Senior Exemption AGI Limitation

The 2023 Senior Exemption adjusted gross income limitation is $35,167

Time to File for New Exemptions

January 1st is the beginning of the period in which you must file applications for any property tax exemptions for which you may qualify. Applications for Homestead and any other exemptions are taken in the Property Appraisers Office. The various exemptions available are explained on our Exemptions page. If you have any questions about exemptions, please give us a call at 386-758-1083.

This is also the time to file for agricultural classification of property. If you are using your property primarily for a good faith commercial agricultural purpose, you should file an application for the agricultural classification

The application period runs through March 1st.

Exemption and Agricultural Renewal Cards Mailed

Automatic renewal cards for exemptions and agricultural classification have been mailed recently. If you had an exemption or agricultural classification last year and no change has been made in your residency or mailing address, then you should receive an automatic renewal card.

If you receive a renewal card and you are still eligible for the exemption and/or classification, you don’t need to do anything. Just keep the card for your personal records.

If you receive a renewal card for any exemption or agricultural classification for which you are no longer eligible, it is your responsibility to notify us. You may notify us by calling 386-758-1083.

If you had an exemption or agricultural classification on your property last year and do not receive a renewal card from us by January 15th, you should contact us

Time to File Tangible Personal Property Returns

If you own tangible personal property you may need to file an annual return with us between January 1st and April 1st of each year. Tangible personal property is generally property used in connection with a business or agricultural activity. For more information you can refer to our TPP page. You can also call us at 386-758-1083 with any questions.

New SAVE OUR HOMES Limitation Rates

As provided in Section 193.155(1), F.S., beginning in 1995, or the year after the property receives homestead exemption, an annual increase in assessment shall not exceed the lower of the following:

  • Three percent of the assessed value of the property for the prior year; or
  • The percentage change in the Consumer Price Index (CPI) for all urban consumers, U.S. city average, all items 1967 = 100 or successor reports* for the preceding calendar year as initially reported by the U.S. Department of Labor, Bureau of Labor Statistics.

The current successor report is the 1982 – 84 = 100 current series.

The CPI change amounts given in the chart at right are from the year prior to the year listed.

* The percentage changes shown are rounded to the nearest tenth of a percent. The income limitation amounts are based on the unrounded CPI data.

Save Our Homes Annual Increase

YearCPI Change*Cap*
20236.5%3.0%
20227.0%3.0%
20211.4%1.4%
20202.3%2.3%
20191.9%1.9%
20182.1%2.1%
20172.1%2.1%
20160.7%0.7%
20150.8%0.8%
20141.5%1.5%
20131.7%1.7%
20123.0%3.0%
20111.5%1.5%
20102.7%2.7%
20090.1%0.1%
20084.1%3.0%
20072.5%2.5%
20063.4%3.0%
20053.3%3.0%
20041.9%1.9%
20032.4%2.4%
20021.6%1.6%
20013.4%3.0%
20002.7%2.7%
19991.6%1.6%
19981.7%1.7%
19973.3%3.0%
19962.5%2.5%