If you purchased your home prior to January 1, 2025, and want to apply for a
Homestead Exemption for the year 2025, we request that you submit your application before the deadline of March 3, 2025. In the event that you miss this deadline, our office will continue to accept late file applications from March 4, 2025, up until the VAB/Petition deadline on Friday, September 12, 2025.
If you plan to file online, please wait until we have processed your purchase information and ownership change. Filing online is both CONVENIENT and SECURE.
Have questions?
Phone: 863-534-4777
Property Tax Exemption Information
Homestead and Other Exemptions
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 Polk County home as their permanent residence as of January 1.
- Submit an application before the late file deadline 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.
In addition to the Homestead Exemption, the State of Florida offers several other Property Tax Exemptions. To find out if you qualify for any additional exemptions, please consult our "
Do You Qualify for Additional Exemptions?" document.
Homeowners can
apply online,
by mail, or
in person at our office.
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File Online
Our online application is a user-friendly tool designed to assist you in determining potential exemptions based on your answers to specific questions. For example, your date of birth will be used to determine if you qualify for a senior exemption. Furthermore, if you indicate that you have previously owned a home in Florida within the last three years, we will assess your eligibility for portability benefits.
To streamline the application process, we recommend gathering all
required documentation beforehand. Please be aware that certain forms of Florida residency identification require you to upload a document within the online application. If you are using a mobile phone with a camera, you can easily take pictures of the required documents directly within the application.
The following forms of
Florida residency identification require documentation to be uploaded in the online application:
- Recorded Affidavit of Florida Resident
- Utility bill (not water utility)
- School location for dependent children
- Verification of employment (excluding W2)
- Bank statement (checking or savings account only)
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File by Mail
If you prefer not to
file online, you have the option of completing your application at home using a
fillable PDF form. Simply return the form along with any
required documentation by mail. This convenient method can help you save both time and money that would otherwise be spent on travel.
If you had a previous homestead in Florida, you may be eligible for
portability, which allows you to transfer some or all of the Save Our Homes benefit from your old property. To apply for portability, please complete the “Transfer of Homestead Assessment Difference”
DR-501T application and send it to our office along with your homestead application. If you have already applied for homestead, you can submit the portability application separately to our office.
If you have questions or need additional information, please contact the Polk County Property Appraiser’s Office at (863) 534-4777.
Click here for Office Locations and Mailing Address
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File in Person
If you choose not to
file online or by mail, you may file in person. It is important to remember to bring all
required documentation with you when filing in person.
Click here for Office Locations
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Approval and Automatic Renewal
Once your exemption(s) has been approved, it will be displayed on the parcel detail page for your property. You can access the parcel detail page from the
PROPERTY SEARCH. The page will show two indicators.
- The exempt value will be subtracted from the assessed value thereby reducing the taxable value. This information can be found in the Value Summary section of the parcel detail page.
- Each exemption that has been granted will be listed in the Exemptions section of the parcel detail page.
If you submitted your application by the statutory deadline of March 1, you would receive a certified mail notification from us in the event that your application is denied. Applicants who provide a valid email address will receive a courtesy status change email once their application(s) has been processed. Once approved, the exemption(s) will be automatically renewed on an annual basis. There is no need to reapply each year.
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Life Events that affect Property Tax Exemptions
If you receive Property Tax Exemptions in Florida, you must report certain life-changing events to your Property Appraiser. These events may change the status of current exemptions and / or qualify you to apply for new or additional exemptions. Click
here (PDF) for a list of events that affect property tax exemptions.
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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 are public record in Florida and made available on the parcel detail page for your property on this website. You can access the parcel detail page from the
PROPERTY SEARCH. Once your exemption has been granted, it will be listed in the EXEMPTIONS section of the Parcel Details. PRINT, or save as a PDF, the Parcel Details page and supply it to the mortgage company as evidence. An estimate of the taxes (subject to change until certified) can be made using our
Tax Estimator . 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.
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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.
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Agreement for Deed
Property obtained with an agreement for deed may be eligible for Homestead Exemption. The agreement for deed must be recorded with the Clerk of the Court. 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 and is merely a contract to purchase the property at a future date.
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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 Polk County, and you have moved to a new home in Polk 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.
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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 863-534-4777 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
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Required Documentation for Homestead Exemption
All applications must include no less than four (4) 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:
- Florida Driver’s License or ID card (required)
- Florida Vehicle Registration
- Polk County Voter’s Registration
- Recorded Affidavit of Florida Resident Click here for the form
- Utility bill (not water utility)
- School location for dependent children
- Verification of employment (excluding W2)
- Bank statement (checking or savings account only)
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.
- The amount of exempt value will be subtracted from the Assessed Value thereby reducing the Taxable Value.
- Some other thing
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, it will be listed in the EXEMPTIONS section of the Parcel Details. PRINT, or save as a PDF, the Parcel Details page and supply it to the mortgage company as evidence. An estimate of the taxes (subject to change until certified) can be made using our
Tax Estimator . 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.
Agreement for Deed
Property obtained with an agreement for deed may be eligible for Homestead Exemption. The agreement for deed must be recorded with the Clerk of the Court. 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 and is merely a contract 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 Polk County, and you have moved to a new home in Polk 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 863-534-4777 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.
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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:
- You are a permanent Polk County resident with a homestead exemption.
and
- You are 65 years of age or older as of January 1 in the year you file for the exemption.
and
- Your adjusted gross household income does not exceed $36,614 (this amount to be adjusted annually by the Florida Department of Revenue).
Polk County has authorized this exemption up to the full $50,000.
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:
Polk County Property Appraiser
Attn: Exemptions Dept.
255 N. Wilson Ave.
Bartow, FL 33830
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*. Polk County has adopted this additional exemption. The exemption applies to the Polk 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
This exemption reduces the assessed value by $5,000. 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 863-534-4777.
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 863-534-4777.
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.
Pro-Rate Information
The Florida Legislature has taken an additional step to help Veterans receiving the VA Service-connected Total and Permanent Exemption. They have approved a pro-rate of your first year of taxes under the following restrictions:
- You purchased your new home between January 1st and November 1st.
- You have been deemed to be Service-connected Total and Permanently disabled by the VA on or before January 1st of the year you purchase your new home and provide the Property Appraiser a letter evidencing that disability per F.S. 196.081.
- Apply for and are granted the VA Service-connected exemption under F.S. 196.081 for the tax year following your initial year of purchase.
- Complete the Prorate Worksheet and submit to the Property Appraiser along with proof you have paid the taxes. After submission the Property Appraiser will submit the forms to the Tax Collector for their office to work the prorate refund.
The form can be found here:
Click here for the application
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)
- 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.
- 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
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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
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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 863-534-4777 to speak with an Exemptions Specialist.
Click here for the application
Additional applications are available in the FORMS section.
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