Which Extra Exemptions Exist?
These exemptions stack on top of homestead for people who qualify. The table summarizes the main ones from Florida Statutes and the Florida Department of Revenue summary.
| Exemption | Who may qualify | Amount | Statute |
|---|---|---|---|
| Limited income senior (local option) | Homestead owner 65 or older with household income under the annual limit | Up to $50,000, or full assessed value under the 25-year option, if the county or city adopted it | 196.075 |
| Widow or widower | Florida resident whose spouse died, until remarriage | $5,000 | 196.202 |
| Blind or totally and permanently disabled | Florida resident who is blind or totally and permanently disabled | $5,000 | 196.202 |
| Disabled veteran, 10 percent or more | Honorably discharged veteran disabled 10 percent or more by wartime service or service-connected misfortune | $5,000 | 196.24 |
| Combat related disabled veteran discount | Veteran 65 or older with a permanent combat related disability | Discount equal to the VA disability percentage | 196.082 |
| Total and permanent service-connected disability | Honorably discharged veteran with a VA total and permanent service-connected disability | Full exemption on the homestead | 196.081 |
| Quadriplegic, paraplegic, wheelchair user, legally blind | Homestead owner with medical certification; income limit applies except for quadriplegics | Full exemption | 196.101 |
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How Does the Limited Income Senior Exemption Work?
It is a local option: a county or city must adopt it by ordinance, and it applies only to that government's taxes. Under Florida Statutes 196.075, a local government may exempt up to $50,000 for a homestead owner who is 65 or older with household income under a limit that is adjusted each year for inflation. A second option exempts the full assessed value when the home's just value is under $250,000 and the owner has lived there for at least 25 years.
- 2026 income limit: $38,686 in household adjusted gross income, according to the Department of Revenue (revised January 2026). The limit changes each year.
- Proof of income: the statute requires a sworn statement of household income, filed with supporting documents. Check your county's due date for income documents.
- School taxes: this exemption does not reduce school district taxes, because school boards do not adopt it.
What Does Each County Offer for Seniors?
| County | Senior exemption details from the property appraiser |
|---|---|
| Lake | The Lake County Property Appraiser lists a Limited Income Senior Exemption with income at or under $38,686. Lake County and Minneola allow up to $50,000; Clermont, Lady Lake, Mount Dora, and Tavares allow up to $25,000. Income documents are due by May 1. Lake County has also adopted the 25-year residency option, which applies to Lake County general millage only. |
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If you live in Sumter or Marion County, or inside a city, ask your county property appraiser whether your city or county offers the local senior exemption and how much it is: Sumter County Property Appraiser, Marion County Property Appraiser, or Lake County Property Appraiser.
What Is the Widow and Widower Exemption?
A Florida resident whose spouse has died can receive a $5,000 exemption under Florida Statutes 196.202. The Lake property appraiser notes that a death certificate is required and that the exemption ends on remarriage. The same statute provides $5,000 for Florida residents who are blind or totally and permanently disabled. Lake lists acceptable disability proof as Form DR-416 from a Florida physician or a Social Security letter.
What Exemptions Are Available to Veterans?
- $5,000 for a 10 percent or greater disability. Under 196.24, an honorably discharged ex-servicemember with a service-connected disability of 10 percent or more may receive $5,000 off any property they own. The unremarried surviving spouse may also qualify.
- Full exemption for total and permanent disability. Under 196.081, an honorably discharged veteran with a service-connected total and permanent disability, as certified by the U.S. Department of Veterans Affairs, can have the homestead fully exempt. The benefit can carry over to a surviving spouse until remarriage or sale, and in some cases can move with the spouse to a new homestead. The statute also covers surviving spouses of service members who died on active duty and of certain first responders. A veteran may apply before the VA paperwork arrives under subsection (5).
- Combat related disabled veteran discount. Under 196.082, a veteran who is 65 or older, honorably discharged, and has a permanent combat related disability may receive a discount equal to the VA disability percentage. Bring the VA disability letter, documentation reasonably identifying the disability as combat related, proof of honorable discharge, and proof of age as of January 1. Lake says to apply with homestead; Marion asks combat veterans to apply in person.
The Department of Revenue publishes a veterans exemption brochure (PT-109) that summarizes these options.
What About Other Disability Exemptions?
Florida Statutes 196.101 fully exempts the homestead of a quadriplegic. A paraplegic, a person who must use a wheelchair, or a legally blind person may also receive a full exemption if household gross income is under the statute's inflation-adjusted limit. The statute requires certification from two Florida licensed physicians or the VA. Ask the property appraiser for the current income limit.
When and Where Do You File?
File with the property appraiser for the county where the home sits, generally by March 1 (Florida Statutes 196.011). Lake says its filing window runs January 2 to March 1 and that exemptions renew automatically once granted.
- Lake: lakecopropappr.com exemptions page
- Sumter: sumterpa.com tax and exemptions page
- Marion: pa.marion.fl.us, phone 352-368-8300
Note: Amendment 3 is on the Nov 3, 2026 ballot and may change these figures. If approved, it would change homestead exemption amounts starting with 2027.