Homestead Exemption
Buyer Beware
The Homestead Exemption is a valuable property tax benefit that can save homeowners up to $50,000 on the taxable value of their primary residence.
- The first $25,000 of this exemption applies to all taxing authorities.
- The second $25,000 excludes School Board taxes and applies to properties with assessed values greater than $50,000.
- Amendment 5 was approved by Florida voters in the November 5, 2024, general election. This amendment to The Florida Constitution amended Florida law to add an annual positive inflation adjustment based on the Consumer Price Index (CPI) to the second $25,000 homestead exemption for properties which assessed value are between $50,000 and $75,000. This second homestead exemption is applicable to all levies except school district levies. See section 196.031, F.S.
- This amendment became effective January 1, 2025, and will begin with the 2025 tax year assessments. This means that the value of new and existing homestead exemptions for 2025 will reflect an exemption amount of $50,722 for tax year 2025. Each subsequent year, the exemption amount will be recalculated based on the Consumer Price Index (CPI).
- Search Florida Statutes, Section 196.031
Requirements
To qualify for a Homestead Exemption, a property owner must have:
- Legal/equitable title as of January 1. If the title is held in a trust, a copy of the trust document must be provided.
- Permanent residence on the property as of January 1. One of the following must be provided:
- A valid Florida driver's license or ID card
- Florida vehicle registration
- Florida voter's registration
- Prior year’s IRS return or current W-2 form
- Bank statements and checking account registered at the property
- Proof of payments for utilities at the property
- Recorded Declaration of Domicile
The owner (or others legally or naturally dependent upon such person) must be a U.S. citizen or permanent U.S. resident and Florida resident as of January 1.
Second Homestead Exemption
A second Homestead Exemption is automatically granted for properties assessed at $50,000 or greater.
If the assessed value of your property is $50,000 or less, the property will not receive the second Homestead Exemption.
This second Homestead Exemption does not apply to the School Board portion of your taxes, which can be up to 40% of the tax bill.

Submit Your Application
You may submit your application using the following methods:
- Apply online - Use our secure Application Portal
- 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
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.
You can file a late application online, by mail, email or in person. For more information on how to file a late application, call 305-375-4712.
Exemption Updates
Residential Renewal Receipt
All property owners with a Homestead Exemption receive an automatic residential renewal receipt in late December under the postal order "Return Service Requested."
If you still qualify for the exemptions listed on the receipt, then you do not have to do anything further. You may retain the receipt for your records.
A property owner will not receive a renewal receipt in the following cases:
- If a property owner has a forwarding order or any other mailing change not on record with the Property Appraiser's Office, the receipts are returned by the post office
- Renewal receipts are not sent to properties with any ownership change such as warranty deeds and quit claim deeds
If the automatic renewal receipt is returned by the U.S. Postal Service, the Property Appraiser's Office will mail a follow-up questionnaire by the end of March. Property owners should respond and follow the directions in this mailing to renew their exemptions.
Note about Quit Claim deeds: If, after the ownership change, the previous owner and homestead applicant continue to own and reside on the property, the exemptions will renew. All renewed exemptions will be reflected on the Notice of Proposed Property Taxes (TRIM Notice) mailed by the end of August.
It is the property owner’s responsibility to promptly notify the Property Appraiser’s Office when the use of the property or the status or condition of the owner changes in ways that affect the legitimacy of the exemption.
Changes in Homestead Exemption Status
If the owner fails to notify the Office of the Property Appraiser of any changes in status, the property owner can be back taxed for 10 years of exempted taxes, plus 15% interest per annum and a penalty of 50% of the taxes exempted.
Canceling Your Homestead Exemption
If you are applying for a Homestead Exemption in another Florida county, you must cancel your Homestead Exemption.
Report Homestead Exemption Fraud
Suspected homestead exemption fraud may be reported to the Property Appraisal Homestead Exemption Investigation Unit online or by calling 305-375-3402.