Homestead And Other Exemption Information

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Homestead Exemptions

FLORIDA HOMESTEAD EXEMPTION
FILING PERIOD JANUARY 1 – MARCH 1

Florida law requires that application be made by March 1^st to be eligible for the $25,000 Homestead Exemption. Only new applicants or those who had a change of residence need apply. Automatic renewals are mailed in January each year.

 

What Is A Homestead Exemption?

Homestead Exemption is a constitutional benefit of a $25,000 exemption removed from the assessed value of your property. It is granted to those applicants who timely file by March 1, possess title to real property and are bona fide Florida residents living in the dwelling and making it their permanent home on January 1. Properties granted Homestead Exemption automatically receive the “Save Our Homes” benefit. This is a constitutional benefit approved by the Florida voters in 1992. It places a limitation of 3% on annual assessment increase on Homestead properties beginning with the 1995 tax year. For properties granted Homestead Exemption in the prior years, that assessed value will be the base value for the implementation of “Save Our Homes". Thereafter, the assessed value will not increase more than 3% or the Consumer Price Index, whichever is less. Exceptions to that limitation include new additions or construction that escaped taxation in the past. Another exception would occur when a homestead property sells: the assessed value returns to fair market value in the year following the sale. That fair market value assessment then becomes the base value for “Save Our Homes” purpose for the new owner/homestead applicant.

 

Who Is Eligible For The Homestead Exemption?

             Who Is Eligible to File for an Exemption?

According to Florida Statute, the requirements for determining eligibility are:  one must own, reside thereon, and be a legal resident of the State of Florida as of January 1. Those individuals whose names appear on the Deed and who reside on the property are eligible to file. If the property is held in title by “Tenancies by the Entireties” (husband and wife) or Joint Tenants with Right of Survivorship, only one person is required to file in order to receive 100% benefit, however, if only one owner applied and received the exemption, and in the future becomes deceased or relinquishes ownership, the homestead and Save Our Homes (SOH) cap could be jeopardized.  It is suggested that all owners who qualify for the exemption apply to protect your exemption and SOH status..  Property held as “Tenants in Common requires that only persons who reside on the property are eligible to file for the exemption.  In order to qualify for 100% benefit as Tenants in Common, all persons whose names appear on the deed must qualify and file, otherwise the benefit is prorated according to the applicant’s percentage of ownership.  Regardless of the type of tenancy, it is recommended that all persons whose names appear on the deed and reside on the property apply for the exemption in order to protect their exemption and SOH Status.

What Documents Are Required To File?

1. Applicants must hold a valid Florida Driver’s License.    A Florida I.D. Card can be used ONLY if you do not hold a driver’s license in any other jurisdiction. (A “Valid in Florida ONLY” license is not acceptable).

 

2. Florida vehicle license plate (tag) numbers for all vehicles that you own. Lease vehicles must be tagged in Florida . A company car provided for your use does not require a Florida license plate.

 

3. If you ARE a U.S. Citizen – provide your Lee County Florida Voter’s Registration Number or – if you do not vote - you will be required to complete and record a Declaration of Domicile.   If you are not a US Citizen, you must complete and record a Declaration of Domicile. (There is no fee for applying for homestead – the $12.00 fee is the processing/ recording fee for the Declaration of Domicile).   (Preferred payment – cash or money order.  Personal checks may be accepted. (Personal checks are subject to a NSF returned check fee payable to the Property Appraiser).

 

4. Proof of U.S. Citizenship may be required.  IF YOU ARE NOT A U.S. CITIZEN – You must complete a Declaration of Domicile and you must possess a Permanent Resident Alien Card (“Green Card”, or show proof of eligibility for asylum).  Temporary VISA’s, such as Employment Visa’s or a letter stating that you applied for, but have not yet received  permanent resident card DO NOT qualify.  To apply by mail, you must submit a legible copy of the front and back of your permanent resident card and a copy of the recorded declaration of domicile.

 

5. Social Security Number for applicants.  If married, you must also provide spouse’s Social Security Number.  If the applicant is married, SPOUSE’S Social Security Number IS REQUIRED even though the spouse is not an owner of the property and is not applying for the exemption. Homestead Exemption Application information is Confidential.

 

6. Date of Birth for applicant(s).

 

7. Proof of ownership – copy of Lee County tax bill or recorded Deed to prove ownership of the property on which you are making exemption application   Ownership held in Trust may require that copies of Trust documents be provided.

 

8.  Proof that you do not receive a residency based exemption or tax credit in another jurisdiction – If you own property in another jurisdiction, you must complete an “Authorization for Removal of Property Tax Exemption / Tax credit form” (available from this office).  This form will be submitted to the out of state jurisdiction by the Lee County Property Appraiser.  You may be able to provide a copy of your most recent tax bill from the out of state assessor’s office reflecting that you do not receive an exemption or tax credit in lieu of completing the Authorization for Removal of Property Tax Exemption / Tax Credit form.

 

Who Must File for Homestead?

Those individuals whose names appear on the Deed and who reside on the property must file unless the property is held in title by “Tenancies by the Entireties” (husband and wife) or Joint Tenants With Right of Survivorship. In these instances, only one person is required to file to receive the exemption, however it is recommended that all persons who reside on the property and qualify for the exemption apply in order to insure full benefit of the Save Our Homes (SOH) cap on assessed value . Property held as “Tenants in Common” require that all persons who reside on the property file for the exemption in order to qualify for 100% benefit of SOH. Contact the Property Appraiser if you have any questions regarding ownership and qualified applicants.

 

Where (How) to File for Homestead?

To better serve the residents of Lee County , we are now accepting Homestead Exemption applications by mail. The letter of instruction and application form may be obtained by visiting our Web Site at: www.leepa.org or may be picked up at one of the locations listed below. If you prefer to apply in person, you may do so at our Main Office located at 2480 Thompson Street , 4th floor, Fort Myers, Florida between the hours of 8:30 a.m. and 5:00 p.m. Monday through Friday. You may submit your application by mail. Be sure to include all required documentation and information at the time you mail your application. Incomplete applications cannot be processed and will be returned to you for completion. Mail your application to Lee County Property Appraiser, P O Box 1546, Fort Myers, Florida 33902. Your application must be postmarked no later than midnight, March 1, 2007.

To apply in person you must apply at 2480 Thompson Street , 4th Floor, Fort Myers, Florida 33901. Please be sure that you have all the required documentation/information with you when you visit our office to apply. Hours of operation are 8:30 A.M to 5:00 P.M, Monday through Friday. The Office of the Property Appraiser is closed in observance of scheduled holidays as per the Board of Lee County Board of County Commissioners . Please refer to our “List of Observed Holidays” on the home page of our website at www.leepa.org.

 

To File by Mail ONLY – 
Locations to Pick Up Homestead Applications:

The Lee County Tax Collector's Office does not provide exemption application forms and cannot assist you in filing an exemption.

MOBILE HOME EXEMPTION

If you hold title to a mobile home and the land on which it is situated and the mobile home is permanently affixed to the land, you can make application to the Property Appraiser to have the property appraised as real property. This application requires you to purchase an "RP" sticker from the Tax Collector’s Office. You must make application for the sticker between January 1st and March 1st. Homestead exemption may be allowed if the mobile home meets the above qualifications and the property owner meets the qualifications for the exemption.

When no one individual owns the land, as is the case with some mobile home parks, the park is taxed for the land as a whole (real property) and the improvements to the mobile home are taxed as Tangible Personal Property. However, you still must buy a yearly "MH" tag for the mobile home itself from the Tax Collector’s Office.

WIDOW/WIDOWER’S $500 EXEMPTION

To file for Widow or Widower’s Exemption you must be a permanent resdient of the state of Florida and a widow or widower prior to JANUARY 1st of the tax year for which you are applying and bring proof of your spouse’s death. (Divorced persons do not qualify for this exemption.) $500 DISABILITY EXEMPTION - In addition to Florida residency, you must provide one of the following: (1) Proof of total and permanent disability from two [2] professional unrelated licensed Florida physicians, the U.S. Veteran’s Administration (2) Present proof of legal blindness. $5,0000 VETERAN DISABILITY EXEMPTION IS AVAILABLE TO VETERANS AND THE UNREMARRIED SURVIVING SPOUSEOF A DISABLED VETERAN. The unremarried surviving spouse of a disabled veteran who was married to the veteran for at least 5 years at the time of the veteran’s death is eligible to apply for the exemption.

SENIOR EXEMPTION INFORMATION - ADDITIONAL ** up to $50,000 ** EXEMPTION FOR PERSONS 65 AND OVER

Please note...Only the City of Sanibel, the Town of Fort Myers Beach and  the City of Cape Coral have adopted the Senior's Exemption. For 2008 - the Senior's Exemption will also apply to millages levied by Lee County Government & the City of Bonita Springs.

There is an additional $25,000 to 50,000 Exemption for Persons 65 and Over.  This applies ONLY to the taxes levied by the unit of government granting the exemption.

Person 65 year of age or older and who qualify   for the homestead exemption may be eligible for an additional exemption up to $50,000 under the following circumstances:

(1) The county or municipality adopts an ordinance that allows the additional homestead exemption which **applies ONLY to the taxes levied by the unit of government granting the exemption**.
(2) The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed.
(3) The annual household income of the taxpayer (defined as the adjusted gross income as defined in s. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $24,214 for the 2007 tax year - adjusted annually.
(4) The taxpayer annually submits a sworn statement of household income to the property appraiser not later than March 1.

 

$500 DISABILITY EXEMPTION

In addition to Florida residency, you must provide one of the following: (1) Proof of total and permanent disability from two [2] professional unrelated licensed Florida physicians, the U.S. Veteran’s Administration; (2) Proof of 10% or more war-time disability from Veteran’s Administration; (3) Present proof of legal blindness.

 

$5,000 VETERANS DISABILITY EXEMPTION

In addition to Florida residency, veterans must provide proof issued by the U.S. Veteran’s Administration; designating 10% or more permanent service related disability in order to be eligible to receive the Veterans Exemption.

TOTAL EXEMPTION OF HOMESTEAD PROPERTY FROM AD VALOREM TAXATION

Section 196.101, F.S., provides that real estate qualifying for the homestead exemption on January 1, owned by quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled persons, who must use a wheel chair for mobility, or are legally blind and produce certification of that fact from two [2] professionally unrelated licensed Florida physicians, or the U.S. Veteran’s Administration, shall be exempt from ad valorem taxation.
(Except for quadriplegics & Veterans, there is also a gross income limitation for this exemption, governing all persons residing upon the homestead, which is adjusted annually.)

Section 196.081, F.S., provides that real estate qualifying for the homestead exemption on January 1, owned by veterans honorably discharged with a service connected total and permanent disability, shall be exempt from ad valorem taxation. Confirmation of the disability from the U.S. Veteran’s Administration is required for this exemption. A surviving spouse could enjoy the benefit of this exemption if the veteran was a permanent resident of Florida on January 1 of the year he or she died.

AGRICULTURAL CLASSIFICATION

An agricultural classification is the designation of land by the Property Appraiser, pursuant to F.S. 193.461, in which the assessment is based on agricultural use value.

To qualify for Agricultural classification, a return must be filed with the Property Appraiser between January 1 and March 1 of the tax year. Only the land that is used for a bona fide agricultural purpose shall be classified agricultural. "Bona Fide Agricultural Purposes" means good faith commercial agricultural use of the land.

The Property Appraiser, prior to classifying such lands, may require the taxpayer or the taxpayer’s representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.

The Property Appraiser may deny agricultural classification to the following lands:

• Lands that are not being used for or diverted from agricultural use
• Land that has been zoned non-agricultural at the request of the owner
• Land on which a sub-division plat is recorded
• Land which is purchased for a price three or more times the agricultural appraisal placed on the land

PENALTY

Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor punishable by up to one (1) year in prison and/or a $5,000 fine. 196.131, F.S.

Send exemption questions to Exemptions@leepa.org