Property Tax Exemptions

Homestead Exemption

If you own property that you are using as your permanent residence as of January 1, you may be eligible for significant tax savings by filing for Homestead Exemption.

A Homestead Exemption can:

  • Reduce the assessed value of your home by up to $50,000
  • Provide a tax savings of approximately $750 annually on average.
    (This amount will vary from city to city due to differing tax / millage rates.)

Homeowners applying for this exemption must:

  • Own and occupy their Lake County home as their permanent residence as of January 1.
  • Submit an application no later than March 1 of the year you wish the exemption to begin.

Homeowners who owned and occupied their residence after January 1 are encouraged to pre-file an application for the next tax year.

Homeowners can apply online, by mail, or in person at one of our two office locations.

File online now! It's SAFE, QUICK and EASY!

File by Mail

If you choose not to file online, completing your application at home using our fillable PDF form, and returning it by mail, can save you travel time and money.

Click here for the Homestead Instructions and Application

File in Person

If you choose not to file online or by mail, you may file in person. Please read the section below on required documentation. You must bring no less than two forms of Florida residency when filing in person.

Required Documentation for Homestead Exemption

All applications must include no less than two (2) forms of Florida residency identification as listed below for each resident. By law, the social security number of the applicant and the applicant’s spouse must be provided; even if the spouse is not listed on the property title or does not live on the property. Non-citizens must provide a copy of their Permanent Residence Card (Green Card).

Forms of Florida residency identification are:

  1. Florida Driver’s License or ID card
  2. Florida Vehicle Registration
  3. Lake County Voter’s Registration
  4. Recorded Affidavit of Florida Resident Click here for the form

Approval and Automatic Renewal

Once your exemption(s) has been approved, it will be reflected on your online Property Record Card. You can access the card from the PROPERTY SEARCH. On the card, you will see two indicators.

  1. The amount of exempt value will be subtracted from the Assessed Value thereby reducing the Taxable Value.
  2. There will be green checkmarks in the EXEMPTIONS section of the card for each exemption you are receiving.

Approval letters are not mailed to applicants. You will only receive notification from us if your application is denied. Once approved, the exemption(s) are automatically renewed annually. There is no annual re-application process.

Don’t Lose Your Exemption

Homestead exemption saves homeowners a lot of money. Once you have been granted an exemption, don’t make a costly mistake and lose it. Click Here (PDF) for a list of ways one can lose their exemption.

Letters for Mortgage Companies and Estimates of Taxes

Your mortgage servicing company may ask you for proof that homestead exemption has been granted before adjusting your monthly payment. These companies will often instruct the owner to “get a letter from the property appraiser’s office”. PLEASE KNOW: We do not write individual letters evidencing homestead approval. All property and exemption information is public record in Florida and made available on your Property Record Card on this website. You can access the card from the PROPERTY SEARCH. Once your exemption has been granted, there will be green checkmarks in the EXEMPTIONS section of the card adjacent to each exemption you are receiving. PRINT, or save as a PDF, the Property Record Card and supply it to the mortgage company as evidence. The Property Record Card will also provide a “working” estimate of the taxes (subject to change until certified). The official estimate of taxes is called the Notice of Proposed Property Taxes (also known as the TRIM notice) and is mailed to each property owner in mid-August.

Trusts

If title to the home is held in the name of a trust, the applicant must have equitable title or beneficial interest to qualify for the homestead exemption. A copy of the trust agreement may be requested after the application is filed.

Land Contract / Contract for Deed

Property obtained with a Land Contract or a Contract for Deed is considered eligible for Homestead Exemption. The contract must be recorded with the Clerk of the Court and a copy must be provided to this office by the homestead applicant. A Contract for Sale or Purchase, Purchase Contract, Sales Contract, or similar document will not be considered by this office as it does not convey equitable title. It is merely an agreement to purchase the property at a future date.

Transfer of Homestead Exemption from an Existing Home

If you currently receive a Homestead Exemption for property you own and occupy as your permanent residence in Lake County, and you have moved to a new home in Lake County as your permanent residence, you must complete a new Homestead Exemption Application listing the new home address as your permanent residence. Homestead exemption DOES NOT automatically transfer. Our staff will take care of removing the former exemption and applying a new exemption for the appropriate tax year. You may qualify for even more savings with Homestead Portability; be sure to read the following.

Portability

You may be entitled to additional tax savings with Homestead Portability; also known as Save Our Homes Portability. Portability allows you to transfer up to $500,000 of existing Save Our Homes benefit from one Homestead to another Homestead anywhere in the state of Florida. To be eligible, you must have a “portability” benefit, complete the Save Our Homes Portability Application, and include it with your Homestead Exemption application. If you are unsure whether or not you have a “Portability” benefit amount to transfer to the new residence, please contact us at 352-253-2150 and a representative will gladly assist with determining your Portability status.

Portability Application - Transfer of Homestead Assessment Difference
Click here for Portability Frequently Asked Questions

$5,000 Widow/Widower Exemption

The widow/widowers exemption reduces the assessed value of your property by $5,000. This provides a tax savings of approximately $100 annually. Any widow/widower who owns property and is a permanent Florida resident may file for this exemption. If the individual remarries, they are no longer eligible. If they were divorced prior to the death, they are not considered a widow/widower. Applicant must submit a copy of the death certificate along with an application.

You may apply in person or by mail. Application must be submitted by March 1 of the year you wish the exemption to begin.

Click here for the application.

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First Responder Fallen Hero Exemption

The un-remarried, surviving spouse of a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic whose death resulted out of or in the actual performance of duty required by their employer may receive a 100% exemption on property taxes.

The surviving spouse must qualify for and receive the homestead exemption. A copy of the first responder's death certificate and a letter from the employer that the death occurred while in the line-of-duty is required.

If approved, the exemption will continue to the surviving spouse as long as he or she continues to own and reside permanently on the property and does not remarry. If the surviving spouse establishes a new homestead, the amount of exemption granted on the previous home may be transferred to the new residence. The exemption will no longer apply if the surviving spouse remarries.

Click here for the application.

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$5,000 Disability Exemption

The disability exemption reduces the assessed value of your property by $5,000. This provides a tax savings of approximately $100 annually. Applicants must submit an application along with a statement, verifying that you are totally & permanently disabled, from one licensed Florida physician on the state required Form DR-416 or a letter from Social Security stating you are totally and permanently disabled.

You may apply in person or by mail. Application must be submitted by March 1 of the year you wish the exemption to begin.

Click here for form DR-416

Click here for the application

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Limited Income Senior Exemption

Florida law provides an additional exemption (up to $50,000 off the assessed value) for Senior Citizens, over 65, with certain income limitations.

You may qualify if:

  1. You are a permanent Lake County resident with a homestead exemption.

    and

  2. You are 65 years of age or older as of January 1 in the year you file for the exemption.

    and

  3. Your adjusted gross household income does not exceed $36,614 (this amount to be adjusted annually by the Florida Department of Revenue).

Lake County has authorized this exemption up to the full $50,000. The following cities have authorized this exemption for up to $25,000:

  • Clermont
  • Lady Lake
  • Minneola
  • Mount Dora
  • Tavares

Required Documentation

State law requires that copies of any federal income tax returns, any wage and earnings statements (W-2 forms), and any other documents (such as income worksheets) for each member of the household be provided to the Property Appraiser. The Property Appraiser cannot grant the exemption without the required documentation.

Household Income Documentation

The following household income documentation must be provided on or before June 1 for each household member (where applicable):

If you file a Federal Income Tax Return

  • Copy of federal income tax return(s) for the previous year (the one filed by April 15 of the current year) for each household member who files an income tax return - Form 1040, 1040A, or 1040EZ

If you do not file a Federal Income Tax Return

  • Copies of all wage earnings statements from the previous year for each member of the household including: W-2, RRB-1042S, SSA-1042S, 1099, 1099A, RRB-1099, and SSA-1099, if any

In general, adjusted gross income includes every type of income from almost any source that is required to be reported to the Internal Revenue Service (IRS). This includes Social Security income above certain base amounts as set by the IRS.

You may apply online, by mail, or in person, during the application filing period of January 2 and March 1. If applying by mail, send your application along with the required documentation to:

Lake County Property Appraiser
Attn: Exemptions Dept.
320 W. Main St. Suite A
Tavares, FL 32778-3831

Click Here For the Limited Income Senior Frequently Asked Questions Page
Click Here for the Application (PDF)

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Additional Limited Income Senior Exemption for 25 Year Residency

In November 2012, Florida voters approved constitutional amendment 11 which, if adopted by a taxing authority, exempts the assessed value if you have resided in the property no less than 25 years and if the Just Value of the property is less than $250,000*. Lake County has adopted this additional exemption. The exemption applies to the Lake County General millage rate only. This exemption will not be applied to the school board or other taxing authority millage rates.

To be eligible for the additional 25 year residency exemption, a homeowner must:

  • Already have or must qualify for regular Homestead Exemption; meaning you must own and reside on the property as your permanent residence as of January 1 and file an application for homestead exemption.
  • Be 65 years of age or older as of January 1.
  • Have a total adjusted gross household income that does not exceed the limits set annually by the Department of Revenue.
  • Applied for and qualified for the existing Limited Income Senior Exemption
  • Live in your property for 25 continuous years or more
  • And, the Total Just Value of the property does not exceed $250,000. *(as determined in the first tax year that the owner applies and is eligible for the exemption.)

Click here for the Additional Limited Senior Exemption Application. (PDF)

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Military/Veterans Exemptions

$5,000 Service Connected Disability Exemption

Any veteran, who is a resident of this state, who was discharged under honorable conditions, and who has a service connected disability of 10 percent or more is entitled to this exemption. Applicants must provide a letter from the United States Government or United States Department of Veterans Affairs as proof.

Please note - Under certain circumstances, the benefit of the exemption may carry over to the veteran's spouse in the event of the veteran's death. For additional information, contact us at 352-253-2154.

Application must be submitted by March 1 of the year you wish the exemption to begin. You may apply using e-File, by mail, or in person.

Click here for the application.

How to Obtain Your VA Benefits Letter.


Combat Related Disability Exemption

To qualify for this exemption, you must have or must pre-qualify for homestead exemption, must be 65 years of age or older as of January 1, and must be an honorably discharged veteran with a combat related disability. Applicants must provide a letter from the United States Government or United States Department of Veterans Affairs as proof.

Application must be submitted by March 1 of the year you wish the exemption to begin. You may apply using e-File, by mail, or in person.

Click here for the application.


Service-Connected Total and Permanent Disability Exemption

Any real estate owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability is exempt from taxation if the veteran is a permanent resident of this state on January 1 of the year the exemption is being claimed or was a permanent resident of this state on January 1 of the year the veteran died.

Any real estate owned and used as a homestead as of January 1, by the surviving spouse of a veteran who was honorably discharged with a service-connected total and permanent disability is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year the veteran died.

Any real estate owned and used as a homestead by the surviving spouse of a veteran who died from service-connected causes while on active duty is exempt from taxation if the veteran was a permanent resident of this state on January 1 of the year the veteran died.

Applicants must provide a letter from the United States Government or United States Department of Veterans Affairs as proof.

For additional information, contact us at 352-253-2154.

Application must be submitted by March 1 of the year you wish the exemption to begin. You may apply using e-File, by mail, or in person.

Click here for the application.

How to Obtain Your VA Benefits Letter.


Deployed Service Member Property Tax Exemption

Servicemembers who were deployed in the preceding calendar year outside the continental United States, Alaska, or Hawaii in support of certain military operations as designated by the Florida Legislature are entitled to this exemption on their existing homestead property.

Applicants must submit the Deployed Military Exemption Application along with proof of a qualifying deployment, the dates of that deployment, and any other information required to verify eligibility for the exemption.

Application must be submitted by March 1 of the year you wish the exemption to begin. You may apply in person or by mail. Click here for the application and list of eligible military operations.

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Total and Permanent Disability Exemption

(Non Service-connected)

  1. Any real estate used and owned as a Homestead, less any portion thereof used for commercial purposes 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 purposes, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(10), Florida Statutes, 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 application. 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), Florida Statutes, 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. Refer to form DR-501A. The 2024 gross income limit is $35,693.

Please note: If filing for the first time for either exemption, the applicant must provide certifications from (2) professionally unrelated, licensed Florida physicians OR (1) letter from the United States Department of Veterans Affairs and (1) certification from a professionally unrelated, licensed Florida physician. Refer to form DR-416.

You may apply in person or by mail:

Click here for the application

Click here for the DR-501A

Click here for the DR-416

First Responder Total and Permanent Disability Exemption

Constitutional Amendment 3 was approved by the voters in the November 8, 2016 general election. This exemption provides ad valorem tax relief equal to the total amount of ad valorem taxes owed on a homestead property of a Florida first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. “First responder” is defined to mean a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. “In the line of duty” is defined to mean arising out of and in the actual performance of duty required by employment as a first responder.

To qualify for this exemption, the first responder must have been employed by a Florida Agency when he or she was injured.

The following documents are required to apply:

OR

Religious / Charitable / Institutional / Organizational Exemptions

Florida law provides property tax exemption to eligible organizations or entities for:

  • Religious (must be used for religious purposes)
  • Charitable (must provide charitable services that if interrupted could result in public funds being allocated to cover the service.)
  • Literary
  • Scientific
  • Educational (must be used for educational purposes as provided under 196.012(5))
  • Hospitals, Nursing Homes, Homes for the Aged
  • Not for Profit Organizations
  • Affordable Housing
  • Educational Childcare – Gold Seal Quality Status
  • Community Development Districts (application required in first year and must demonstrate public use of the property.)

PLEASE NOTE:
These exemptions are NOT automatically applied to properties which may qualify. Organizations, including churches, must file an application with the Property Appraiser; even if the organization has a 501c(3) status with the IRS. Failure to file for the exemption will constitute a waiver of the exemption for the current tax year.

Organizational exemptions may be applied for if the property is owned and used predominantly or exclusively by exempt organizations as of January 1 in the year of application. Only portions of the property used for the non-profit purpose are eligible for exemption. Portions of the property not actively used for the exempt use are considered taxable.

Timely applications will be accepted between January 2 and March 1. You may apply by mail or in person. If you missed the March 1st filing deadline, contact our office immediately so that we may advise you on how to request a review of a late application.

For more information, please contact our office at 352-253-2154 to speak with an Exemptions Specialist.

Click here for the application

Additional applications are available in the FORMS section.

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