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Homestead and Other Exemptions
There are a number of exemptions outlined in state law (Florida Statute 196) that can lower your property's value and ultimately save you money in property taxes. This includes the homestead exemption which allows for a deduction of up to $50,000 off the assessed value of a property owner's primary residence. (a portion of exemption is not applicable to school taxes - see below)
Homestead Exemption
All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, co-op apartments and certain mobile home lots. The exemption removes $25,000 off the assessed value of an owner-occupied residence and could provide up to another $25,000 additional exemption off assessed value over $50,000. (This additional exemption does not apply to school millage.) Not only does the homestead exemption lower the value on which you pay taxes, it also triggers the 'Save Our Homes' benefit which limits future annual increases in assessed value to 3% or less. The sale of the property, changes in ownership or changes to the property can cause the exemption and benefit to be removed or altered. (When a home is sold, the assessed value increases to market value for the next tax roll.)
You are entitled to a Homestead Exemption if, as of January 1, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. To be eligible for a homestead exemption, you must own and occupy your home as your permanent residence on January 1. The deadline to timely file for a homestead exemption is March 1, 2024. Late filing is permitted through early September. (The deadline for late filing is set by Florida law and falls on the 25th day following the mailing of the Notices of Proposed Property Taxes which occurs in mid-August.)
***File Now Online for a Homestead Exemption***
Manual Homestead Exemption Application
Applications and other required documentation may be hand delivered or mailed to the Customer Service/Exemptions Division at 231 E. Forsyth Street, Suite 260, Jacksonville, Florida 32202, faxed to (904) 255-7963 or e-mailed to pacustserv@coj.net.
Required Documentation
Homestead Exemption on Mobile Homes and Additional Requirements
Portability
If you are filing for a homestead exemption and had a previous homestead in the state of Florida in either of the three tax roll years preceding the year for which you are filing, you may be eligible for Portability. Portability allows you to transfer the 'Save Our Homes' benefit from a previous homestead to a new homestead to lower your assessed value. This is not a transfer of your previous homestead exemption. You must file separate applications for homestead exemption and portability. The deadline to file timely for Portability is also March 1. Find out more on the Portability page.
Automatic Renewal
To ease the burden on taxpayers, the Property Appraiser automatically renews homestead exemptions. If there have been no changes to the property or changes in ownership or use, and the homesteaded property is still your primary residence, your Homestead Exemption will be automatically renewed each year on January 1st. In January, you will be mailed a TAX EXEMPTION RENEWAL CARD identifying the property and owner receiving the exemption. Keep the card as your receipt.
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