Per F.S.196.081, there are two main categories of veterans/spouses who may be eligible for total exemption:
(1) 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 if the veteran is a permanent resident of this state on January 1st of the year for which exemption is being applied or the veteran was a permanent resident of this state on January 1 of the year he/she died.
If the spouse of an eligible veteran who predeceases him/her holds the legal or beneficial title to the homestead and permanently resides thereon at the time of the eligible veteran’s death, the spouse is entitled to retain the benefit until he/she remarries or sells the property. Further, if the spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his/her new residence, as long as it is used as his or her primary residence and he or she does not remarry.
If filing for the first time, please bring a certificate from the United States government or the United States Department of Veteran Affairs as proof of total and permanent service-connected disability. You will also be required to prove homestead exemption eligibility if you are not already receiving it.
Application for all exemptions must be filed on or before March 1st of the year in which you wish to claim the exemption. You must be legally in possession of (i.e. a recorded deed) and living on the subject property as your primary residence as of January 1st of that same year. Initial applications should be made in person at any of the Property Appraiser’s Office locations. Failure to make application by March 1st of the tax year may constitute a waiver of the exemption privilege for that year. After the first year’s application has been filed, you will receive an automatic renewal of exemptions as long as the eligibility requirements are still being met.
(2) Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died.
If the spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to his/her new residence, as long as it is used as his or her primary residence and he or she does not remarry.
If filing for the first time, please bring a letter from the United States Government or United States Department of Veterans Affairs or its predecessor certifying that the veteran who died from service-connected causes was on active duty. Additionally, you will need to provide proof that the deceased was a Florida resident on January 1st of the year he/she died. You will also be required to prove homestead exemption eligibility if you are not already receiving it
***IMPORTANT WARNING***IMPORTANT WARNING***
Per F.S.196.131(2), “Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption as provided for in this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or by fine not exceeding $5,000, or both." Additionally, per F.S.196.161, if the Property Appraiser learns that for any year or years within the prior 10 years a person not entitled to the exemption was granted it, the Property Appraiser shall place a notice of tax lien in the public records of the county for the property and the lien shall be for the taxes incorrectly exempted plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.