Jefferson County Property Appraiser - Angela Gray CFA - Monticello, Florida  32344 | 850-997-3356
Jefferson County Property Appraiser - Angela Gray CFA - Monticello, Florida  32344 | 850-997-3356
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Property Tax Exemptions


Index of Exemptions
  • Homestead Exemption
  • Homestead Exemption Portability
  • Disabled Veterans Homestead Property Tax Discount
  • $500 Widow’s Exemption
  • $500 Widower’s Exemption
  • $500 Disability Exemption
  • $5000 Disabled Veteran
  • $500 Exemption for blind persons
  • Total and Permanent Disabled First Responder Exemption
  • Service-connected total and permanent disability exemption
  • Exemption for totally and permanently disabled persons
  • Local Option Homestead for Persons 65 and Older
  • Deployed Military Exemption
  • Religious, Literary, Scientific or Charitable Exemption
  • Charter School Facilities Exemption
  • Hospitals, Nursing Homes and Homes for Special Services
  • Granny Flat Exemption
  • Economic Development Ad Valorem Property Tax Exemption


    State statutes define property tax exemptions that are available in the State of Florida. Application for these exemptions must be made between January 1st and March 1st of the year for which you apply. The initial application must be made in person at the Property Appraiser's office. 

    Exemption

    Filing Period

    On-Time Filing                                  for Current Tax Year

    January 1st – March 1st

    Late Filing*                              for Current Tax Year

    March 2nd to the 25th day following the mailing of the Notice of Proposed Property Taxes (TRIM)                    contact office for details

    Early Filing                                      for the Next Tax Year

    March 2nd to December 31st


    *There are provisions within the statues to allow for a late filing of applications for extenuating circumstances, on or before the 25th day following the mailing of the Notice of Proposed Property Taxes (TRIM).  This date typically falls in September. 

    After the original application approval, these exemptions are automatically renewed. Any change in status should be reported to the Property Appraiser by the owner.

    BEWARE: If an owner allows an automatic renewal to occur and does not legally qualify for the exemption, there are severe penalties and a tax lien can be imposed on the property any year or years within the prior 10 years a person illegally received the homestead exemption benefit. Penalties include taxes exempted, plus a penalty of 50% of the unpaid taxes for each year and 15% interest per annum.


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    Homestead Exemption Section 196.031, F.S.

    Every person who has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it his or her permanent home is eligible to receive a homestead exemption of up to $50,000. The first $25,000 applies to all property taxes. The additional $25,000 applies to any assessed value over $50,000 and only to non-school taxes. First time applicants are required to furnish their social security number, and should have available evidence of ownership i.e., deed, contract, etc. If title is held by the husband alone, a wife may file for him, with his consent, and vice versa. 

    If filing for the first time, be prepared to provide the following information declaring that you were living in the dwelling which is being claimed for homestead exemption on January 1:

    A. Property Description (Deed or Tax Bill).
    B. If a Mobile Home, provide a copy of the registration(s) or title(s).
    C. If in a Recreational Vehicle Park, provide a copy of the registration or title.
    D. Florida Driver's License(s). If married, provide the husband's and wife's.
    E. Florida Vehicle Tag Registration(s).
    F. Jefferson County Voter's Registration Card(s), or, a Declaration(s) of Domicile filed with the Jefferson County Clerk's office, with the current physical address.
    G. If not an American citizen, we must see the Resident Alien card(s).
    H. Social Security Card(s) or number(s).

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    Homestead Exemption Portability Section 196.031, F.S.

    Each applicant will have to fill out Form DR-501T, “Transfer of Homestead Assessment Difference,” in the office of the property appraiser of the county in which their new home is located. Required information on this form includes the date that the previous homestead was sold or no longer used as a homestead, the address and parcel identification number of the previous homestead, a list of all other owners of the previous homestead, an affirmative statement that none of the previous owners remained in the homestead and continued to receive a homestead exemption, and a sworn statement that he or she received the homestead exemption on the previous parcel. Form DR-501, “Original Application for Ad Valorem Tax Exemption” should also be completed to apply for the homestead exemption on the new homestead.

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    Disabled Veterans Homestead Property Tax Discount Section 193.461, F.S.

    Any veteran age 65 and older may qualify for a homestead property tax discount if the veteran has an honorable discharge from military service, 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.

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    $500 Widow’s Exemption Section 196.202, F.S.

    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 file a death certificate with the Jefferson County Clerk of Court when filing for the first time.

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    $500 Widower’s Exemption Section 196.202, F.S.

    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 file a death certificate with the Jefferson County Clerk of Court when filing for the first time.

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    $500 Disability Exemption Section 196.202, F.S.  

    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.

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    $5000 Disabled Veteran Section 196.24, F.S.  

    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.

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    $500  Exemption for blind persons Section 196.202, F.S. 

    Every Florida resident who is blind qualifies for this exemption. If claiming 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.

    Florida Statute 196.011(11) mandates that Social Security numbers of the applicant and the applicant's spouse, if any, be provided on new exemption applications for them to be deemed complete. For exemptions already granted, Social Security numbers must be furnished by January 1, 2000 for the exemptions to remain in effect for year 2000 and beyond. This information is safeguarded as CONFIDENTIAL.

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    Total and Permanent Disabled First Responder Exemption  Section 196.102, F.S. Applies only to Homestead Property

    Any real estate that is owned and used as a homestead by a person who has 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 in this state or during an operation in another state or country authorized by this state or a political subdivision of this state is exempt from taxation if the first responder is a permanent resident of this state on January 1 of the year for which the exemption is being claimed.

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    Service-connected total and permanent disability exemption  Section 196.081, 196.24 F.S. Applies only to Homestead Property

    Any honorably discharged veteran with a service connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the United States Armed forces are entitled to an exemption on real estate used and owned as a homestead less any portion thereof used for commercial purposes.

    Persons entitled to this exemption must have been a permanent resident of this state as of January 1st of the year of assessment.  Under certain circumstances the benefit of this exemption can carry over to the veteran’s spouse in the event of the veteran’s death.  The unremarried surviving spouse of such a disabled ex-service member who, on the date of the disabled ex-service member's death, had been married to the disabled ex-service member for at least 5 years is also entitled to the exemption.

    If filing for the first time, please bring a certificate from the United States Government or United States Department of Veterans Affairs as your proof of a service-connected disability or death of your spouse while on active duty.

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    Exemption for totally and permanently disabled persons  Section 196.101, F.S.  Applies only to Homestead Property

    1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes by any quadriplegic shall be exempt from taxation.

    2. Any real estate used and owned as a homestead, less any portion thereof used for commercial purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(11), F.S., who must use a wheelchair for mobility or who is legally blind, shall be exempt from taxation. Persons entitled to the exemption under number two (2) above, must be a permanent resident of the State of Florida as of January 1st of the year of assessment. Also, the prior year gross income of all persons residing in or upon the homestead shall not exceed the amount of income, set forth in section 196.101(4), F.S., adjusted annually by the percentage change of the average cost of living index issued by the United States Department of Labor. Gross income shall include United States Department of Veterans Affairs benefits and any social security benefits paid to the person.  A statement of gross income must accompany the application.  If filing for the first time, please bring a certificate from two (2) licensed doctors of this state (for the legally blind, one of the two certificates may be from a licensed optometrist of this state) or a certificate (per s. 196.091, F.S.) from the United States Department of Veterans Affairs.

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    Local Option Homestead for Persons 65 and Older   Low-Income Senior Citizen Exemption Section 196.075 (4)(d), F.S.

    Some city or county governments have enacted a local ordinance allowing an added homestead exemption up to $50,000. See the list of counties and municipalities that offer this additional homestead exemption. In 2011 the Jefferson Board of County Commissioners enacted an ordinance allowing up to a $15,000 exemption for qualified homesteaders beginning in 2012. The City of Monticello also enacted an ordinance allowing up to a $15,000 exemption for their homesteaders as well, which also begins in 2012 and was increased to $32,000 in 2014.

    To qualify you must:

      • Be 65 or older,
      • Submit a statement of income (Form DR-501SC) and meet the income limit, and
      • Have legal or equitable title to a home you make your permanent residence.

    The household income limit is adjusted each year on January 1, according to changes in the consumer price index (CPI). It compares the prior year cost-of-living with the year before. See the current income limit for this exemption and more information on the CPI.

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    Deployed Military Exemption   Deployed Military Exemption Section 196.173, F.S.

    A member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard may receive an exemption on this year’s tax bill if he or she:

      • received a homestead exemption last year,
      • was deployed during the last calendar year outside the continental United States, Alaska, and Hawaii in support of a designated operation (each year the Florida legislature designates operations for this exemption), and
      • submits an application, Form DR-501M, to the property appraiser. | (complete list of Florida PA's)

    The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the service member was deployed on a designated operation

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    Religious, Literary, Scientific or Charitable Exemption Sections 196.195, 196.196, 196.197, 196.2001, 196.2002 F.S.

    Applicants requesting exemption shall supply such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property, where appropriate, for the immediately preceding fiscal year as are requested by the property appraiser or the value adjustment board. Specific criteria has been established for determining whether an applicant for a religious, literary, scientific, or charitable exemption under this chapter is a nonprofit or profit making venture or whether the property is used for a profit making purpose. For a complete description of these criteria and the associated determining factors, please see the referenced Florida Statutes. No application for exemption may be granted for religious, literary, scientific, or charitable use of property until the applicant has been found by the property appraiser or, upon appeal, by the value adjustment board to be nonprofit as defined in this section.

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    Charter School Facilities Exemption Sections 196.1983 F.S.


    Charter school exemption from ad valorem taxes. The owner of the property shall disclose to a charter school the full amount of the benefit derived from the exemption and the method for ensuring that the charter school receives such benefit. The charter school shall receive the full benefit derived from the exemption through either an annual or monthly credit to the charter school's lease payments.

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    Hospitals, Nursing Homes and Homes for Special Services  Sections 196.197 F.S.


    Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services. (1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s. (2) In determining the extent of exemption to be granted to institutions licensed as hospitals, …

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    Granny Flat Exemption   Section 193.703, F.S.


    Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction up to 20% of the homestead value. To be eligible, the property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed. The construction or reconstruction must be properly permitted and comply with all local land development regulations. Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraisers Office. Construction or reconstruction must be substantially complete after January 7, 2003 and before January 1st of the year in which the reduction is requested. Application must be filed with the Property Appraisers Office annually on or before March 1st of each year. The occupants of the quarters must be a parent or grandparent. The occupants must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupants must permanently reside on the property on or before January 1st of the year in which application is made. The occupants cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State.

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    Economic Development Ad Valorem Property Tax Exemption  Section 196.1995, F.S.


    Ad Valorem property tax exemptions can be granted to new and expanding businesses only after the voters of a city and/or county vote in a referendum to allow that city or county to grant exemptions . Section 196.1995, Florida Statutes, requires that a referendum be held if: (1) The Board of County Commissioners or governing authority of a municipality (city or county commission) votes to hold such a referendum, or (2) if the county or city commission receives a petition signed by ten percent of the registered voters of the county or city. This referendum question can then be placed before the voters of a city or county at any regular election or special election called for voting on the tax incentive referendum or for any other purpose.

  • If the voters authorize exemptions, a company must first meet the definitions of a new or expanding business as stated in s. 196.012 (15) and (16), F.S.
  • The expansion must be on the same or a co-located site of the business current operations.
  • If a business meets one of the above definitions as a new or expanding business, it must then file this application with the county or city commission or both.
  • After the city or county commission receives this application, it must submit the application to the county property appraiser for review. After the property appraiser makes the report as to the fiscal impact of granting the exemption, the county or city commission shall then adopt an ordinance in the usual manner- granting the exemption, if it chooses to do so.
  • A business cannot receive exemption from school taxes or water management district taxes. Also a business must pay taxes that were voted by the voters of a city or county to pay for bond issues and other special tax levies authorized by the voters of a city or county.
  • The exemption can only be for the improvements to the real property and for tangible personal property. The land on which the new or expanding business is to be located will still be taxed and taxes must be paid on it.
  • The action taken by a city or county commission can only exempt the taxes paid to that governmental body. A city can only exempt its taxes; a county can only exempt its taxes. All other taxes must be paid.


  • Go to our Download Forms page to download the appropriate application form.
  • For filing deadlines, see our Important Dates page.



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    DISCLAIMER
    This information was derived from data which was compiled by the Jefferson County Property Appraiser Office solely for the governmental purpose of property assessment. This information should not be relied upon by anyone as a determination of the ownership of property or market value. No warranties, expressed or implied, are provided for the accuracy of the data herein, it's use, or it's interpretation. Although it is periodically updated, this information may not reflect the data currently on file in the Property Appraiser's office. The assessed values are NOT certified values and therefore are subject to change before being finalized for ad valorem assessment purposes.