How can I apply for Homestead Exemption? - Tax Collector of Escambia County

For more information on exemptions, please visit the Property Appraiser’s web site here.

There are several exemptions available to homeowners, disabled individuals, veterans, widows, widowers, persons over age 65, and not for profit organizations, economic development, etc.

Homestead tax exemption is the most common exemption applied for and granted in Escambia County. If you own property used as your primary residence as of January 1 of the tax year, you may apply for homestead tax exemption. This will reduce the taxable value on your home resulting in substantial savings on your property taxes.

Property Tax Exemptions for the Homeowner (Quick Reference) [.pdf]

When to file for Exemptions [Florida Statute 196.011]

Your initial application for exemptions must be made prior to March 1 of the assessment year. You may pre-file for exemptions, not based on income, for the forthcoming year after March 1. A person may have only one permanent residence at a time. You may file in person or online (if you are a registered voter) for Homestead exemption. Please call or come in to the office for all other exemptions.

Exemption Renewal [Florida Statute 196.011]

You will receive an automatic renewal notice each January unless your status changes. Income based exemptions must be renewed each year after January 1.

Every permanent Florida resident who has legal or beneficial title to real property, resides thereon and in good faith makes it their permanent home on January 1 is eligible for a $25,000 exemption on the assessed valuation that applies to all property tax levies. Also, every person who qualifies 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. Applicants will be asked to provide the following documents to show eligibility:

Social Security number for applicant and spouse
Proof of Florida residency:
- Florida driver’s license
- Florida vehicle registration card
- Florida voter registration card
- Other documents to determine Florida residency

Save Our Homes (SOH) [Florida Statute 193.155(1)]

This constitutional amendment caps the increase in taxable value of homestead property at 3% or the Consumer Price Index (CPI), whichever is less. This protection is void if the home was sold, rented, or there is a change in ownership status.

Portability of Save Our Homes (SOH) Benefit
Section 193.155(8) provides for the transfer of accumulated Save-Our-Homes benefits. Homestead property owners will be able to transfer their Save-Our-Homes benefit to a new homestead within 1 year and not more than 3 years after relinquishing their previous homestead. If the new homestead is established on January 1, 2023, the previous homestead must have been relinquished in 2022. If the new homestead has a higher just value than the previous one, the accumulated benefit can be transferred; if the new homestead has a lower just value, the amount of benefit transferred will be reduced. The transferred benefit may not exceed $500,000.

Tangible personal property exemption.
196.183(1) authorizes an exemption from property taxes of $25,000 of assessed value of tangible personal property. Tangible property is defined as property used in a business. This provision applies to all taxes.

Assessment limitation on non-homestead properties.
Sections 193.1554 and 193.1555 limit the assessment increases for specified non-homestead real property to 10% each year. Property will be assessed at just value following an improvement, as defined by general law, and may be assessed at just value following a change of ownership or control as provided by general law. This limitation does not apply to school district taxes.

$5,000 Widow/Widower Exemption [Florida Statute 196.202]

Any widow or widower who is a permanent Florida resident may claim this exemption. The surviving spouse must provide a death certificate when filing for this exemption. If remarried or divorced before the spouse’s death, there is no eligibility.

$5,000 Medical Disability [Florida Statute 196.202]

Every permanent Florida resident who is totally and permanently disabled or blind qualifies for this exemption. Proof of total and permanent disability is required and may be provided by the Social Security Administration or a licensed Florida physician.

$5,000 Veteran Partial Disability [Florida Statutes 196.24, 196.012 & 196.101]
Any permanent Florida resident who is an honorably discharged veteran, disabled to a degree of 10% or more is entitled to this exemption. Proof should be provided from the Veteran’s Administration. Please bring evidence of disability and honorable discharge.

The un-remarried surviving spouse of an honorably discharged, disabled ex-service member may be entitled to this exemption. Please bring evidence of disability from the Veterans Administration, proof of marriage, and the death certificate in order to apply for this exemption. Should you have questions, please contact this office for further assistance.

Total Disability Exemption [FL Statute 196.101]

Real estate used and owned as a homestead by any quadriplegic is exempt from ad valorem taxation. The homestead of a paraplegic, hemiplegic, or other totally and permanently disabled person who uses a wheelchair for mobility or is legally blind, is exempt from ad valorem taxation providing they meet an income cap established annually by the Legislature. Applicants must meet the basic qualifications for homestead exemption and make application between January 1 and March 1 of the assessment year.

Veteran Total Disability [Florida Statute 196.081]

Any honorably discharged veteran with a service-connected total and permanent disability is entitled to an exemption on real estate owned and used as a homestead. Applicants must meet the basic qualifications for Homestead Exemption. Under certain circumstances, the benefit of this exemption can carry over to the veteran’s surviving spouse. Documentation from the Veterans Administration is required.

The un-remarried surviving spouse of an honorably discharged, totally and permanently disabled ex-service member may be entitled to this exemption. Please bring proof of disability from the Veterans Administration and a copy of the death certificate.

Veteran Discount [FL Statute 196.082]

Real estate owned and used as a homestead by an honorably discharged veteran, whom is over the age of 65 and has a documented combat-related disability may be eligible for the Veteran’s discount. The property tax discount is equal to the percentage of their service connected disability. Please provide proof of Florida residency and evidence of disability from the Veteran’s Administration.

Deployed Military Exemption [FL Statute 196.173]

An additional homestead property tax exemption for certain members of the Armed Forces.

Service members who receive homestead exemption may be entitled to an additional ad valorem tax exemption on their homestead property. Members or former members of any branch of the United States military or reserves, the United States Coast Guard or reserves, or the Florida National Guard deployed on active duty during the previous calendar year outside the continental United States, Alaska, or Hawaii in support of military operations specified in Florida Statute 196.173.

Completed application, Form DR-501M, should be returned along with Record of Foreign Service or other proof of qualifying deployment dates outside the US, Alaska, or Hawaii. The filing deadline is June 1; however, applications received by September 1 will be considered.

Military Homestead Exemption [Florida Statute 196.071]

Initial application and exemption qualifications are the same for all residents. Permanent Florida residents away from home on active duty must renew their exemption by providing this office the following information each year:

Copy of active duty orders
Proof of Florida residency:
- Florida driver’s license
- Florida vehicle registration
- Florida voter registration
- Copy of Leave and Earning Statement (LES)

Over 65 Exemption [Florida Statute 196.075]

Escambia County senior residents who claim homestead exemption, are age 65 or older by January 1 and whose annual household adjusted gross income meets the income cap established annually by the Legislature are entitled to this additional exemption. Application must be made by March 1 of the assessment year. Applicants must meet the basic qualifications for Homestead Exemption. The county exemption is $50,000 and only applies to county taxes. The City of Pensacola exemption is $50,000 and only applies to City of Pensacola taxes.

Assessment Reduction for Living Quarters of Parents or Grandparents [Florida Statute 193.703]

Any owner with an existing homestead may qualify for a property tax reduction if they constructed/re-constructed living quarters for a parent or grandparent. The new dwelling must be properly permitted and comply with local regulations. The occupant (parent/grandparent) must be at least 62 years of age by January 1 of the assessment year and cannot receive residency benefits from any other county or state.

Wholly and Economic Development Exemption [Florida Statute Chapter 196]

Organizations and businesses applying for exemption from ad valorem taxation should contact this office for details.

Agricultural Classification [Florida Statute 193.461]

Any landowner who in good faith utilizes their property for a bona fide commercial, agricultural operation is entitled to this classification. The property owner is required to file a return with the Property Appraiser no later than March 1 of the assessment year.

Fallen Hero/First Responder Family Tax Relief [Florida Statute 196.081]

Provide property tax relief on homestead property to the surviving spouse of a first responder who died in the line of duty, or the surviving spouse of a veteran who died from service-connected causes while on active duty. The amendment allows a first responder, who is totally and permanently disabled because of an injury sustained in the line of duty, to receive relief from ad valorem taxes on homestead property.