Frequently Asked Questions

$25,000 Additional Homestead Exemption

Will I still qualify for the 'Save Our Homes' 3% annual assessment limitation?
Yes. Eligibility for “Save Our Homes” has not changed.

Do I have to make an application to receive the additional Homestead Exemption?
No. 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.

10% Limitation On Non-Homestead Assessments

What is the 10% Limitation on Non-Homesteaded Assessments?
Similar to the Save Our Homes 3% cap on Homesteaded Assessments, Amendment 1 created a 10% cap on Non-Homesteaded Assessments.

What does 'Non-Homesteaded Property' mean?
“Non-Homesteaded Property” is all properties other than those receiving a homestead exemption; such as 2nd homes, vacation homes, vacant land, commercial and rental properties. However the limitation does not apply to classified lands such as greenbelt, high water recharge and noncommercial recreational.

What Taxing Authorities does the 10% Limitation apply to?
The 10% Limitation applies to all taxing districts except the School District.

Does this mean my assessment will go up 10% each year?
No, the 10% cap is simply the maximum amount your assessment can increase in any given year.

Will the 10% cap reduce my taxes?
The 10% cap will only ensure your assessed value does not increase more than 10% from your previous year’s certified assessed value providing the ownership has not changed, there was not a split or combination of the lot in the previous year, or new construction has not occurred. We cannot say if this will actually reduce your taxes due to other factors such as millage rates and non ad-valorem assessments which are not determined by the Property Appraiser.

What happens when ownership changes?
When ownership of a property changes the limitation cap gets reset to Just Value, and a new base year is set.

Where can I get more information about this Limitation and other Amendment 1 changes?
For more information on this Limitation and other Amendment 1 changes please click on this link.


What is portability?
Portability is the ability to shift tax benefits directly caused by the “Save Our Homes” law from one homesteaded residence to another.

How do I apply for portability?
When you make an application for your Homestead Exemption in the Property Appraiser’s Office, you will be able to fill out a portability application at the same time.

If I decide I want to move to a new home in the future, can I find out the amount of my 'Save Our Homes' benefits that are available for portability?
Yes. This information is displayed on the Value tab in the Property Search tool.

When is the deadline?
The deadline for applying for Homestead Exemption is March 1. Late applications can be taken due to extenuating circumstances.

How do I qualify for portability?
In order to qualify for portability benefits this year, you must have homesteaded a prior Florida residence in any of the previous three (3) years. You need to have sold or abandoned the prior residence in either of the two previous years and moved to a new homestead residence in the current year.

Tangible Personal Property Exemption

Where do I get more information on this Exemption and other Amendment 1 changes?

What is the deadline for filing a DR-405T Tangible Personal Property Return?
April 1st is the deadline, however you can request a 30 or 45 day extension. The request must be made in writing. You may mail, FAX or e-mail the request to our office, however it must be received before the April 1st deadline.

What is Tangible Personal Property?
Tangible Personal Property (TPP) includes machinery and equipment and other non-real estate property. TPP also applies to mobile home attachments on rented land (such as carports and utility sheds).

The Tangible Personal Property Exemption covers all of my values, do I still have to file a DR-405?
If the TPP Exemption reduces your taxable value to 0, then you do not have to file a DR-405. Instead, in January, our office will send you a notice that you are exempt from filing. Unless you have received this exemption notice, we strongly suggest you file the DR-405 or contact our office to verify your status.

Is it possible to lose the Tangible Personal Property Exemption?
For all accounts assessed over $25,000, failure to timely file will result in the loss of the exemption and up to a 25% penalty.

Do I have to make an application to receive the Tangible Personal Property Exemption?
The DR-405 Tangible Personal Property Return is your application for the Tangible Personal Property Exemption.