To qualify for homestead exemption for the first time each person must have legal title to the property, as recorded in the official records of Monroe County, and who resides thereon and in good faith make the same his permanent residence, or the permanent residence of another or other legally or naturally dependent upon such person.  Each person must reside on the property, have legal title and provide proof of residency as of January 1st of the year that they are applying.

What to Bring to File

In order to file for a homestead exemption each person making the application is requested to bring the following documents to prove ownership and Florida residency dated prior to January 1st of the year for which you plan to file:

…Deed as recorded in the Official Records of Monroe County.

…Voter Registration Card or Declaration of Domicile. If in possession of a U.S. Permanent Resident Alien Card, you must also have a Declaration of Domicile.

…Florida driver’s license.

…Florida vehicle registration.

…Social Security number.

…Mobile home owners must bring the title(s) or registration(s) for the mobile home.

When filing for a homestead exemption, we will request some additional information. The following are a few questions that you will be asked:

…Address on last income tax return.

…Current employer(s) of owners.

…Date of each owner’s permanent Florida residence.

…Date of occupancy

…Exemptions filed last year (yes/no).

…Letter from county/state office indicating exemptions have been cancelled on previous residence.

…Present address of co-owner not residing on property.

Rental of Homestead Property

I. Rental of a dwelling which has been granted a homestead exemption for ad valorem tax purposes on or before January 1st of any year will result in loss of the exemption and the taxable value shall revert to just value, provided:

A. If the rental occurs after January 1st of any year, is for less than six (6) months and occupancy is reestablished prior to January 1st of the following year, the exemption is not lost; and

B. If the rental occurs after January 1st for two successive years, the exemption will be removed during the second year and the taxable value of the property will revert to the just value even if the occupancy has been reestablished on January 1st of the second year.

(Section 196.061. Fla. Stat., the rental of an entire dwelling previously claimed to be a homestead for tax purposes shall constitute the abandonment of said dwelling as a homestead, and said abandonment shall continue until such dwelling is physically occupied by the owner thereof. However, such abandonment of such homestead after January 1st of any year shall not affect the homestead exemption for tax purposes for that particular year so long as this provision is not used for two (2) consecutive years. The provisions of this section shall not apply to a member of the Armed Forces of the United States whose service in such forces is the result of a mandatory obligation imposed by the federal Selective Service Act or who volunteers for service as a member of the Armed Forces of the United States.)

II. Rental of a dwelling which has been granted a homestead exemption at any time during a year for a period longer than six (6) months will result in loss of the exemption and the taxable value will revert to the just value.

(Section 196.012(13), Fla. Stat., "Real estate used and owned as a homestead" means real property to the extent provided in section 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than six (6) months is presumed to be used for commercial purposes.)

III. If the homestead exemption is lost it may be reestablished, if the owner resides on the property and otherwise qualifies, on January 1st the following year by filing a new application with this office.

IV. In the event any of the above events occurs which could result in loss of the exemption and the facts are discovered by this office years subsequent to the occurrence you may be subject to additional penalties and interest and a lien filed in the public records.

(Section 196.161(1)(b), Fla. Stat., in addition, upon determination by the property appraiser that for any year or years within the prior 10 years a person who was not entitled to a homestead exemption was granted a homestead from ad valorem taxes, it shall be the duty of the property appraiser making such determination to serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and such property shall be identified in the notice of tax lien. Such property which is situated in this state shall be subject to the taxes exempted thereby, plus a penalty of 50 percent interest per annum. However, if a homestead exemption is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person improperly receiving the exemption shall not be assessed penalty and interest. Before any such lien may be filed, the owner so notified must be given 30 days to pay the taxes, penalties, and interest.)

Where do I file for Homestead Exemption?

All persons seeking homestead exemption must come into our office and complete an original application (Form DR-501). 

Applications may be filed at any of the Monroe County Property Appraisers offices which are located at:

Real Estate Dept. 500 Whitehead St. 1st Floor-Rear Key West, FL 33040 (305) 292-3420 Fax (305) 292-3431

Marathon Government Center MM 48 2798 Overseas Hwy. Suite 310 Marathon, FL 33050 (305) 289-2550 Fax (305) 289-2555

Jerry Ellis Building - MM 88.7 Plantation Government Center 88700 Overseas Hwy. Tavernier, FL 33070 (305) 852-7130 Fax (305) 852-7131

If you have any questions, please contact the office nearest you.

When can I file for Homestead Exemption?

The normal filing time for homestead exemption begins on January 1 and lasts through March 1.  All exemption applications for that year must be filed by March 1.

Failure to apply on or before March 1, according to law, is a waiver of the exemption privilege for that year.

Can I pre-file my Homestead Exemption, and if so, when?

If you have purchased, constructed or moved to a new or existing residence, you may file a Homestead Exemption application for the next calendar year.  These applications may be filed after March 1.  You must bring the documents to prove ownership & Florida residency as requested in the "what to bring" section above.   PLEASE NOTE: These applicants will receive an Automatic Renewal Receipt Card the following January. If there is any change in the use of the property or the applicants status as a resident, the card must be filled out and returned.  Otherwise the renewal will be automatic.

You may Pre-File for Homestead for the next calendar year from March 2^nd through December 31^st.

Can I file for Homestead Exemption if I own a Mobile Home?

Mobile home owners may qualify if you own the land under your mobile home and your mobile home is titled in identical names as the land ownership.  You may declare it to be a permanent structure and make a one-time purchase of an RP tag for this unit. Therefore, the unit will be included on the real estate tax roll and no further license tag fee is required.

Do I have to File a Homestead Exemption every year?

If there is NO change of residency or ownership on that property currently receiving exemptions, this office will automatically renew the same exemptions for the upcoming year.

Can I transfer my Exemption from one property to another?

Homestead Exemption does not transfer from property to property, or from county to county.  If you had the exemption in the previous year and moved to another property, you must file an application for the new (current) residence. You must also notify the Property Appraiser to cancel the exemptions on your former home.  If you bought property during the previous year, the tax bill for that year may show the previous owners exemption.

Is there any appeal if I miss the deadline for filing?

Yes. You must file an appeal with the Value Adjustment Board and a late application for homestead exemption at the property appraiser's office in person*. The deadline for filing is set by law -- on or before the 25th day following the mailing of the notice of proposed property taxes (T.R.I.M. notice).  This date usually falls in early September. You may call our office to confirm the deadline date.

Approval or denial of the late application is determined by the Value Adjustment Board. This panel will hear your reasons for not filing in a timely manner and make a determination whether or not your application can be approved for that tax year.

*There is a filing fee associated with the appeal.

What if the property is in a trust?

For the purpose of homestead exemption, if the property is to be held in a Trust, the possessory right in the real property is set forth in 196.041 (2) Florida Statute will be required to be in a written instrument granting a beneficial interest for life which must be furnished to this office.  The items below must reflect the legal description of the property on which you reside.  This can be accomplished by:

Do I have to be a citizen to Qualify?

Citizenship is not required to file for homestead exemption.  An applicant who is not a U.S. citizen must present a resident alien card (green card) when they apply.