There are several exemptions available for veterans and active duty military based on meeting certain qualifications. Application must be made by March 1.
Any ex-service member who is a bona fide resident of Florida, who was discharged under honorable conditions, and who is disabled at least 10% by war or by service-connected misfortune is entitled to an up to $5,000 exemption. (Florida Statute 196.24)
If filing for the first time, please present a letter from the Veteran’s Administration (VA) certifying a Service Connected Total and Permanent disability.
The un-remarried surviving spouse of such disabled ex-service member is also entitled to the exemption.
Combat-Related Disabled Veterans Homestead Property Tax Discount
Any veteran age 65 and older may qualify for a homestead property tax discount if the veteran has an honorable discharge from military service, and 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. (Florida Statute 196.082)
If filing for the first time, please submit the DR 501DV Application for Veterans Age 65 & Older with a Combat-Related Disability, and provide the following:
- proof of age 65 (or older) as of January 1 of the current year
- Copy of honorable discharge papers (DD Form 214)
- Copy of rating decision letter from the Department of Veterans Affairs or its predecessor or the United States Government.
- Evidence from the US Department of Veterans Affairs or military branch identifying the portion of the disability that is combat-related, if not included in the rating decision letter.
In 2012, the voters approved a Constitutional Amendment that expands the availability of the property discount on homesteads of veterans, age 65 and over, who became disabled as the result of a combat injury to include who were not Florida residents when they entered the military.
The un-remarried surviving spouse of veterans who were disabled with a service-connected disability of 10% or more qualify for this exemption.
Service-connected Total and Permanent disability exemption
Any honorably discharged veteran with a service-connected total and permanent disability and who is a permanent resident as of January 1 of the tax year for which the exemption is being claimed. is entitled to an exemption on real estate used and owned as a homestead. If approved, your property will be 100% exempt from taxation, less any portion used for commercial purposes. (Florida Statute 196.081)
If filing for the first time, please present a letter from the Veteran’s Administration (VA) or the U.S. Government certifying a Service Connected Total and Permanent disability.
A surviving spouse that held title to the homestead property, with the veteran as an estate by the entirety, shall continue to benefit from the exemption provided the spouse continues to reside on the property or until he or she remarries, sells or otherwise disposes of the property.
Surviving Spouse of Veteran who died from service connected causes while on Active Duty
Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year in which the veteran died.
A surviving spouse that holds legal or beneficial title to the homestead property shall continue to benefit from the exemption, provided the spouse continues to reside on the property or until he or she remarries. If the surviving spouse sells the property, an exemption not to exceed the amount granted from the most recent ad valorem tax roll may be transferred to the new residence as long as it is his or her permanent residence and he or she does not remarry.
Please provide a letter from the Department of Veteran Affairs or the U.S. Government that attests to the veteran’s death while on active duty.
Deployed Military Exemption
Certain members of the United States Military who own homesteaded property in Monroe County are eligible to receive an additional exemption on their property taxes, provided they meet the requirements of Florida Statute 196.173. In order to qualify for this exemption, you must:
- (1) Be a service member of any branch of the US military or military reserves, Coast Guard or its reserves, or the Florida National Guard, and
- (2) deployed during the preceding calendar year on active duty outside the Continental United States, Alaska or Hawaii in support of:
- Operation Joint Task Force Bravo, which began in 1995
- Operation Joint Guardian, which began on June 12, 1999
- Operation Noble Eagle, which began on September 15, 2001
- Operations in the Balkans, which began in 2004
- Operation Nomad Shadow, which began in 2007
- Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007
- Operation Copper Dune, which began in 2009
- Operation Georgia Deployment Program, which began in August 2009
- Operation Spartan Shield, which began in June 2011
- Operation Observant Compass, which began in October 2011
- Operation Inherent Resolve, which began on August 8, 2014
- Operation Atlantic Resolve, which began in April 2014
- Operation Freedom’s Sentinel, which began on January 1, 2015
- Operation Resolute Support, which began in January 2015
- Operation Juniper Shield, which began in February 2007
- Operation Pacific Eagle, which began in September 2017
- Operation Martillo, which began in January 2012
If you meet the above criteria, you may qualify for an additional tax exemption on your Florida homesteaded property. You must complete and submit the Deployed Military Exemption Application DR-501M. Please attach proof of the qualifying deployment with your application. In certain cases, the application may be filed by a spouse or by a designated agent or representative.
The additional exemption will be calculated based on the taxable value of the homestead on January 1, multiplied by the number of days the service member was on a qualifying deployment in the preceding year, and then divided by the number of days in the year.