Our office offers our deepest condolences for the loss of your spouse. In an effort to assist anyone who is in this unfortunate position, we want to inform you of tax relief options made available by the Florida Legislature. Un-remarried, surviving spouses, who qualify for homestead exemption, may receive additional exemptions for one or more of the following as of January 1st following the date of your spouse’s death:
- $5,000 Widow/Widower
- 100% First Responder Fallen Hero
- 100% Disabled First Responders
- $5,000 Service-Connected Surviving Spouse Disability
- Service-Connected Total and Permanent Disability
$5,000 Widow/Widower Exemption F.S. 196.202
The widow/widower exemption reduces the assessed value of your property by $5,000. This provides a tax savings of approximately $80-$100 annually. Any widow/widower who owns property and is a permanent Florida resident may file for this exemption. If the individual remarries, they are no longer eligible. If they were divorced prior to the death, they are not considered a widow/widower. Applicant must submit a copy of their spouse’s death certificate along with an application.
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.
First Responder Fallen Hero Exemption F.S. 196.081
The un-remarried, surviving spouse of a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, a federal law enforcement officer, or a paramedic whose death resulted out of or in the actual performance of duty while employed by a Florida Agency may receive a 100% exemption on property taxes.
The first responder and their surviving spouse must have been permanent Florida residents on January 1 of the year the first responder died, and the surviving spouse must qualify for and receive homestead exemption. A copy of the first responder’s death certificate and a letter from the employer that the death occurred while in the line-of-duty is required.
If approved, the exemption will continue to the surviving spouse as long as he or she continues to own and reside permanently on the property and does not remarry. If the surviving spouse establishes a new homestead, the amount of exemption granted on the previous home may be transferred to the new residence. The exemption will no longer apply if the surviving spouse remarries.
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.
Disabled First Responders F.S. 196.102
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 of 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 Injuryform 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 Disabilityform
OR
- Employer Certification of Injuryform with an attached copy of an Accident or Incident Report, and
- Two (2) First Responders Physician’s Certificate of Total and Permanent Disabilityforms, from two (2) professionally unrelated licensed Florida physicians.
Please use the following links to access the required forms listed above:
Physician Certificate of Disability Form
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.
$5,000 Service-Connected Surviving Spouse Disability Exemption F.S.196.24
Applicant must be a spouse of a deceased service-connected disabled veteran who was a permanent resident of Florida on January 1st of the year in which he/she passed away.
You must submit a letter from the Veterans Administration stating the percentage of service-connected disability (10% or more) of the deceased spouse along with a copy of their death certificate.
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.
Service-Connected Total and Permanent Disability Exemption F.S. 196.081
Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the United States Armed Forces are entitled to an exemption on real estate used and owned as a homestead less any portion used for commercial purposes.
To be eligible for this exemption, the applicant must own, occupy and have been a permanent resident of this state as of January 1st of the tax year for which the exemption is being claimed. As long as a service-connected total and permanent disabled veteran had been claiming this exemption on his/her property prior to their death, the surviving spouse who holds legal or beneficial title and permanently resides at the homestead may qualify for the continuation of this exemption.
If filing for the first time, the applicant must provide a letter from the United States Government or United States Department of Veterans Affairs as proof of service-connected total and permanent disability or the death of the spouse while on active duty.
Please note – Under certain circumstances, the benefit of the exemption may carry over to the veteran’s spouse in the event of the veteran’s death. Please contact our office, for additional information, at 772-288-5608.
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.
Combat Related Disabilities for Veterans aged 65 or older & their surviving spouse F.S. 196.082
Any honorably discharged veteran, 65 or older, who has a combat-related disability rating of 10% or more and their surviving spouse is entitled to a percentage-based exemption equivalent to the percentage of combat-related disability the veteran has been granted by the Department of Veterans’ Affairs.
To be eligible for this exemption, the applicant must own, occupy, and have been a permanent resident of this state as of January 1st of the tax year for which the exemption is being claimed. The following documents are required to apply:
- Letter from the Department of Veterans’ Affairs that specifies the combat-related disability rating, and
- Completed DR-501DV for Combat-Related Disabled Veterans and Surviving Spouse
Surviving spouses of veterans who had a combat-related disability rating also qualify for this exemption.
Application must be submitted by March 1 of the year following the date of your spouse’s death and can be submitted online or in person.