Florida homestead is a property-tax classification, not a flat dollar discount on your bill. Eligibility depends on ownership and permanent-residence facts as of January 1 of the tax year. The county property appraiser makes the determination. Start with the county's application instructions rather than a savings promise.
What the exemptions cover in 2026
Under Florida Statutes §196.031, the first exemption covers up to $25,000 of assessed value for school-district and other ad valorem levies. A separate additional exemption covers assessed value above $50,000 for non-school levies only. It is adjusted annually; the Florida Department of Revenue lists a 2026 maximum of $26,411. Your actual reduction depends on your assessment and the levy. These exemptions do not remove non-ad valorem special assessments.
How to apply
- Find your county property appraiser's official homestead application page and confirm the current filing and late-filing rules for the tax year you seek.
- Check the recorded deed, permanent-residence requirements and documents the county requests. Do not assume that owning the home or receiving the seller's exemption transfers the benefit automatically.
- File directly with the county property appraiser and retain the confirmation. Ask the office about the status if any ownership, residency or parcel details change.
Save Our Homes and portability are different benefits
Florida Statutes §193.155 governs the Save Our Homes assessment limit and portability of an eligible assessment difference. It is not a cap on millage or the total tax bill. Portability is not the same as carrying over the old home's tax payment. Ask the receiving county property appraiser to calculate your situation, especially when moving between counties or changing ownership.
Before you buy or relocate
Compare property-specific estimates under the current owner's status and your expected status. Our property-tax guide explains the school/non-school split. If the rules or deadlines matter to a transaction, confirm them with the county office; this page is not legal or tax advice.