Civilian Total & Permanent Disability Exemption

Civilians who are totally and permanently disabled and require the use of a wheelchair for mobility are exempt from ad valorem taxation. Property owners with a total and permanent disability but who do not require a wheelchair for mobility may be eligible for an additional $5,000 exemption. They must be currently certified to be totally and permanently disabled by a physician licensed in this state, or by the Social Security Administration.

To apply, submit Form DR-416 from two licensed Florida physicians, as well as either form VAFL 27-444 or a Social Security Administration letter. Proof of Gross Income also is required.

Florida exemption law, FS 196.202

Florida exemption law, FS 196.101

Quadriplegic Persons Exemption

Real estate used and owned as a homestead by a quadriplegic individual is totally exempt from ad valorem taxes. No income limit is required.

To apply, submit Physician Certifications (form DR-416) from two licensed Florida physicians.

Florida exemption law, FS 196.101

Blind Persons Exemption

Blind persons with income below the limit set by the Florida Department of Revenue may qualify for an exemption from ad valorem taxation. Property owners who are legally blind and exceed the income limit may be eligible for a $5,000 exemption. They must be currently certified to be totally and permanently disabled by a physician licensed in this state, or by the Social Security Administration.

To apply, submit two DR-416B forms from two licensed Florida optometrists. For total exemption, Proof of Gross Income also is required.

Florida exemption law, FS 196.202

Florida First Responders Exemption

This exemption provides ad valorem exemption equal to the total amount ad valorem taxes owed on 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’ means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.

There are a number of criteria required to qualify for this exemption:

• Must have been employed as a First Responder by a Florida Agency.
• Must have been disabled “In the line of duty.”
• Must be deemed disabled to a degree of total and permanent and unemployable.
• Must provide disability documentation from the Social Security Administration or Florida Retirement System.
• Must provide two professionally unrelated Florida physicians letters.
• Must provide a certificate from the organization that employed the applicant as a first responder or supervised the applicant as a volunteer first responder at the time the injury or injuries occurred. The certificate must contain, at a minimum:
• The title of the person signing the certificate;
• The name and address of employing entity;
• A description of the incident that caused the injury or injuries;
• The date and location of the incident; and
• A statement that the first responder’s injury or injuries were:
• Directly and proximately caused by service in the line of duty;
• Without willful negligence on the part of the first responder;
• The sole cause of the first responder’s total and permanent disability.

To apply, please have the following forms completed out by the appropriate entities:

• Physician form for First Responders
• Employer Certificate Injury form for First Responders

The filing deadline is March 1.

Florida exemption law, FS 196.102

Limited Income Senior Citizen Exemption for Persons 65 and Older

Palm Beach County senior citizens age 65 or older with household income below the limit set by the Florida Department of Revenue may qualify for an additional exemption.

Based on the prior year's income, the household income limit is $36,614 for the 2024 exemption. This does not include tax-exempt bond interest or non-taxable social security income. You will be asked to provide a copy of your Federal 1040 Tax Form or your Social Security 1099 Form.

The additional benefit for qualified seniors applies only to taxes levied by the following authorities. The county's senior exemption does not apply to other taxing authorities, such as the school district and other municipalities.

Palm Beach County - $25,000

Boynton Beach - $25,000	Loxahatchee Groves - $50,000
Delray Beach - $25,000	North Palm Beach - $25,000
Greenacres - $5,000	Palm Beach Gardens - $25,000
Haverhill - $50,000	Palm Springs - $25,000
Juno Beach - $50,000	Royal Palm Beach - $5,000
Jupiter - $50,000	South Palm Beach - $25,000
Jupiter Inlet Colony - $50,000	Tequesta - $25,000
Lake Park - $10,000	Wellington - $50,000
Lake Worth Beach - $25,000	West Palm Beach - $25,000
Lantana - $25,000

To apply, submit a completed DR-501SC form and associated documentation by March 1.

Florida exemption law, FS 196.075

Super Senior Citizen Exemption

The city of Boynton Beach offers even more of a tax exemption for those who meet the qualifications of the limited income senior citizen exemption and who have:

• Maintained the ownership and have been a permanent residence of the property for at least 25 years.
• A property with a market value of less than $250,000 at the time of application.

Veterans 65 or Older Combat-Related Disability Discount

Disabled veterans, age 65 or older, who are partially or totally and permanently disabled, have a disability that was combat-related and have been honorably discharged upon separation from military service may be eligible for discount to ad valorem taxes to the percent of their disability.

Apply by submitting the DR-501DV form along with a DD-214 military service record and proof that the disability is combat-related.

For more information, contact the Palm Beach County Veteran Services office at 561.355.4761.

Florida exemption law, FS 196.082

Veterans Disability Exemption

Veterans with a total and permanent disability that was service-connected may be eligible for total exemption of ad valorem taxes. Please submit a VAFL 27-333 form letter from the Veterans Administration or the 27/e Benefits Letter.

Veterans with a service-connected disability of 10% or more may be eligible for an additional $5,000 exemption. Please submit a VAFL 27-125 form letter from the Veterans Administration or the 27/e Benefits Letter.

Veterans with a non-service connected disability may be eligible for an additional $5,000 exemption. Please submit a VAFL 27-444 form letter from the Veterans Administration or a Physician Certification (form DR-416).

For more information, contact the Palm Beach County Veteran Services office at 561.355.4761.

Florida exemption law, FS 196.081

Florida exemption law, FS 196.091

Florida exemption law, FS 196.24

Active Duty Military Exemption

An exemption is available for service members of any branch of the U.S. Military, U.S. Coast Guard and Florida National Guard who were deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of various military operations listed in the Florida Statute 193.173 (2).

The amount of the exemption is equal to the taxable value of the homestead of the service member on January 1 of the year the exemption is sought, multiplied by the number of days that the service member was on a qualified deployment in the preceding calendar year and divided by the number of days in that year.

We will do the math for you. Call us at 561.355.2866.

A DR-501M application must be submitted for each year of deployment along with supporting documentation showing dates of exact time spent in the various military operation location/s.

For more information, contact the Palm Beach County Veteran Services office at 561.355.4761.

Florida exemption law, FS 196.173

Widow/Widower Exemption

Florida grants a $5,000 exemption to widows and widowers who were widowed prior to January 1 of the tax year.

If the surviving spouse remarries, they are no longer eligible to receive the additional exemption. Divorced persons do not qualify for the exemption.

To apply, submit a copy of the deceased spouse’s death certificate and a written request for the exemption.

Florida exemption law, FS 196.202

First Responder’s Surviving Spouse Exemption

A surviving spouse of a first responder who died in the line of duty may be granted a total exemption on homestead property. For more information, contact Exemption Services at 561.355.2866.

Florida exemption law, FS 196.081

Surviving Spouse of Military Veteran

The surviving spouse of a deceased veteran who qualified for a disabled veteran exemption is exempt from taxes on their homestead.

The surviving spouse of a deceased veteran who died in the line of duty (no Florida residency required) is exempt from taxes on their homestead.

The surviving spouse of a military veteran who died from service-connected causes while on active duty (no Florida residency required) is exempt from taxes on their homestead.

For more information, contact the Palm Beach County Veteran Services office at 561.355.4761.

Florida exemption law, FS 196.081

Florida exemption law, FS 196.082

Under the 'Assessment Reduction of New Construction for Parent(s) or Grandparent(s) Living Quarters,’ commonly called the 'Granny Flat' exemption, homesteaded property owners who add living quarters for a parent or grandparent can apply to have all or part of the value of this new construction deducted from the assessment.   

General requirements and limitations are as follows:

• The property must be homesteaded by the property owner.
• The parent or grandparent cannot be an owner.
• The parent or grandparent must be 62 or older as of January 1.
• The parent or grandparent may not be receiving a residency based benefit elsewhere.
• Only new construction or reconstruction qualifies.
• Construction or reconstruction must be properly permitted.

The maximum reduction allowable is 20% of the total assessed value as improved. The Granny Flat Assessment Reduction must be renewed annually. Homeowners benefiting from this exemption must notify the Property Appraiser’s Office if they no longer meet the eligibility requirements.

To apply, complete the DR-501PGP form by March 1.

Florida exemption law, FS 193.703