The initial application must be filed by March 1 of the year you are seeking the specialized exemption. The exemption is based on ownership and use as of January 1. If a qualified organization moves to a new location or acquires additional property, a new application is required. The new property must also qualify for the exemption.

It is important to understand that these exemptions cannot be automatically applied to properties which may qualify.  Even if the organization has a 501C(3) status with the IRS, failure to file for the exemption will constitute a waiver of the exemption for the current tax year.

  • Religious – Must be used for religious purposes
  • Charitable – Must provide charitable services that if interrupted could result in public funds being allocated to cover the service
  • Educational – Must be used for educational purposes as provided under 196.012 (5)
  • Vacant land may qualify if it is owned by an exempt organization for religious purpose or affordable housing; taken “affirmative steps” per F.S. 196.196 (3) and (5); and extended no longer than 5-years.


How to File

You may apply by mail or in person at during the application filing period of January 2 through March 1. If applying by mail, send your application along with the required documentation to:

Jefferson County Property Appraiser’s Office
Attn: Exemptions Dept.
480 W Walnut Street
Monticello, Florida 32344

Click here for the DR-504 application

For more information, please contact our office at (850) 997-3356 to speak with an exemptions specialist.