Florida homestead exemption

Property tax relief for owner-occupied homes, tax year 2026

Florida's homestead exemption takes up to $25,000 off assessed value for all property taxes, plus a second amount of $26,411 for 2026 that applies to non-school taxes only. Apply with your county property appraiser by March 1; voters approved Amendment 3 on November 3, 2026, which raises the non-school amount starting with the 2027 tax roll.

State law sets the amounts, and the exemption lowers the assessed value your taxes are figured on. You file Form DR-501 with the property appraiser in the county where the home is, and only the property appraiser decides whether you qualify. A homestead exemption also puts the home under the Save Our Homes cap on yearly assessment increases.

What changed

Amendment 3: bigger homestead exemption and a 5 percent cap on other property

The Florida Department of Revenue says voters approved Amendment 3 (House Joint Resolution 1-F) in the November 3, 2026 general election, and that it takes effect January 1, 2027 and first applies to the 2027 tax roll. It raises the non-school homestead exemption to up to $150,000 of assessed value in 2027 and up to $250,000 in 2028, adjusted for inflation after that, and lowers the yearly assessment cap on non-homestead property from 10 percent to 5 percent. The school tax exemption stays at $25,000.

Effective: tax year 2027

Source

Newcomers to Florida get a smaller exemption at first

Under Amendment 3, people who were not Florida residents as of December 31, 2026 receive a $25,000 exemption for school taxes and up to $50,000 for non-school taxes when they qualify. They become eligible for the larger exemption beginning with the fifth year of exemption.

Effective: tax year 2027

Source

Exemptions at a glance

Exemption	Amount	Who qualifies
Homestead exemption	First $25,000 of assessed value for all taxes; a second $26,411 in 2026 for non-school taxes only source	Owners who make the property their permanent residence, or the permanent residence of a dependent, as of January 1.
Additional homestead exemption for owners 65 and older (local option)	Up to $50,000 of non-school value where the county or city has adopted it source	Owners 65 or older with household income at or under the yearly limit, which is $38,686 for 2026.
Disability exemptions	$5,000 for a totally and permanently disabled owner; full exemption for quadriplegic owners and for certain wheelchair-using or legally blind owners under the income limit source	Owners who are totally and permanently disabled, quadriplegic, paraplegic, hemiplegic, or legally blind, and who live in the home as a Florida resident.
Disabled veteran exemptions	$5,000 for a veteran 10% or more disabled; total exemption for a total and permanent service-connected disability; discount equal to your disability percentage for veterans 65 or older source	Honorably discharged Florida-resident veterans with a service-connected disability. The benefit can carry over to a surviving spouse in some cases.
Surviving spouse exemptions	Total exemption for the surviving spouse of a first responder who died in the line of duty; $5,000 for a widow or widower source	Surviving spouses of first responders who died in the line of duty while employed by the state or a political subdivision, and Florida-resident widows and widowers.

Homestead exemption: You must own the home and live in it as your permanent residence on January 1, and you cannot claim residency in another state. The second amount applies to assessed value above $50,000 and is adjusted each January 1 for inflation.

Additional homestead exemption for owners 65 and older (local option): Your county or city must have adopted the exemption by ordinance, and it applies only to that county's or city's taxes. A second local option equal to the full assessed value is available to owners 65 or older who have lived in the home 25 years, if just value is under $250,000 and income is under the limit.

Disability exemptions: First-time filers need a certificate of total and permanent disability from two Florida-licensed doctors or from the U.S. Department of Veterans Affairs. The full exemption for wheelchair users and legally blind owners applies only when gross household income is below the current limit.

Disabled veteran exemptions: The $5,000 reduction is not limited to homestead property. The total exemption applies to property you own and use as your homestead. Apply with Form DR-501 even before you have your VA paperwork; the exemption then takes effect from your application date.

Surviving spouse exemptions: For the first responder exemption, the first responder and surviving spouse must have been permanent Florida residents on January 1 of the year the first responder died. The spouse must own and use the property as a homestead.

How to file

Where: File with the property appraiser in the county where the property is located; many appraisers accept applications online.
Deadline: March 1. The completed application and documents are due to the county property appraiser by March 1 of the tax year, and you must own the home and live in it by January 1. source
Form: Form DR-501, Original Application for Homestead and Related Tax Exemptions
Renewal: Once granted, the exemption continues; you must tell your property appraiser if the home stops being your permanent residence or becomes rented.

If you just bought

If you buy a home and make it your permanent residence by January 1, file Form DR-501 with the county property appraiser by March 1 of that year. If you are moving from another Florida homestead, you can port your Save Our Homes savings by filing Form DR-501T with the application; you must establish the new homestead within three years of January 1 of the year you gave up the old one. source

Caps and freezes

Save Our Homes assessment cap: After the first year of homestead, your assessed value cannot rise more than 3 percent a year or the change in the Consumer Price Index, whichever is less. source
Cap resets after a sale: When ownership changes, the home loses the Save Our Homes benefit and is assessed at full just value the following January 1. source

By county

Counties and cities decide whether to offer the extra exemptions for owners 65 and older, so the amounts and income limits differ by county; open your county page for local figures.

Property tax by county in Florida →

Frequently asked questions

What is the homestead exemption in Florida?

When is the deadline to file for a homestead exemption in Florida?

March 1. The completed application and documents are due to the county property appraiser by March 1 of the tax year, and you must own the home and live in it by January 1.

Is there a senior or over-65 homestead exemption in Florida?

Additional homestead exemption for owners 65 and older (local option): Up to $50,000 of non-school value where the county or city has adopted it. Owners 65 or older with household income at or under the yearly limit, which is $38,686 for 2026. Your county or city must have adopted the exemption by ordinance, and it applies only to that county's or city's taxes. A second local option equal to the full assessed value is available to owners 65 or older who have lived in the home 25 years, if just value is under $250,000 and income is under the limit.

Did the Florida homestead exemption change?

Amendment 3: bigger homestead exemption and a 5 percent cap on other property. The Florida Department of Revenue says voters approved Amendment 3 (House Joint Resolution 1-F) in the November 3, 2026 general election, and that it takes effect January 1, 2027 and first applies to the 2027 tax roll. It raises the non-school homestead exemption to up to $150,000 of assessed value in 2027 and up to $250,000 in 2028, adjusted for inflation after that, and lowers the yearly assessment cap on non-homestead property from 10 percent to 5 percent. The school tax exemption stays at $25,000. Effective: tax year 2027. Newcomers to Florida get a smaller exemption at first. Under Amendment 3, people who were not Florida residents as of December 31, 2026 receive a $25,000 exemption for school taxes and up to $50,000 for non-school taxes when they qualify. They become eligible for the larger exemption beginning with the fifth year of exemption. Effective: tax year 2027.

Sources

Checked November 14, 2026 for tax year 2026. Amounts set by local taxing units can differ; the county pages list them where we have them.

General information, not tax advice. Confirm the amount and deadline with Florida Department of Revenue, Property Tax Oversight or your county office.

Homestead exemptions by state