Housing & property tax · Florida
Florida property tax exemptions for disabled veterans
By the VetUnlocked editorial team · Updated Oct 22, 2026
Florida takes $5,000 off the assessed value of property owned by honorably discharged Florida veterans disabled 10% or more, fully exempts the homestead of veterans with a service-connected total and permanent disability, and gives a discount to some disabled veterans 65 or older.
Veterans who are Florida residents and were honorably discharged with a service-related total and permanent disability may be eligible for a total exemption from ad valorem taxes on property they own and use as their homesteads.
Who qualifies
Florida's Department of Revenue lists three benefits for disabled veterans in its guide for military and veterans (Florida DOR, PT-109):
| Benefit | Who it's for | What it does |
|---|---|---|
| $5,000 exemption (s. 196.24) | An honorably discharged Florida resident disabled 10% or more because of misfortune or while serving during wartime | Reduces the property's assessed value by $5,000. It isn't limited to homestead property. |
| Total exemption (ss. 196.081 and 196.091) | An honorably discharged Florida resident with a service-related total and permanent disability, or a disabled veteran confined to a wheelchair | Exempts the homestead from ad valorem (property value) taxes. |
| Combat-disability discount (s. 196.082) | Veterans 65 or older who are partially or totally permanently disabled and meet the other requirements | A discount on the homestead's assessed value equal to the veteran's VA permanent service-connected disability percentage. |
For the total exemption, Florida law also requires that the veteran be a permanent resident of Florida on January 1 of the tax year and own and use the home as a homestead (Fla. Stat. 196.081).
Surviving spouses
Under certain circumstances the exemptions carry over to a surviving spouse. For the total exemption, Florida law says it carries over to the veteran's spouse who holds legal or beneficial title to the homestead and lives there, until the spouse remarries or sells or otherwise disposes of the property. The 65-and-older discount also carries over to a spouse who holds title, lives there permanently and hasn't remarried (Fla. Stat. 196.081; PT-109).
How to apply
- Get your VA letter certifying your disability rating (for the total exemption, a letter showing a service-connected total and permanent disability) and proof of an honorable discharge.
- File Form DR-501 with the property appraiser in the county where the property is located.
- If VA hasn't sent your documentation yet, you can still apply. PT-109 says that once the property appraiser receives it, the exemption takes effect from the date of your original application.
- If the property appraiser denies your application, you can petition the county's value adjustment board.
Deadlines and timing
Florida law says exemption applications are filed with the county property appraiser on or before March 1 (Fla. Stat. 196.011). The law generally calls for a yearly application, but a county can waive it after your first application is granted. Even then, you must file again if the property is sold, stops being your homestead, or your status changes in a way that affects the exemption.
Common mistakes
- Filing with the Florida Department of Revenue. Applications go to your county property appraiser.
- Missing March 1. A late application can cost you the exemption for that year.
- Waiting for the VA letter before applying. You can apply first, and the exemption dates back to your application.
- Assuming the $5,000 exemption only covers your home. PT-109 says it isn't limited to homestead property.
FAQ
How much is Florida's exemption for a 10% rating?
A $5,000 reduction in the property's assessed value, for an honorably discharged Florida resident disabled 10% or more.
Do totally and permanently disabled veterans pay property tax on their home in Florida?
Florida exempts the homestead of an honorably discharged Florida resident with a service-connected total and permanent disability from ad valorem taxes.
When is the deadline?
March 1, filed with your county property appraiser.
Does the exemption pass to a surviving spouse?
Under certain circumstances, yes. For the total exemption, it carries over while the spouse holds title, lives in the home and doesn't remarry or sell.
Sources
- Florida Department of Revenue, Property Tax Benefits for Active Duty Military and Veterans (PT-109, R. 08/24), https://floridarevenue.com/property/Documents/pt109.pdf (fetched Oct 22, 2026)
- Florida Statutes, s. 196.081, http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html (fetched Oct 22, 2026)
- Florida Statutes, s. 196.011, http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.011.html (fetched Oct 22, 2026)
Eligibility rules and amounts come from the official source and can change. Always confirm there before you apply.