First Responder & Disabled Veterans Exemption

The eligibility requirements for the original $25,000 homestead exemption must be met. Any ex-service member disabled at least 10% in war or by service-connected misfortune is entitled to a $5,000 exemption. If filing for the first time, please present a certificate from the United States Government or Veterans Administration.  Your letters must be dated within the year prior to your application. (Florida Statute 196.24)

Also, widows of veterans who were disabled with a service connected disability of 10% or more qualify for this exemption. 

Please call 772-288-5608 for additional information.

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. (Florida Statute 196.091)

A surviving spouse that held title to the homestead property, with the veteran as an estate by the entirety, shall continue to benefit from the exemption provided the spouse continues to reside on the property or until he or she remarries, sells or otherwise disposes of the property.

The following documentation is required, along with the in-office application:

            - 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.

An applicant may apply for the exemption before receiving the necessary documentation. Upon receipt of the documentation, the exemption shall be granted as of the date of the original application, and the excess taxes paid during the 4-year period of limitation set forth in s. 197.182(1)(e), F.S. shall be refunded.

If you qualify for homestead and are totally and permanently disabled due to a service connected disability, you are exempt from all ad valorem taxes. You must present a certification of disability from the Veterans Administration or United States Government. (Florida Statute 196.081)

Also, spouses of Florida resident veterans who died from service connected causes while on active duty as a member or the United States Armed Forces are eligible for total exemption.

Please call our office at 772-288-5608 for additional information. You may also contact the Department of Veteran's Affairs at 1-800-827-1000.

This property exemption was approved by Florida voters in the November, 2016 general election and was finalized by the Florida Legislature and Governor in Spring, 2017. This exemption provides ad valorem tax relief equal to the total amount ad valorem taxes owed on a homestead property of a Florida first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. “First responder” is defined to mean a federal law enforcement officer, law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. “In the line of duty” is defined to mean arising out of and in the actual performance of duty required by employment as a first responder. The Legislature is authorized to further define these terms by general law. (Florida Statute 196.102)

To qualify for this exemption, the first responder must have been employed by a Florida Agency when he or she was injured.

The following documents are required to apply:

• First Responder’s Employer Certification of Injury form with an attached copy of an Accident or Incident Report, and
• A letter from the Social Security Administration or Florida Retirement System, and
• One (1) First Responders Physician’s Certificate of Total and Permanent Disability form

OR

• Employer Certification of Injury form with an attached copy of an Accident or Incident Report, and
• Two (2) First Responders Physician’s Certificate of Total and Permanent Disability forms, from two (2) professionally unrelated licensed Florida physicians.

Please use the following links to access the required forms:

• First Responder’s Employer Certification of Injury
• First Responders Physician’s Certificate of Total and Permanent Disability

All applicants must bring the required documentation and visit (in person) The Martin County Property Appraiser’s office.

Provides ad valorem tax relief to 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 to the surviving spouse of a first responder who died in the line of duty. The amount of tax relief, to be defined by general law, can equal the total amount or a portion of the ad valorem tax otherwise owed on homestead property.

Defines "first responder" to mean a federal law enforcement officer, law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. “In the line of duty" is defined to mean arising out of and in the actual performance of duty required by employment as a first responder. The Legislature is authorized to further define these terms by general law. (Florida Statute 196.081)

This exemption provides a discount from the amount of ad valorem tax on the homestead of a partially or totally permanently disabled veteran who is 65 or older whose disability was combat-related, and who was honorably discharged. The percentage of tax discount will be based on the percentage of combat related disability the veteran has been granted by the Department of Veterans’ Affairs. (Florida Statute 196.082)

In 2012, the voters approved a Constitutional Amendment that expands the availability of the property discount on the homesteads of veterans, age 65 and over, who became disabled as the result of a combat injury to include those who were not Florida residents when they entered the military.

Also, widows of veterans who were disabled with a service connected disability of 10% or more qualify for this exemption.