If the surviving spouse sells the property, the dollar amount of the exemption for the most recent assessment (value on your most recent TRIM notice) may be transferred to the surviving spouse's new homestead.
VETERANS: If you believe you qualify for this exemption APPLY NOW, even if you have not received the necessary documentation from the VA! When we receive your documentation, this exemption can be granted as of the date of your original application, and the excess taxes can be refunded for up to 4 years.
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Senior Exemption
An additional exemption for seniors is currently available to qualified residents in 23 municipalities (all but Belleair Shore) plus Unincorporated Pinellas. Application deadline is March 1. This exemption is based on income received in the prior year. If you do not have all of your income information and the March 1 deadline is near, apply anyway! The deadline to supply income information is June 1.
Qualifications:First-time applicants! when you apply, bring:
- At least one property owner is 65 years of age or older on January 1.
- The applicant qualifies for or is already receiving Homestead Exemption.
- Meet limited household income requirements published and subject to change each year by the Florida Department of Revenue. The adjusted income limitation for 2023 is $35,167; therefore, prior year's total household income cannot exceed $35,167. Social Security Income is usually not included in that amount if a resident is NOT REQUIRED to file an income tax return
- Applicant lives in a tax district offering the exemption.
- Proof of age (Driver License, Florida ID, Voter ID, or Birth Certificate)
- If required to file a Federal Income Tax Return: submit Form 1040 or 1040A for 2023
- If not required to file a Federal Income Tax Return: submit documentation such as end of year bank statements, pension summaries, or other documents that will show your total income for the year 2023. Only 2023 income information can be accepted.
We will automatically renew the exemption for the majority of the seniors who received this benefit last year. Florida Statute 196.075(5) authorizes our office to audit the eligibility of a random sample of applicants to ensure the accuracy of the household income reported. Those in the random audit, about 2,000 seniors, will receive a letter letting them know they must reapply, along with the application, and information about how to renew if they wish to do so.
APPLICATION DEADLINE MARCH 1, INCOME INFORMATION JUNE 1.
The following taxing districts adopted this additional exemption:
TAX DISTRICT | AMOUNT | APPROX SAVINGS | TAX DISTRICT | AMOUNT | APPROX SAVINGS | |
Belleair | $50,000 | $325 | Oldsmar | $50,000 | $203 | |
Belleair Beach | $25,000 | $51 | Pinellas Park | $25,000 | $141 | |
Belleair Bluffs | $25,000 | $134 | Redington Beach | $25,000 | $45 | |
Clearwater | $25,000 | $147 | Redington Shores | $20,000 | $34 | |
Dunedin | $50,000 | $207 | Safety Harbor | $50,000 | $198 | |
Gulfport | $25,000 | $101 | St.Pete Beach | $25,000 | $77 | |
Indian Rocks Beach | $50,000 | $87 | St. Petersburg | $15,000 | $97 | |
Indian Shores | $25,000 | $47 | Seminole | $25,000 | $62 | |
Kenneth City | $25,000 | $136 | South Pasadena | $50,000 | $253 | |
Largo | $25,000 | $138 | Tarpon Springs | $25,000 | $134 | |
Madeira Beach | $50,000 | $138 | Treasure Island | $25,000 | $95 | |
N Redington Beach | $50,000 | $50 | Pinellas County Unincorporated Only | $25,000 | $52 | |
APPLY BEFORE THE MARCH 1 DEADLINE! INCOME INFORMATION IS NOT DUE UNTIL JUNE 1. | ||||||
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Please call our office at (727) 464-3207 for more information.
Click here for First Time Applicant Information
Click here for Renewal Application Information
Additional Resources / Assistance for Seniors
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Low-Income Seniors who maintain long-term residency on property
Cities/counties have the OPTION to adopt an additional exemption for seniors that would be effective based on the date the new exemption was adopted. To date, this exemption has been adopted by the taxing districts of North Redington Beach, Safety Harbor and St. Petersburg.
This exemption only applies to the taxes levied by those governing bodies that have adopted the exemption; school taxes and independent tax districts cannot be exempted. It exempts the amount of the assessed value of the property if the just value is less than $250,000; and the property has been the owner’s permanent residence for at least 25 years; and the owner is 65+; and the owner’s household income does not exceed the limit established by the Florida Department of Revenue for the low-income senior exemption.
Property Tax Exemption - Deployed Military Service Members
This exemption, which began for the 2011 tax year, created an additional property tax exemption for members of the active duty military or military reserves; the United States Coast Guard or its reserves; or the Florida National Guard, who have a homestead exemption, and who were deployed outside of the United States in support of certain military operations. This exemption was based on the number of days in the previous calendar year that the person was deployed on active duty in support of those operations. This exemption does not renew and must be applied for annually as the criteria will change each year.
Qualifications:
- Served member currently receives homestead exemption; and
- Was deployed in the prior year on active duty outside the US, Alaska or Hawaii; and
- Served in designated operations approved by the Florida Legislature.
Click here for an application.
The statute requires a service member to make an application by March 1 annually. A service member's spouse or designee, or a representative of his or her estate, may file an application on behalf of the servicemember.
This exemption is different from Homestead and other exemptions because there is not a set dollar amount to be exempted. Rather, the bill creates a prorated percentage to be exempt based on the amount of time the service member was deployed during the previous year.
Top This is also called the “Fallen Heroes Family Tax Relief Act” and provides for a 100% exemption on the homestead property for the surviving spouse of: This amendment applies to the 2013 tax roll and is not retroactive to prior years. However, the benefit is available for the un-remarried surviving spouse of a first responder whose death occurred prior to the January 1, 2013 effective date, as long as the surviving spouse qualifies for homestead exemption as of January 1. The first responder and surviving spouse must have been permanent residents of Florida on January 1 of the year in which the death occurred. The spouse must provide a letter from the first responder's employer (the state, or subdivision of the state) indicating that the first responder died in the line of duty. TopHomestead Property Tax Exemption for Surviving Spouse of Military Veteran or First Responder
If the spouse moves he or she may “port” a portion of the exemption. If the spouse remarries the exemption is removed.
Housing for Parents/Grandparents
This is not an active exemption in Pinellas County.
In November of 2002, Florida voters approved an amendment to provide a local option reduction in the assessed value of homesteaded property for the purpose of providing living quarters for parents or grandparents of the property owner. The 2002 Legislature enacted an implementing bill effective January 7, 2003 (F.S. 193.703).
The exemption will only cover additions (or separate structures on the same property) built specifically for the purpose of housing parents or grandparents, after the exemption has been adopted. There will be no retroactive provision.
This exemption must be adopted by the Pinellas County Commission in order to be operative in Pinellas County. Pinellas County has not adopted this exemption.
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In Pinellas County, property tax exemption can be granted only if an organization meets the specified criteria under Florida law.
Property must be owned by an exempt entity and used exclusively or predominantly for an exempt purpose as of January 1 of the year the organization requests an exemption. The organization must file an original application for exemption between January 1 and March 1, and must qualify according to the statutory definition under the exempt categories: religious, charitable, educational, literary, or scientific. Please contact the Exemptions Department at (727) 464-3207 for more information.
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Agricultural Classification of Lands
No land shall be classified as agriculture land unless an application is filed on or before March 1 of each year (F.S. 193.461(3)(a)). Only lands which are used primarily for bona fide agriculture purposes shall be classified agricultural. "Bona fide agricultural purposes" means good faith COMMERCIAL agricultural use of land. The statutory assessment for property is January 1. Therefore the property must be in use on this date. The approval or denial of a particular application for agricultural exemption is a decision made after analyzing the entirety of circ*mstances surrounding the viability of the particular agricultural operation as a commercial entity, rather than on a specific point. Click here for more information and for the application.
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Conservation Land Classification or Exemption
New legislation for the 2010 tax year provides two avenues of property tax relief for conservation easem*nts, environmentally endangered lands, and other conservation areas that retain the natural landscape and ecosystem. The first is a conservation land Classification. The second is a property tax Exemption.
The Classification provides that the value of land used for conservation purposes be assessed at its present use, much like the existing agricultural classification does for agricultural land. (Florida Statute 193.501).
To qualify for the conservation land Classification, the land must meet one of the following criteria:
- Must be a conservation easem*nt, which retains land or water areas in their natural condition and limits dumping, removal of trees, dredging, construction of buildings, roads, etc. on the property. Conservation easem*nts are often created through a deed restriction or condition.
- Land must be qualified and designated as environmentally endangered;
- Land must be designated as conservation land in a comprehensive municipal plan; or
- Land utilized for outdoor recreational or part purposes, such as land used for boating, camping, swimming, horseback riding, or scenic sites.
- AND the land must be conveyed for preservation of the land for not less than 10 years to the board of a public agency or charitable organization under Florida Statute s. 704.06. for preservation of the land for not less than 10 years.
The Exemption completely exempts from property taxes land that is dedicated in perpetuity and used exclusively for conservation purposes. (Florida Statute 196.26).
To qualify for the Exemption, the land must be comprised of at least 40 contiguous acres. If it is less than 40 acres, then you must provide documentation from the Department of State's Acquisition and Restoration Council (ARC) - indicating that the property fulfills a "clearly delineated state conservation policy" and yields a significant public benefit."
You must file an application with the Pinellas County Property Appraiser to receive either the exemption or classification. .
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Working Waterfront Classification
Florida Constitution Article VII Section 4(j) provides that properties designated as "Working Waterfronts" be assessed based on the current use of the property. Working Waterfronts include public marinas and drystacks, public access points to navigable waters, properties used for commercial fishing, and water dependent marine manufacturing, commercial fishing, and marine vessel construction/repair facilities.
If you believe that you own property that qualifies as Working Waterfront, please complete and provide our office with the Working Waterfront Classification Preliminary Questionnaire AND the Real Property Income and Expense Return by April 15. Both forms can be found under the "Forms / Applications" section of our website
In addition to your income and expense information, please provide the following, as applicable:
- If your property was purchased within the last 18 months, please enclose a copy of the closing statement detailing costs of sale. These costs are given favorable consideration when values are developed.
- If there is a new building on your property that was built in the last 2 years, please include the construction costs.
Florida Statutes require us to keep income, expense, and cost information you provide CONFIDENTIAL. It will not be treated as a public record.
Income-producing working waterfront parcels that qualify for this benefit will be assessed utilizing the income approach to value, which is based on adequate local data including market rental, expense, and vacancy rates.
For us to develop a value based on the income approach, we need accurate income and expense information for your property, including rental rates ($/square foot, $/slip, $/lineal foot, as applicable), number of slips/docks, high & dry storage, etc., expense rates, and vacancy rates. Your input is critical to the accurate valuation of your property.
If you have any questions about completing the working waterfront questionnaire or income and expense return, or to discuss your property value, please call our office at (727) 464-3207.
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Tangible Personal Property Exemption ($25,000)
Tangible personal property taxes apply only to certain property in Florida - typically business assets or attachments to mobile homes on rented land. The tax does not apply to homesteaded property.
In order to receive the $25,000 exemption for tangible personal property, those subject to the tax must file Form DR-405 by April 1.
If you received a Waiver of Tangible Personal Property (TPP) Return postcard (for the current year) from our office and have not added anything to increase the value to greater than $25,000 you do not need to file. If the value was greater than $25,000, you must complete Form DR-405, Tangible Personal Property Tax Return. For more information, visit the Florida Department of Revenue website.
When a new application for exemptions made by March 1 cannot be granted due to the failure of the property owner to meet the requirements, a notice of denial is sent to the applicant on or before July 1. This notice describes the exemption being denied, and is sent via registered mail or hand delivered. In cases where a person has applied for more than one exemption, the letter includes an approval of any exemptions that have been granted, along with the exemption being denied, e.g.: homestead is approved, but a disability exemption is denied due to lack of documentation.
When an existing exemption is found to be undeserved for any reason, including fraud, oversight or lack of knowledge, the exemption is immediately denied. A notice of intent to deny is mailed via First Class mail to the person claiming the exemption, which states the reason for the denial and an explanation of any liens that may be placed on the property. If the notice of intent to deny is mailed after February 1, the property owner is allowed 28 days during which to file a new exemption application for that same year without being considered a late application.
Appeal of Exemption Denials & VAB
When a person has been notified by registered mail sent on July 1, he or she has 30 days to file a petition for appeal with the Value Adjustment Board (VAB). There is no filing fee for applicants who have been denied a homestead exemption application unless the denial is for a late file. If the petitioner is appealing a denial of an application that was filed late (after March 1), a $15 filing fee is due.
Applicants whose exemptions have been properly denied by July 1 must file their appeals within the 30 day filing period. They are not permitted to file an appeal based on notification by the Notice of Proposed Property Tax (TRIM). If a properly denied applicant misses his or her VAB filing deadline, their only recourse is to file suit in the circuit court.
When the TRIM is mailed, this may alert a property owner that he or she has failed to file for exemptions. An exemption application may be filed at that time, but a petition for appeal to the Value Adjustment Board must also be filed, since the application is late and is automatically denied. A petitioner who has not previously been denied by certified mail has until 25 days after the mailing date of the TRIM to file a petition with the VAB. This deadline is printed on the TRIM notice.
A petitioner is given an appointment for a VAB hearing before a Special Magistrate who is an attorney not affiliated with either the Board of County Commissioners or the Property Appraiser. This person is an independent hearing officer, hired to hear appeals of exemption denials. At the hearings of the VAB, the petitioner or his or her representative must appear in person at the appointed time and place, and present evidence that demonstrates that he or she is entitled to the denied exemption. An exemption specialist from the Property Appraiser's office is also in attendance to present the documentation and statutory references upon which the denial was based. The Special Magistrate will consider all evidence presented and make a ruling to either grant or deny the exemption. The decision of the VAB is final, unless the petitioner files suit in the circuit court within 15 days of the ruling, or the Property Appraiser files suit within the appropriate time frame.
In the case of an exemption application that is filed late, the petitioner must present evidence and documentation that demonstrates extenuating circ*mstances beyond his or her control that precluded the applicant from filing by the March 1 deadline. Most of the late filed applications are due to the property owner simply not knowing about the March 1 deadline. Unfortunately, Special Magistrates will not usually accept this as an extenuating circ*mstance.
Rules of evidence for the VAB apply to petitions for exemption denials as well as petitions for valuation issues. At least 10 calendar days before the petitioner’s scheduled hearing, he or she must provide a list, summary of and copies of any evidence to be presented at the hearing. In turn, the Property Appraiser must provide the same information to the petitioner no later than 5 days after receiving the petitioner’s evidence. According to VAB procedures, any such evidence not submitted by the petitioner by these deadlines cannot be presented at the hearing.
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Fraudulent or Undeserved Homestead Exemptions
Homestead exemption is a valuable benefit that can save a homeowner a minimum of about $500 per year. Over time, with the Save Our Homes assessment limitation, that minimum amount can increase to an overall tax savings of thousands of dollars every year. When someone receives an exemption to which they are not entitled, he or she is avoiding the payment of taxes that must then be paid by the rest of the property owners.
When an undeserved exemption is discovered, it can result in the assessment of a lien with very large penalties and interest.
The Pinellas County Property Appraiser is very serious about protecting the integrity of the exemption process for all citizens who are entitled, and pursuing the recovery of unpaid taxes due to improperly claimed exemptions. Our office has an investigations department that looks into claims of undeserved exemptions, particularly homestead exemption. Information of suspected cases of improperly claimed homestead exemptions comes from a variety of sources, including: anonymous calls or letters; information received from homeowners’ associations, tenants or neighbors; reports from taxing jurisdictions like other counties or states; reports from the Florida Department of Revenue; tips from field appraisers, exemption specialists and front counter staff; and information from utility companies, contractors, and inspectors.
If an investigation reveals that an exemption is undeserved at any time during the current or preceding 10 years, the property owner is sent by certified mail a “notice of intent” which states that a lien will be filed on his or her property to collect the unpaid taxes (including the Save Our Homes assessment difference), plus a 50% penalty, plus interest in the amount of 15% per year. If the undeserved exemption is due to clerical error or an omission by this office, no penalties or interest are assessed, but the base amount of taxes must still be recovered. The property owner is afforded 30 days in which to pay the taxes, penalties and interest before the lien is filed. The owner is also notified that he or she has 28 days in which to file a new application for exemption for the current year, if the denial is after February 1st (See F.S. 196.011(9)(c)).
On the 31st day, the lien is recorded into the public records and remains a valid lien until paid. The lien will expire at 20 years. If a property owner no longer owns the property, a lien can be filed on any property he or she owns in the State of Florida.
Anyone who would like to anonymously report a suspected case of undeserved or fraudulent homestead exemption may call (727) 464-3207.
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