Florida Disabled Veteran Property Tax Exemption Calculator

• Fla. Stat. 196.24 exempts property of an ex-servicemember who is a bona fide Florida resident, was discharged under honorable conditions, and is disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service (as defined in Fla. Stat. 1.01(14)). The property appraiser decides whether the disability meets the 196.24 wording "by misfortune or while serving during a period of wartime service". The calculator does not check the discharge or the cause of the disability; the property appraiser decides.

  “Any ex-servicemember, as defined in s. 196.012, who is a bona fide resident of the state, who was discharged under honorable conditions, and who has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service as defined in s. 1.01(14) is entitled to the exemption from taxation provided for in s. 3(b), Art. VII of the State Constitution as provided in this section.” (Fla. Stat. 196.24(1))

• The amount is $5,000 of property value, the same at 10 percent as at higher ratings.

  “Property to the value of $5,000 of such a person is exempt from taxation.” (Fla. Stat. 196.24(1))

• The Department of Revenue says this exemption is not tied to the home: unlike the total exemption, it does not need a homestead.

  “This exemption is not limited to homestead property.” (DOR PT-109)

• DR-501 also lists a separate $5,000 exemption for a totally and permanently disabled person on a qualified homestead (Fla. Stat. 196.202). It is not limited to veterans and the calculator does not model it.

  “Totally and Permanently Disabled $5,000 Disabled Florida physician, DVA3, or SSA4 196.202” (DOR Form DR-501, page 5, Added Benefits Available for Qualified Homestead Properties)

• A certificate of disability from the U.S. Government or the VA, shown to the property appraiser of the county where the property is, is prima facie evidence that the veteran is entitled to it.

  “The production by him or her of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein the ex-servicemember’s property lies is prima facie evidence of the fact that he or she is entitled to the exemption.” (Fla. Stat. 196.24(1))

• Fla. Stat. 196.081(1)(a) exempts a homestead from taxation when the veteran owns and uses it, was honorably discharged with a service-connected total and permanent disability, and a letter from the U.S. Government or the VA certifies that the veteran is totally and permanently disabled. The veteran must be a permanent Florida resident on January 1 of the tax year (or, if the veteran has died, was one on January 1 of the year of death).

  “Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled is exempt from taxation, if the veteran is a permanent resident of this state on January 1 of the tax year for which exemption is being claimed or was a permanent resident of this state on January 1 of the year the veteran died.” (Fla. Stat. 196.081(1)(a))

• The statute tests the letter, not a 100 percent rating. Fla. Stat. 196.081 does not mention individual unemployability. It asks whether a letter from the U.S. Government or the VA certifies that you are totally and permanently disabled, not how you reached the 100 percent rate. If you are paid at the 100 percent rate through TDIU, bring the VA letter that states your total and permanent status to your county property appraiser, who decides.

  “a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled” (Fla. Stat. 196.081(1)(a))

• Showing that letter to the property appraiser is prima facie evidence that the veteran or surviving spouse is entitled to the exemption.

  “The production by a veteran or the spouse or surviving spouse of a letter of total and permanent disability from the United States Government or United States Department of Veterans Affairs or its predecessor before the property appraiser of the county in which property of the veteran lies is prima facie evidence of the fact that the veteran or the surviving spouse is entitled to the exemption.” (Fla. Stat. 196.081(2))

• Buying a new home during the year: if title passes between January 1 and November 1, a qualifying veteran or surviving spouse can get a prorated refund of that year’s taxes on the new home by applying for and receiving the exemption there the next tax year (Fla. Stat. 196.081(1)(b)).

  “If legal or beneficial title to property is acquired between January 1 and November 1 of any year by a veteran or his or her surviving spouse receiving an exemption under this section on another property for that tax year, the veteran or his or her surviving spouse is entitled to a refund, prorated as of the date of transfer, of the ad valorem taxes paid for the newly acquired property if he or she applies for and receives an exemption under this section for the newly acquired property in the next tax year.” (Fla. Stat. 196.081(1)(b)1)

• The Florida Department of Veterans’ Affairs identification card for 100-percent permanent and total veterans stands in for the VA letter for most state benefits, but not for these exemptions: Fla. Stat. 295.17 excepts 196.081, 196.091 and 196.24.

  “Such card may be used by the veteran as proof of eligibility for any benefit provided by state law for 100-percent, service-connected permanently and totally disabled veterans except those benefits provided by ss. 196.081, 196.091, and 196.24.” (Fla. Stat. 295.17(1)(a))

• Fla. Stat. 196.091 exempts a homestead owned by an ex-servicemember who was honorably discharged with a service-connected total disability, holds a certificate that the VA has provided special pecuniary assistance for specially adapted housing, and must use a wheelchair for transportation. The calculator does not model it.

  “Any real estate used and owned as a homestead by an ex-servicemember who has been honorably discharged with a service-connected total disability and who has a certificate from the United States Government or United States Department of Veterans Affairs or its predecessor, or its successors, certifying that the ex-servicemember is receiving or has received special pecuniary assistance due to disability requiring specially adapted housing and required to use a wheelchair for his or her transportation is exempt from taxation.” (Fla. Stat. 196.091(1))

• The certificate shown to the property appraiser is prima facie evidence of the right to the exemption.

  “The production by an ex-servicemember of a certificate of disability from the United States Government or the United States Department of Veterans Affairs or its predecessor before the property appraiser of the county wherein his or her property lies is prima facie evidence of the fact that he or she is entitled to such exemptions.” (Fla. Stat. 196.091(2))

• Carry-over to the spouse: when the home was held with the spouse as an estate by the entirety and the veteran dies first, the exemption carries over while the spouse lives there and uses it as a domicile, until the spouse remarries or sells or otherwise disposes of the property.

  “In the event the homestead of the wheelchair veteran was or is held with the veteran’s spouse as an estate by the entirety, and in the event the veteran did or shall predecease his or her spouse, the exemption from taxation shall carry over to the benefit of the veteran’s spouse, provided the spouse continues to reside on such real estate and uses it as his or her domicile or until such time as he or she remarries or sells or otherwise disposes of the property.” (Fla. Stat. 196.091(3))

• Fla. Stat. 196.082 is a percentage discount, not a fixed exemption. A veteran age 65 or older who is partially or totally permanently disabled gets a discount from the tax owed on the homestead the veteran owns and lives in, if the disability was combat-related and the veteran was honorably discharged.

  “Each veteran who is age 65 or older and is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property that the veteran owns and resides in if: (a) The disability was combat-related; and (b) The veteran was honorably discharged upon separation from military service.” (Fla. Stat. 196.082(1))

• The discount equals the percentage of the permanent service-connected disability that the VA determines.

  “The discount shall be in a percentage equal to the percentage of the veteran’s permanent, service-connected disability as determined by the United States Department of Veterans Affairs.” (Fla. Stat. 196.082(2))

• The discount is figured last: all other exemptions, local option ones included, come off the assessed value first.

  “The property appraiser shall first ascertain all other applicable exemptions, including exemptions provided pursuant to local option, and deduct all other exemptions from the assessed value.” (Fla. Stat. 196.082(6)(a))

• The percentage then applies to the value that remains.

  “The percentage discount portion of the remaining value which is attributable to service-connected disabilities shall be subtracted to yield the discounted taxable value.” (Fla. Stat. 196.082(6)(b))

• Carry-over to the spouse: the discount carries over to a surviving spouse who holds title to the homestead and lives there, until the spouse remarries or sells or otherwise disposes of the property.

  “If the partially or totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the discount from ad valorem tax that the veteran received carries over to the benefit of the veteran’s spouse until such time as he or she remarries or sells or otherwise disposes of the property.” (Fla. Stat. 196.082(3))

• Proof to submit by March 1: the VA letter stating the percentage and identifying the combat-related part, a copy of the honorable discharge, and proof of age as of January 1.

  “An official letter from the United States Department of Veterans Affairs which states the percentage of the veteran’s service-connected disability and evidence that reasonably identifies the disability as combat-related; (b) A copy of the veteran’s honorable discharge; and (c) Proof of age as of January 1 of the year to which the discount will apply.” (Fla. Stat. 196.082(4))

• DR-501DV also asks for the VA’s evidence of which part of the disability is combat related when the rating decision letter does not say.

  “Evidence from the US Department of Veterans Affairs or military branch identifying the portion of the disability that is combat related, if not included in the rating decision letter” (DOR Form DR-501DV, page 1)

• Form DR-501DV is the application for the discount, for a veteran or the veteran’s surviving spouse.

  “This application is for use by a veteran or their surviving spouse to apply for an ad valorem tax discount on homestead property.” (DOR Form DR-501DV)

• Total exemption (Fla. Stat. 196.081(3)): when a totally and permanently disabled veteran dies first, the exemption carries over to the spouse who holds title to the homestead and lives there, until the spouse remarries or sells or otherwise disposes of the property.

  “If the totally and permanently disabled veteran predeceases his or her spouse and if, upon the death of the veteran, the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified in s. 196.031, the exemption from taxation carries over to the benefit of the veteran’s spouse until such time as he or she remarries or sells or otherwise disposes of the property.” (Fla. Stat. 196.081(3))

• A spouse who sells can move the exemption, up to the amount on the most recent tax roll, to a new primary residence, as long as the spouse does not remarry.

  “If the spouse sells the property, the spouse may transfer an exemption not to exceed the amount granted from the most recent ad valorem tax roll to his or her new residence, as long as it is used as his or her primary residence and he or she does not remarry.” (Fla. Stat. 196.081(3))

• A separate total exemption covers the homestead of the surviving spouse of a veteran who died from service-connected causes while on active duty, on a letter from the U.S. Government or the VA that attests to the death (Fla. Stat. 196.081(4)).

  “Any real estate that is owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran who died from service-connected causes while on active duty is exempt from taxation.” (Fla. Stat. 196.081(4))

• That exemption carries over as long as the spouse holds title, lives there and does not remarry.

  “The tax exemption carries over to the benefit of the veteran’s surviving spouse as long as the spouse holds the legal or beneficial title to the homestead, permanently resides thereon as specified in s. 196.031, and does not remarry.” (Fla. Stat. 196.081(4)(b))

• The $5,000 exemption (Fla. Stat. 196.24): the unremarried surviving spouse of a disabled ex-servicemember is entitled to it too.

  “The unremarried surviving spouse of such a disabled ex-servicemember is also entitled to the exemption.” (Fla. Stat. 196.24(1))

• Every Florida homestead gets an exemption of up to $25,000 of assessed value from all taxation except assessments for special benefits (Fla. Stat. 196.031(1)(a)).

  “is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution.” (Fla. Stat. 196.031(1)(a))

• The Department of Revenue states the two parts: the first $25,000 applies to all property taxes, school taxes included, and the additional exemption applies only to non-school taxes.

  “The first $25,000 applies to all property taxes, including school district taxes. The additional exemption applies to assessed value over $50,000 and only to non-school taxes.” (DOR Form DR-501, Exemption and Discount Requirements)

• The second exemption is up to $25,000 on the assessed value above $50,000, for every levy except school district levies.

  “Every person who qualifies to receive the exemption provided in paragraph (a) is entitled to an additional exemption of up to $25,000 on the assessed valuation greater than $50,000 for all levies other than school district levies.” (Fla. Stat. 196.031(1)(b))

• The $25,000 of the second exemption is adjusted for inflation every January 1 when the change is positive.

  “The $25,000 value of the additional exemption provided in this paragraph shall be adjusted annually on January 1 of each year for inflation using the percentage change in the Consumer Price Index for All Urban Consumers, U.S. City Average, all items 1967=100, or successor reports for the preceding calendar year as initially reported by the United States Department of Labor, Bureau of Labor Statistics, if such percent change is positive.” (Fla. Stat. 196.031(1)(b))

• The Department of Revenue’s chart gives the adjusted maximum of the second exemption: $26,411 for 2026 and $25,722 for 2025. The calculator uses the 2026 figure.

  “2026 2.7% $26,411 2025 2.9% $25,722 2024 Base year $25,000” (DOR chart, Additional Homestead Exemption Annual Increase (revised January 2026))

• Order of exemptions (Fla. Stat. 196.031(8)): the two general homestead exemptions come off first, unless the home is totally exempt, which is why the savings on the veteran exemption are worked out on the value left taxable.

  “Unless the homestead property is totally exempt from ad valorem taxation, the exemptions provided in paragraphs (1)(a) and (b) shall be applied before other homestead exemptions, which shall then be applied in the order that results in the lowest taxable value.” (Fla. Stat. 196.031(8))

• Save Our Homes caps how much the assessed value of a homestead can rise each year. The calculator does not apply the cap, so enter the assessed value from your notice or tax bill rather than market value.

  “Beginning the year after you receive homestead exemption, the assessment on your home cannot increase by more than the lesser of the change in the Consumer Price Index or 3 percent each year, no matter how much the just value increases.” (DOR Form DR-501, Save Our Homes (SOH))

• These figures are for the 2026 tax year; a constitutional amendment (CS/HJR 1F) that the Legislature has put to voters at the next general election would change the non-school homestead exemption from January 1, 2027 if approved.

  “If approved, the amendment would take effect on January 1, 2027.” (Enrolled CS/HJR 1F (2026 Special Session F), ballot statement)

• The resolution submits the amendment to the electors at the next general election.

  “shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose” (Enrolled CS/HJR 1F (2026 Special Session F))

• The ballot statement describes the change as an exemption from taxation for all levies other than school district levies. If it passes, check the Department of Revenue for the new figures before you rely on this page.

  “Exempts the first $250,000 of a homestead's value from taxation for all levies other than school district levies and requires, through general law, a schedule for full elimination.” (Enrolled CS/HJR 1F (2026 Special Session F), ballot statement)

• Tax bills state rates in mills. One mill is one one-thousandth of a dollar, so divide mills by 10 to get the percent of value that the calculator asks for.

  ““Mill” means one one-thousandth of a United States dollar.” (Fla. Stat. 192.001(10))

• The tax is the taxable value times the millage, which is why the calculator multiplies the value an exemption removes by the rate you type.

  “the millage is converted to a decimal number representing one one-thousandth of a dollar and then multiplied by the taxable value of the property to determine the tax on such property.” (Fla. Stat. 192.001(6))

• The deadline is March 1: the statute requires an application for exemption with the county property appraiser on or before March 1 of each year, except as 196.081(1)(b) provides for a home acquired during the year.

  “Except as provided in s. 196.081(1)(b), every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 of each year, file an application for exemption with the county property appraiser, listing and describing the property for which exemption is claimed and certifying its ownership and use.” (Fla. Stat. 196.011(1)(a))

• Missing March 1 waives the exemption for that year, except for the late-filing routes in the statute.

  “Failure to make application, when required, on or before March 1 of any year shall constitute a waiver of the exemption privilege for that year, except as provided in subsection (8) or subsection (9).” (Fla. Stat. 196.011(1)(a))

• Form DR-501, the Original Application for Homestead and Related Tax Exemptions, says the application is due to the property appraiser by March 1.

  “Application due to property appraiser by March 1.” (DOR Form DR-501, page 1)

• DR-501 also says permanent Florida residency is required on January 1.

  “Permanent Florida residency required on January 1.” (DOR Form DR-501, page 1)

• On DR-501 you tick the veteran benefit you claim: the exemption for a veteran disabled 10 percent or more, the wheelchair exemption, or the exemption for a service-connected totally and permanently disabled veteran or surviving spouse.

  “Veteran disabled 10% or more Disabled veteran confined to wheelchair, service-connected Service-connected totally and permanently disabled veteran or veteran’s surviving spouse.” (DOR Form DR-501, page 2)

• The age 65 discount (Fla. Stat. 196.082) is marked on DR-501 as needing an additional application, which is Form DR-501DV.

  “This type of exemption or benefit requires an additional application.” (DOR Form DR-501, footnote 1)

• The signed DR-501 goes to the county property appraiser.

  “File the signed application for exemption with the county property appraiser.” (DOR Form DR-501, page 3)

• The property appraiser decides: DR-501 says the county property appraiser makes the final determination.

  “Your county property appraiser will make the final determination.” (DOR Form DR-501, page 2)

• The DOR lists DR-501, revision 01/26, as the original application.

  “DR-501 - Original Application for Homestead and Related Tax Exemptions, R. 01/26 (pdf)” (DOR Property Tax Forms page)

• The DOR lists DR-501DV, revision 11/21, as the application for the discount for veterans age 65 and older.

  “DR-501DV - Application and Return for Homestead Tax Discount - Veterans Age 65 and Older with a Combat-Related Disability, R. 11/21 (pdf)” (DOR Property Tax Forms page)

• DR-501DV also goes to the property appraiser by March 1, with the required documents.

  “sign and submit the completed form by March 1, with the required documents, to the property appraiser in the county of your homestead.” (DOR Form DR-501DV, page 1)

• The DOR sends every application to the property appraiser of the county where the property is, and the property appraiser decides.

  “Submit all applications and documentation to the property appraiser in the county where the property is located. For local information, contact your county property appraiser. The property appraiser determines if a parcel is entitled to an exemption.” (DOR Property Tax Exemptions page)

• You may apply before the VA documents arrive. The exemption then starts from the date of the original application and excess taxes paid are refunded, limited to the 4-year period in Fla. Stat. 197.182(1)(e) (Fla. Stat. 196.081(5); the same rule is in 196.24(2), 196.091(4) and 196.082(7)).

  “An applicant for the exemption under this section may apply for the exemption before receiving the necessary documentation from the United States Government or the United States Department of Veterans Affairs or its predecessor. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid shall be refunded. Any refund of excess taxes paid shall be limited to those paid during the 4-year period of limitation set forth in s. 197.182(1)(e).” (Fla. Stat. 196.081(5))

• The DOR says the same: once the property appraiser has the documents, the exemption is effective from the date of the original application.

  “After the property appraiser receives the documentation, the exemption will be effective as of the date of the original application.” (DOR PT-109)

• Late filing: a qualified applicant who misses March 1 must file with the property appraiser on or before the 25th day after the property appraiser mails the notices of proposed property taxes under Fla. Stat. 194.011(1).

  “Any applicant who is qualified to receive any exemption under subsection (1) and who fails to file an application by March 1, must file an application for the exemption with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1).” (Fla. Stat. 196.011(9))

• The property appraiser may then grant it on sufficient evidence of why the applicant could not apply in time, or of extenuating circumstances.

  “Upon receipt of sufficient evidence, as determined by the property appraiser, demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances judged by the property appraiser to warrant granting the exemption, the property appraiser may grant the exemption.” (Fla. Stat. 196.011(9))

• If the property appraiser does not grant it, the applicant may petition the value adjustment board under Fla. Stat. 194.011(3).

  “If the applicant fails to produce sufficient evidence demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances as judged by the property appraiser, the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the exemption be granted.” (Fla. Stat. 196.011(9))

• Postal error: the value adjustment board must grant the exemption to an otherwise eligible applicant who can clearly document that missing March 1 was the result of postal error.

  “The value adjustment board shall grant any exemption for an otherwise eligible applicant if the applicant can clearly document that failure to apply by March 1 was the result of postal error.” (Fla. Stat. 196.011(8))

• If the property appraiser denies the application, you may petition the county’s value adjustment board.

  “If the property appraiser denies your application, you may file a petition with the county’s value adjustment board.” (DOR PT-109)

• Renewal: after an exemption is granted, the property appraiser mails a renewal application each year on or before February 1 and accepts it as evidence of the exemption unless the application is denied.

  “Once an original application for tax exemption has been granted, in each succeeding year on or before February 1, the property appraiser shall mail a renewal application to the applicant, and the property appraiser shall accept from each such applicant a renewal application on a form prescribed by the Department of Revenue.” (Fla. Stat. 196.011(7)(a))

• A county may waive the annual application after the first one is granted, if the property appraiser asks and the county’s governing body votes for it.

  “A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for exemption of property within the county after an initial application is made and the exemption granted.” (Fla. Stat. 196.011(10)(a))

• If a county has waived it, you must still notify the property appraiser promptly when the use of the property or your status changes so that the exemption no longer applies.

  “The owner of any property granted an exemption who is not required to file an annual application or statement shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.” (Fla. Stat. 196.011(10)(a))

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