Florida Homestead Exemption

Every person who owns a dwelling in the State of Florida and who resides in that dwelling, and in good faith makes it his or her permanent home, is eligible for this exemption. Once granted, you are entitled to a reduction of $25,000 from the assessed value of your dwelling.

To qualify you must be a permanent resident of Florida as of January 1st the year you apply for the exemption. Florida law does allow new homestead applications to be filed prior to January 1st of the year the exemption is to be effective. However, pre-filed applications will only be accepted after March 1st of each year for the succeeding year.

Florida Statutes allow only one Homestead Exemption per "family unit." This means that anyone applying for the Homestead Exemption in Collier County would not be legally entitled to receive the exemption if they or their spouse are receiving residency-based exemption(s) in another state. This includes veterans and senior citizen exemptions.

All of the following items are required as proof of legal residence:

1.  Evidence of ownership (deed, tax receipt, etc.)

2.  Social Security numbers for all owners

3.  Collier County Voter Registration (if you vote) dated prior to January 1st

4.  Florida Driver License dated prior to January 1st

5. Florida Vehicle Registration dated prior to January 1st

Optional: Declaration of Domicile filed with the Clerk of the Circuit Court prior to January 1st of the year of application.

You must have legal and equitable title to the property and reside in the property as your primary residence as of January 1st.

Additional information may be necessary:

1.  If not a U.S. citizen, a resident alien "green" card.

2.  If your property is held in trust, a complete copy of the trust agreement.

3.  If your residence is a mobile home, the real property decal number and a copy of the registration or title to the mobile home.

When and Where to File:

New applications for Homestead Exemption for the current year must be made in person prior to March 1st at the Property Appraiser’s office or in your various local communities at a time and place designated by the Property Appraiser.  The schedule indicating the time and place for filing for exemptions’ is published each year in your local newspaper or you may call the Property Appraiser’s office for information.

Please remember, that property owners who are not eligible for the current year but will be eligible for the following year, may pre-file for the exemption any time after March 1st.

Additional Exemptions:

$500 Widow's and Widower's Exemption

Any widow or widower who is a bona fide Florida resident may claim this exemption. On remarriage, the widow or widower is ineligible for the exemption. A person who is divorced before the spouse's death is not considered a widow or widower.

$500 Disability Exemption

A Florida resident who is totally and permanently disabled may qualify for this exemption.

$5,000 Disability Exemption for Ex-service member

An ex-service member disabled at least 10% in war or by service-connected misfortune may be entitled to a $5000 exemption on any property owned by the ex-service member.

$500 Exemption for Blind Persons

A Florida resident who is blind may qualify for this exemption. If claiming exemption based on blindness, the applicant must have a certificate of blindness issued by the Division of Blind Services of the Department of Education, the Federal Social Security Administration, or the Veteran's Administration.

Additional Homestead Exemption for Senior Citizens Age 65 and Over

The Collier County Board of Commissioners and the Naples City Council approved, by ordinance, this additional homestead exemption. This exemption will apply only to the taxes levied by those governing bodies. The amount of the exemption specified will not exceed $25,000. This ordinance requires the taxpayer to annually submit an application to the Property Appraiser, on or before March 1 of each year. This must be supported by copies of federal income tax returns for the prior year and any wage and earnings statements for each member of the household, and must be submitted by June 1, of each year. Such gross income cannot exceed $22,096 per year for the entire household. Beginning January 1, 2001, the income limitation will be adjusted annually, based on the change in the cost-of-living index.  To qualify:

1. You must own and reside on the property as of January 1 of the tax roll year.

2. You must meet the eligibility requirements for the original $25,000 homestead exemption

3. You must be 65 years of age on or before January 1 of the tax roll year and provide proof of age.

4. You must have a household income of $22,096 or less and provide proof of income.

To determine if you initially qualify, the adjusted gross income is found on line 33 of the 1040 IRS tax form. Those persons not filing a federal tax return must provide the Property Appraiser with an IRS Record of Filing (form 4506) which confirms that a return was not filed, and a Sworn Statement of Household Income, along with all necessary documentation. All necessary County and Federal forms required for the Senior Citizen Exemption can be mailed to you by the Property Appraisers office. Please call our office at 774-8141 to request the forms.

Service Connected Total and Permanent Disability Exemption

An honorably discharged veteran with service-connected total and permanent disability may qualify for total exemption of homesteaded real estate used and owned as a homestead, less any portion used for commercial purposes. An existing exemption can be transferred to a new qualifying residence.  Application must be made on the new residence and all other criteria met for the continued homestead exemption.

Under certain circumstances the benefit of this exemption can carry over to the surviving spouse.

If filing for the first time, bring proof of your service connected disability: such as, a letter from the United States Veterans' Administration.

Exemption for Totally and Permanently Disabled Persons

1. Real estate used and owned as a homestead by a quadriplegic, less any portion used for commercial purposes, is exempt from taxation.

2.Real estate used and owned as a homestead, less any portion used for commercial purposes, by a paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheelchair for mobility or who is legally blind, is exempt from taxation.

A person seeking exemption under number 2 above must meet gross income limitations. Gross income includes veterans' and social security benefits. The gross income of all persons residing in the homestead for the prior year cannot exceed $14,500. However, beginning January 1, 1991, the $14,500 limitation will be adjusted annually. The adjustment will be based on the percentage change in the average cost-of-living index of the immediate year compared with the prior year.

If filing for the first time, a certificate of total and permanent disability from two licensed doctors of this state or from the Veterans' Administration is required.

Total Exemption of Homestead from Taxation

Florida Statutes provide that real estate used and owned as a homestead by a quadriplegic, paraplegic, hemiplegic, or other totally and permanently disabled person, who must use a wheel chair for mobility or is legally blind shall be exempt from ad valorem taxation. The applicant must produce a Certificate of this disability from two professionally unrelated licensed Florida physicians or U.S. Department of Veterans Affairs. The income of all persons residing at the homestead cannot exceed an income ceiling determined yearly by the Florida Department of Revenue (call our office for figures) including Social Security benefits. (Quadriplegics are exempted from the income requirement).

Florida Statutes provide that real estate used and owned as a homestead by a veteran, honorably discharged with a service connected total and permanent disability, shall be exempt from ad valorem taxation. The applicant must have a letter from the U.S. Government or U.S. Department of Veterans Affairs confirming this disability. The veteran must be a permanent resident of Florida prior to January 1st of the tax year for which the exemption is being claimed.

Loss of Homestead

The rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute abandonment of said dwelling as a homestead. Abandonment of such homestead after January 1st of any year shall not affect the homestead exemption for tax purposes for that particular year.

This information is not intended to replace qualified legal and/or tax advice. Please contact the Property Appraisers office in Collier County at (941)774-8141 or Lee County at (941) 774-8141 for complete and current information