Other Property Tax Exemptions

This exemption is available to any Widow/Widower who owns property in Hernando County and is a permanent resident of the State of Florida. If the recipient of this exemption remarries, they are no longer entitled to this benefit. The applicant must have been legally married to the deceased at the time of their death. An application must be filed for this exemption and a copy of the Death Certificate must also be submitted. Click here for the form letter. You may apply in person or by mail.

The applicant must submit a statement of disability from one licensed, Florida physician on the Florida state DR-416 form, provide a letter from the U.S. Department of Veterans Affairs, or the Social Security Administration which states that the applicant is legally blind, or totally and permanently disabled and the disability date. You may apply in person or by mail. Click here for the form letter.

This exemption may be applied to any real estate owned and occupied as a permanent residence, less any portion used for commercial purposes for any individual who has been deemed Quadriplegia, Paraplegia, Hemiplegia, or other Total and Permanent disability requiring use of a wheelchair for mobility or who is Legally Blind. This exemption must be applied for in person at one of our offices.

Any person entitled to this exemption must be a permanent resident of the State of Florida as of January 1 of the year for which the exemption is being claimed. Applicant(s) must also submit a Statement Of Gross Income Form (DR-501A) including income with supporting documentation e.g. IRS return, W-2 forms, Social Security Statements, etc., for all persons residing in the home and such income shall not exceed the set income as provided in Florida Statute 196.101(4) . If you are a Quadriplegic, you do not have to provide a Statement Of Gross Income.

All applicants filing for this exemption for the first time must provide certifications from two unrelated, licensed Florida physicians (DR-416 form) certifying that the applicant is Totally and Permanently disabled or from one licensed Florida physician and one licensed Florida optometrist (DR-416B form) certifying that the applicant is Legally Blind. These certifications must be dated within 2 years of the application.

Applicant must submit a letter (Letter # 27-125) from the Veterans Administration (stating the percentage of service-connected disability 10% or more).

Applicant must be a spouse of a deceased Service Connected Disabled Veteran. You must submit a letter from the Veterans Administration stating the percentage of service-connected disability (10% or more) of the deceased spouse along with a copy of the marriage license and spouse's recorded death certificate.

If the recipient of this exemption remarries, they are no longer entitled to this benefit. The applicant must have been legally married to the deceased at the time of their death.

Applicant must be 65 or older on January 1st, must be honorably discharged from military service, and must have a service-connected disability of 10% or more that is combat related. The discount is equal to the percentage of combat related disability as determined by the U.S. Department of Veteran's Affairs. Submit form DR-501DV with supporting documents as noted on the form to our office.

Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the United States Armed Forces or confined to a wheelchair are entitled to an exemption on real estate used and owned as a homestead less any portion used for commercial purposes.

To be eligible for this exemption, the applicant must own, occupy and have been a permanent resident of this state as of January 1st of the tax year for which the exemption is being claimed.

If filing for the first time, the applicant must provide a letter (Letter #27-333) from the Veteran's Administration as proof of service-connected total and permanent disability or the death of the spouse while on active duty. This letter must reflect the homestead address.

If the recipient of this exemption remarries, they are no longer entitled to this benefit. The applicant must have been legally married to the deceased at the time of their death.

Applicants must currently receive a Homestead exemption, be deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of any of the following military operations:

• Operation Joint Task Force Bravo, which began in 1995.
• Operation Joint Guardian, which began on June 12, 1999.
• Operation Noble Eagle, which began on September 15, 2001.
• Operation in the Balkans, which began in 2004.
• Operation Nomad Shadow, which began in 2007.
• Operation U.S. Airstrikes Al Qaeda in Somalia, which began in January 2007.
• Operation Copper Dune, which began in 2009.
• Operation Georgia Deployment Program, which began in August 2009.
• Operation Spartan Shield, which began in June 2011.
• Operation Inherent Resolve, which began on August 8, 2014.
• Operation Atlantic Resolve, which began in April 2014.
• Operation Freedom's Sentinel, which began in January 2015.
• Operation Resolute Support, which began in January 2015.
• Operation Juniper Shield, which began in February 2007.
• Operation Pacific Eagle, which began in September 2017.
• Operation Martillo, which began in January 2012.
• Operation Enduring Freedom - Horn of Africa which began January 2015
• European Reassurance Initiative/European Deterrence Initiative, which began in 2014

Applicant must submit the Deployed Military Exemption Application along with copies of deployed orders listing deployment dates and the deployment travel voucher or copy of the DD214 showing deployment dates. Applicants must apply on the Deployed Military Exemption Application (DR501M).

This exemption may be applied to any real estate that is owned and used as a homestead by a person who has a total and permanent disability as a result of an injury or injuries sustained in the line of duty while serving as a first responder in this state OR during an operation in another state or country authorized by this state is exempt from taxation if the first responder is a permanent resident of this state on January 1 of the year for which the exemption is being claimed.

A First Responder is defined as a law enforcement officer, correctional officer, firefighter, emergency medical technician or a paramedic.

The exemption requires certain documentation to be submitted along with an application on or before March 1 of the year for which the exemption is being claimed. Please contact our office for additional information. You must apply for this exemption in person at one of our offices.

Any surviving spouse of a first responder who died in the line of duty while employed by the state or any political subdivision of the state, including authorities and special districts, is exempt from ad-valorem taxes providing the deceased was a Florida resident as of January 1 of the year the first responder died. First responder is defined as a law enforcement officer, correctional officer, firefighter, emergency medical technician or a paramedic. Applicant must qualify for homestead and submit an application by March 1 with documentation from the first responder’s employer stating the cause of death was in the line of duty along with a copy of the spouse’s recorded death certificate. Please contact our office for additional information. You must apply for this exemption in person at one of our offices.

If the recipient of this exemption remarries, they are no longer entitled to this benefit. The applicant must have been legally married to the deceased at the time of their death.