BCPAO - Exemptions

Property Tax Exemptions

Various property tax exemptions are available to qualified applicants. While some exemptions require yearly affirmation, most renew automatically each year as long as qualifying conditions do not change.

Pleasecontact usif you moved, changed title, or if any other qualifying conditions for your exemption changed.

Below is a brief description of each exemption, requirements, and how to apply.

General Exemptions |

The Homestead Exemption provides qualified applicants with a reduction in their home's taxable value up to $25,000.

An application for the Homestead Exemption may be submitted any time throughout the year, but must be submitted by March 1 of the year in which the benefit will be applied.

Once approved, the Homestead Exemption is automatically renewed each year as long as ownership and residence conditions remain the same for the property.

No longer qualify?Request Homestead Removal

Article VII, Section 6of the Florida Constitution provides that all property owners who, as of January 1, have legal or equitable title to real estate and maintain it as their permanent residence, are entitled to a $25,000 Homestead Exemption, or a percentage thereof if the ownership interest is less than 100%. Only one Homestead Exemption is allowed to any individual or family unit.

To receive the Homestead Exemption, applicants must qualify on or before January 1 and submit anapplication with the Property Appraiser on or before March 1 of the year in which the benefit will be applied.

Required Documents for all Applicants:

Florida driver's license, or, if you do not drive, a Florida identification card
Florida vehicle registration for all vehicles owned or leased by you, or registered to your business
Brevard County voter registration card, if you are registered to vote
Social Security card or other official document that includes the social security number. (Social Security documentation is required for the spouse of each applicant even if applicant’s spouse has no ownership interest in the homestead property)
If you are not a U.S. citizen, a permanent resident alien card ('green card')
If property is in trust, a copy of the trust agreement or a copy of a recorded memorandum of trust
If the taxpayer owns property in any other Florida County, State or US Territory, a letter from the appropriate governmental agency verifying the taxpayer does NOT receive a residency based tax benefit on that property
A copy of the applicant’s recorded deed or tax bill for property identification purposes
If the homestead is a manufactured home, registration(s) or title(s) for the manufactured home

Apply Online: Most applicants are able to apply for Homestead Exemption online. Please have all necessary information available for all owners before you begin the online application process.
Apply Online: Most applicants are able to apply for Homestead Exemption online. Please have all necessary information available for all owners before you begin the online application process.
Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist them in filing their Homestead Exemption application.

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The Additional Homestead Exemption provides qualified applicants with an additional reduction in their home's taxable value up to $25,000 each year.

The Additional Homestead Exemption is automatically applied to any property that receives the original $25,000 Homestead Exemption. To receive the full $25,000 benefit of the Additional Homestead Exemption, the property's assessed value must be at least $75,000. If the assessed value is less than $75,000, the Additional Homestead Exemption will be less than $25,000.

The Homestead Exemption is required for this exemption.

Example:

Assessed Value	Additional Homestead Exemption
$50,000 or Less	$50,000 - $50,000 = $0 No Additional Homestead
$53,890	$53,890 - $50,000 = Partial Additional Homestead of $3,890
$67,250	$67,250 - $50,000 = Partial Additional Homestead of $17,250
$75,000	$75,000 - $50,000 = Maximum Additional Homestead of $25,000

The Additional Homestead Exemption is automatically applied to properties that have already been approved for the original Homestead Exemption.

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The Widow/Widower Exemption provides qualified applicants with up to a $500 reduction in taxable value on one property they own.

Must be a widow or widower prior to January 1 of the year in which the exemption will be applied
Cannot be remarried
Must be a permanent resident of Florida
Must provide a copy of the spouse's death certificate

The Homestead Exemption is not required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Widow/Widower Exemption application.

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The Blind Persons Exemption provides qualified applicants with up to a $500 reduction in taxable value on one property they own.

An applicant for the $500 Blind Persons Exemption must be a permanent resident of Florida and provide an Optometrist's Certification of Disability , a certificate from the Division of Blind Services, the United States Department of Veterans Affairs, or the Social Security Administration, certifying the applicant to be blind.

The Homestead Exemption is not required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Blind Persons Exemption application.

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The $500 Disability Exemption provides qualified applicants with up to a $500 reduction in taxable value on one property they own.

An applicant for the $500 Disability Exemption must be a permanent resident of Florida and provide a Physician's Certificate from one Florida licensed doctor, or documentation from the Social Security Administration.

The Homestead Exemption is not required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the $500 Disability Exemption application.

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The Total & Permanent Disability Exemption for Civilians provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Must be a quadriplegic, paraplegic, hemiplegic, or other total and permanent disability requiring the applicant to be confined to a wheel chair for mobility, or who is legally blind
Must have a gross household income not exceeding an amount determined annually by the Department of Revenue based on the Consumer Price Index and provided to the Property Appraiser mid-January each year
Must provide a Physician's Certificate from two, non-affiliated, licensed Florida doctors
Must provide an annual affirmation of income to retain this benefit

The Homestead Exemption is required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Total & Permanent Disability Exemption for Civilians application.

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The Limited-Income Seniors Exemption provides an additional exemption for residents age 65-years and older who do not exceed state-mandated maximum income.

Article VII of theConstitution of the State of Floridagives authority to the Board of County Commissioners and municipal governments to determine the benefit amount, not to exceed $50,000.

Must be 65-years old or older on or by January 1 of the current roll year
Must have an adjusted gross household income not exceeding an amount determined annually by the Department of Revenue based on the Consumer Price Index and provided to the Property Appraiser mid-January each year
Must file an initial application with the Property Appraiser's office
Must provide a copy of the prior year's Federal income tax returns - if filed, and include any wage and earning statements (W-2, 1099)

The Homestead Exemption is required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Limited-Income Seniors Exemption application.

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The Assessment Reduction for Living Quarters of Parents or Grandparents exemption (also known as the 'Granny Flat' exemption) provides qualified applicants with a reduction in taxable value equal to the assessed value of the living quarters up to 20% of the total assessed value of the property.

Construction or reconstruction of the quarters must be properly permitted.
Occupant of the quarters must be a parent or grandparent of the owner
Occupant must be at least 62 years old and permanently reside on the property on or before January 1st of the year in which the reduction is requested.
Occupant cannot receive any property tax benefits in any other county or state based on permanent residency.
An initial application must be filed with the Property Appraiser's office, together with plans, permits, and certificate of occupancy.
Must provide annual affirmation to retain this benefit.

The Homestead Exemption is required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Assessment Reduction for Living Quarters of Parents or Grandparents Exemption application.

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Veteran & First Responder Exemptions |

The Service-Connected Total & Permanent Disability Exemption provides qualified military veterans with up to 100% exemption from all ad-valorem property taxes on their homestead property.

Must be considered totally and permanently disabled due to a service-connected cause, or be the surviving spouse (who is not remarried) of a qualifying veteran, or the surviving spouse (who is not remarried) of a Florida resident veteran who died from service-connected causes while on active duty with the United States Armed Forces
Must provide a certificate from the United States Government or a letter from Veterans Affairs
May be requested to provide additional documents to prove the residency of a deceased veteran

The Homestead Exemption is required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Service-Connected Total & Permanent Disability Exemption application.

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The $5,000 Disabled Veterans Exemption provides qualified military veterans with up to a $5,000 reduction in taxable value on one property they own. Under certain circumstances, this exemption can carry over to the veteran's surviving spouse (who is not remarried).

Must be Florida a resident
Must have a service-connected disability rated between 10% and 100%
Must provide a certificate from the United States Government or a letter from Veterans Affairs

The Homestead Exemption is not required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the $5,000 Disabled Veterans Exemption application.

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The Homestead Tax Discount for Veterans 65 and Older with Combat-Related Disability Exemption provides qualified military veterans with a reduction in taxable value on their homestead property equal to the percentage of their combat-related disability as determined by the U.S. Department of Veteran's Affairs.

Must be 65-years old or older on January 1 of the year in which the exemption is to be applied
Must be honorably discharged from military service
Must have a service-connected disability of 10% or higher that is combat related

The Homestead Exemption is required for this exemption.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Homestead Tax Discount for Veterans 65 and Older with Combat-Related Disability Exemption application.

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The Deployed Military Exemption provides qualified applicants with a reduction in taxable value on their homestead property equal to the percentage of their deployment time during the last year.

Must have been deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in connection with a designated military operation*
Must file an application with the Property Appraiser's office on or before March 1st of the year following the qualified deployment
Must provide documentation proving deployment dates

The Homestead Exemption is required for this exemption.

*Designated military operations are Operation Freedom which began October 7, 2001; Operation Iraqi Freedom which began on March 19, 2003 and ended on August 31, 2010; or Operation New Dawn which began on September 1, 2010.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Deployed Military Exemption application.

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The Surviving Spouse of Military Veteran or First Responder Exemption provides up to 100% ad-valorem property tax relief to the surviving spouse of a military veteran or a first responder who died in the line of duty. Any non-ad-valorem property taxes, such as solid waste, stormwater, special assessments, etc. still apply.

The military veteran must have died from service-connected causes while on active duty.
The first responder must have died in the line of duty.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Surviving Spouse of Military Veteran or First Responder Exemption application.

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Non-Profit Exemptions |

Non-Profit Exemption provides qualified organizations with up to 100% exemption from all ad-valorem property taxes.

The organization must file an original application for exemption with the Property Appraiser between January 2nd and March 1st.

The organizations must fit certain definitions and meet criteria of Chapter 196 of the Florida Statutes, such as:

Must have legal title on January 1 (§196.011(1)., F.S)
Must use the property for an exempt purpose on January 1 (§196.192, F.S.)
The organization using property for religious, literary, scientific, or charitable purposes must be non-profit (§196.195(4), F.S.). Property Appraisers look at financial information provided and look at the reasonableness of salaries, charges for services rendered in relation to value of services, and other items to determine whether property is used for profit making purposes (§196.195(2), F.S.).

Documents Required for All Organizations Applying for a Tax Exemption:

A copy of the organization's federal tax return (if filed), and an annual income & expense statement or annual budget
A copy of a valid 501(c)(3) Internal Revenue Service determination (churches without 501(c)(3) exempt)
A copy of a valid Consumer Certificate of Exemption from the Florida Department of Revenue (a/k/a sales tax exemption certificate)
A copy of the Articles of Incorporation or Articles of Organization, and by-laws

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the $500 Disability Exemption application.

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The Non-Profit Exemption for churches provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Churches are the same as requirements for all non-profit organizations, with the addition of the following:

A copy of determination letter for religious organizations that have obtained an IRS 501(c)(3) designation
A copy of the Church Charter, if one exists
Copies of Church bulletins if they assist in establishing how the property was used on January 1st of the year in which they are applying

If there is no actual use on January 1st because the building is in need of renovation or the land is vacant, then the religious organization must show that affirmative steps have been taken to prepare the property for use as a house of public worship. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to a religious use.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Non-Profit Exemption for churches application.

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The Non-Profit Exemption for Charter Schools provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Charter Schools are the same as requirements for all non-profit organizations, with the addition of the following:

Must file application form DR-504CS if the charter school rents space
Must file application form DR-504 if the charter school owns the property
A signed copy of the Charter as approved by the Brevard County School Board

Apply by Mail - Charter School Owns Property : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply by Mail - Charter School Rents Property : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Non-Profit Exemption for charter schools application.

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The Non-Profit Exemption for Homes for the Aged provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Homes for the Aged are the same as requirements for all non-profit organizations, with the addition of the following as governed by Florida Statute §196.1975

Must file application form DR-504HA instead of filing the DR-504 application
Must provide affidavits form DR-504S , which includes each tenant's income, age, and disability, if any, and affirms the tenant is a permanent resident of Florida, and considers the unit their permanent residence. Tenants cannot retain a homestead exemption on any other property
Must provide a spreadsheet or letter that summarizes the contents of the tenant affidavits

Apply by Mail - Application : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply by Mail - Affidavit : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Exemption application.

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The Non-Profit Exemption for Affordable Housing provides qualified applicants with up to 100% exemption from all ad-valorem property taxes.

Requirements for Affordable Housing are the same as requirements for all non-profit organizations, with the addition of the following as governed by Florida Statute §196.1978

Tenant Spreadsheet that includes the unit number, tenant name, original lease or move-in date, household income verification date, total number of household occupants, total annual gross income for entire household, monthly rent, monthly rent contributed by tenant, utility allowance, whether they receive section 8 subsidy, and number of bedrooms.
If there is no actual use on January 1st because the building is in need of renovation or the land is vacant, then the organization must show that affirmative steps have been taken to prepare the property for use as affordable housing. Documents required to be submitted to the Property Appraiser may include environmental or land use permitting activities, creation of architectural plans or schematic drawings, land clearing or site preparation, construction or renovation activities, or other similar activities that demonstrate a commitment of the property to providing affordable housing.

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Non-Profit Exemption for Affordable Housing application.

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Conservation Exemptions |

The Exemption for Conservation Easements Dedicated in Perpetuity provides qualified applicants with a reduction in assessed value as governed by Florida Statute §196.26.

If the land is used exclusively for conservation purposes and 100% of any income generated is returned to the easement conservation management, a total exemption will be granted pursuant to Florida Statute §196.26(2)

If the land is used for allowed commercial purposes allowing the owner of the land to earn income, then the land is exempt to the extent of 50% of the assessed value.

Must file an application DR-418C with the Property Appraiser's office on or before March 1st
A conservation easement dedicated in perpetuity must be recorded in the Brevard County Official Records and copy must be provided to the Property Appraiser
The parcel must be 40 acres or greater. If the parcel is less than 40 acres it must meet the other requirements of Florida Statutes §196.26(4) and be approved by the Acquisition and Restoration Council (ARC) as created by Florida Statute §259.035. The approval from the ARC must be provided at the time of application (contact ARC)
The Conservation Easement must include baseline documentation as to the species/natural values to be protected on the land
A management plan should be submitted if one exists
Existing buildings, structures, or other improvements situated on the parcel must be assessed according to Florida Statute Chapter 193 unless they are used for the maintenance of the easement

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out, and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Exemption for Conservation Easements Dedicated in Perpetuity application.

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The Assessment of Lands Subject to a Conservation Easement Exemption provides qualified applicants with a reduction in assessment as governed by §193.501 which provides that the value of land used for conservation purposes be assessed at its present use which typically results in a reduction of the assessed value.

Must file application DR-482C with the Property Appraiser's office on or before March 1st
Must file re-application DR-482CR in each subsequent year
Must notify the Property Appraiser promptly if the land becomes ineligible for assessment under this section*

*Failure to notify the Property Appraiser that the land was not eligible for the assessment for any year within the preceding 10 years will result in the owner being subject to taxes avoided plus 15% interest each year and a penalty of 50% of the taxes avoided

The land must have:

A Conservation Easement that retains land or water areas in their natural condition and limits dumping, removal of trees, dredging, and construction on the property
- or -
Be designated as environmentally endangered land by formal resolution of the governing board of the municipality or county within which the land is located
- or -
Be designated as conservation land in the adopted local comprehensive plan
- or -
Convey the development rights or covenant with the appropriate board for conservation restrictions provided in Florida Statute §704.06(1) for a minimum of 10 years and provide said document to the Property Appraiser

Apply by Mail : Applicants can download application forms or pick them up at one of our offices, fill them out and mail them in along with all required documentation.
Apply in Person: Applicants can visit any one of our five offices where a specialist will assist with completing the Assessment of Lands Subject to a Conservation Easement Exemption application.

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Exemptions & Florida Law |

Homestead fraud is a crime that costs taxpayers millions of dollars every year across Florida. In Brevard County alone, the BCPAO has recovered over seven-million dollars of taxpayer money since we began tracking our Homestead enforcement results in June of 1999. When taxpayers receive unqualified property tax exemptions, the tax burden shifts to all other taxpayers.

Florida Statutes 196.011(9)(a) and 196.161 require the Property Appraiser to record a tax lien against property receiving an unqualified exemption so that the unqualified tax savings can be recouped.

Penalties for persons benefiting from unqualified exemptions are harsh: Sections 193.155 (9) and 196.161 of the Florida Statutes specify that owners who do not qualify for a homestead exemption and other exemptions will have a lien placed against their property and, if applicable, the properties can be back assessed for up to 10 years. The owners will also be required to pay a considerable penalty of 50% of the unpaid taxes for each year and pay an interest rate of 15% per year.

Each investigation begins because there is an indication that a taxpayer has abandoned his or her homestead or is otherwise unqualified because they or their spouse receive a residency-based benefit in another county, state, or jurisdiction.

Millions of dollars have been returned to the tax roll as a result of unqualified exemptions being denied and millions of dollars have been reimbursed to the various taxing authorities as a result of payment of liens filed against property receiving unqualified exemptions.

Roll Year	Filed Liens
2020	$ 82,032
2019	$ 1,602,381
2018	$ 1,757,607
2017	$ 1,196,545
2016	$ 711,840
2015	$ 820,963
2014	$ 688,315
2013	$ 487,411
2012	$ 390,158
2011	$ 176,887
2010	$ 300,875
2009	$ 358,179
2008	$ 358,239
2007	$ 479,438
2006	$ 193,046
2005	$ 194,216
2004	$ 74,277
2003	$ 80,079
2002	$ 68,282
2001	$ 55,613
2000	$ 31,481
1999	$ 4,460

It is important that we protect the Homestead Exemption for all Brevard residents. If you believe that someone is unfairly benefiting from an unqualified Homestead Exemption, please .