Homestead And Other Exemption Information

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Homestead Exemptions

FLORIDA HOMESTEAD EXEMPTION
FILING PERIOD JANUARY 1 – MARCH 1

Florida law requires that application be made by March 1^st to be eligible for up to a $50,000 Homestead Exemption. Only new applicants or those who had a change of residence need apply. Automatic renewals are mailed in January each year.

What Is A Homestead Exemption?

Homestead Exemption is a constitutional benefit of up to a $50,000 exemption removed from the assessed value of your property. It is granted to those applicants who timely file by March 1, possess title to real property and are bona fide Florida residents living in the dwelling and making it their permanent home on January 1. Properties granted Homestead Exemption automatically receive the “Save Our Homes” benefit. This is a constitutional benefit approved by the Florida voters in 1992. It places a limitation of 3% on annual assessment increase on Homestead properties beginning with the 1995 tax year. For properties granted Homestead Exemption in the prior years, that assessed value will be the base value for the implementation of “Save Our Homes". Thereafter, the assessed value will not increase more than 3% or the Consumer Price Index, whichever is less. Exceptions to that limitation include new additions or construction that escaped taxation in the past. Another exception would occur when a homestead property sells: the assessed value returns to fair market value in the year following the sale. That fair market value assessment then becomes the base value for “Save Our Homes” purpose for the new owner/homestead applicant.

INFORMATION/DOCUMENTATION IS REQUIRED IN ORDER TO FILE FOR ANY EXEMPTION - PERMANENT FLORIDA RESIDENCY,
OWNERSHIP AND OCCUPANCY** OF THE PROPERTY AS YOUR PRIMARY HOMESTEAD PROPERTY IS REQUIRED AS OF JANUARY 1

You may file for your homestead exemption by mail, in person or on-line at www.leepa.org. If filing online, please read on-line filing instructions carefully to determine eligibility. If you are filing by mail, you may download an application form, complete same, attach required documentation and mail the form to our office. If you are not a registered voter and cannot provide a photocopy of your recorded Declaration of Domicile, you must visit the Appraiser’s office to complete this form for recording. Contact info: E-mail: Exemptions@leepa.org, Phone: 239-533-6100, physical location: Constitutional Complex, 2480 Thompson St, 4th floor, Fort Myers Florida 33901 between the hours of 8:30 a.m. and 5:00 p.m. Monday through Friday.

In addition to having legal title/ownership of the property and actually permanently occupying ( residing) at the property as of January 1 ** you must meet Florida residency requirements such as Driver’s License, Voter registration, Tag, Domicile, etc. as of the filing deadline (but no later than April 1) or you may not qualify for the current tax year - Please review the following information carefully.

1. Applicants must hold a valid Florida Driver’s License. If you apply in person, provide the original license at the time you make application. If you apply by mail, include a photocopy of the front and back of the license with your exemption application. A Florida I.D. Card can be used ONLY if you do not hold a driver’s license in any other jurisdiction. (A “Valid in Florida ONLY” license is not acceptable).
2. Florida vehicle license plate (tag) number is required. If you own multiple vehicles, at least one vehicle must be registered in Florida. Leased vehicles must be registered in Florida. Company owned vehicles do not require Florida registration (license tags).
3. If you ARE a U.S. Citizen – provide your Lee County Florida Voter’s Registration Number or – if you do not vote - you will be required to complete and record a Declaration of Domicile. (There is no fee for applying for homestead –however, there is fee for recording the Declaration of Domicile). If you have not already recorded the Domicile, YOU MUST APPLY IN PERSON. The domicile form is available at the Appraiser’s Office.
4. Proof of U.S. Citizenship may be required. IF YOU ARE NOT A U.S. CITIZEN – you must possess a valid Permanent Resident Alien Card or proof that your card has been approved. Proof of asylum is also accepted. A Declaration of Domicile must be recorded in Florida. Temporary visas and work visas do not qualify. To apply by mail, you must submit a legible copy of the front and back of your permanent resident card and a copy of the recorded declaration of domicile. See Item #3 (above) for information on /recording the Declaration of Domicile.
5. Social Security Number is required for all applicants and the spouse of all applicants. If married, you must provide your spouse’s Social Security number even though the spouse is not an owner of the property and is not applying for exemption.
6. Date of birth for applicant(s).
7. Proof of ownership – copy of Lee County tax bill or recorded Deed to prove ownership of the property on which you are making exemption application. Ownership held in Trust may require that copies of Trust documents be provided for our review.
8. Proof that you (or your spouse) do not receive a residency based exemption or tax credit in another jurisdiction –You cannot claim a residency based homestead exemption, tax credit or rollback in any other state or county while receiving the homestead exemption in Lee County. In addition, if you are married, your spouse cannot receive exemption, tax credit or rollback in any other jurisdiction. Section 6 (b) Article VII, Fl Constitution states that not more than one exemption shall be allowed any individual or family unit. You will be asked to sign an affidavit stating that you have been informed and that you are responsible for removing any other exemption in order to qualify in Lee County.

Who Is Eligible to File for an Exemption?

Those individuals whose names appear on the deed and who reside on the property as of Jan. 1 and who are bona fide Florida residents are eligible to file. If the property is held in title by “Tenancies by the Entireties” (husband and wife) or Joint Tenants with Right of Survivorship, only one person is required to file in order to receive 100% benefit *. Property held as “Tenants in Common requires that only persons who reside on the property are eligible to file for the exemption. In order to qualify for 100% benefit as Tenants in Common, all persons whose names appear on the deed must qualify and file, otherwise the benefit is prorated according to the applicant’s percentage of ownership. * Regardless of the type of tenancy, it is recommended that all persons whose names appear on the deed and reside on the property apply for the exemption to safeguard your benefits from ownership changes in the future due to death, divorce or other changes.

Visit our website or contact our office for additional exemption information; you may be entitled to exemptions other than those listed below:

• SENIOR EXEMPTION: All residents of Lee County, 65 years of age or older as of Jan 1, whose annual adjusted gross household income does not exceed the mandated income limitation may qualify for this additional exemption. Income limits are adjusted annually (Senior Instructions and download forms).
  
  
• $500 WIDOW/WIDOWER’S EXEMPTION - To file for Widow or Widower’s Exemption you must be a widow or widower prior to JANUARY 1st of the tax year and provide proof of your spouse’s death. Divorced persons do not qualify for this exemption.
  
  
• $500 DISABILITY EXEMPTION – Veteran / Non Veteran – Florida residents who provide proof of total and permanent disability or proof of legal blindness may qualify. Certification from two professionally unrelated Florida physicians and or other official certification of disability is required. Income verification is not required. (Physician’s Certification of Disability forms are available in our office or download the form: DR-416 Form
  
  
• VETERAN $5,000 DISABILITY EXEMPTION –An honorably discharged ex-service member designated as 10 % through 99% disabled due to war-time or by service connected misfortune may qualify. The surviving spouse of the veteran may also qualify to receive this exemption. (Provide documentation from VA indicating percentage of service connected disability).
  
  
• VETERAN – TOTAL AND PERMANENT DISABILITY EXEMPTION – An honorably discharged veteran with total and permanent service-connected disability may qualify for total exemption of ad-valorem taxes. (Provide documentation from VA stating service-connected total and permanent disability).
  
  
• TOTAL EXEMPTION OF HOMESTEAD PROPERTY FROM AD VALOREM TAXATION - Section 196.101, F.S. provides that real estate owned by quadriplegic is exempt from taxation – there is no income limitation for quadriplegics.. Paraplegic, hemiplegic, or other totally and permanently disabled persons, who must use a wheel chair for mobility, or are legally blind and produce physician or Div. of Blind Services certification of that fact shall be exempt from ad valorem taxation - Income limitation applies – proof of gross income is required and or other official certification of disability is required. (Florida Physician’s Certification of Disability forms are available in our office or can be downloaded from our website).

It is the responsibility of every taxpayer to annually verify their exemption / SOH portability status and notify the Appraiser of any corrections. The Notice of Proposed Taxes (TRIM Notice) mailed each year in mid-August documents your exemption and SOH status. Review your exemption and/or portability status on the Notice of Proposed Taxes (TRIM Notice) carefully each year. If you believe that you should have received an exemption, SOH or portability of the SOH benefit for the current tax year and this information is not documented on the Notice, contact our office immediately. Failure to provide all qualifying documentation no later than the deadline stated on the TRIM Notice will result in the loss of your exemption / SOH benefit for the current tax year. Exemptions are not granted retroactively and are not automatically transferred to your new homestead. You must apply for exemption and portability of the SOH benefit (if applicable) any time you purchase and relocate to a new residence. Please govern yourself accordingly.

Where (How) to File for Homestead?

To better serve the residents of Lee County, we are now accepting Homestead Exemption applications by mail. The letter of instruction and application form may be obtained by visiting our Web Site at: www.leepa.org or may be picked up at one of the locations listed below. If you prefer to apply in person, you may do so at our Main Office located at 2480 Thompson Street, 4th floor, Fort Myers, Florida between the hours of 8:30 a.m. and 5:00 p.m. Monday through Friday. You may submit your application by mail. Be sure to include all required documentation and information at the time you mail your application. Incomplete applications cannot be processed and will be returned to you for completion. Mail your application to Lee County Property Appraiser, P O Box 1546, Fort Myers, Florida 33902. Your application must be postmarked no later than midnight, March 1, of the year in which you qualify for exemption.

To apply in person you must apply at 2480 Thompson Street, 4th Floor, Fort Myers, Florida 33901 . Please be sure that you have all the required documentation/information with you when you visit our office to apply. Hours of operation are 8:30 A.M to 5:00 P.M, Monday through Friday. The Office of the Property Appraiser is closed in observance of scheduled holidays as per the Board of Lee County Board of County Commissioners. Please refer to our “List of Observed Holidays” on the home page of our website at www.leepa.org.

To File by Mail ONLY –
Locations to Pick Up Homestead Applications:

The Lee County Tax Collector's Office does not provide exemption application forms and cannot assist you in filing an exemption.

MOBILE HOME EXEMPTION

If you hold title to a mobile home and the land on which it is situated and the mobile home is permanently affixed to the land, you can make application to the Property Appraiser to have the property appraised as real property. This application requires you to purchase an "RP" sticker from the Tax Collector’s Office. You must make application for the sticker between January 1st and March 1st. Homestead exemption may be allowed if the mobile home meets the above qualifications and the property owner meets the qualifications for the exemption.

When no one individual owns the land, as is the case with some mobile home parks, the park is taxed for the land as a whole (real property) and the improvements to the mobile home are taxed as Tangible Personal Property. However, you still must buy a yearly "MH" tag for the mobile home itself from the Tax Collector’s Office.

AGRICULTURAL CLASSIFICATION

An agricultural classification is the designation of land by the Property Appraiser, pursuant to F.S. 193.461, in which the assessment is based on agricultural use value.

To qualify for Agricultural classification, a return must be filed with the Property Appraiser between January 1 and March 1 of the tax year. Only the land that is used for a bona fide agricultural purpose shall be classified agricultural. "Bona Fide Agricultural Purposes" means good faith commercial agricultural use of the land.

The Property Appraiser, prior to classifying such lands, may require the taxpayer or the taxpayer’s representative to furnish such information as may reasonably be required to establish such lands are actually used for a bona fide agricultural purpose.

The Property Appraiser may deny agricultural classification to the following lands:

• Lands that are not being used for or diverted from agricultural use
• Land that has been zoned non-agricultural at the request of the owner
• Land on which a sub-division plat is recorded
• Land which is purchased for a price three or more times the agricultural appraisal placed on the land

PENALTY

Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor punishable by up to one (1) year in prison and/or a $5,000 fine. 196.131, F.S.

Send exemption questions to Exemptions@leepa.org