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$25,000 HOMESTEAD EXEMPTION: Every person who has legal or equitable title to real
property in the State of Florida and who resides thereon and in good faith
makes it his or her permanent home is eligible. First time applicants are
required to furnish their social security number, and should have available
evidence of ownership (i.e., deed, contract, etc). If title is held by the
husband alone, a wife may file for him, with his consent, and vice versa. If
filing for the first time, be prepared to answer these and other questions:
1.
In whose name or names was the title to the dwelling recorded as of January
1st?
2. What is the street address of the property?
3. Are you a legal resident of the State of Florida? (A Certificate of Domicile
or Voter's Registration will be proof if dated prior to January 1st.)
4. Do you have a Florida license plate on your car and a Florida driver's
license?
5. Were you living in the dwelling which is being claimed for homestead
exemption on January 1st.
Homestead
Exemption Information
Application for homestead exemption will be taken in our office January 3rd
through March 1st. You must own and live on the property no later
than December 31st. The deed or contract must be recorded. The
following information is required for all property owners living on the
property. An application will not be started without all the required
information.
Florida drivers license with correct current address.
Florida vehicle registration
Social security number
Columbia county Voter Card (if registered)
Mobile home registration receipts(s). (If filing on a mobile home)
The
cost of the decal(s) will be $5.10 per side.(i.e. double wide will be $10.20)
Office
hours are 8:30 A.M. to 4:30 P.M. (386)758-1083
$500 WIDOW'S
EXEMPTION:
Any widow who is a permanent Florida resident may claim this exemption. If the
widow remarries, she is no longer eligible. If the husband and wife were
divorced before his death, the woman is not considered a widow . You may be
asked to produce a death certificate when filing for the first time.
$500 WIDOWER'S
EXEMPTION:
Any widower who is a permanent Florida resident may claim this exemption. If
the widower remarries he is no longer eligible. If the husband and wife were
divorced before her death, the man is not considered a widower. You may be asked
to produce a death certificate when filing for the first time.
$500
DISABILITY EXEMPTION: Every Florida resident who is totally and permanently
disabled qualifies for this exemption. If filing for the first time, please
present at least one of the following as proof of your disability: A
certificate from a licensed Florida physician or a certificate from the United
States Department of Veterans Affairs.
$5000
DISABILITY VETERAN: Any ex-service member disabled at least 10 % in war or by
service-connected misfortune is entitled to a $ 5000 exemption. If filing for
the first time, please present a certificate from the United States Government.
$500 EXEMPTION
FOR BLIND PERSONS: Every Florida resident who is blind qualifies for this
exemption. If claiming exemption based on blindness, a certificate from the
Division of Blind Services of the Department of Education or the United States
Department of Veterans Affairs certifying the applicant to be blind is
required. "Blind person" is defined as an individual having central
vision acuity 20/200 or less in the better eye with correcting glasses, or a
disqualifying field defect in which the peripheral pheral field has contracted
to such an extent that the widest diameter or visual field subtends an angular
distance no greater than twenty degrees.
SERVICE-CONNECTED
TOTAL AND PERMANENT DISABILITY EXEMPTION:
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 are entitled to an exemption on real
estate used and owned as a homestead less any portion thereof used for
commercial purposes .
Persons
entitled to this exemption must have been a permanent resident of this state as
of January 1st of the year of assessment.
Under
certain circumstances the benefit of this exemption can carry over to the
veteran's spouse in the event of the veteran's death. Consult your appraiser
for details.
If
filing for the first time, please bring proof of your service-connected
disability, such as a certificate from the United States Government or United
States Department of Veterans Affairs.
EXEMPTION FOR
TOTALLY AND PERMANENTLY DISABLED PERSONS:
1.
Any real estate used and owned as a homestead, less any portion thereof used
for commercial purpose by any quadriplegic shall be exempt from taxation.
2. Any real estate used and owned as a homestead, less any portion thereof used
for commercial purpose, by a paraplegic, hemiplegic or other totally and
permanently disabled person, as defined in Section 196.012(10), F.S., who must
use a wheelchair for mobility or who is legally blind, shall be exempt from
taxation.
Persons
entitled to the exemption under number two (2) above, must be a permanent
resident of the State of Florida as of January 1st of the year of assessment.
Also, the prior year gross income of all persons residing in or upon the
homestead shall not exceed the amount of income, set forth in section
196.101(4), F.S., adjusted annually by the percentage change of the average
cost of living index issued by the United States Department of Labor. Gross
income shall include United States Department of Veterans Affairs benefits and
any social security benefits paid to the person. A statement of gross income
must accompany the application.
If
filing for the first time, please bring a certificate of two (2) licensed
doctors of this state or a If disabled, a widow or widower, a copy of the death
certificate or certification of the disability will be needed. Please call the
office if you have questions. This office may request additional proof of
permanent FL residency such as Declaration of Domicile and/or copy of applicant's
previous year’s IRS return.
APPROVAL OR
DENIAL OF ALL APPLICATIONS IS DETERMINED BY PROPERTY APPRAISER.
Since
the law requires an application by new owners, if you call to verify that
Homestead Exemption, Agricultural classification or other exemptions have been
posted, you must also verify who filed that exemption.
SENIOR EXEMPTION INFORMATION
Additional $25,000 Homestead Exemption (See Limitation on Millage)
for Persons 65 and Over
PLEASE
NOTE: Only the Board of County
Commissioners, the Columbia County
Development Authority (dependant district) and the City of Lake City have
adopted the Senior's Exemption. Suwannee River Water Management District, School
Board and Lake Shore Hospital Authorities are not affected by exemption.
There is up to an additional $25,000 Homestead Exemption for Persons 65 and
Over. Every person who is eligible for the homestead exemption is eligible for
the additional homestead exemption up to $25,000 under the following
circumstances:
- the county or municipality adopts an ordinance that
allows the additional homestead exemption which applies ONLY to the taxes
levied by the unit of government granting the exemption;
- the taxpayer is 65 years of age or older on January 1
of the year for which the exemption is claimed;
- the annual household income of the taxpayer (defined as
the adjusted gross income as defined in S. 62, United States Internal
Revenue Code of all members of a household) for the prior year does not
exceed $20,000. This income threshold is adjusted annually by the
percentage change in the average cost-of-living index); and,
- the taxpayer annually submits a sworn statement of
household income to the property appraiser no later than March 1. THIS EXEMPTION IS NOT AUTOMATICALLY
RENEWED-MUST BE REFILED EACH YEAR BY MARCH 1ST.
- The taxpayer must qualify for and have or file for the
Homestead Exemption to be eligible for the additional Senior Exemption.
Each
Taxing Authority has until December 1 of each year to adopt the ordinance and
notify our office. They can keep or drop the ordinance from year to year and
they can also change the amount of the exemption as they see fit.
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