Per F.S.196.082, each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in if:
(a) The disability was combat-related;
(b) The veteran was a resident of this state at the time of entering the military service of the United States; and
(c) The veteran was honorably discharged upon separation from military service.
The discount shall be in a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the United States Department of Veterans Affairs.
You may qualify if you can answer YES to ALL of the questions below:
1. Were you a Florida resident when you entered the military?
2. Do you currently receive a homestead exemption?
3. Were you at least 65 years of age on January 1st?
4. Do you have a permanent COMBAT-RELATED disability?
5. Were you honorably discharged upon separation from military service?
If you answered YES to all of the above, you must apply on or before March 1st of the assessment roll year and provide the following items:
1. Proof of age (e.g. driver’s license, birth certificate, etc.)
2. A copy of your most current rating decision from the V.A.
3. A copy of your DD-214.
4. Documentation that your disability is combat-related (not just service-connected). If VA documents do not state “combat-related” you must provide alternate proof (e.g. award of Purple Heart, Bronze Star, etc.).
5. Proof of honorable discharge.
To qualify for the discount granted under this section, you must provide all necessary documentation to the Property Appraiser’s Office by March 1st of the year for which you are filing. You will also be required to prove homestead exemption eligibility if you are not already receiving it. After the discount has been filed for and granted, you will receive an automatic renewal of exemption annually as long as the eligibility requirements are still being met.
If your percentage of disability is changed by the VA subsequent to applying, you must provide the new percentage documentation in order for that to be considered.
Link to Florida Department of Revenue web site bulletin
***IMPORTANT WARNING***IMPORTANT WARNING***
Per F.S.196.131(2), “Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption as provided for in this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or by fine not exceeding $5,000, or both." Additionally, per F.S.196.161, if the Property Appraiser learns that for any year or years within the prior 10 years a person not entitled to the exemption was granted it, the Property Appraiser shall place a notice of tax lien in the public records of the county for the property and the lien shall be for the taxes incorrectly exempted plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.