Exemptions
 
 
Homeowners filing an application for Homestead Exemption for the first time are required to do so in person and furnish satisfactory proof of ownership and occupancy prior to and as of January 1st. Proof of ownership consists of recorded Deed or Agreement for Deed which must have been properly executed and filed with the Clerk of the Court prior to January 1st of the year in which you make your claim for the exemption.

When and Where Do I File?
New applications for Homestead and other exemptions must be made in person. Applications can be made year round in the Palatka Office. From January 1st through March 1st, you can also apply in our satellite office.

Provisions can be made to serve totally incapacitated persons in their homes.

Persons who do not move or change residency and who received an exemption the year before, are mailed a homestead exemption renewal by the Property Appraiser each January automatically renewing their homestead exemption for the current year.

Residency Requirements
For each owner who resides on the property, the following information is needed to file:

  • Social Security Number(s)
  • Florida Driver's License(s)
    → If you do not drive, you will need to have the Florida ID card obtained through the Tax Collector.
    → You cannot have a driver's license from any other state.
  • Florida Motor Vehicle License Tag Registration or plate number
  • Voter Registration Card issued in Putnam County, if you are registered. You cannot be registered to vote anywhere other than Putnam County. (Or) Declaration of Domicile
  • Putnam County Mailing address
  • Birth Certificate if you were not born in the United States
  • If you are not a US citizen, you must provide a permanent residence card or contact our office for more information


*Important*
  • Your license, vehicle registration and voter registration must show the address of the property being homesteaded.
  • You cannot be receiving a residency exemption on any other property
  • Mobile Home Owners - Bring the title or registration for your mobile home with you


"Save Our Homes" Law
The Homestead Valuation Limitation Initiative, also known as Amendment #10 or Save Our Homes, became law in 1992. It creates an annual assessment cap on properties which receive homestead exemption of 3% or the actual C.P.I. (consumer price index) whichever is less. Once property is sold, or is otherwise no longer eligible to continue to receive homestead exemption, the cap is removed and the property is assessed at full market value.
The Property Appraiser's Office has joined the Clerk of Courts and Tax Collector in manning satellite offices in Crescent City and Interlachen. The Property Appraiser’s Office will have representation in the satellite offices from 9:00 am to 3:00 pm, between January 1st and March 1st

Crescent City Office - Mondays and Wednesdays Only
115 N. Summit Street
(386) 698-4284

Interlachen Office - Tuesdays and Thursdays Only
Hitchcock's Plaza, SR #20
(386) 684-3383
Homestead exemption is a legal status given to homeowners through which they may protect all or a portion of their property assessment from ad valorem taxes. Every Florida resident who has legal or equitable title to real estate and maintains it as his or her permanent residence shall be entitled to this exemption.

You are urged to file as soon as possible once you own and occupy the residence. First time applicants must file before the deadline of March 1 for the tax year in which they wish to qualify.

The $ 25,000 exemption applies to all ad valorem tax levies, and means that if your home is appraised at less than $ 25,000 that you will not be billed for ad valorem taxes. Homestead Exemption does not apply to Special Assessments.
Portability is the ability to shift tax benefits directly caused by the "Save Our Homes" law from one homesteaded residence to another. Properties that have utilized this benefit and ported their "Save Our Home" benefit from one homesteaded residence to another will show up as PHX in the exemption list. There is also a Portability Information box on your Parcel Detail Listing which shows how much Save Our Home benefit is available to Port.
LOW-INCOME SENIOR EXEMPTION
In 2000, the Putnam County Board of County Commissioners enacted ordinance #2000-24 which implemented a constitutional amendment approved by Florida voters in 1998 intended to provide tax relief for low income senior citizens. The new Ordinance provided for an additional tax exemption (which is applied to County general millage only) for certain eligible senior citizen home owners. In October 2003, they voted to increase this exemption from $ 20,000 to $ 25,000.

In order to be eligible for this new exemption, you must meet the following requirements:
  1. You must meet the requirements for the regular $ 25,000 Homestead Exemption.
  2. At least one owner living in your home must have reached the age of 65 before January 1, of the application year.
  3. The total annual adjusted household income of all persons living in your home last year must not have exceeded the current adjusted income limitation. Please check with our office to find out the current adjusted household income limitation.

In order to receive this new exemption, eligible homeowners must file in person between January 1 and March 1 with the Property Appraiser's Office. Applications are available in our main office in Palatka. Applications can also be made in our satellite offices in Crescent City and Interlachen between January 1 and March 1.

THIS SENIOR EXEMPTION WILL NOT BE AUTOMATICALLY RENEWED. A NEW APPLICATION WILL NEED TO BE MADE EACH YEAR. However, once the first Senior Exemption application is applied for in person, future applications may be filed by mail.

In addition, before your application will be considered to be complete, Florida Law specifies certain financial records that must be provided by the applicants for all persons living in your home in order to prove household income levels. Some applicants will be required to submit Federal Income Tax Return Form 1040 and Wage Earnings Statement (W-2 Form). Other applicants (those who do not file income tax returns) must file a Social Security Statement Form (SSA 1099) and complete a Statement of Income. Since some of these records may not be available prior to your initial filing deadline of March 1, applicants will have until June 1, to furnish any previously unavailable financial records that are needed to complete your application.

SUPER SENIOR EXEMPTION
Additionally, if you meet the requirements above, have lived in your home for 25 years or more and the just value of the home is less than $ 250,000, you qualify for the Super Senior Exemption. The Super Senior Exemption exempts the assessed value of the homesteaded property in its entirety. This exemption applies to all taxing districts that have enacted it through local ordinance. Currently the following Taxing Authorities have passed ordinances enacting this exemption: Putnam County, City of Palatka, Crescent City, Town of Interlachen, Town of Pomona Park and Town of Welaka.

Please contact our office for further details on either of these exemptions.
All persons who are qualified to receive the regular Homestead Exemption will automatically receive the new additional Homestead Exemption as long as their home is assessed on the tax rolls for more than $ 50,000. The new exemption is applied on home valuations between $ 50,000 and $ 75,000. So, in order to receive the full benefit, your home needs to be assessed for $ 75,000 or higher.
$ 500 - Every Florida resident who is blind qualifies for this exemption. If claiming the exemption based on blindness, a certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs or the Federal Social Security Administration certifying the applicant to be blind is required. "Blind person" is defined as an individual having central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.
$ 5,000 - Any ex-service member who is a permanent resident of Florida and is disabled at least 10% in war or by service-connected misfortune is entitled to a $ 5000 exemption. If filing for the first time, please present a certificate from the United States Government. Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Consult your appraiser for details.
Any veteran age 65 and older may qualify for a homestead property tax discount if the veteran has an honorable discharge from military service and is partially disabled with a permanent service connected disability that is combat-related. The discount is equal to the percentage of the veteran's permanent service connected disability as determined by the United States Department of Veterans Affairs.
$ 500 - Every Florida resident who is totally and permanently disabled qualifies for this exemption. If filing for the first time, please present at least one of the following as proof of your disability: A certificate from a licensed Florida physician, or a certificate from the United States Department of Veterans Affairs, or documentation from the Social Security Administration.
$ 500 - Any widow who is a permanent Florida resident may claim this exemption. If the widow remarries, she is no longer eligible. If the husband and wife were divorced before his death, the woman is not considered a widow. You may be asked to produce a death certificate when filing for the first time.
$ 500 - Any widower who is a permanent Florida resident may claim this exemption. If the widower remarries he is no longer eligible. If the husband and wife were divorced before her death, the man is not considered a widower. You may be asked to produce a death certificate when filing for the first time.
Complete Tax Exemption is available for honorably discharged veterans with 100% service-connected total and permanent disabilities, on their homes, also for quadriplegics and certain other total and permanently disabled persons meeting an income requirement.

Under Florida Law, certain religious, literary, scientific, and charitable properties defined as nonprofit in F.S. 196.196 are exempt from taxation. Also certain educational institutions and most government property is exempted.
Veterans deployed in the prior year outside the continental United States, Alaska or Hawaii in support operations designated by the Florida legislature are eligible for additional exemption based on the term of deployment in the prior year.

The 2012 Legislature enacted Chapter 2012-193, Laws of Florida(CS/HB7097), effective April 27, 2012. Section 24 amends section 196.173, Florida Statutes, designating two new military operations for which an exemption is available and providing an ending date for an existing operation.

*The operations currently designated by the FL Legislature are as follows:

  • Operation Noble Eagle, which began on September 15, 2001
  • Operation Enduring Freedom, which began on Oct.7, 2001
  • 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;
  • Operation Enduring Freedom, which began on October 7, 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 Copper Dune, which began in 2009;
  • Operation Georgia Deployment Program, which began in August 2009;
  • Operation Spartan Shield, which began June 2011;
  • Operation Observant Compass, which began in October 2011;
  • Operation Atlantic Resolve, which began on April 2014;
  • Operation Inherent Resolve, which began in August, 8, 2014;
  • Operation Freedom's Sentinel, which began on January 1, 2015;
  • Operation Resolute Support, which began in January 2015
  • Operation Iraqi Freedom, which began on March 19, 2003 and ended on August 31, 2010
  • Operation New Dawn, which began on September 1, 2010 and ended on December 15, 2011
  • Operation Odyssey Dawn, which began on March 19, 2011, and ended on October 31, 2011


The designated operations can change – please file an application and we will process it based on the latest information provided to the Legislature by the Department of Military Affairs.

To apply, complete the application form and submit it along with proof of the qualifying deployment(s) which includes dates of the deployment and other information necessary to verify eligibility for the exemption such as a letter from the servicemember's administrative officer. You may e-mail your application and supporting information to hx-appraiser@putnam-fl.com, fax it to (386) 329-0447, or hand deliver or mail it to the Putnam County Property Appraiser’s office (East Annex Bldg) at 312 Oak Street, Palatka, Florida 32177.

The deadline to file is March 1. Servicemembers whose deployment spans over two calendar years must apply each year.
 
 

Timothy E. Parker, C.F.A.
Putnam County Property Appraiser
Office Hours

Monday8:30 am5:00 pm
Tuesday8:30 am5:00 pm
Wednesday8:30 am5:00 pm
Thursday8:30 am5:00 pm
Friday8:30 am5:00 pm
SaturdayClosedClosed
SundayClosedClosed
*Except for holidays*