Exemptions





Homestead Exemption (FS 196.031)


If you own and occupy property in Leon County and the property is your permanent residence as of January 1, you may qualify for homestead exemption which could reduce the assessed value of your property by up to $50,000, resulting in a tax savings of approximately annually. Applicants for this exemption, must complete the Original Application for Ad Valorem Tax Exemption (DR- 501).


March 1st is the filing deadline for each tax year.


Applications can be completed online, by mail, fax or in person.



$500 Widow/Widower Exemption (FS 196.202)


If you are a widow/widower, you may qualify for an additional $500 off the assessed value of your property. However, if a widow/widower remarries they are no longer eligible. In addition, if the individual was divorced from their spouse prior to their death, they are not considered a widow/widower. Applicants for this exemption must record the original death certificate or a certified copy with the Leon County Clerk of Courts.


For more information, please contact our office.



$500 Disability Exemption (FS 196.202)


If you have a disability, you may qualify for an additional $500 off the assessed value of your property. Proof of disability is required for this exemption in the form of a Florida certified physician’s statement (DR- 416), a letter from the United States Department of Veterans Affairs or the Social Security Administration.


Applications can be completed by mail, fax or in person.



Low Income Senior Exemption (FS 196.075)


If you are 65 years of age or older as of January 1, and your total household adjusted gross income does not exceed the annual income limit set by the Florida Department of Revenue, you may qualify to have the assessed value of your property reduced by up to $25,000. Applicants for this exemption must submit the Adjusted Gross Household Income Sworn Statement and Return (DR- 501SC).

To qualify for , your total household adjusted gross income cannot exceed .

Please note: To be eligible for this exemption, you must first qualify for homestead exemption.

Applications can be completed by mail, fax or in person.


Long-Term Senior Resident Exemption

If you qualify for the Low Income Senior Exemption (see above), you may also qualify for an additional exemption equal to the assessed value of your property. This additional exemption is available to qualifying seniors who have maintained long-term residency and meet all other filing requirements.

To qualify, the applicant:

  • Must meet the requirements of the Low Income Senior Exemption (see above)
  • Must have maintained permanent residence at the property for 25 years or more
  • Must own property with a just value of less than $250,000 in the initial year of qualifying

For more information, please contact our office.




Military/Veterans Exemptions


$5,000 Service-Connected Disability Exemption for Veteran or Surviving Spouse (FS 196.24)

If you are a veteran with a service-connected disability of 10% or more, you may qualify for an additional $5,000 off the assessed value of your property. Proof of disability is required for this exemption in the form of a letter from the United States Government or the United States Department of Veterans Affairs, which states the percentage of service-connected disability, the effective date, and that the applicant was honorably discharged. If you are the spouse of a deceased veteran who had a service-connected disability of 10% or more, and you were married for at least 5 years, you may qualify for this exemption as well.


Applications can be completed by mail, fax or in person.





Combat-Related Disability Exemption for Seniors (FS 196.082)

If you are a veteran with a partial or total combat-related disability, who was 65 years of age or older as of January 1, and who was honorably discharged, you may qualify for an additional exemption in the form of a tax discount. The percentage of the tax discount that a veteran qualifies for is based on the overall service-connected disability percentage granted by the United States Department of Veterans Affairs.

Applicants for this exemption must submit the Application for Homestead Tax Discount (DR- 501DV). In addition, proof of disability is required in the form of a letter from the United States Department of Veterans Affairs stating the applicant was honorably discharged, the disability is service connected and combat-related, the percentage of disability, and the effective date.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mail, fax or in person.





Service-Connected Total and Permanent Disability Exemption for Veteran or Surviving Spouse (FS 196.081)

If you are a veteran with a total and permanent service-connected disability, you may qualify to be exempt from property taxes. Proof of disability is required for this exemption in the form of a letter from the United States Government or the United States Department of Veterans Affairs, which confirms that the veteran has a total and permanent service-connected disability, the effective date, and that the applicant was honorably discharged.

If you are the spouse of a deceased veteran who had a total and permanent service-connected disability, you may be eligible for this exemption.  For more information, please contact our office.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mail, fax or in person.





Deployed Military Exemption (FS 196.173)

This exemption is available to service members of the U.S. military or military reserves, the United States Coast Guard or its reserves, who were deployed on active duty during the preceding calendar year, and serving outside the continental United States, Alaska, or Hawaii in one of the following designated military operations:


  • 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 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.
  • Operation Spartan Shield, which began in June 2011.
  • Operation Observant Compass, which began in October 2011.
  • Operation Inherent Resolve, which began on August 8, 2014.
  • Operation Atlantic Resolve, which began in April 2014.
  • Operation Freedom’s Sentinel, which began on January 1, 2015.
  • Operation Resolute Support, which began in January 2015.

Applicants for this exemption must submit the Deployed Military Exemption Application (DR- 501M) along with a copy of their deployment orders, listing dates of deployment and other information necessary to determine eligibility and the amount of the exemption.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mail, fax or in person.




Surviving Spouse of Active Duty Military Exemption (FS 196.081)


A surviving spouse of a veteran who died while on active duty as a member of the United States Armed Forces may be exempt from property taxes if the deceased was a Florida resident as of January 1. Applicants for this exemption must provide documentation from the United States Government or the United States Department of Veterans Affairs certifying that the veteran died from service-connected causes while on active duty.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mail, fax or in person.



Total and Permanent Disability Exemption for First Responder or Surviving Spouse (FS 196.102)


If you have a total and permanent disability as a result of an injury or injuries sustained in the line of duty while serving as a first responder, you may qualify to be exempt from property taxes. Applicants must have been serving in the state of Florida, or in another state or country authorized by the state of Florida. 

Proof of disability is required for this exemption in the form of a letter from the Social Security Administration and one (1) Florida certified physician statement. If an individual is not eligible for a medical status determination from the Social Security Administration, they may complete two (2) Florida certified physician’s statements. In addition, applicants for this exemption must submit a certificate of injury from the organization that employed them at the time their injury or injuries occurred. (Note: Additional requirements exist for applicants who have a total and permanent disability resulting from a cardiac event that occurred while in the line of duty.)

If you are the spouse of a deceased first responder who had a total and permanent disability as a result of an injury or injuries sustained in the line of duty, you may be eligible for this exemption.

Please note: To be eligible for this exemption, you must first qualify for homestead exemption.

Applications can be completed by mailfax or in person








Surviving Spouse of First Responder Exemption (FS 196.081)


A surviving spouse of a first responder who died in the line of duty may be exempt from property taxes if the deceased was a Florida resident as of January 1. Applicants for this exemption must provide documentation from the first responder’s employer certifying that the death occurred while in the line of duty.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mail, fax or in person.



Total and Permanent Disability Exemption (not service-connected) (FS 196.101)


A person with a total and permanent disability as specified by Florida Statute may qualify to be exempt from property taxes. Qualifying disabilities include:

  • Quadriplegia
  • Paraplegia
  • Hemiplegia
  • Legal blindness
  • Other total and permanent disabilities requiring the use of a wheelchair for mobility.

Proof of disability is required for this exemption in the form of two (2) Florida certified physician’s statements (DR- 416). Individuals who are legally blind may provide one statement from an optometrist. In addition, applicants must meet the annual household gross income requirement by completing a statement of gross income (DR- 501A). To qualify for , your total household income cannot exceed . (Note: The income limit is adjusted annually by the United States Department of Labor.)  Individuals who are quadriplegic do not have to meet the income requirement.


Please note: To be eligible for this exemption, you must first qualify for homestead exemption.


Applications can be completed by mailfax or in person



Religious/Charitable/Scientific or Educational Exemption (FS 196.196)


Florida Statute allows for property tax exemption based on the use of a property for religious, charitable, scientific or educational purposes. The exclusive or predominant use of the property is assessed as of January 1 of each year. In order to qualify for an organizational exemption, you must complete an Ad Valorem Tax Exemption Application (DR- 504) and provide all required supporting documentation.


Please note: This exemption is not automatic. You must submit an application to the Leon County Property Appraiser’s Office.


Applications can be completed by mailfax or in person

 



Real Property Dedicated in Perpetuity for Conservation Exemption (FS 196.26)


Owners of non-commercial land, of 40 acres or more, that is dedicated in perpetuity for conservation purposes may file for a 100% exemption. (If the dedicated 40+ acres of land is commercial property, it may be eligible for a 50% exemption.) Dedicated in perpetuity means the land is encumbered by an irrevocable, perpetual conservation easement. These easements survive sales, inheritances, and even tax deed sales.

If your land contains less than 40 contiguous acres and meets any of the criteria listed below, it may qualify for this exemption but only if the State of Florida Acquisition and Restoration Council has determined that the land fulfills the state's conservation policy and yields a significant public benefit.

In order to be eligible for this exemption, the land owner must apply by March 1 and must include a copy of the recorded document establishing a conservation easement. Recorded easements must include documentation of the values to be protected and a management plan.


If your property meets these requirements, applications can be completed by mailfax or in person