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General Exemption Information

Homestead

Homestead exemption is one of the greatest benefit for homeowners in Citrus County. This exemption could provide you with an approximate annual savings of $500.

Every Person who:

  • owns real property in Citrus County on January 1,
  • makes the property his or her permanent residence,
  • and files an application which must include all required documents

may receive a property tax exemption up to $50,000. The first $25,000 applies to all property taxes. The added $25,000 applies to assessed value over $50,000 and only to non-school taxes.

The deadline filing date for Homestead exemption is March 1st in the year you are applying for. Homeowners who owned and occupied their residence after January 1 are encouraged to pre-file an application for the next year.

Save Our Home (SOH)

Beginning the year after you receive homestead exemption, the assessment on your home cannot increase by more than the lesser of the change in the Consumer Price Index or 3 percent each year, no matter how much the just value increases. If you have moved from one Florida homestead to another within the last three years, you may be eligible to take some of your SOH savings with you.

Added Benefits Available for Qualified Homestead Properties

Exemptions Amount Qualifications Forms and Documents Statute
Widowed $5,000 Death certificate of spouse 196.202
Blind $5,000 Florida Physician, DVA*, or SSA** 196.202
Totally and Permanently Disabled $5,000 Disabled Florida Physician, DVA*, or SSA** 196.202
Totally and Permanently Disabled All taxes Quadriplegic 2 Florida Physicians or DVA* 196.101
Totally and Permanently Disabled All taxes Hemiplegic, paraplegic, wheelchair required for mobility, or legally blind Limited income DR-416, DR-416B, or letters from 2 Florida Physicians (For the legally blind, one can be an optometrist.) Letter from DVA*, and DR-501A, household income 196.101

Veterans and First Responders Exemptions and Discount

Exemptions Amount Qualifications Forms and Documents Statute
Combat Disabled veteran discount, age 65 and older or surviving spouse carryover % of disability Combat-related disability Proof of age, DR-510DV Proof of % of disability, DVA*, or US government 196.082
Veteran, disable 10% or more by misfortune or during wartime service $5,000 Veteran or surviving spouse Proof of disability, DVA*, or US government 196.24
Veteran confined to wheelchair, service-connected, totally disabled All taxes Veteran or surviving spouse Proof of disability, DVA*, or US government 196.091
Service-connected, totally and permanently disabled veteran or surviving spouse All taxes Veteran or surviving spouse Proof of disability, DVA*, or US government 196.081
Surviving spouse of veteran who died while on active duty All taxes Surviving spouse Letter attesting to the veteran’s death while on active duty 196.081
First Responder totally and permanently disabled in the line of duty or surviving spouse All taxes First Responder Employer Certificate Physician Certificate Social Security Letter 196.102
Surviving spouse of first responder who died in the line of duty All taxes Surviving spouse Letter attesting to the first responder’s death in the line of duty 196.081
Deployed Military % of days deployed prior calendar year Prior year deployment Please call or visit for additional information 196.173
<>Department of Revenue (DR) forms are available at http://dor.myflorida.com/dor/property/forms/.
*DVA is the US Department of Veterans Affairs or its predecessor. **SSA is the Social Security Administration
This does not contain all the requirement that determine your eligibility for an exemption/discount. Contact our office for further information.