Homestead And Other Exemption Information

Who is eligible to file for homestead exemption?

Property owners must meet certain qualifications to be eligible for a homestead exemption:

• You must have legal title or a beneficial interest in real property as of January 1.
• The property must be your permanent residence as of January 1.
• You cannot claim a residency-based exemption in Florida, or in another state. If married, you may claim only one property as your permanent residence for the purpose of tax deduction. It is recommended that all owners of record, who have made the property their permanent residence, apply for the exemption.

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What documentation is used to establish Florida residency?

• You must hold a valid Florida driver’s license or Florida ID card.
• You must provide a valid Social Security number. If married, your spouse’s Social Security number is also required, (even if your spouse is not an owner of the property).
• If you are a registered Florida voter, your voter registration must reflect the property address for which you are applying. If you are registered to vote elsewhere, you will not qualify.
• You must be a U.S. citizen. Non-U.S. citizens will need to provide a valid Permanent Resident Alien number. Temporary, or work visas will not qualify.
• Additional information may be requested once an application has been processed.

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When, Where, and How to File for Homestead

Apply Online Download an Application

Those who meet eligibility requirements must file an application (Form DR-501) with the Lee County Property Appraiser’s office. You may e-file your application using our online portal, or download an application and submit the completed form via email, in person, or by US mail. Please keep in mind, there is no guarantee we will receive your application if you apply by mail.

Exemption applications must be submitted by March 1st of the year in which you qualify to be considered timely filed. Late-filed applications are accepted and processed in accordance with Florida Statutes. All exemption applications are processed by July 1st of each year.

File online at: www.leepa.org

Email: Send your application and supporting documents to exemptions@leepa.org

Apply in person: Monday – Friday, between the hours of 8:30 a.m. – 5:00 p.m. at 2480 Thompson Street, 4th Floor, Fort Myers, FL 33901.

US Mail: Mail your application and supporting documents to PO Box 1546, Fort Myers, FL 33902.

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If You Sell Your Home and Move to a New Residence

Whenever you purchase and relocate to a new residence, you must apply for homestead exemption and portability of the Save Our Homes benefit. These benefits are not automatically transferred to your new homestead.

Download the Portability Application (Form DR-501T)

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Reasons You Could Lose your Homestead Exemption

• When ownership of the property changes in any manner. (Property is put into a trust, or LLC.)
• You moved or rented your property and it no longer serves as your primary residence.
• You maintain a driver license in any other state.
• You are registered to vote in another state.
• The status of the owner changes so as to change the exempt status of the property, such as a marital status change.
• You or your spouse maintain a residency-based tax exemption, reduction, benefit, credit, etc. elsewhere. This requirement applies to jointly held property by a married couple, even if only one applies for a homestead exemption here and the other applies for an out-of-state tax credit. If you are in this category presently, you must cancel your out-of-state tax benefit(s) effective January 1st of the year in which you have applied for your homestead exemption. If either spouse owns other Florida property, even individually, only one property can have a residency-based exemption.

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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.

Senior Exemption for persons 65 and older (Based on a limited income)

Florida seniors (aged 65 years or older) may receive an exemption up to $50,000 to their homestead property if their annual adjusted gross household income did not exceed the income limitation for the prior year. The income limit is published and adjusted annually on January 1 by the Florida Department of Revenue (DOR) according to changes in the consumer price index (CPI). Learn more: CPI and current income limit.

Property owners must meet the following qualifications:

• At least one applicant must be 65 years of age or older on January 1 of the assessment year. First-time applicants must provide proof of age (Driver license, Florida ID, Voter ID, or Birth Certificate).
• Applicants must qualify for, or currently receive a homestead exemption.
• Applicants must meet the limited income requirements and submit a Household Income Sworn Statement and Return (Form DR-501SC) when applying for the first time.
• Applicants must provide adjusted gross income for all people residing in the house.

The deadline to file your application is March 1. If you do not have your income information before the deadline, apply anyway! The deadline to supply your income information is June 1.

This exemption renews annually for most seniors who received the benefit the prior year. Florida Statute 196.075(5) authorizes the property appraiser to audit applicant eligibility in order to ensure the accuracy of the household income reported. In January, our office mails instructions for renewing the exemption to those who received the benefit the previous year.

Download an Application and Instructions

Lee County jurisdictions have adopted the Homestead Exemption for Seniors with the following benefit amounts:

• City of Sanibel - 25,000
• City of Bonita Springs - 25,000
• City of Fort Myers - 25,000
• City of Cape Coral - 50,000
• Town of Fort Myers Beach - 50,000 and up to 250,000
• Village of Estero - 50,000 and up to 250,000
• All Lee County Millages - 50,000 and up to 250,000

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Senior Exemption for persons 65 and older, 25-Year Residency (Based on a limited income)

Seniors who have previously qualified for homestead exemption and/or maintained the residence for 25 years or more may qualify for an additional exemption up to the amount of the assessed value (cannot exceed $250,000).

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Exemption for Totally and Permanently Disabled Persons – Non-Veteran

Any homestead property (less portions used for commercial purposes) that is owned by a quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled person (as defined in Section 196.012(11) Florida Statues) who must use a wheelchair for mobility or who is legally blind, is exempt from all ad valorem taxes.

Applicants must be permanent residents of Florida as of January 1 and the gross income of all persons residing in, or upon their homestead cannot exceed the income limitation*. This amount varies annually, requiring an annual application (Form DR-501A) for the exemption.

*Quadriplegic persons: The income limitation does not apply. Once granted, the exemption renews annually, as long as there are no changes in ownership or residency.

The following documentation is required:

• Submit a Statement of Gross Income (Form DR-501A), unless you are a quadriplegic.
• Provide a certificate of total and permanent disability from the Department of Veterans Affairs, Social Security Administration, or from two professionally unrelated licensed Florida physicians. If blind, one can be from an optometrist.

Download an Application Download Physician's Certificate Download Optometrist's Certificate

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Total and Permanently Disabled Veterans, Including the Surviving Spouse

An honorably discharged veteran with total and permanent service-connected disabilities may qualify for total exemption of ad-valorem taxes on property they use and own as a homestead (less any portion used for commercial purposes). Under certain circumstances, the benefit of this exemption can carry over to the veteran’s spouse in the event of the veteran’s death.

Property owners must meet the following qualifications:

• Persons entitled to this exemption must have been permanent residents of Florida as of January 1 of the year of assessment.
• You must provide documentation from the Department of Veterans Affairs or the US Government stating service-connected total and permanent disability.

The application deadline is March 1. If you have not received the necessary documentation from the VA, apply anyway! When we receive your documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to four years.

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Discount for Veterans with Combat-Related Disability, and Surviving Spouse

This benefit provides a percentage discount in property taxes equal to the percentage of a veteran's partial or total permanent service-connected disabilities, as long as a portion of those disabilities is combat-related. For example: If the qualifying veteran has a 50% service-connected disability rating, the taxable value of their property would be reduced by 50%, even if only 20% of those disabilities are combat-related.

The exemption renews annually on January 1, as long as there have been no changes in ownership or in residency.

Property owners must meet the following qualifications:

• You must currently receive a Homestead Exemption.
• You must be 65 years of age on January 1st.
• You have a partial or total permanent combat-related disability.
• You were honorably discharged upon separation from military service

The following documentation is required:

• A complete application (Form DR-501DV).
• A copy of your most current rating decision from the VA, including evidence that your disability is combat-related.
• A copy of your DD-214. If you need help obtaining your DD-214, please contact the Lee County Veteran's Service Office at (239) 533-8381 for assistance.

If you are unable to provide a DD-214, please supply each of the following:

• A copy of your most current rating decision from the VA.
• Evidence that your disability is combat-related.
• Proof of your date of birth.
• Proof of your Honorable Discharge.

The surviving spouse may carryover the full exemption if:

• The veteran predeceases his/her spouse.
• The surviving spouse holds legal or beneficial title to the homestead property and permanently resides there.
• The surviving spouse does not remarry.

If the surviving spouse sells the property, the dollar amount of the exemption for the most recent assessment (value on your most recent TRIM notice) may be transferred to the surviving spouse’s new homestead.

The application deadline is March 1. If you have not received the necessary documentation from the VA, apply anyway! When we receive your documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to four years.

Download the Application

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Total and Permanently Disabled Veterans Confined to a Wheelchair, and Surviving Spouse

Property that is owned and used as a homestead by a veteran who was honorably discharged due to a service-connected total and permanent disability may qualify for total exemption of ad-valorem taxes. This exemption renews annually as long as there have been no changes in ownership, or in residency.

Property owners must meet the following qualifications:

• The veteran must be required to use a wheelchair for mobility and receive financial assistance due to a disability that requires specially adapted housing.
• Provide documentation from the Department of Veterans Affairs or US Government attesting to the disability.

The surviving spouse may apply to continue the exemption, if they continue to reside on the property and hold the title as estate by entireties. Should the spouse remarry, sell or move from the property, they will no longer qualify for the exemption.

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Surviving Spouse of a Veteran/First Responder Who Died While on Active Duty/in the Line of Duty

Property owned and used as a homestead by the surviving spouse of a United States Armed Forces veteran who died from service-connected causes while on active duty, or a first responder employed by the state of Florida (law enforcement officer, correctional office, firefighter, EMT or paramedic) who died in the line of duty, is exempt from all ad valorem taxes.

In order to qualify, the surviving spouse must reside on and hold legal or beneficial title to the property and not remarry. If the surviving spouse sells or moves from the property, the exemption amount may be transferred to his/her new primary residence. If the spouse ever remarries, they will no longer qualify for the exemption.

The exemption renews annually on January 1, as long as there have been no changes in ownership or in residency.

The following documentation is required:

• Veterans: A letter from the U.S. Government or Veterans Affairs certifying that the veteran died from service-connected causes while on active duty.
• First Responders: A letter from the first responder’s employer attesting that the injury occurred in the line of duty.
• In addition to the letters, a marriage certificate and the death certificate from the branch of service are also required when applying.

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Deployed Service Member

This exemption provides an additional property tax benefit for members of the active duty military or military reserves; the United States Coast Guard or its reserves; or the Florida National Guard, who have a homestead exemption, and who were deployed outside of the United States. It is based on the number of days in the previous calendar year that the person was deployed on active duty in support of those operations.

This exemption does not renew and must be applied for annually, as the criteria change each year. The application deadline is March 1.

Download the Application

Applicants must meet the following qualifications:

• Applicant currently maintains a homestead exemption.
• Applicant is a service member who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of a subordinate operation to a main operation.
• Must provide Deployed Military Exemption Application (Form DR-501M).

Operations currently designated by the FL Legislature are as follows:
Operation Joint Task Force Bravo, which began in 1995
Operation Joint Guardian, which began on June 12, 1999
Operation Noble Eagle, which began on September 15, 2001
Operations in the Balkans, which began in 2004
Operation Nomad Shadow, which began in 2007
Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007
Operation Juniper Shield, which began in February 2007
Operation Copper Dune, which began in 2009
Operation Georgia Deployment Program, which began in August 2009
Operation Spartan Shield, which began in June 2011
Operation Observant Compass, which began in October 2011
Operation Martillo, which began in January 2012
Operation Inherent Resolve, which began on August 8, 2014
Operation Atlantic Resolve, which began in April 2014
Operation Freedom's Sentinel, which began on January 1, 2015
Operation Resolute Support, which began in January 2015
Operation Pacific Eagle, which began in September 2017

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First Responder Total and Permanent Disability Sustained in the Line of Duty, or their Surviving Spouse

Property owned and used as a homestead by persons having a total and permanent disability as a result of an injury sustained in the line of duty while serving as a first responder in Florida, or during an operation in another state or country authorized by Florida, or a political subdivision of Florida is exempt from taxation, providing the first responder is a permanent resident of Florida on January 1 of the year for which the exemption is being claimed.

This exemption renews annually on January 1 as long as there are no changes in ownership, or in residency.

The following documents are required:

• Disability benefit letter from the Social Security Administration stating the applicant is totally and permanently disabled.
• A certificate from the organization that employed the applicant as a first responder or supervised the applicant as a volunteer first responder at the time the injury occurred.
• A certificate from a physician licensed in Florida that certifies the applicant has a total and permanent disability and is unable to engage in substantial gainful occupation.

Download Physician's Certificate

$5000* Widow/Widower Exemption

*In 2022, the Florida Legislature increased this property tax exemption from $500 to $5,000. The increase in the exemption amount becomes effective on January 1, 2023, for the 2023 tax year. This means the typical savings related to this exemption will increase from approximately $10 to $100 per year.

Any widow or widower who is a permanent Florida resident may claim this exemption. If the surviving spouse remarries, they are no longer eligible. Spouses who divorced before death do not qualify for the exemption.

The following documentation is required:

• A copy of your spouse’s death certificate.

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$5000* Blind Exemption

*In 2022, the Florida Legislature increased this property tax exemption from $500 to $5,000. The increase in the exemption amount becomes effective on January 1, 2023, for the 2023 tax year. This means the typical savings related to this exemption will increase from approximately $10 to $100 per year.

Beginning January 1, 2023, the $5,000 exemption will be available to property owned by blind persons whose income is over the statutory limit to qualify for total tax exemption.

Applicants must meet the following qualifications:

• Must be a permanent resident of Florida as of January 1.
• Must be certified as blind by a licensed Florida physician, Division of Blind Services, Department of Veterans Affairs, or the Social Security Administration and provide an Optometrist’s Certification of Total and Permanent Disability (Form DR-416B).

A blind person is defined as a person who is certified by the Division of Blind Services of the Department of Education or the Federal Social Security Administration or United States Department of Veterans Affairs to be blind.

Download Optometrist's Certificate

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$5000* Disability Exemption

*In 2022, the Florida Legislature increased this property tax exemption from $500 to $5,000. The increase in the exemption amount becomes effective on January 1, 2023, for the 2023 tax year. This means the typical savings related to this exemption will increase from approximately $10 to $100 per year.

Beginning January 1, 2023, a $5,000 exemption will be available on property owned by a 100% totally and permanently disabled person who does not use a wheelchair for mobility and/or whose income is over the statutory limit for total tax exemption.

Applicants must meet the following qualifications:

• Must be a permanent resident of Florida.
• Must provide proof of total and permanent disability from a licensed Florida physician, Department of Veterans Affairs, or from the Social Security Administration and provide a Physician’s Certification of Total and Permanent Disability, (Form DR 416).

Download Physician's Certificate

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$5,000 Exemption for Disabled Ex-Service Member, or Surviving Spouse

Property owned by an honorably discharged veteran who is disabled to a degree of 10% or greater by misfortune, or while serving during wartime service is eligible to receive a $5,000 exemption.

Applicants must meet the following qualifications:

• Must be a permanent Florida resident.
• Provide documentation from the Department of Veterans Affairs or US Government that indicates you were honorably discharged with a service-connected disability of 10% or greater as of January 1 of the year of application.

If you are a surviving spouse, you may qualify for the exemption if:

• Your spouse had a service-connected disability of 10% or greater.
• Your spouse was honorably discharged.
• Your spouse was a permanent resident of Florida at the time of death.

You must apply by March 1 and provide a copy of the veteran’s death certificate or obituary, and a copy of the veteran’s most current rating decision from the Veterans Administration.