Florida Property Tax Exemptions: Seniors, Veterans, Disability

Florida provides a set of additional property tax exemptions beyond the homestead exemption itself. Some are statewide; others exist only where a county or municipality has adopted an ordinance. All are applied for through the county property appraiser, generally by March 1.

Statewide exemptions

These are available anywhere in Florida to a person who meets the statutory test. The $5,000 exemptions under s. 196.202 do not require a homestead.

Exemption	Amount	2026 income limitation	Statute
Widow or widower	$5,000	None	s. 196.202
Blind person	$5,000	None	s. 196.202
Totally and permanently disabled person	$5,000	None	s. 196.202
Quadriplegic	Full exemption	None	s. 196.101
Hemiplegic, paraplegic, wheelchair-required or legally blind	Full exemption	$37,712 for 2026	s. 196.101(4)
Veteran with service-connected disability of 10% or more	$5,000	None	s. 196.24
Veteran with total and permanent service-connected disability	Full exemption	None	s. 196.081
Veteran confined to a wheelchair (service-connected)	Full exemption	None	s. 196.091
Combat-disabled veteran aged 65 or older	Discount equal to the disability rating percentage	None	s. 196.082
First responder totally and permanently disabled in the line of duty	Full exemption	None	s. 196.102
Surviving spouse of a veteran or first responder who died in the line of duty	Full exemption	None	s. 196.081
Deployed servicemember	Prorated by days deployed — reapply annually	None	s. 196.173

Local option exemptions

Section 196.075 is permissive, not mandatory: county commissioners or a municipal governing body “may adopt an ordinance” to allow either or both of the senior exemptions below. They are not available statewide, and where they exist they may apply only to the levies of the government that adopted them.

Exemption	Amount	Requirements	Statute
Senior additional exemption, age 65+	Up to $50,000 additional homestead exemption	Household income at or below $38,686 for 2026	s. 196.075
Senior long-term residency exemption, age 65+	Full exemption of assessed value	25 years' permanent residence at the property, just value under $250,000, and the same income limitation	s. 196.075
Parent or grandparent living quarters	Assessment reduction for the added living quarters	Set by local ordinance	s. 193.703

A distinction worth checking locally

The senior exemptions under s. 196.075 are frequently listed as “state-mandated” — including on at least one county property appraiser's own website. The statute's “may adopt an ordinance” language, and Art. VII, §6(d) of the Florida Constitution which authorises counties or municipalities to grant them, make them local option. Whether you can claim one depends on where you live. Ask your county property appraiser.

Applying

Homestead and most related exemptions: Form DR-501 — the same application covers homestead and several of the related exemptions.
Senior exemption: Form DR-501SC, with a March 1 application deadline and income documentation typically due by June 1.
Portability: Form DR-501T, filed with the DR-501 for the new homestead.
Where: Your county property appraiser. Directory of all 67 →
All forms: Florida Department of Revenue property tax forms library

Surviving spouses

Several exemptions carry to a surviving spouse who retains title, continues to reside at the property and does not remarry — including the combat-disabled veteran discount under s. 196.082 and the first responder exemption under s. 196.102. In both cases the benefit is also transferable to a new primary residence, capped at the amount most recently granted.

Income limitations move each year

Two figures on this page are adjusted annually and are given here for 2026: the $37,712 limitation for the s. 196.101(4) full exemption, and the $38,686 household income limitation for the s. 196.075 senior exemptions. The senior figure has a statutory base of $20,000 adjusted annually by the change in the average cost-of-living index. Check the current year's figure with your county property appraiser before relying on it.

Common questions

What is the Florida senior homestead exemption income limit for 2026?

$38,686 in household income. The limitation has a statutory base of $20,000 under s. 196.075, adjusted annually by the percentage change in the average cost-of-living index.

Is the Florida senior exemption available everywhere?

No. Section 196.075 allows county commissioners or a municipal governing body to adopt an ordinance granting it. It exists only where such an ordinance has been adopted, and may apply only to the levies of the government that adopted it.

What property tax exemption do disabled veterans get in Florida?

A veteran with a service-connected disability of 10% or more may claim a $5,000 exemption under s. 196.24. A veteran with a total and permanent service-connected disability may qualify for a full exemption under s. 196.081. A combat-disabled veteran aged 65 or older may receive a discount equal to their disability rating percentage under s. 196.082.

Does a surviving spouse keep the exemption?

Several exemptions expressly carry to a surviving spouse who retains title, continues to reside at the property and does not remarry, including those under s. 196.082 and s. 196.102. The provisions differ by exemption.

Sources

Chapter 196, Florida Statutes — exemptions — https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/0196ContentsIndex.html
s. 196.075, Florida Statutes — local option senior exemptions — http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.075.html
Pasco County Property Appraiser — 2026 senior income limitation of $38,686 — https://pascopa.com/exemptions/senior/
Volusia County Property Appraiser — 2026 disability income limitation — https://vcpa.vcgov.org/exemption/disability
Santa Rosa County Property Appraiser — exemptions overview — https://srcpa.gov/exemptions/
Form DR-501 — https://floridarevenue.com/property/documents/dr501.pdf