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 a claimant 65 or older with a household income below $28,841 for deferral in 2017, all property taxes 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, taxes all taxes 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 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 defer the portion of property tax.

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




Fla. Stat. § 197.252 (in effect for 2017)
Florida Department of Revenue, Florida Property Tax Valuation and Income Limitation Rates, (2017)

[ Accessed on 07/16/2018]


Florida Department of Revenue, Application for Homestead Tax Deferral, (2017)

[ accessed 07/16/2018]


Florida Department of Revenue, Homestead Tax Deferral Information, (2017)

[ accessed 07/16/18]


Finance and Administrative Services Department, Notarized Affidavit Broward County Homestead Tax Deferral Application, (2017)

[ accessed 07/16/2018]


Florida Department of Revenue, Statement of Gross Income, (2017)

[ accessed 07/16/2018]


Florida Department of Revenue, Original Application for Homestead and Related Tax Exemptions, (2017)

[ accessed 07/16/2018]


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