Homestead Exemptions

What is Homestead Exemption? What is Save Our Homes? How Do I File for an Exemption? Homestead Exemption Requirements When would I need to reapply for my exemptions? What if my property is in a Trust? Social Security Number Confidentiality Homestead Exemption Application (pdf format) - Original Application for Ad Valorem Tax Exemption (DR-501)
*** If you moved into your residence in 2004, you have until March 1st to file your 2005 Homestead Exemption and have your assessed value capped for 2006 ***
Brooksville Office 201 Howell Avenue, Suite 300 Brooksville, Florida 34601-2041	Westside Office 7499 Forest Oaks Boulevard Spring Hill, Florida 34606-2400
Phone (352) 754-4190 Homestead Fax (352) 754-4194

 

What is Homestead Exemption?

Homestead exemption is a constitutional benefit of up to a maximum $25,000 deducted from the assessed value of your property. For those property owners that qualify to receive a Homestead Exemption, a Save Our Homes limitation is placed on the property the second year the property owner receives the benefit of a Homestead Exemption. The annual assessment increase will not exceed 3% or the Consumer Price Index (CPI), whichever is less on that portion of the property used exclusively for Homestead purposes. (Exceptions include when the property sells, the assessed value is revalued at the current Market Value, new construction is added at full value the first year, any portion of the property not being used by the owner for Homestead purposes is excluded from the exemption and/or the Save Our Homes limitation.)

Homestead Exemption Requirements

You must meet the following requirements as of January 1^st:

	Have legal or beneficial title to the property, recorded in the Official Records of Hernando County
	Reside on the property
	Be a permanent resident of Hernando County, Florida
	Be a United States citizen or possess an INS Permanent Residency Card

You must make application prior to the filing deadline:

	March 1 is the deadline for filing for all Exemptions for the current Tax Year
	Regular filing is January 1st - March1st
	Pre-filing for the coming year is March 2nd - December 31st

You must submit proof of permanent Hernando County, Florida residency for all owners residing on the property and making application for the Exemption. If applying by mail, you must provide clear copies of the following documents:

	Your recorded deed or tax bill.
	A valid Florida Driver's License for all owners and spouse. (A "Valid In Florida Only" license is not acceptable.) If you do not drive, a Florida ID card will be accepted along with a notarized affidavit stating that you do not hold a valid Driver's License in any state or jurisdiction. Note: You may NOT have a valid Driver's License in any other state and claim a Homestead Exemption, see Florida Statutes 196.015.
	Social Security Number of the property owner(s) and spouse (if applicable), see Florida Statute 196.011(11).
	Florida vehicle registration(s) for ALL vehicles. NOTE: You may NOT have a vehicle registered in any other state and claim a Homestead Exemption, see Florida Statutes 196.015.
	A Hernando County Voter's Registration Card. (The address on your card must be the same as your Homestead), see Florida Statutes 97.052(3)(f). Note: You may NOT be registered to vote on any other property and claim Homestead Exemption. If you do not register to vote , a recorded Declaration Of Domicile will be accepted.
	If you are not a US Citizen, an INS Permanent Residency Card is required and a recorded Declaration of Domicile.
	If your Homestead property is owned by a Trust, please furnish our office with the original recorded deed placing the property in Trust which provides that you have the necessary ownership interest to qualify for a Homestead Exemption. Sample of Required Verbiage .            Florida Statutes 196.041(2), includes specific requirements under which property in Trust may qualify for a Homestead Exemption.
	Mobile Home Title or Registration. (One owner of the land must also be listed as an owner of the Mobile Home. A "Real Property" application must also be completed. Please contact Public Service for this form.

You must submit proof that ALL owner (s) and spouse (s) do not receive any tax credit, tax benefit, exemptions, rebates, health benefits, etc. in any other jurisdiction including municipality, county, state or country where permanent residency is required as the basis of granting that tax exemption or credit, see Florida Statutes 196.031(6). The most recent Tax Bill of all property owned The Settlement Sheet for all property sold

How Do I File for an Exemption? You may contact Public Services and request an application by mail or download the form. Please read all instructions carefully before completing and submitting the application. By mail - be sure to fill out the application COMPLETELY, sign and enclose copies of the required documentation and mail it to our Public Services & Exemptions Department. In person - bring the required documentation or clear copies to our Public Services & Exemption Department at either office location. Note: Your application is not complete until you receive a receipt back from the Property Appraiser's Office. Please allow 4-6 weeks for processing.   Important Facts Regarding Your Continued Eligibility For A Homestead Exemption: Applicant (s) MUST be a permanent resident of Florida and maintain the Homestead property as their primary residence, see Florida Statute 196.012 (18). Applicant (s) MUST have on file their Hernando County Voter Registration number (or Declaration of Domicile). The address on the Voter Registration Card and/or Declaration of Domicile must be the same as the Homestead property, see Florida Statute 196.141(2). Applicant (s) may NOT retain a Driver’s License or Vehicle Registration in any other state or jurisdiction other than Florida, see Florida Statute 196.015.  Applicant (s) may NOT receive ANY tax benefits, Exemptions, rebates, etc. in any other state or jurisdiction that requires permanent residency, see Florida Statute 196.031(6). Rental of your Homestead property constitutes abandonment and therefore, loss of the Homestead Exemption based on Florida Law, see Florida Statute 196.061. (Note: Florida Statute 196.131 (2)  provides that in the event of discovery of any homeowner fraudulently claiming Homestead Exemption in the State of Florida who otherwise is ineligible for said exemption, a lien may be imposed and the property shall be subject to the payment of all taxes exempt thereunder, together with a penalty of 50 percent of the unpaid taxes for each year, plus 15 percent interest per year.) When Would I Need To Reapply For My Exemption? If your residency status changes in any manner, a title change is made or there is a change in the use of the property If you submit any type of temporary or permanent address change with the United States Postal Service If you are a new resident and homeowner to Hernando County or if you move from one residence in Hernando County to another residence in Hernando County If you purchase a new home that has the previous owners Homestead Exemption Note: If you receive your TRIM notice or Tax Bill with a Homestead Exemption listed and you have not filed an application, this is NOT your Exemption. It will be removed December 31. You must file your own application to receive an Exemption. If you move after January 1st, the exemption will continue for the remainder of the year on the property where you initially filed for an exemption. You must file a new application whenever you move to a new residence, the exemption does not automatically transfer with you. Basically, any time you move out of your residence and you have a Homestead Exemption on that property, you need to contact one of our offices. All property owners are required by Florida Law to cancel the Exemption if they are no longer qualified, transfer the Homestead Exemption to your new residence if you move, or reapply on your existing residence if you move out and then return to the home. What Is "Save Our Homes"? Save our Homes, also known as Amendment 10, is a constitutional amendment approved by Florida voters in 1992 for properties which have a Homestead Exemption . It places a limitation on annual assessment increases to 3% or the Consumer Price Index (CPI), whichever is less. Exceptions to the limitation include new additions or construction which are assessed at Fair Market Value for the first year and are thereafter eligible for the limitation as long as the property has a Homestead Exemption. Another exception is if the property sells. It is important to understand that upon a qualified sale of the property the Assessed Value is removed in the year following the sale and returns to the Market Value. The Market Value becomes the base value for "Save our Homes" purposes for the new owner who must apply for a Homestead Exemption to be eligible for the limitation in future years. Be sure that when you are looking at comparable assessments you are looking at the Market Value and not the Assessed Value which could be very different. What If My Property Is In A Trust? Following is an example of the verbiage required by Florida law which will convey the necessary interest from the Trust to you in order to be eligible for a Homestead Exemption and any other applicable exemptions which you may have applied for. The verbiage must be on the original deed placing the property in Trust and recorded in Public Records in the county where the Homestead property is located. Grantor (s) reserves the rights to reside upon any real property placed in this trust as their permanent residence during their lives. It is the intent of this provision to retain for the grantor (s) the requisite beneficial interest and possessory right in and to such real property to comply with Florida Statutes 196.041(2), such interest being hereby declared to be "equitable title to real estate" as that term is employed in section 6, Article VII of the State Constitution.

Application for Homestead Exemption (pdf format) Original Application for Ad Valorem Tax Exemption (DR-501 rev.12/99)

Other Available Tax Exemptions

Widow/Widower Exemption ($500)

This $500 exemption is available to any widow/widower who owns property in Hernando County and is a permanent resident of the State of Florida. In the case where the recipient of this exemption remarries, they are no longer entitled to this benefit. The applicant must have been legally married to the deceased prior to their death. An application must be filed for this exemption and a copy of the death certificate must also be submitted. Property owners in a mobile home park may also be entitled to this exemption on their tangible tax bill in the event that they meet all of the required residency requirements. Download the form letter to file by mail.

Disability Exemption ($500)

For this exemption, the applicant must submit a statement of disability from one licensed, Florida physician on the state DR-416 form, provide a letter from the Social Security Administration stating that the applicant is totally and permanently disabled specifying the date they were deemed so or provide a letter from the Florida Division of Blind Services if the applicant is legally blind. Download the form letter to file by mail.

Veterans entitled to this exemption must submit a letter from the Veteran’s Administration (Letter # 27-125) stating that they have a permanent disability to a degree of 10% or more. This letter can be obtained by contacting the Department of Veteran’s Affairs at 1-800-827-1000 and requesting the form letter listed above. Download the form letter to file by mail.

This exemption is available to any honorably discharged veteran deemed totally and permanently disabled, surviving spouses of the disabled veteran as well as spouses of veterans who died from service connected causes while on active duty. To qualify for this exemption, the veteran must be a permanent resident of the State of Florida or have been so at the time of death, and the veteran or surviving spouse must own and occupy the property as their permanent residence as of January 1 of the year for which the exemption is being filed for.

Note: At time of application, the veteran or surviving spouse must provide a letter from the Veteran’s Administration (Letter # 27-333) stating that he/she has been deemed totally and permanently disabled due to a service connected disability or as in the case of a surviving spouse, that the veteran was totally and permanently disabled at the time of their death or the veterans death was a result of active duty. This letter can be obtained by contacting the Department of Veteran’s Affairs at 1-800-827-1000 and requesting the letter listed above.

(Non Service Connected) Total and Permanent Disability Exemption

This exemption may be applied to any real estate owned and occupied as a permanent residence, less any portion used for commercial purposes for any individual who has been deemed quadriplegic, paraplegic, hemiplegic, legally blind or individuals who must use a wheelchair for mobility as outlined in Florida Statute 196.012(10).

Any person entitled to this exemption must be a permanent resident of the State of Florida as of January 1 of the year for which the exemption is being claimed. Applicant(s) must also submit a statement of gross income (DR-501A form) including income for all persons residing in or upon the homestead property and such income shall not exceed the set income as provided in Florida Statute 196.101(4). This income limitation is adjusted on an annual basis, therefore, requiring an annual income statement to be submitted to the property appraiser for review to ensure eligibility for continued exemption. Note: No statement of gross income required for a quadriplegic.

All applicants filing for this exemption for the first time must submit certifications (DR-416 form) from two unrelated, licensed Florida physicians certifying that the applicant is totally and permanently disabled. These certifications must be dated within 2 years of application. Applicants may also provide a letter from the Social Security Administration stating same as well as the date that they became disabled.