Deferral and Exemptions

Homestead Tax Deferral Program:

The program is designed to assist homestead tax exempt taxpayers to defer a portion of their property taxes. The amount that can be deferred is based on age and the adjusted gross income of all members of the household.

Do I qualify for homestead tax deferral? How much of my ad valorem taxes and non-ad valorem assessments can be deferred? To defer homestead taxes and assessments you must be entitled to claim homestead tax exemption. The amount that can be deferred is based on age and adjusted gross income of all members of the household.

  • If last year's adjusted gross income for all members of the household was less than $10,000, the entire tax amount and any non-ad valorem assessments may be deferred.
  • If your taxes and assessments are more than 5% of the adjusted gross income of all members of the household for the last calendar year, you may defer the amount over the 5%.
  • If you are 65 years of age or older and your taxes and assessments are more than 3% of the adjusted gross income of all members of the household for the last calendar year, you may defer the amount over 3%.
  • If you are 65 years of age or older with an annual adjusted gross household income less than the household income limit for the additional homestead exemption under section 196.075, F.S., you may defer the entire amount. You may not defer your taxes if:
  • The total amount of deferred taxes, non-ad valorem assessments, interest, and unsatisfied liens is more than 85% of the just value, or
  • The primary mortgage financing is more than 70% of the just value.
To apply for this deferral, you must submit  Form DR-570 (187 KB) to the tax collector by March 31, the year after the assessment. The deferred portion becomes a first Lien on the property with interest, which accrues until the taxes are paid, and cannot exceed 7 percent.

All deferred taxes plus interest are due and payable with any changes in:

  • Change in property use
  • Homestead exemption eligibility
  • Change in Ownership
  • Failure to maintain the required Fire and Extended Insurance coverage.
  • Homestead Tax Deferral Application
An application will become available November 1st, online or by contacting our office at (904)284-6320.

Exemptions:

The Property Appraiser is responsible for the preparation of the current ad valorem tax roll; assessed value of property; property tax exemptions (including Homestead Exemptions); taxable value; assessed owner; address (including address changes); and the legal description of property.

For more information regarding exemptions, please call the Property Appraiser's Office at 904-284-6305 or visit their website at www.ccpao.com.