The requirements for entitlement to a homestead exemption are:
1. As of January 1, the applicant had legal or beneficial (equitable) title to the real property; and,
2. As of January 1, the applicant made that property his/her permanent residence
3. If not a U.S. citizen must provide a copy of a permanent resident card
The criteria listed above are the only issues to be resolved in determining homestead status. However, there is an infinite amount of evidence which the Property Appraiser may review. When considering permanent residency, our office may consider any of the following:
1. Driver license
2. Voter registration
3. Identification card
4. Sworn affidavit
5. Income tax return or other official document sent to homestead address
6. Florida vehicle tags
7. Other relevant evidence
The deadline for homestead application is March 1, to have it apply for that year. As stated above, you must own and live in the house as of January 1, to qualify. You may prequalify for homestead year-round for the following year. Once homestead is granted, it is automatically renewed.
Social Security numbers must be furnished on new homestead applications for them to be deemed complete. This information is safeguarded as CONFIDENTIAL.
The requirements for a homestead exemption are:
• 1. As of January 1, the applicant must have legal or beneficial (equitable) title to real property recorded in Hillsborough County.
• 2. The applicant must be claiming the residence his/her primary residence as of January 1 of the tax year.
• 3. The applicant must be a legal resident of Florida and US citizen or be a holder of a Permanent Resident Card issued by INS.
At the time of application the applicant should have:
• 1. Proof of Florida residency (i.e. Driver license) A "Valid in Florida" designation on your Florida driver license is not acceptable. A Florida Identification Card with an out of state driver license is not acceptable.
• 2. Proof of Citizenship (i.e. voter registration or permanent resident card)
• 3. Address of property, tax bill or deed/title.
• 4. Social Security numbers for your spouse and any owner who resides on the property. (FL Stat 196.011(11)
• 5. If you have a mobile home, your will need your title or registration to the mobile home and the deed to the real estate.
• 6. If the real estate is in a trust, you will need to provide us evidence of from the Trust which provides that you have the necessary ownership interest to qualify for homestead exemption. (see sample verbiage or Fl Stat. 196.014(2))
The deadline to apply for homestead exemption is March 1. Applications may be filed after March 1 through a late filed application appeal process. Applications can be submitted for the coming year after March 2.
You can avail yourself to the instructions, sample application and printed application to complete and mail to us.
Other Important Facts:
Florida Statute 196.011(9) (a) requires the owner to notify the Property Appraiser whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.
Florida Statute 196.031(6) does not permit a property owner or legally or naturally dependent of the owner to avail themselves of a tax exemption in Florida and any other state.
Florida Administrative Code 12D-7.007
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence or home and therefore cannot claim homestead exemption.
(7) A married woman and her husband may establish separate permanent residences without showing "impelling reasons" or "just ground" for doing so. If it is determined by the property appraiser that separate residences and separate "family units" have been established by the husband and wife, and they are otherwise qualified, each may be granted homestead exemption from ad Valorem taxation under Article VII, Section 6 1968 State Constitution.