In the state of Florida, when someone owns property and makes it his or her permanent residence or the permanent residence of his or
her dependent, the property owner may be eligible to receive a homestead exemption up to $50,000.
The first $25,000 applies to all property taxes, including school district taxes. The additional exemption up to $25,000 applies to the assessed value between $50,000 and $75,000 and only to non-school taxes. (see section 196.031, Florida Statutes)
The Property Appraiser is an elected county official, as established by Article VIII of the Constitution of the State of Florida, elected separately from the Board of County Commissioners.
The Property Appraiser is constitutionally mandated to assess real and tangible personal property and administer exemptions. To achieve these goals, the Property Appraiser team consists of professionals in appraisal, deed and property ownership, GIS mapping, information technology, and database administration.
A Homestead Exemption allows the property owner a significant savings on their property tax. This encourages home ownership and residency. Property that is rented either on a short- or long-term basis is not eligible for a homestead exemption.
The Property Appraiser's office will investigate and remove a homestead exemption for which the property does not qualify. Florida is a January 1st lien state so all actions that the County takes against improperly claimed Homestead Exemption is in arrears.
The office has a compliance officer and a third party data monitoring company that reviews Homestead Exemptions continuously.
Homestead Exemption is provided by the Florida Constitution so in every case the County must be very careful and detailed in making sure that evidence and actions can stand up in circuit court.
If you suspect a property does not meet the criteria, you may report that here. CustomerService@sjcpa.us