Homestead Tax Deferral





Variations in Receipt of Benefit

Benefit Varies with Income

Other Variation in Receipt of Benefits

Benefit Type



Homeowners eligible for the homestead exemption may defer a portion or all property tax due. For deferral in 2021, a claimant 65 or older with 2020 household income below $31,100, all property taxes and non-ad valorem assessments can be deferred. For those with income above this limit, taxes in excess of 3% of their income can be deferred. For claimants under 65, if household income is less than $10,000, all taxes and non-ad valorem assessments can be deferred. For all others the amount in excess of 5% of household income can be deferred.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Only residential property that is considered a Homestead is eligible for this program.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

A permanent resident of Florida may elect to defer payment of a portion or all of the property tax and non-ad valorem assessments due. Program benefits vary by age and income.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID



Total amount of deferred taxes, non-ad valorem assessment, interest and unsatisfied liens cannot be more than 85% of just value and primary mortgage financing cannot be more than 70% of just value.


Fla. Stat. § 197.252 (in effect for 2021)
Florida Property Tax Valuation and Income Limitation Rates
[ Accessed 09/07/2022]
View Archived Source

Florida Department of Revenue, Application for Homestead Tax Deferral
[ Accessed 01/14/2022]
View Archived Source

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