Homestead Exemption

What Is A Homestead Exemption?

Homestead Exemption is a constitutional benefit of up to a $50,000 exemption removed from the assessed value of your property. It is granted to those applicants who possess title to real property and are bona fide Florida residents living in the dwelling and making it their permanent home on January 1. Documentation that proves you were a resident at the homestead property is required.

Rental of Homestead Property Property owners who receive the homestead exemption on their residence need to be aware that personally renting their property or renting through home-sharing or collaborative consumption companies may constitute abandonment and, therefore, loss of the homestead tax exemption. Renting typically means exclusive use by a tenant on a temporary, seasonal or annual basis. If you plan to rent, please contact the appropriate legal advisers to be sure that you do not jeopardize your homestead exemption. Relinquishing your homestead exemption will increase your property taxes.

Value Limitations (caps) Properties granted homestead exemption automatically receive the “Save Our Homes” benefit. This is a constitutional benefit approved by the Florida voters in 1992. It places a limitation of 3% on annual assessment increase on homestead properties beginning with the 1995 tax year. For properties granted homestead exemption in the prior years, that assessed value will be the base value for the implementation of “Save Our Homes". Thereafter, the assessed value will not increase more than 3% or the Consumer Price Index, whichever is less. Exceptions to that limitation include new additions or construction that escaped taxation in the past. When a homestead property sells, the assessed value returns to fair market value in the year following the sale. That value assessment then becomes the new owner/homestead applicant’s base value for “Save Our Homes” purposes.

INFORMATION/DOCUMENTATION IS REQUIRED IN ORDER TO FILE FOR ANY EXEMPTION - PERMANENT FLORIDA RESIDENCY, OWNERSHIP AND OCCUPANCY** OF THE PROPERTY AS YOUR PRIMARY HOMESTEAD PROPERTY IS REQUIRED AS OF JANUARY 1

You may file for your homestead exemption by mail, in person or on-line at www.leepa.org. If filing online, please read on-line filing instructions carefully to determine eligibility. If you are filing by mail, you may download an application form, complete same, attach required documentation and mail the form to our office. If you are not a registered voter and cannot provide a photocopy of your recorded Declaration of Domicile, you must visit the Appraiser’s office to complete this form for recording. Contact info: E-mail: Exemptions@leepa.org, Phone: 239-533-6100, physical location: Constitutional Complex, 2480 Thompson St, 4th floor, Fort Myers Florida 33901 between the hours of 8:30 a.m. and 5:00 p.m. Monday through Friday.

To be eligible to receive the homestead exemption you must own the property (have legal title/interest) and permanently reside on/occupy the property. You must be able to document that you resided at your homestead property as of January 1 by providing proof of issuance of a Florida Driver’s license and Lee County Voter registration (both showing the homestead address as the residence address of record). Non-voters must complete a Declaration of Domicile. Additional information is required and described below. Please review the following information carefully.

Applicants must hold a valid Florida Driver’s License.
Florida vehicle license plate (tag) number is required and must be registered in the name of each applicant.
If you ARE a U.S. Citizen – provide your Lee County Florida Voter’s Registration Card or – if you do not vote - you will be required to complete and record a Declaration of Domicile. Your voter ID address must be that of your new homestead address. If you have not already recorded a domicile, you may obtain the domicile form at the Appraiser’s Office. Non-voters are unable to file on-line.
Proof of U.S. Citizenship may be required. IF YOU ARE NOT A U.S. CITIZEN – you must possess a valid Permanent Resident Alien Card or proof that your card has been approved.
Social Security Number is required for all applicants and the spouse of all applicants. If married, you must provide your spouse’s Social Security number even though the spouse is not an owner of the property and is not applying for exemption.
Date of birth for applicant(s).
Proof of ownership – copy of Lee County tax bill or recorded Deed to prove ownership of the property on which you are making exemption application.
Proof that you (or your spouse) do not receive a residency based exemption or tax credit in another jurisdiction –You cannot claim a residency based homestead exemption, tax credit or rollback in any other state or county while receiving the homestead exemption in Lee County.

Home Evaluation

A Home Valuation is a Comparative Market Analysis report prepared by a real estate agent, comparing your property to similar properties on the market. Included in the report are homes currently for sale and homes recently sold through the local listing.

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