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The purpose of homestead exemption is to reduce the property tax burden on Florida homeowners. Homestead exemption (196.031, Florida Statutes) decreases the taxable value of a Florida homeowner’s permanent residence by at least $50,000 for those who are eligible for the full benefit. Now adjusted annually for inflation, the 2025 tax year homestead exemption total is $50,722.
Homestead exemption is applied in two amounts. The first $25,000 is applied to all property taxes, including school taxes. The second $25,722 is applied to the assessed value between $50,000 and $75,000, not including school taxes.
Homesteaded properties are also eligible for the Save Our Homes Limitation, which limits the amount a homesteaded property’s assessed value can increase. The increase is either 3% or the percent change in the Consumer Price Index (CPI), whichever is less.
Portability transfer allows a property owner to transfer or port from one homesteaded property to another the accumulated difference between the just (market) value and assessed value, up to $500,000. The portability transfer must occur within three tax years.
The eligibility requirements include:
If property is owned in a trust, and applicant(s) are not a trustee of trust, a copy of the trust is required to establish beneficial title for applicant.
You can apply online through our
secure portal for homestead
exemption, portability and
other exemptions.
The deadline to apply for homestead exemption and other personal exemptions for the current tax year is March 1.
Our office can accept late homestead exemption applications for just cause. Property owners can apply for homestead exemption for that tax year until the end of the TRIM period. The exact date of the TRIM period varies from year to year, but is typically until the end of August.
Per Florida Statute, you must have legal or beneficial title (ownership) to the property and make it your primary residence on or before January 1 of the tax year to qualify.
Once you’re approved for a homestead exemption, you do not need to reapply unless there has been a change in marital status, property ownership or title.
The portion of your home that is not rented out is still eligible for homestead exemption so long as you meet the other homestead exemption requirements. Please contact our Customer Service Team and provide additional information so we can make that adjustment to your property record.
To keep homestead exemption, a homeowner cannot rent the property for more than 30 days in two consecutive tax years. Additionally, property rented for more than 6 months in any given tax year is presumed to be used for commercial purposes. For properties that have a garage apartment or other rental space, then that section of the building or property can be removed from the homestead exemption while keeping the homestead exemption for the rest of the property.
Yes, you’re still eligible for homestead exemption as long as you are the trustee or your trust includes the required language to establish beneficial title. Contact our Customer Service Team for the required language needed.
No, properties in the name of an LLC or other business entity are not eligible for homestead exemption. Changing a homesteaded property to an LLC or other business entity is considered a change of ownership, so all caps and exemptions will be removed with the new ownership.
A cap is placed on the amount a homesteaded property’s assessed value can increase each year. For homesteaded properties, the cap is either 3% or the change in the Consumer Price Index (CPI), whichever is less.
A 10% cap is placed on the amount a non-homesteaded property’s assessed value can increase each year, excluding School Board assessments. While non-homesteaded properties do have a cap, property owners of non-homesteaded properties are unable to port or transfer that savings to another property.
An updated homestead exemption application may be required to determine continued eligibility. Our office will send notice if the official record is recorded in St. Johns County. If the official record is recorded outside of St. Johns County, the applicant will be responsible for noticing our office and staying in compliance with the Florida Statutes.
$500,000
The timeframe to transfer your Portability/Save Our Homes amount is up to three tax years (January through December) from the sale of your home. Please note that when a home sells in December, that is considered one tax year.
When downsizing your home, you can still transfer a portion of your portability amount to the new homesteaded property. The total that can be transferred is proportional to the just (market) value of your downsized property from your previous property. For example, if the portability benefit is $150,000 on your previous property with a just (market) value of $400,000 and you downsize to a property with a just (market) value of $200,000, 50% less than your existing homestead, then your portability benefit will also be 50% less, which will total $75,000. Contact our customer service team to assist with your portability transfer total.
View Understanding Homestead Portability PDF
If your homesteaded property is in St. Johns County, you can find the total on your Truth in Millage (TRIM) notice that is included on your property record card available on this website. You can also find this number by calling our office if the property is within St. Johns County. If the property is located outside of the county, the property appraiser’s office in the county where the property is located can provide that information.
The total amount that can be ported or transferred can be calculated by subtracting the property’s assessed value from the just (market) value.
Portability may be used an unlimited number of times.
No, portability is only applicable for one Florida home to another Florida home.
Spouses abandoning jointly titled property may designate shares of the Homestead Assessment Difference by filing a Designation of Ownership Shares of Abandoned Homestead form (DR-501TS). To qualify to make such a designation, spouses must be married on the date the jointly owned property is abandoned.
904-827-5500
customerservice@sjcpa.gov
CALL: (904) 827-5500
EMAIL: sjcpa@sjcpa.gov
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