Filing Locations: 

You are entitled to a $25,000 Homestead Exemption if as of January 1 of the year for which you are applying, you are:

• A permanent resident of Florida;
• who owns real property ("legal title" or "beneficial title in equity" - i.e., the property is held in a trust);
• and the instrument by which you hold title is recorded in the official records of Broward County;
• and you reside thereon and in good faith make the same your permanent residence, or the permanent residence of another or others legally or naturally dependent upon you.

1. Proof of Ownership: Recorded Warranty Deed, Co-op Propriety Lease, Notice of Proposed Taxes or Tax Receipt, if in your name(s). A deed must be presented if the property is jointly owned. If the PROPERTY IS HELD IN TRUST, WE NEED A COMPLETE COPY OF THE TRUST AGREEMENT.
2. Proof of Permanent Florida Residence, ALL DATED PRIOR TO JANUARY 1, 2003:

1. Florida Voter's Registration or Recorded Declaration of Domicile - REQUIRED.
2. Florida's Driver's License ("Valid Only in Florida" license is not acceptable) - REQUIRED.
3. Florida Car Registration - REQUIRED.
4. Non U.S. Citizen must bring permanent Visa (Green or Pink Card) or Political Asylum Documentation and Recorded Declaration of Domicile - REQUIRED.

Note: it is generally against the law for a Florida resident to drive in Florida with an out-of-state license or tag if he/she claims Homestead Exemption (Sections 320.37 and 322.08 Fla. Statutes).

...and be prepared to know:

The State mandated application form requires certain information For All Owners Living On The Premises and Filing:

• Current employers of all owners
• Addresses listed on last I.R.S. income tax returns.
• Date of each owner's permanent Florida residence
• Date of occupancy for each property owner.
• Social Security numbers on all owners filing are required.

Other Exemptions

Widows, widowers, permanently disabled persons, and low income senior citizens are entitled to additional tax-saving exemptions. For these exemptions, you will need to bring with you at time of filing:

Disability Exemption: Letter from Veterans Administration, V.A. card, or one letter from a Florida doctor stating that you are totally and permanently disabled.

Widows/Widower's Exemption: Spouse's death certificate, newspaper clipping or memorial card.

Additional Senior Citizen Exemption: Filing period is January 1 through March 1 of each year. Applicant must be 65 years of age or older as of January 1 and total household adjusted gross income must not exceed $21,259. This amount will be adjusted for 2003. This exemption must be applied for annually.

Homestead Exemptions are not transferable

Homestead Exemption does not transfer from property to property. If you had this exemption last year on another property and moved, you must file a new application for your new residence. Notify the Property Appraiser to cancel the exemptions on your former home. Property purchased during last year may show qualified exemptions of the seller. The seller's exemptions will not carry over to this year; you must apply for your own exemptions!

You must make a timely first application
You can now file for Homestead Exemption all year around. there are two filing periods.

Pre-Filing for the following year (for New Owners this year)...March 2, to December 31

Traditional Filing Period - January 1st thru March 1st... The amount of the homestead exemption granted to an owner residing on a particular property is to be applied against the amount of that person's interest in the property. This provision is limited in that the proportional amount of the homestead exemption allowed any person shall not exceed the proportionate assessed valuation based on the interest owned by the person. For example, assuming a property valued at $40,000, with the residing owner's interest in the property being $20,000 of the homestead exemption is all that can be applied to that property. If there are multiple owners, all as joint tenants with right of survivorship, the owner living at property filing receives the full $25,000 exemption.

If you missed the March 1st deadline...
Late filing period for Homestead Exemption

Applications with Petition... (In Broward County) Late Homestead applications are taken first by the Property Appraiser's main office in Room 111-F. Petitions to the Broward County Value Adjustment Board with a $15.00 non-refundable filing fee accepted March 2nd thru mid September (scheduled last day for Truth in Millage filing) is for all property purchased prior to January 1st and owned and occupied by qualified applicants. For a late application to be granted for the current year, you must file a petition with the VAB accompanied by a $15.00 non-refundable filing fee and qualify for the exemption. If the application is filed after the September TRIM Notice deadline, and you request a good cause hearing with the Value Adjustment Board on or before December 31st, the Value Adjustment Board will hold a hearing to determine if it will hear your petition. You must show "good cause" why you petition was not filed by the September deadline.

If granted "Good Cause", file a petition and you must pay the mandated $15.00 non-refundable filing fee to the VAB and be heard by a Special Master for approval or denial.

If denied "Good Cause", all remedies are exhausted except the Circuit Court, Fla. Statute 194.181-Judicial Review.

Note: Applications with petitions can be filed only at the Governmental Center, 115 South Andrews Avenue, Fort Lauderdale (just South of Broward Boulevard) in Room 111-F and 120.

And...

After your initial application for the Homestead Exemption has been made and the exemption has been granted, a receipt will be mailed to you each January 1st for verification that the status and condition of the ownership has not changed in any manner whatsoever.

If you don not receive this renewal receipt from the Appraiser's office by March 1st, failure to contact their office could result in the loss of your Homestead Exemption for the year.

A new application will be required if your property has been sold or otherwise disposed of, or the ownership changes in any manner or when the holder(s) of the homestead exemption ceases to reside on the property as a permanent resident.

This annual Homestead Receipt renewal does not pertain to any of the other exemptions and/or classifications such as properties used for exempt purposes or agricultural classification.

If you no longer qualify - The law requires you to notify the Property Appraiser's office to remove that exemption by March 1st. Strong penalties are imposed on those who do not tell the Property Appraiser to remove exemptions for which they are no longer qualified. For example, if you have rented your property, you are no longer entitled to Homestead Exemption. Or, if you were receiving a widow's or widower's exemption and remarry, you would no longer be entitled to that exemption.

Homebound Program
For the Homebound who cannot leave their home and need to file for Homestead Exemption, please call: 954-357-6897 (in Broward County)