

2. The veteran must have died while on active duty.

3. The applicant is eligible for the exemption until he or she remarries or until he or she sells or otherwise disposes of the property. If the applicant sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.

APPLICATION FILING REQUIREMENTS:

Applicants must produce a letter from the United States Government or the United States Department of Veterans Affairs which attests to the veteran's death while on active duty.

Totally & Permanently Disabled Veterans Exemption (Totally Exempt)


Per F.S.196.081, any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability may be exempt from taxation.

ELIGIBILITY CRITERIA:

1. Applicants must be a permanent resident of the state of Florida on January 1st of the tax year for which exemption is being claimed.

2. Applicants must have been honorably discharged with a service-connected total and permanent disability.

APPLICATION FILING REQUIREMENTS:

Applicants must provide a letter from the United States Government or United States Department of Veterans Affairs or its predecessor certifying that the veteran is totally and permanently disabled.

 

PERSONAL EXEMPTIONS

Blind Persons Exemption ($500)


Per F.S.196.202, property to the value of $500 of every blind person who is a bona fide resident of this state shall be exempt from taxation. For non-homestead property, applicants must provide proof of Florida residency in addition to the requirements listed below.

ELIGIBILITY CRITERIA:

For purposes of this exemption, a "blind person" is defined as one of the following:

1. A person having central vision acuity 20/200 or less in the better eye with correcting glasses.

2. A person having a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.

APPLICATION FILING REQUIREMENTS:

Applicants must provide at least one of the following proofs of disability:

1. A certificate from the Division of Blind Services of the Department of Education.

2. A certificate from the United States Department of Veterans Affairs stating that the applicant is blind.

3. The DR-416B form.

DOWNLOAD:

DR-416B - Optometrist's Certification of Total and Permanent Disability

Disabled Persons Exemption ($500)

Per F.S.196.202, property to the value of $500 of every totally and permanently disabled person who is a bona fide resident of Florida shall be exempt from taxation.  For non-homestead property, applicants must provide proof of Florida residency in addition to the requirements listed below.

APPLICATION FILING REQUIREMENTS:

Applicants must provide at least one of the following proofs of disability:

1. A DR-416 form completed by professionally licensed Florida physician.

2. A certificate from the United States Department of Veterans Affairs.

DOWNLOAD:

DR-416 - Physician's Certification of Total and Permanent Disability

Totally & Permanently Disabled Persons Exemption (Totally Exempt)


Per F.S.196.101, a homestead property used and owned by a totally & permanently disabled person qualifies for total tax exemption.

ELIGIBILITY CRITERIA:

For purposes of this exemption, a "totally & permanently disabled person" is defined as one of the following:

1. Any quadriplegic.

2. Any paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind.

APPLICATION FILING REQUIREMENTS:

1. The applicant must provide a completed DR-501A form.  NOTE: This form must be provided annually in order to continue receiving the exemption in the following year(s).

2. If eligible under #2 above, a completed DR-501A form must be provided for all persons residing in the homestead residence and cannot exceed the annual income limitation, which is set annually by the Florida Department of Revenue.

3. If filling for the first time, provide one of the following:

a. A completed DR-416 form from two (2) professionally unrelated licensed Florida physicians. (For legal blindness, an optometrist licensed under chapter 463 may be used as one source to certify a person to be totally and permanently disabled.)

b. A certificate from the United States Department of Veterans Affairs.

DOWNLOAD:

DR-501A - Statement of Gross Income


DR-416 - Physician's Certification of Total and Permanent Disability

HELPFUL LINKS:

Florida Property Tax Valuation and Income Limitation Rates

Widows & Widowers Exemption ($500)


Per F.S.196.202, property to the value of $500 of every widow or widower who is a bona fide resident of Florida shall be exempt from taxation. Please be advised that if you and your spouse were divorced before his/her death, you are not considered a widow or widower for purposes of this exemption. Also, if you remarry, you are no longer eligible for the exemption.

APPLICATION FILING REQUIREMENTS:

1. You must file a homestead exemption application.

2. You must provide a copy of the deceased spouse’s death certificate.

3. For non-homestead property, you must provide proof of Florida residency.

 

TANGIBLE PERSONAL PROPERTY EXEMPTION

Tangible Personal Property Exemption ($25,000)


In compliance with Florida statutes, all tangible personal property (TPP) located in this county and used in the operation of a business or other income-producing venture as of January 1st of each year must be reported at 100% of the unadjusted original cost.

Property must be reported on a PA-TPPRTN form, which is mailed to taxpayers of record by the Property Appraiser's Office in early January each year. All business assets, regardless of value, must be reported on an Asset List Spreadsheet to be provided with the return. Unlike most real property documents which are considered to be public record, all personal property returns and documentation required by F.S.193.052 and submitted by taxpayers pursuant to law, are deemed confidential in the hands of the Property Appraiser (F.S.193.074).

ELIGIBILITY CRITERIA:

All tangible personal property located in this county and used in the operation of a business or other income-producing ventures is eligible for the exemption.

APPLICATION FILING REQUIREMENTS:

1. Applicants must submit a PA-TPPRTN form by April 1st of the tax year in which they wish to request the exemption.

2. Applicants must submit a completed Asset List Spreadsheet regardless of value reported on their return.

EMAIL:

TPP@sjcpa.us

MAIL:

St. Johns County Property Appraiser's Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084
Attention: TPP

DOWNLOAD:

PA-TPPRTN - Tangible Personal Property Tax Return


TPP Asset List Spreadsheet

 

LAND CLASSIFICATIONS & EXEMPTIONS

Agricultural Land Classification

 

Per F.S.193.46, the agricultural land classification designation is intended to provide a means whereby lands, actively used for "good faith" agricultural purposes, are assessed on a basis commensurate with their probable income from normal agricultural use; rather than being based on market value, as are all other lands. This is intended to provide a lower level of assessment on agricultural lands that normal agricultural income can support, thus making it economically possible to continue such usage. It is a privilege that should not be abused.

Agricultural parcels with homes will not receive the agricultural land classification on the curtilage acreage (that area devoted to the home-site). No agriculturally classified lands will be eligible to receive homestead exemption; therefore, the homestead site will be assessed separately from the agricultural land, still allowing the owner the privilege of homestead exemption, but limiting it to the home and curtilage. This will not effect the guidelines for qualifying for agricultural classification on the remaining land.

*For the purposes of this section, "agricultural" includes, but is not limited to, horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bee, pisciculture, tropical fish production, aquaculture, sod farming, and all forms of farm products and farm production.

ELIGIBILITY CRITERIA:

The Property Appraiser's Office has created the Agricultural Classification Guidelines Brochure to help you determine whether you are eligible for the land classification or not. Following, are some other questions to consider:

1. Is the property located in a rural area?

2. Has the operation been continuous?

3. Has evidence been provided that the property owner has sufficiently and adequately provided care to the property in a commercial agricultural manner?

4. Has there been a true effort to have the property contribute to the agricultural economy of the county on either a short or long term basis?  If so, is it proportional to the size of the property?

5. Does the land meet the guidelines for stocking rates of various agricultural operations?

APPLICATION FILING REQUIREMENTS:

1. Applicants must provide a Land Management Plan. While an agricultural operation must operate with the expectation of a profit, it does not have to be operated at a profit every year in order to be bona fide.  However, evidence of income the property is producing, and the techniques of care given to the land to help it produce, are relevant.

2. Applicants must submit a DR-482 form.

After the first year’s application has been filed, each property will receive an automatic renewal of agricultural land classification as long as the eligibility requirements are still being met.

DOWNLOAD:

Agricultural Land Classification Guidelines


DR-482 - Application and Return for Agricultural Classification of Lands

HELPFUL LINKS:

Conservation Assessment Land Classification


The conservation assessment land classification may be applied to lands used for conservation where specifically-designated purposes are applied and wherein certain property rights have been formally encumbered for 10 years or more.

ELIGIBILITY CRITERIA:

To be eligible for the conservation assessment land classification, one of the following must apply as of January 1st: 

1. The development rights of the land have been conveyed or a covenant has been established for conservation purposes for 10 years or more in an instrument of conveyance.

2. The land is encumbered by a conservation easement which meets the requirements set forth in F.S.704.06.

3. The land has been designated as environmentally endangered by resolution of the municipality or county as described in section F.S.193.501(6)(i).

4. The land has been designated as conservation land in the adopted local comprehensive plan.

5. The land is being used for outdoor recreational or park purposes as described in section F.S.193.501(6)(g).

LAND CLASSIFICATION APPLICATION REQUIREMENTS:

1. The applicant must provide appropriate documentation confirming the above eligibility criteria has been met.

2. The applicant must submit a DR-482C form.

DOWNLOAD:

DR-482C Land Used for Conservation Assessment Application

Conservation Lands Exemption


Land that is dedicated in perpetuity for conservation purposes and that is used exclusively for conservation purposes is exempt from ad valorem taxation. Land that is dedicated in perpetuity and that is used for allowed commercial purposes is exempt on a percentage reduction of up to 50% of the land value.

ELIGIBILITY CRITERIA:

NOTE: The following items must be applicable as of January 1st of the year in which application is made.

1. The property meets the requirements for a conservation exemption set forth in F.S.196.26.

2. The property has been conveyed as real property dedicated in perpetuity for conservation purposes.

3. The property is less than 40 contiguous acres and documentation from the Acquisition and Restoration Council determining the land's use for conservation purposes and a management plan as set forth in F.S.259.035 has been provided.

4. Baseline documentation of the natural values protected on the land and a management plan has been provided.

5. Any structures or other improvements are auxiliary to the use of the land for conservation purposes.

6. If the land includes allowed commercial or agricultural use, it complies with the most recent best management practices of the Department of Agriculture and Consumer Services.

EXEMPTION APPLICATION REQUIREMENTS:

1. The applicant must provide appropriate documentation confirming the above eligibility criteria has been met.

2. The applicant must submit a DR-418C form.

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DR-418C - Real Property Dedicated in Perpetuity for Conservation Exemption Application

Granny Flat Land Classification


Per F.S.193.703 and St. Johns County Ordinance 2005-123, the granny flat land classification provides for a reduction in the assessed value of homestead property which results from the construction or reconstruction of the property for the purpose of providing living quarters for parents or grandparents of the owner of the property if at least one of the parents/grandparents for whom the living quarters are provided is at least 62 years of age.  Technically, this provision is actually a “classification” of property rather than an “exemption.”

If I qualify, how does it work?

The just value of the addition or renovation will be determined in the first year by the Property Appraiser.  That value will be added to both market and assessed [Amendment 10 (SOH)] values in that year (just like all other properties).  The amount of the addition becomes the “exemption” amount unless it exceeds 20% of the assessed value (including addition).  If it exceeds 20% of the new assessed value, the 20% value will be used as the exemption amount.

At the end of its use as a granny flat, the “classification” will be removed.

ELIGIBILITY CRITERIA:

1. The applicants must have already established homestead exemption on the property at the time of substantial completion of the addition or renovation.

2. At least one of the occupants of the granny flat living quarters must be at least 62 years old.

3. The construction must be completed after the date set forth in the county ordinance (1/1/05) and prior to January 1st of the year for which the owner is applying.

4. The addition or renovation must be fully allowable under county zoning and appropriately permitted.

5. The addition must be to house natural or adoptive parents or grandparents (of the homestead exemption recipients) who have achieved the age of 62 by January 1st of the year of completion.

6. Qualified granny flat occupants must not claim any other benefits requiring a declaration of permanent residency at any other property in any other county or state.

APPLICATION FILING REQUIREMENTS:

1. Applicants must submit a DR-501PGP form.

2. Applicants must submit Permitting Documents.

3. Qualified granny flat occupants must submit Proof of Residency and Age.

DOWNLOAD:

DR-501PGP - Original Application for Assessment Reduction for Living Quarters of Parents or Grandparents

Working Waterfront Land Classification


The working waterfront classification applies to specific properties based on the current use (as of January 1). 

ELIGIBILITY CRITERIA:

The property must be accessible to the public and must be used for one of the following purposes: 

1. Land used predominantly for commercial fishing purposes.

2. Land used for launching vessels into navigable waters.

3. Land used for marinas and dry stacks.

4. Land used for water-dependent marine manufacturing facilities, commercial fishing facilities, and marine vessel construction and repair facilities and their support facilities.

LAND CLASSIFICATION APPLICATION REQUIREMENTS:

1. Applicants must submit a DR-482WW form.

2. Applicants must provide Income and Expense Information.

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