Homestead Exemption

Homestead Exemption for St. Johns county:

Per F.S. 196.031(1)(a), A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption up to the assessed valuation of $25,000 on the residence and contiguous real property.

Beginning in 2008, Amendment 1 authorized an additional $25,000 homestead exemption for assessed values exceeding $50,000 [F.S.196.031 (1) (b )].  Unlike the longstanding homestead exemption which applies to all millage rates, the additional $25,000 exemption does NOT apply to school millages.  

There is no additional application required; if a person files for and is granted homestead exemption, that application includes each $25,000 segment ($50,000 total).    
Exactly how does it work?

EXAMPLE:

Assessed value = $150,000 
Existing homestead exemption = $25,000 
Next $25,000 of value (from $25,000 to $50,000) is taxable.  
Additional homestead exemption = $25,000 applied to value between $50,000 and $75,000

Taxable value for school millages = $125,000  
Taxable value for all other millages = $100,000

ST. JOHNS COUNTY - REQUIREMENTS FOR FILING HOMESTEAD EXEMPTION

1. Are you a United States citizen? If not, a Resident Alien card or letter from INS stating approval and pending issuance is required (per Florida Courts: Alcime v. Bystrom; Juarrero v. G. McNayr; and Lisboa v. Dade County Property Appraiser, Dade County Tax Collector and Florida Department of Revenue) unless you are the parent of a minor child born in the United States who is a U.S. Citizen (Garcia v. Andonie ).

2. Are you receiving exemption or other residency benefits for any other residence? Per the Florida Constitution (VIII) (6) (b), each individual or family unit is entitled to ONE homestead exemption. If you or your spouse claim(s) residency at another location in Florida or in another state or benefit(s) from a tax credit or exemption on property you own at another location in Florida or in another state, you are not eligible to file for homestead exemption in St. Johns County unless or until the other exemption/benefit is relinquished. 

3.Did you make the property your permanent residence on January 1st? Per F.S. 196.031, eligible filers must have claimed the home as their permanent residence on the 1st of the filing year. 

4. Do you have proofs of residency for the homestead address? The Property Appraiser is required to verify permanent residency of each applicant. F.S.196.015 sets forth a list of criteria that may be requested by the Property Appraiser.  When requested, the information must be provided by EACH applicant. If you are married and your spouse resides on the property, you BOTH must complete an application even if your spouse is not listed on the deed. If you are legally married but totally separated from your spouse, you MUST provide proof of separate family unit status when you file for homestead exemption (AG0 75-146 and AGO 2005-0060).  The following information will be requested of ALL filers:

1.  Recorded deed or tax bill for subject property.

2.  Florida driver’s license reflecting correct homestead address. (Please visit the Tax Collector's web site for NEW driver's license requirements.) If you do not drive, a Florida I.D. card at that address is required. (If you hold a driver’s license, it must be issued in Florida.)

3.  Florida voter’s registration card with homestead address on it OR a Declaration of Domicile* (available at the Clerk of Courts Office-SJC Courthouse).

4.  Social security number(s) for all owner(s) filing for homestead exemption on this property. If you are married, Florida Statute 196.011 (1)(b) requires that you provide both social security numbers EVEN IF YOUR SPOUSE DOES NOT LIVE ON THE HOMESTEAD PROPERTY.

5.  Florida vehicle registration (tag number) OR a Declaration of Domicile if you do not own a vehicle. (If you own a vehicle, it must be registered in Florida to meet the homestead criteria.)

6.  Statement of previous permanent residency by the applicant(s) in a state other than Florida or in another country and the date non-Florida residency was terminated.

7.  Place of employment.

8.  The address as listed on federal income tax returns filed by each applicant.

Should the Property Appraiser feel there has not been sufficient support for residency to be determined from the above, the following items may also be requested:

1. Evidence of the location where the applicant's dependent children are registered for school.

2. The location where the applicant's bank statements and checking accounts are registered.

3. Proof of payment for utilities at the property for which permanent residency is being claimed.

The following are ALSO required when applicable:

1. If you are not a U.S. Citizen, in addition to your Resident Alien card, you MUST file a Declaration of Domicile. 
2. If your homestead property is a mobile home, you MUST provide the mobile home registration(s). 
3. If your homestead property is owned by a trust, you MUST provide this office a complete copy of your trust so that we can confirm beneficial title as set forth in F.S.196.031 and F.S.196.041.

AND/OR

1. Have you changed the way you hold title to your homestead property? Reapplication is required after any transfer of ownership. Please be aware that ANY CHANGE to the title of homestead exempt property may result in the loss of your existing homestead exemption and/or the associated Amendment 10 (Save Our Homes) cap per F.S.193.155.

2. Are you eligible for any other exemptions? Please contact the Property Appraiser if you think you may be eligible for additional exemptions (i.e. Civilian or Service-connected Disability, Widow(er)'s, Over 65 Exemption, Granny Flats, etc.).  All claims for exemption must be filed by March 1st.

PORTABILITY - In 2008, a majority of Florida’s voters passed Amendment 1.  One of the provisions of the legislation is to provide for the transfer of accumulated Save-Our-Homes benefits. F.S.193.155(8) . Eligible homestead property owners can now transfer their Save-Our-Homes benefit (“cap”) to a new homestead within one year and not more than two years after relinquishing their previous homestead. If the new homestead has a higher just value than the previous one, the accumulated benefit can be transferred; if the new homestead has a lower just value, the amount of benefit transferred will be reduced. The transferred benefit may not exceed $500,000. This provision applies to all taxes.

FOR MORE INFORMATION ON HOMESTEAD EXEMPTION FOR ST. JOHNS COUNTY, VISIT: http://www.sjcpa.us/home.html

  

Homestead Exemption for Duval county:

 There are a number of exemptions outlined in state law (Florida Statute 196) that can lower your property's value and ultimately save you money in property taxes. This includes the homestead exemption which allows for a deduction of up to $50,000 off the assessed value of a property owner's primary residence. (a portion of exemption is not applicable to school taxes - see below) 

All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, and certain mobile home lots. The exemption removes $25,000 off the assessed value of an owner-occupied residence and could provide up to another $25,000 additional exemption off assessed value over $50,000. (This additional exemption does not apply to school millage.) Not only does the homestead exemption lower the value on which you pay taxes, it also triggers the 'Save Our Homes' benefit which limits future annual increases in assessed value to 3% or less. The sale of the property, changes in ownership or changes to the property can cause the exemption and benefit to be removed or altered. (When a home is sold, the assessed value increases to market value for the next tax roll.) 

You are entitled to a Homestead Exemption if, as of January 1, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. To be eligible for a homestead exemption, you must own and occupy your home as your permanent residence on January 1. The deadline to timely file for a homestead exemption is March 1 . Late filing is permitted through early September with a late-filed form documenting extenuating circumstances. (The deadline for late filing is set by Florida law and falls on the 25th day following the mailing of the Notices of Proposed Property Taxes which occurs in mid-August.)  The deadline to file late for 2014 was September 15, 2014. 

DUVAL COUNTY - REQUIREMENTS FOR FILING HOMESTEAD EXEMPTION: 

All applications submitted, must include copies of the following required documentation (Proofs of Residency) for all owners who apply: 

Your recorded deed or tax bill. 
All owners residing on the property and making application for the exemption must provide one of the following as proof of Florida residency:

If you drive, provide your Florida Driver's License - the number and issue date of your driver's license. (Attach a copy.)

If you do not drive, provide any of the following and attach a copy where applicable,

  • Florida Identification Card - the number and issue date of your ID card.
  • Florida Vehicle Registration vehicle tag number or VIN # from the title.
  • Florida Voter Registration Card - the number from your voter registration card and the date it was issued. Please note the county if not Duval County.
  • Recorded Duval County Declaration of Domicile - (write in the record book and page number when the affidavit is recorded in the county records.)
  • Affidavit of residency obtained through the Clerk of Courts, Circuit Civil Office at the Duval County Courthouse, 501 West Adams Street, Jacksonville, FL 32202, (904) 255-1905. 

In addition to the proof of Florida residency, Social Security numbers are required for all owners and their spouses making application, even if the spouse does not own and/or reside on the property, per Florida Statute.

If you are not a United States citizen, attach a copy of your Permanent Residence (green) Card (front and back). 


Receipt of Application 
You will receive a receipt by mail as proof that your exemption application was received and processed within 45 days of filing. 
 
You may contact (904) 630-2020 to confirm the status of your application or e-mail PACustServ@coj.net 


SPECIAL NOTES: 
If title to the property on which you are applying is held in a trust, a copy of the entire trust agreement must be submitted, with the application. If you are filing on a mobile home, proof of ownership is required for both the mobile home and the property. A 'Real Property' application must also be submitted. 

If you still have questions regarding the Homestead Application Required Documentation, please call the Exemption Department at 904-630-2020 or e-mail your question to pacustserv@coj.net .

  *** File Now Online for a 2015 Homestead Exemption ***     
  

Manual Homestead Exemption Application  
Applications and other required documentation may be hand delivered or mailed to the Customer Service/Exemptions Division at 231 E. Forsyth Street, Suite 260, Jacksonville, Florida 32202, faxed to (904) 630-2525 or e-mailed to pacustserv@coj.net. 
 

Portability – If you are filing for a homestead exemption and had a previous homestead in the state of Florida in either of the two tax roll years preceding the year for which you are filing, you may be eligible for Portability. Portability allows you to transfer the 'Save Our Homes' benefit from a previous homestead to a new homestead to lower your assessed value. This is not a transfer of your previous homestead exemption. You must file separate applications for homestead exemption and portability. The deadline to file timely for Portability is also March 1. 


   Automatic Renewal 
To ease the burden on taxpayers, the Property Appraiser automatically renews homestead exemptions. If there have been no changes to the property or changes in ownership or use, and the homesteaded property is still your primary residence, your Homestead Exemption will be automatically renewed each year on January 1st. In January, you will be mailed a RENEWAL CARD identifying the property and owner possessing the exemption. Keep the card as your receipt. 

FOR MORE INFORMATION ON HOMESTEAD EXEMPTION FOR DUVAL COUNTY, VISIT: http://www.coj.net/departments/property-appraiser/exemptions.aspx

Homestead Exemption for St. Johns county:

Per F.S. 196.031(1)(a), A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption up to the assessed valuation of $25,000 on the residence and contiguous real property.

Beginning in 2008, Amendment 1 authorized an additional $25,000 homestead exemption for assessed values exceeding $50,000 [F.S.196.031 (1) (b )].  Unlike the longstanding homestead exemption which applies to all millage rates, the additional $25,000 exemption does NOT apply to school millages.  

There is no additional application required; if a person files for and is granted homestead exemption, that application includes each $25,000 segment ($50,000 total).    
Exactly how does it work?

EXAMPLE:

Assessed value = $150,000 
Existing homestead exemption = $25,000 
Next $25,000 of value (from $25,000 to $50,000) is taxable.  
Additional homestead exemption = $25,000 applied to value between $50,000 and $75,000

Taxable value for school millages = $125,000  
Taxable value for all other millages = $100,000

ST. JOHNS COUNTY - REQUIREMENTS FOR FILING HOMESTEAD EXEMPTION

1. Are you a United States citizen? If not, a Resident Alien card or letter from INS stating approval and pending issuance is required (per Florida Courts: Alcime v. Bystrom; Juarrero v. G. McNayr; and Lisboa v. Dade County Property Appraiser, Dade County Tax Collector and Florida Department of Revenue) unless you are the parent of a minor child born in the United States who is a U.S. Citizen (Garcia v. Andonie ).

2. Are you receiving exemption or other residency benefits for any other residence? Per the Florida Constitution (VIII) (6) (b), each individual or family unit is entitled to ONE homestead exemption. If you or your spouse claim(s) residency at another location in Florida or in another state or benefit(s) from a tax credit or exemption on property you own at another location in Florida or in another state, you are not eligible to file for homestead exemption in St. Johns County unless or until the other exemption/benefit is relinquished. 

3.Did you make the property your permanent residence on January 1st? Per F.S. 196.031, eligible filers must have claimed the home as their permanent residence on the 1st of the filing year. 

4. Do you have proofs of residency for the homestead address? The Property Appraiser is required to verify permanent residency of each applicant. F.S.196.015 sets forth a list of criteria that may be requested by the Property Appraiser.  When requested, the information must be provided by EACH applicant. If you are married and your spouse resides on the property, you BOTH must complete an application even if your spouse is not listed on the deed. If you are legally married but totally separated from your spouse, you MUST provide proof of separate family unit status when you file for homestead exemption (AG0 75-146 and AGO 2005-0060).  The following information will be requested of ALL filers:

1.  Recorded deed or tax bill for subject property.

2.  Florida driver’s license reflecting correct homestead address. (Please visit the Tax Collector's web site for NEW driver's license requirements.) If you do not drive, a Florida I.D. card at that address is required. (If you hold a driver’s license, it must be issued in Florida.)

3.  Florida voter’s registration card with homestead address on it OR a Declaration of Domicile* (available at the Clerk of Courts Office-SJC Courthouse).

4.  Social security number(s) for all owner(s) filing for homestead exemption on this property. If you are married, Florida Statute 196.011 (1)(b) requires that you provide both social security numbers EVEN IF YOUR SPOUSE DOES NOT LIVE ON THE HOMESTEAD PROPERTY.

5.  Florida vehicle registration (tag number) OR a Declaration of Domicile if you do not own a vehicle. (If you own a vehicle, it must be registered in Florida to meet the homestead criteria.)

6.  Statement of previous permanent residency by the applicant(s) in a state other than Florida or in another country and the date non-Florida residency was terminated.

7.  Place of employment.

8.  The address as listed on federal income tax returns filed by each applicant.

Should the Property Appraiser feel there has not been sufficient support for residency to be determined from the above, the following items may also be requested:

1. Evidence of the location where the applicant's dependent children are registered for school.

2. The location where the applicant's bank statements and checking accounts are registered.

3. Proof of payment for utilities at the property for which permanent residency is being claimed.

The following are ALSO required when applicable:

1. If you are not a U.S. Citizen, in addition to your Resident Alien card, you MUST file a Declaration of Domicile. 
2. If your homestead property is a mobile home, you MUST provide the mobile home registration(s). 
3. If your homestead property is owned by a trust, you MUST provide this office a complete copy of your trust so that we can confirm beneficial title as set forth in F.S.196.031 and F.S.196.041.

AND/OR

1. Have you changed the way you hold title to your homestead property? Reapplication is required after any transfer of ownership. Please be aware that ANY CHANGE to the title of homestead exempt property may result in the loss of your existing homestead exemption and/or the associated Amendment 10 (Save Our Homes) cap per F.S.193.155.

2. Are you eligible for any other exemptions? Please contact the Property Appraiser if you think you may be eligible for additional exemptions (i.e. Civilian or Service-connected Disability, Widow(er)'s, Over 65 Exemption, Granny Flats, etc.).  All claims for exemption must be filed by March 1st.

PORTABILITY - In 2008, a majority of Florida’s voters passed Amendment 1.  One of the provisions of the legislation is to provide for the transfer of accumulated Save-Our-Homes benefits. F.S.193.155(8) . Eligible homestead property owners can now transfer their Save-Our-Homes benefit (“cap”) to a new homestead within one year and not more than two years after relinquishing their previous homestead. If the new homestead has a higher just value than the previous one, the accumulated benefit can be transferred; if the new homestead has a lower just value, the amount of benefit transferred will be reduced. The transferred benefit may not exceed $500,000. This provision applies to all taxes.

FOR MORE INFORMATION ON HOMESTEAD EXEMPTION FOR ST. JOHNS COUNTY, VISIT: http://www.sjcpa.us/home.html

  

Homestead Exemption for Duval county:

 There are a number of exemptions outlined in state law (Florida Statute 196) that can lower your property's value and ultimately save you money in property taxes. This includes the homestead exemption which allows for a deduction of up to $50,000 off the assessed value of a property owner's primary residence. (a portion of exemption is not applicable to school taxes - see below) 

All legal Florida residents are eligible for a Homestead Exemption on their homes, condominiums, and certain mobile home lots. The exemption removes $25,000 off the assessed value of an owner-occupied residence and could provide up to another $25,000 additional exemption off assessed value over $50,000. (This additional exemption does not apply to school millage.) Not only does the homestead exemption lower the value on which you pay taxes, it also triggers the 'Save Our Homes' benefit which limits future annual increases in assessed value to 3% or less. The sale of the property, changes in ownership or changes to the property can cause the exemption and benefit to be removed or altered. (When a home is sold, the assessed value increases to market value for the next tax roll.) 

You are entitled to a Homestead Exemption if, as of January 1, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. To be eligible for a homestead exemption, you must own and occupy your home as your permanent residence on January 1. The deadline to timely file for a homestead exemption is March 1 . Late filing is permitted through early September with a late-filed form documenting extenuating circumstances. (The deadline for late filing is set by Florida law and falls on the 25th day following the mailing of the Notices of Proposed Property Taxes which occurs in mid-August.)  The deadline to file late for 2014 was September 15, 2014. 

DUVAL COUNTY - REQUIREMENTS FOR FILING HOMESTEAD EXEMPTION: 

All applications submitted, must include copies of the following required documentation (Proofs of Residency) for all owners who apply: 

Your recorded deed or tax bill. 
All owners residing on the property and making application for the exemption must provide one of the following as proof of Florida residency:

If you drive, provide your Florida Driver's License - the number and issue date of your driver's license. (Attach a copy.)

If you do not drive, provide any of the following and attach a copy where applicable,

  • Florida Identification Card - the number and issue date of your ID card.
  • Florida Vehicle Registration vehicle tag number or VIN # from the title.
  • Florida Voter Registration Card - the number from your voter registration card and the date it was issued. Please note the county if not Duval County.
  • Recorded Duval County Declaration of Domicile - (write in the record book and page number when the affidavit is recorded in the county records.)
  • Affidavit of residency obtained through the Clerk of Courts, Circuit Civil Office at the Duval County Courthouse, 501 West Adams Street, Jacksonville, FL 32202, (904) 255-1905. 

In addition to the proof of Florida residency, Social Security numbers are required for all owners and their spouses making application, even if the spouse does not own and/or reside on the property, per Florida Statute.

If you are not a United States citizen, attach a copy of your Permanent Residence (green) Card (front and back). 


Receipt of Application 
You will receive a receipt by mail as proof that your exemption application was received and processed within 45 days of filing. 
 
You may contact (904) 630-2020 to confirm the status of your application or e-mail PACustServ@coj.net 


SPECIAL NOTES: 
If title to the property on which you are applying is held in a trust, a copy of the entire trust agreement must be submitted, with the application. If you are filing on a mobile home, proof of ownership is required for both the mobile home and the property. A 'Real Property' application must also be submitted. 

If you still have questions regarding the Homestead Application Required Documentation, please call the Exemption Department at 904-630-2020 or e-mail your question to pacustserv@coj.net .

  *** File Now Online for a 2015 Homestead Exemption ***     
  

Manual Homestead Exemption Application  
Applications and other required documentation may be hand delivered or mailed to the Customer Service/Exemptions Division at 231 E. Forsyth Street, Suite 260, Jacksonville, Florida 32202, faxed to (904) 630-2525 or e-mailed to pacustserv@coj.net. 
 

Portability – If you are filing for a homestead exemption and had a previous homestead in the state of Florida in either of the two tax roll years preceding the year for which you are filing, you may be eligible for Portability. Portability allows you to transfer the 'Save Our Homes' benefit from a previous homestead to a new homestead to lower your assessed value. This is not a transfer of your previous homestead exemption. You must file separate applications for homestead exemption and portability. The deadline to file timely for Portability is also March 1. 


   Automatic Renewal 
To ease the burden on taxpayers, the Property Appraiser automatically renews homestead exemptions. If there have been no changes to the property or changes in ownership or use, and the homesteaded property is still your primary residence, your Homestead Exemption will be automatically renewed each year on January 1st. In January, you will be mailed a RENEWAL CARD identifying the property and owner possessing the exemption. Keep the card as your receipt. 

FOR MORE INFORMATION ON HOMESTEAD EXEMPTION FOR DUVAL COUNTY, VISIT: http://www.coj.net/departments/property-appraiser/exemptions.aspx

 

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