Granny Flat
Under the Assessment Reduction of New Construction for Parent(s) or Grandparent(s) Living Quarters, commonly called the Granny Flat Assessment Reduction, homesteaded property owners who add living quarters for a parent or grandparent can apply to have all or part of the value of this new construction deducted from the assessment.
- Search Florida Statutes, Section 193.703
Requirements
- The property must be homesteaded by the property owner
- The parent or grandparent must be 62 or older as of January 1
- The Granny Flat must be the permanent residence of the parent or grandparent
- Only construction or reconstruction completed after January 7, 2003 qualifies
- Construction or reconstruction must be properly permitted
- The maximum reduction allowable is 20% of the total assessed value as improved
Submit Your Application
The Granny Flat Assessment Reduction (DR-501PGP) form must be completed and signed by the owner and parent or grandparent.
Along with the form, attach required documents such as permits, certificate of occupancy, building plans, and identification for the parent or grandparent.
Applications and required documentation must be submitted by March 1.
You may submit your application using the following methods:
- By email - Submit the completed form using our Contact Form
- Schedule an Appointment – Use our Appointment Application to book a visit at either SPCC or South Dade.
Walk-In
- Stephen P. Clark Center
111 NW 1 Street
Suite 710
Miami, FL 33128 - South Dade Government Center
10710 SW 211 Street
2nd Floor
Cutler Bay, FL 33189
Additional locations are available during January and February.
To confirm your application has been received and to track its status, visit the Track Your Application Status webpage. For more information, call 305-375-4712.
You can file a late property tax exemption application starting March 2 until the expiration on your August Notice of Proposed Property Taxes (TRIM Notice), which is on or before September 20. You may have to file a petition with the Value Adjustment Board; a $15 fee may be applicable.
Related Services
The Granny Flat Assessment Reduction will be automatically renewed annually. Homeowners benefiting from this exemption must notify the Property Appraiser of Miami-Dade County if they no longer meet the eligibility requirements.
Florida Law prescribes that it is the duty of the owner of any property to notify the Property Appraiser promptly whenever the use of the property or the status or condition of the owner changes, so as to change the exempt status of the property.
If any owner fails to notify the Property Appraiser, and the Property Appraiser determines that for any year within the prior 10 years the owner was not entitled to receive such exemption, the property shall be subject to the taxes exempted as a result of such failure, plus 15 percent interest per year, and a penalty of 50 percent of the taxes exempted.