The filing period for submitting applications for ad valorem property tax exemptions to the county Property Appraisers opened January 1, 2011.  If you believe you might qualify for such exemption for your 2011 property taxes, you must file your application with the Property Appraiser before March 1, 2011.  The two most common exemptions applied for include:

The filing period for submitting applications for ad valorem property tax exemptions to the county Property Appraisers opened January 1, 2011. If you believe you might qualify for such exemption for your 2011 property taxes, you must file your application with the Property Appraiser before March 1, 2011. The two most common exemptions applied for include:

  • Homestead Exemption: Those who qualify for a homestead exemption can seek up to two (2) $25,000 exemptions (for a potential combined total of $50,000) from their home’s assessed value. Basic criteria are that the applicant is a bona fide Florida resident possessing title to the property and residing at the property on January 1, 2011 as their permanent residence. There are other criteria and many exceptions as well.
  • Agricultural Exemption: The property must have been used for a bona fide commercial agricultural use as of January 1, 2011. The applicant is asked to submit various supporting information, including financial documents, to support an agricultural classification on the property.

Other ad valorem real property exemptions include, among others:

  • Senior Exemption
  • Widow/Widower Exemption
  • Veterans Disability Exemption

There are a host of exemptions applicable to tangible personal property as well. Applications for these exemptions, as well as additional information on each, can be found on your local Property Appraiser’s website.

For those interested in some recent case law addressing the homestead and agricultural exemptions, see below.

Recent Florida cases addressing ad valorem real property tax exemptions:

  • De La Mora v. Andonie, No. 3D09-3427, 2010 WL 5093142 (Fla. 3d DCA 2010): The Court held that Honduran couple, while not U.S. citizens themselves but lawfully residing here on temporary visas, were eligible for the ad valorem homestead exemption by virtue of the property being the permanent residence of their three minor children. The fact that the children were dependent on their parents was sufficient qualification for the parents to receive the assessment exemption based on the language contained in Article VII, section 6(a) of the Florida Constitution.
  • Wells v. Haldeos, No. 2D09-4250, 2010 WL 4137581 (Fla. 2nd DCA 2010): The Second District Court of Appeal found that an individual was eligible to receive the ad valorem homestead exemption even though he was legally married and his spouse received the benefit of a homestead exemption in another state. While the general rule is that only one homestead may be claimed per family unit, the Court reasoned that the husband and wife had established two separate households and were not a “family unit” for these purposes.
  • Tilton v. Gardner, No. 5D09-1097, 2010 WL 5128092 (Fla. 5th DCA 2010): The Court upheld the denial of the agricultural tax exemption to landowners who used the property for a timber harvesting operation. Although timber was being harvested on the site, no affirmative steps by the landowner had been taken to promote natural regeneration on the property. The Court deemed the landowner was not entitled to the exemption finding they had abandoned or discontinued the bona fide commercial agricultural use.