Other exemptions and special assessments
Homestead is the big exemption, but Florida has others. Owners who qualify can receive them in addition to homestead; the two homestead pieces are applied before other homestead exemptions (196.031(8)).
The $5,000 exemptions
Fla. Stat. 196.202(1) exempts $5,000 of property value for each:
- widow,
- widower,
- blind person, and
- totally and permanently disabled person
who is a bona fide Florida resident. A disabled person must be currently certified as totally and permanently disabled, for example by a Florida-licensed physician, the U.S. Department of Veterans Affairs or the Social Security Administration.
Disabled veterans
Florida gives veterans two levels of relief.
| Who | Exemption | Statute |
|---|---|---|
| Ex-servicemember who is a bona fide Florida resident, was discharged under honorable conditions, and is disabled 10% or more by misfortune or during wartime service | $5,000 of property value | 196.24(1) |
| Veteran honorably discharged with a service-connected total and permanent disability, who owns and uses the property as a homestead | Total exemption of the homestead | 196.081(1)(a) |
For the total exemption, the veteran needs a letter from the federal government certifying the total and permanent disability, and must be a permanent Florida resident on January 1 of the tax year. Under 196.081(3), the exemption can carry over to a surviving spouse who holds title, lives on the property and does not remarry.
The unremarried surviving spouse of a 10%-disabled ex-servicemember is also entitled to the $5,000 exemption (196.24(1)). Other exemptions exist, for example for the surviving spouse of a first responder who died in the line of duty (196.081(6)). For the exam, know the ones above.
Exemption rules and amounts change often. Agents should send clients to the county property appraiser to confirm what they qualify for, rather than promise a tax figure.
Special assessments
A special assessment is a charge on specific parcels to pay for an improvement that benefits those parcels in a way that differs from the general benefit to the community. Florida cities may levy them for things such as streets, sidewalks, sewers, drainage and stormwater systems, water mains, seawalls and street lighting (170.01(1)). The charge falls only on the property specially benefited, based on that benefit (170.01(2)).
How special assessments differ from ad valorem taxes:
| Ad valorem tax | Special assessment | |
|---|---|---|
| Based on | Value × millage | Benefit to the parcel (often a flat or per-unit charge) |
| Who pays | All taxable property in the jurisdiction | Only the benefited parcels |
| Homestead exemption | Reduces it | Does not reduce it |
| Purpose | General government services | A specific improvement |
The homestead statute itself says the exemption covers "all taxation, except for assessments for special benefits" (196.031(1)(a)).
Florida also uses the term non-ad valorem assessment for an assessment that is not based on millage and can become a lien against a homestead (197.3632(1)(d)). When a local government uses the uniform method, these assessments appear on the same combined tax notice as ad valorem taxes and are collected the same way, including discounts, delinquency, tax certificates and tax deeds (197.3632(8)(a)).
Why agents care
- An unpaid non-ad valorem assessment collected on the tax bill is enforced like unpaid taxes, through tax certificates and tax deeds, so check the tax bill before closing.
- A homestead owner may be surprised that the exemption does nothing for a sewer or road assessment.
- Pending special assessments can be a material fact about a property's cost of ownership.