Exemptions

• Homestead Exemption
  • Portability
• $500 Widow/Widower Exemption
• $500 Disability Exemption
• Limited Income Senior Exemption
  • Limited Income Senior PLUS Exemption
• Military/Veterans Exemptions
  • $5000 Service Connected Disability Exemption
  • $5000 Service Connected Disability Exemption for Surviving Spouse
  • Combat Related Disability Exemption for Seniors
  • Service-Connected Total and Permanent Disability Exemption
  • Deployed Service Member Property Tax Exemption
• Fallen Hero Exemption
• Total and Permanent Disability Exemption (non service-connected)
• Total & Permanently Disabled First Responder Exemption FS 196.102
• Religious/Charitable/Institutional or Organizational Exemptions
• Real Property Dedicated in Perpetuity for Conservation Exemption

Homestead Exemption

If you own and occupy property in Orange County and the property is your permanent residence as of January 1, applying for a Homestead exemption could reduce the taxable value of your Homestead property by up to $50,000, resulting in a tax savings of approximately $750 annually. Applications must be submitted by March 1 of the year for which you are applying . Failure to do so constitutes a waiver of the exemption.  

Applications can be completed online, by mail, or in person.

Click Here for the Homestead Exemption eligibility requirements and frequently asked questions.

• Portability

  The Homestead Exemption was designed for longevity.  The longer you reside on your homestead property, the more tax savings you accumulate year after year.  This savings is referred to as the “Save Our Homes” benefit. 

  The Save Our Homes assessment cap is simply the difference between the market (just) value and the assessed value of your homestead property.  You subtract the assessed value from the market value and that difference is what you may be able to transfer to your new property when you apply for your new homestead exemption through the portability process.

  Portability reduces the assessed value of your new homestead and saves you money in addition to the homestead exemption.  This simply means that homeowners who move from one homestead to another can transfer the savings they accumulated from their prior homestead to their new homestead, when they apply for their new homestead exemption.

  There is a catch—not everyone may qualify.   The statute governing portability (Florida Statute 193.155(8)) is complicated and narrow in scope.  There are situations in which an applicant may be denied portability.

  According to the statute, to qualify for portability you must first establish your new homestead exemption and you had to have a homestead exemption on January 1 of either the last three preceding years.

  If you are planning to move to a new property anywhere in Florida and you currently have a homestead exemption, you will need to apply for a homestead exemption on your new property and apply for portability at the same time and you must do so within three years from the last January 1 in which you had your previous homestead exemption.

  The link below leads you to frequently asked questions about portability that may help you understand how the process works.  If you still have questions, please contact our Customer Service Department 407-836-5044 who will further assist you.

  Portability FAQs

$500 Widow/Widower Exemption

Any widow/widower who is a permanent Florida Resident as of January 1^st of the tax year for which the exemption is being claimed and owns property in Orange County may file for this exemption.  If the widow/widower remarries however, they are no longer eligible.  Also, if the individual was divorced from the deceased prior to their death, they are not considered a widow/widower.  Applicants for this exemption must submit a death certificate along with an application.

Applications can be completed online, by mail, or in person.

$500 Disability Exemption

If you have a disability you may qualify for an additional $500 exemption.  To qualify, applicants must be a permanent Florida Resident as of January 1^st of the tax year for which the exemption is being claimed and own property in Orange County.  A statement of disability from a licensed, Florida physician on the state required form: DR-416 must be submitted with your application.

Applications can be completed online, by mail, or in person.

Limited Income Senior Exemption

If you are 65 years of age or older and qualify for a homestead exemption in Orange County and have a total household income that does not exceed the annual limit set by the Department of Revenue, you may qualify for this additional exemption. 

To qualify for 2021, your 2020 total household income cannot exceed $31,100.  You must have filed an application by March , 2021.  Income documentation may be sent separately and is due by June 1, 2021.

You can download an application and mail it to our office or bring all required documentation with you during the filing period to:

Click Here for Limited Income Senior Exemption frequently asked questions.

• Limited Income Senior PLUS Exemption

  The Limited Income Senior PLUS exemption is an additional exemption available to qualifying seniors who maintain long term residency and meet all other filing requirements. 

  To qualify, the applicant:

  • Must be 65 years of age or older and own your residence as of January 1st 
  • Must have maintained permanent residence at property for 25 years or more
  • Have an Adjusted Gross Income for 2020 of $31,100 or less per household. (This amount is adjusted annually)
  • Complete a new Limited Income Senior Plus exemption application
  • Submit Income proof for all household residents
  • Complete a residency affidavit

  Please note, the market value of the property must be less than $250,000 to qualify and the LIS Plus exemption only applies to Orange County General taxes.

Military/Veterans Exemptions

• $5000 Service Connected Disability Exemption

  If you have a service connected disability of 10% to 100% (not totally and permanently disabled) you may qualify for this exemption. To determine if you qualify, applicants must be a permanent Florida Resident as of January 1^st of the tax year for which the exemption is being claimed and submit a letter from the United States Government or the United States Department of Veterans Affairs that contains the following information:

  1) The percentage of service connected disability (10% to 100%)

  2) The effective date of the disability (the disability must be effective as of Jan. 1 of the year you wish to apply)

  3) The applicant was honorably discharged

  However, a disabled veteran who feels they may qualify for this exemption may apply before receiving the necessary documentation. The exemption will not be granted until the proper documentation is received, but upon receipt of the documentation the exemption may be granted as of the date of the original application.

  Applications can be completed online, by mail, or in person.

• $5000 Service Connected Disability Exemption for Surviving Spouse

  If you are the unremarried surviving spouse of a deceased veteran who was eligible to qualify for a service connected disability exemption of 10% to 100% (not totally and permanently disabled), you may qualify for this exemption. You must be a permanent Florida Resident as of January 1^st of the tax year for which the exemption is being claimed and submit the following:

  1) A letter from the United States Government or the United States Department of Veterans Affairs stating the percentage of service connected disability 10% to 100% (not totally and permanently disabled) of the deceased spouse.  The letter must have the effective date of the disability (the disability must be effective as of Jan. 1 of the year you wish to apply)

  2) A copy of spouse death certificate

  However, a surviving spouse who feels they may qualify for this exemption may apply before receiving the necessary documentation. The exemption will not be granted until the proper documentation is received, but upon receipt of the documentation the exemption may be granted as of the date of the original application.

  Please note - The benefit of the exemption does not carry over to the veteran's spouse in the event of the veteran's death. The surviving spouse is required to apply as the widow/widower of the service member.  Please contact our office (407)836-5044 for additional information. 

  Applications can be completed online, by mail, or in person.

• Combat Related Disability Exemption for Seniors

  If you qualify for homestead in Orange County and are a partially or totally disabled veteran who was 65 years of age or older as of January 1, whose disability was combat-related, and who was honorably discharged you may qualify for this additional exemption. 

  The percentage of tax discount a veteran may qualify for is based on the overall service-connected disability percentage the veteran has been granted by the Department of Veterans Affairs, a portion of which must be combat-related. Applicants must provide a letter from the Department of Veterans Affairs stating that the applicant was honorably discharged, that the disability is service connected and combat related, the percentage of disability (it must be at least 10%), and the effective date of the disability.  It is imperative that the letter contain the verbiage "combat related".

  However, a disabled veteran who feels they may qualify for this exemption may apply before receiving the necessary documentation. The exemption will not be granted until the proper documentation is received, but upon receipt of the documentation the exemption may be granted as of the date of the original application.

  Applications can be completed online, by mail, or in person.

• Service-Connected Total and Permanent Disability Exemption

  Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans, and spouses of a Florida resident veteran who died from service-connected disabilities while active duty member of the United States Armed Forces, may qualify for an exemption.

  To be eligible for this exemption, an applicant must own and occupy their home, be a permanent resident of Florida as of January 1^st of the tax year for which the exemption is being claimed and have a homestead exemption on the property.

  Applicants for this exemption must provide a letter from the United States Government or United States Department of Veterans Affairs which certifies that the veteran has a service-connected, total and permanent disability or certifies the death of the spouse while on active duty. 

  The letter from the United States Government or United States Department of Veterans Affairs is required to have the following: 

  1) The signature of a representative of the United States Government or United States Department of Veterans Affairs

  2) An "effective date" stating when the veteran became totally and permanently disabled, and it must clearly state that the veteran is totally and permanently disabled (the disability must be effective as of Jan. 1 of the year you wish to apply). However, a disabled veteran or surviving spouse who feels they may qualify for this exemption may apply before receiving the necessary documentation. The exemption will not be granted until the proper documentation is received, but upon receipt of the documentation the exemption may be granted as of the date of the original application.

  Rating decision letters cannot be accepted as proof of a service-connected total and permanent disability to qualify for this exemption. Click here to view a sample of an acceptable letter. 

  Please note - The benefit of the exemption does not carry over to the veteran's spouse in the event of the veteran's death. The surviving spouse is required to apply as the widow/widower of the service member.  Please contact our office (407)836-5044 for additional information.

  Applications can be completed online, by mail, or in person.

  Service-connected Total and Permanent Disability Exemption                                                                                  Property Acquired Between January 1 and November 1

  Beginning with the 2021 tax year, the Florida Legislature enacted Chapter 2020-140 which provides additional provisions to Florida Statute 196.081(1)(b) for veterans with a total and permanent disability and surviving spouses.

  If you had a homestead and service-connected total and permanent disability exemptions on a home in Florida last year and purchased a new home between January 1 and November 1 of that year, you may be eligible for a prorated refund on your taxes for that first year you own the new property.

  The requirements for the refund are that the veteran or veteran’s surviving spouse:

  • receives an exemption under section 196.081, F.S, on a property for the tax year, and
  • applies for and receives an exemption on the newly acquired property in the next year under section 196.081, F.S. 

  In other words, you have a service-connected total and permanent disability in the tax year 2020 and you purchased a new home in 2020 between January 1 and November 1, apply for the homestead and service-connected total and permanent disability exemptions for 2021—you can get a prorated refund on the taxes you paid in 2020 for the amount of time your owned that property. 

  Your application must be approved for the exemption and your prior year taxes on the new property must also be paid before the proration refund can be issued.

  The full text of the law is available here: http://laws.flrules.org/2020/140

• Deployed Service Member Property Tax Exemption

  If you were a deployed service-member on active duty during the preceding calendar year outside the continental United States, Alaska, or Hawaii in support of the following operations, you may qualify for this additional exemption:

  ·        Operation Noble Eagle

  ·        Operation Joint Task Force Bravo

  ·        Operation Joint Guardian

  ·        Operations in the Balkans

  ·        Operation Nomad Shadow

  ·        Operation US Airstrikes Al-Qaeda in Somalia

  ·        Operation Copper Dune

  ·        Operation Georgia Deployment Program

  ·        Operation Spartan Shield

  ·        Operation Observant Compass

  ·        Operation Inherent Resolve

  ·        Operation Atlantic Resolve

  ·        Operation Freedom’s Sentinel

  ·        Operation Resolute Support

  ·        Operation Juniper Shield

  ·        Operation Pacific Eagle

  ·        Operation Martillo

  Applicants must currently receive a homestead exemption in Orange County and must submit the Deployed Military Exemption Application, along with copies of deployment orders listing deployment dates and the deployment travel voucher, or a copy of form DD-214, showing deployment dates.  Applicants for this exemption must apply with the Deployed Military Exemption Application (DR501M).

  You can apply in person or by mail.

Fallen Hero Exemption

An un-remarried, surviving spouse of a first responder who died in the line of duty may be exempt from ad-valorem taxation if the deceased was a Florida resident as of January 1 of the year the first responder died.  Applicants for this exemption must qualify for homestead and submit an application by March 1, along with documentation from the first responder’s Florida employer certifying that the death occurred while in the line of duty, as well as a copy of the deceased’s death certificate.  

Applications can be completed online, by mail, or in person.

Total and Permanent Disability Exemption (non service-connected)

Total & Permanently Disabled First Responder Exemption FS 196.102

Amendment 3 was approved by the voters in the November 8, 2016, general election. This amendment to the Florida Constitution allows the Legislature to provide ad valorem tax relief on homestead property for a first responder who is totally and permanently disabled due to an injury sustained in the line of duty.

Any real estate that is owned and used by a person who has a total and permanent disability as a result of an injury sustained in the line of duty while serving as a first responder in the State of Florida or during an operation in another state or country authorized by the State of Florida or a political subdivision of Florida is exempt from taxation if the first responder is a permanent resident of this state on January 1st of the year for which the exemption is being claimed. 

Required Documentation To Qualify: (Click here for documentation)

1) A certificate of total and permanent disability from two Florida licensed physicians who are professionally unrelated attesting to the applicant's total and permanent disability. (DR-416 forms enclosed) OR 

     Documentation from the Social Security Administration stating that the applicant is totally and permanently disabled. The documentation must be provided to the property appraiser within 3 months after issuance.

2) A certificate from the organization that employed the first responder at the time that the injury or injuries occurred. The employer certificate shall be supplemented with documentation of the incident or event that caused the injury, such as an accident or incident report.   The employer certificate must contain, at a minimum, the following information:

-The title of the person signing the certificate.

-The name and address of the employing entity.

-A description of the incident which caused the injury or injuries.

-A statement that the first responder's injury or injuries were:

·Directly and proximately caused by service in the line of duty.

·Without willful negligence on the part of the first responder.

·The sole cause of the first responder's total and permanent disability.

Religious/Charitable/Institutional or Organizational Exemptions

Organizational exemptions may be applied for if the property is owned and used exclusively or predominately by a tax exempt organization as of January 1st of the application year.  Timely applications will be accepted between January 1 through March 1, 2021 and you may apply in person or by mail.   Failing to file for this exemption will constitute a waiver of the exemption for the current year, this exemption is not automatic even if your organization has a 501 C (3) status with the IRS.  

Various exemptions are provided for under Florida Statute 196:

• Charitable - Must provide charitable services that if interrupted could result in public funds being allocated to cover the service
• Religious - Must be used for religious purposes
• Educational - Must be used for educational purposes as provided under 196.012 (5)

For more information, please contact our office at (407) 836-5073 or visit our office at 200 S. Orange Avenue, Suite 1700, Orlando, FL 32801.

Real Property Dedicated in Perpetuity for Conservation Exemption

Owners of non-commercial land, of 40 acres or more, that is dedicated in perpetuity for conservation purposes may file for a 100% exemption. (If the dedicated 40+ acres of land is commercial property, it may be eligible for a 50% exemption.) Dedicated in perpetuity means the land is encumbered by an irrevocable, perpetual conservation easement. These easements survive sales, inheritances, and even tax deed sales.

If your land contains less than 40 contiguous acres and meets any of the criteria listed below, it may qualify for this exemption but only if the State of Florida Acquisition and Restoration Council has determined that the land fulfills the state's conservation policy and yields a significant public benefit. 

• Contains natural sinkholes or springs that serve a water recharge or production function.
• Contains a unique geological feature.
• Provides habitat for endangered or threatened species.
• Provides nursery habitat for marine and estuarine species.
• Provides protection or restoration of vulnerable coastal areas.
• Preserves natural shoreline habitat.
• Provides retention of natural open space in otherwise densely built-up areas.

In order to be eligible for this exemption, the land owner must apply by March 1 and must include a copy of the recorded document establishing a conservation easement. Recorded easements must include documentation of the values to be protected and a management plan.

If your property meets these requirements, you can apply in person or by mail.