Brevard county homestead exemption application

Various property tax exemptions are available to qualified applicants. While some exemptions require yearly affirmation, most renew automatically each year as long as qualifying conditions do not change.

Please contact us if you moved, changed title, or other qualifying condition for your exemption has changed.

The Homestead Exemption provides qualified applicants with a reduction in their home's taxable value up to $25,000.

An application for the Homestead Exemption may be submitted any time throughout the year, but must be submitted by March 1 of the year in which the benefit will be applied.

Once approved, the Homestead Exemption is automatically renewed each year as long as ownership and residence conditions remain the same for the property.

Article VII, Section 6 of the Florida Constitution provides that all property owners who, as of January 1, have legal or equitable title to real estate and maintain it as their permanent residence, are entitled to a $25,000 Homestead Exemption, or a percentage thereof if the ownership interest is less than 100%. Only one Homestead Exemption is allowed to any individual or family unit.

To receive the Homestead Exemption, applicants must qualify on or before January 1 and submit an application with the Property Appraiser on or before March 1 of the year in which the benefit will be applied.

• Florida driver's license, or, if you do not drive, a Florida identification card
• Florida vehicle registration for all vehicles owned or leased by you, or registered to your business
• Brevard County voter registration card, if you are registered to vote
• Social Security card or other official document that includes the social security number. (Social Security documentation is required for the spouse of each applicant even if applicant’s spouse has no ownership interest in the homestead property)
• If you are not a U.S. citizen, a permanent resident alien card ('green card')
• If property is in trust, a copy of the trust agreement or a copy of a recorded memorandum of trust
• If the taxpayer owns property in any other Florida County, State or US Territory, a letter from the appropriate governmental agency verifying the taxpayer does NOT receive a residency based tax benefit on that property
• A copy of the applicant’s recorded deed or tax bill for property identification purposes
• If the homestead is a manufactured home, registration(s) or title(s) for the manufactured home

• Apply Online: Most applicants are able to apply for Homestead Exemption online. Please have all necessary information available for all owners before you begin the online application process.
• Apply Online: Most applicants are able to apply for Homestead Exemption online. Please have all necessary information available for all owners before you begin the online application process.
• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist them in filing their Homestead Exemption application.

The Additional Homestead Exemption provides qualified applicants with an additional reduction in their home's taxable value up to $25,000 each year.

The Additional Homestead Exemption is automatically applied to any property that receives the original $25,000 Homestead Exemption. To receive the full $25,000 benefit of the Additional Homestead Exemption, the property's assessed value must be at least $75,000. If the assessed value is less than $75,000, the Additional Homestead Exemption will be less than $25,000.

The Additional Homestead Exemption is automatically applied to properties that have already been approved for the original Homestead Exemption.

• Must be a widow or widower prior to January 1 of the year in which the exemption will be applied
• Cannot be remarried
• Must be a permanent resident of Florida
• Must provide a copy of the spouse's death certificate

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Widow/Widower Exemption application.

$5,000 Blind Person Exemption The Blind Persons Exemption provides qualified applicants with up to a $5,000 reduction in taxable value on one property they own.

An applicant for the $5,000 Blind Persons Exemption must be a permanent resident of Florida and provide an Optometrist's Certification of Disability, a certificate from the Division of Blind Services, the United States Department of Veterans Affairs, or the Social Security Administration, certifying the applicant to be blind.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Blind Persons Exemption application.

$5,000 Disability Exemption The $5,000 Disability Exemption provides qualified applicants with up to a $5,000 reduction in taxable value on one property they own.

An applicant for the $5,000 Disability Exemption must be a permanent resident of Florida and provide a Physician's Certificate from one Florida licensed doctor, or documentation from the Social Security Administration.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the $5,000 Disability Exemption application.

• Must be a quadriplegic, paraplegic, hemiplegic, or other total and permanent disability requiring the applicant to be confined to a wheel chair for mobility, or who is legally blind
• Must have a gross household income not exceeding an amount determined annually by the Department of Revenue based on the Consumer Price Index and provided to the Property Appraiser mid-January each year
• Must provide a Physician's Certificate from two, non-affiliated, licensed Florida doctors
• Must provide an annual affirmation of income to retain this benefit

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Total & Permanent Disability Exemption for Civilians application.

The Limited-Income Seniors Exemption provides an additional exemption for residents age 65-years and older who do not exceed state-mandated maximum income.

• Must be 65-years old or older on or by January 1 of the current roll year
• Must have an adjusted gross household income not exceeding an amount determined annually by the Department of Revenue based on the Consumer Price Index and provided to the Property Appraiser mid-January each year
• Must file an initial application with the Property Appraiser's office
• Must file an initial application with the Property Appraiser's office
• Must provide a copy of the prior year's Federal income tax returns - if filed, and include any wage and earning statements (W-2, 1099)

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Limited-Income Seniors Exemption application.

• Construction or reconstruction of the quarters must be properly permitted.
• Occupant of the quarters must be a parent or grandparent of the owner
• Occupant must be at least 62 years old and permanently reside on the property on or before January 1st of the year in which the reduction is requested.
• Occupant cannot receive any property tax benefits in any other county or state based on permanent residency.
• An initial application must be filed with the Property Appraiser's office, together with plans, permits, and certificate of occupancy.
• Must provide annual affirmation to retain this benefit.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Assessment Reduction for Living Quarters of Parents or Grandparents Exemption application.

Veteran & First Responder Exemptions Show All panels in this section | Hide All panels in this section

• Must be considered totally and permanently disabled due to a service-connected cause, or be the surviving spouse (who is not remarried) of a qualifying veteran, or the surviving spouse (who is not remarried) of a Florida resident veteran who died from service-connected causes while on active duty with the United States Armed Forces
• Must provide a certificate from the United States Government or a letter from Veterans Affairs
• May be requested to provide additional documents to prove the residency of a deceased veteran

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Service-Connected Total & Permanent Disability Exemption application.

First Responder Total & Permanent Disability Exemption The First Responder Total & Permanent Disability Exemption provides qualified first responders with 100% exemption from ad-valorem property taxes on their homestead property.

• Must be considered totally and permanently disabled due to an injury caused in the line of duty as a Florida first responder.
• Must provide physician certificates from two professionally unrelated physicians, each certifying that the applicant has a total and permanent disability and that such disability renders the applicant unable to engage in any substantial gainful occupation due to an impairment of the mind or body, which condition is reasonably certain to continue throughout the life of the applicant.
• Must provide an employer certificate from the organization that employed the applicant as a first responder or supervised the applicant as a volunteer first responder at the time the injury or injuries occurred.
• Must provide extant documentation supplemental to the employer certificate describing the incident or event that caused the injury, such as an accident or incident report.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Surviving Spouse of Military Veteran or First Responder Exemption application.

• Must be a Florida resident
• Must have a service-connected disability rated between 10% and 100%
• Must provide a certificate from the United States Government or a letter from Veterans Affairs

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the $5,000 Disabled Veterans Exemption application.

Homestead Tax Discount for Veterans 65 and Older with Combat-Related Disability The Homestead Tax Discount for Veterans 65 and Older with Combat-Related Disability Exemption provides an additional ad valorem property tax discount on the Homestead property of honorably discharged veterans age 65 or older with a partial or total permanent disability that is at least 10% combat related. This discount is in addition to any other exemption the applicant now receives and is added after all other exemptions are applied.

• Must be 65-years old or older on January 1 of the year in which the exemption is to be applied
• Must be honorably discharged from U.S. military service
• Must have a combat-related, service-connected disability of 10% or higher
• Must provide a certificate from the U.S. government or the U.S. Department of Veterans Affairs attesting to the percentage of disability
• Must provide documented proof that at least 10% of the disability is combat related
• Must complete and submit to the Property Appraiser application form DR-501DV

As of January 1, 2021, Florida law extends this exemption to the deceased veteran’s surviving spouse:

• Must own the Homestead property
• Must not remarry
• Must submit an updated exemption application
• Must provide the Property Appraiser with a copy of the deceased veteran's death certificate

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Homestead Tax Discount for Veterans 65 and Older with Combat-Related Disability Exemption application.

• Received the Military Total and Permanent Exemption in the prior year on property in Florida;
• Acquires legal or beneficial title to another property between January 1 and November 1 of the same year; and
• Applies for and receives the Military Total and Permanent Exemption on the newly acquired property the next tax year.

• Apply by Contact: Applicants can request a prorated refund of ad valorem property taxes by contacting our Exemptions department.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with their request for prorated ad valorem property tax refund.

Must have been deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of any of the following military operations (Florida Statue 196.173 (2)):

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Deployed Military Exemption application.

• The military veteran must have died from service-connected causes while on active duty.
• The first responder must have died in the line of duty.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Surviving Spouse of Military Veteran or First Responder Exemption application.

Non-Profit: All Non-Profit Exemption provides qualified organizations with up to 100% exemption from all ad-valorem property taxes.

The organization must file an original application for exemption with the Property Appraiser between January 2nd and March 1st.

The organizations must fit certain definitions and meet criteria of Chapter 196 of the Florida Statutes, such as:

• Must have legal title on January 1 (§196.011(1)., F.S)
• Must use the property for an exempt purpose on January 1 (§196.192, F.S.)
• The organization using property for religious, literary, scientific, or charitable purposes must be non-profit (§196.195(4), F.S.). Property Appraisers look at financial information provided and look at the reasonableness of salaries, charges for services rendered in relation to value of services, and other items to determine whether property is used for profit making purposes (§196.195(2), F.S.).

• A copy of the organization's federal tax return (if filed), and an annual income & expense statement or annual budget
• A copy of a valid 501(c)(3) Internal Revenue Service determination (churches without 501(c)(3) exempt)
• A copy of a valid Consumer Certificate of Exemption from the Florida Department of Revenue (a/k/a sales tax exemption certificate)
• A copy of the Articles of Incorporation or Articles of Organization, and by-laws

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the $5,000 Disability Exemption application.

Non-Profit: Churches The Non-Profit Exemption for churches provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Churches are the same as requirements for all non-profit organizations, with the addition of the following:

• A copy of determination letter for religious organizations that have obtained an IRS 501(c)(3) designation
• A copy of the Church Charter, if one exists
• Copies of Church bulletins if they assist in establishing how the property was used on January 1st of the year in which they are applying

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Non-Profit Exemption for churches application.

Non-Profit: Charter Schools The Non-Profit Exemption for Charter Schools provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Charter Schools are the same as requirements for all non-profit organizations, with the addition of the following:

• Must file application form DR-504CS if the charter school rents space
• Must file application form DR-504 if the charter school owns the property
• A signed copy of the Charter as approved by the Brevard County School Board

• Apply by Mail - Charter School Owns Property : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply by Mail - Charter School Rents Property : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Non-Profit Exemption for charter schools application.

Non-Profit: Homes for the Aged The Non-Profit Exemption for Homes for the Aged provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Homes for the Aged are the same as requirements for all non-profit organizations, with the addition of the following as governed by Florida Statute §196.1975

• Must file application form DR-504HA instead of filing the DR-504 application
• Must provide affidavits form DR-504S, which includes each tenant's income, age, and disability, if any, and affirms the tenant is a permanent resident of Florida, and considers the unit their permanent residence. Tenants cannot retain a homestead exemption on any other property
• Must provide a spreadsheet or letter that summarizes the contents of the tenant affidavits

• Apply by Mail - Application : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply by Mail - Affidavit : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Exemption application.

Non-Profit: Affordable Housing The Non-Profit Exemption for Affordable Housing provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Affordable Housing are the same as requirements for all non-profit organizations, with the addition of the following as governed by Florida Statute §196.1978

• Tenant Spreadsheet that includes the unit number, tenant name, original lease or move-in date, household income verification date, total number of household occupants, total annual gross income for entire household, monthly rent, monthly rent contributed by tenant, utility allowance, whether they receive section 8 subsidy, and number of bedrooms.
• If there is no actual use on January 1st because the building is in need of renovation or the land is vacant, then the organization must show that affirmative steps have been taken to prepare the property for use as affordable housing. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing.

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Non-Profit Exemption for Affordable Housing application.

The Exemption for Conservation Easements Dedicated in Perpetuity provides qualified applicants with a reduction in assessed value as governed by Florida Statute §196.26.

If the land is used exclusively for conservation purposes and 100% of any income generated is returned to the easement conservation management, a total exemption will be granted pursuant to Florida Statute §196.26(2)

• Must file an application DR-418Cwith the Property Appraiser's office on or before March 1st
• A conservation easement dedicated in perpetuity must be recorded in the Brevard County Official Records and copy must be provided to the Property Appraiser
• The parcel must be 40 acres or greater. If the parcel is less than 40 acres it must meet the other requirements of Florida Statute §196.26(4) and be approved by the Acquisition and Restoration Council (ARC) as created by Florida Statute §259.035. The approval from the ARC must be provided at the time of application (contact ARC)
• The Conservation Easement must include baseline documentation as to the species/natural values to be protected on the land
• A management plan should be submitted if one exists
• Existing buildings, structures, or other improvements situated on the parcel must be assessed according to Florida Statute Chapter 193 unless they are used for the maintenance of the easement

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Exemption for Conservation Easements Dedicated in Perpetuity application.

• Must file application DR-482C with the Property Appraiser's office on or before March 1st
• Must file re-application DR-482CR in each subsequent year
• Must notify the Property Appraiser promptly if the land becomes ineligible for assessment under this section

Failure to notify the Property Appraiser that the land was not eligible for the assessment for any year within the preceding 10 years will result in the owner being subject to taxes avoided plus 15% interest each year and a penalty of 50% of the taxes avoided

• A Conservation Easement that retains land or water areas in their natural condition and limits dumping, removal of trees, dredging, and construction on the property

• Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out and mail them in along with all required documentation.
• Apply in Person: Applicants can visit any one of our four offices where a specialist will assist with completing the Assessment of Lands Subject to a Conservation Easement Exemption application.

Homestead Fraud Homestead fraud is a crime that costs taxpayers millions of dollars every year across Florida. In Brevard County alone, the BCPAO has recovered over eighteen-million dollars of taxpayer money through paid liens since we began tracking our Homestead enforcement results in June of 1999. When taxpayers receive unqualified property tax exemptions, the tax burden shifts to all other taxpayers.

Florida Statutes 196.011(9)(a) and 196.161 require the Property Appraiser to record a tax lien against property receiving an unqualified exemption so that the unqualified tax savings can be recouped.

Penalties for persons benefiting from unqualified exemptions are harsh: Sections 193.155 (9) and 196.161 of the Florida Statutes specify that owners who do not qualify for a homestead exemption and other exemptions will have a lien placed against their property and, if applicable, the properties can be back assessed for up to 10 years. The owners will also be required to pay a considerable penalty of 50% of the unpaid taxes for each year and pay an interest rate of 15% per year.

Each investigation begins because there is an indication that a taxpayer has abandoned his or her homestead or is otherwise unqualified because they or their spouse receive a residency-based benefit in another county, state, or jurisdiction.

Millions of dollars have been returned to the tax roll as a result of unqualified exemptions being denied and millions of dollars have been reimbursed to the various taxing authorities as a result of payment of liens filed against property receiving unqualified exemptions.

It is important that we protect the Homestead Exemption for all Brevard residents. If you believe someone is unfairly benefiting from an unqualified Homestead Exemption, please report it: