Florida Disabled Veteran Property Tax Exemption: 2026 Guide

A Florida veteran whose service-connected disability is certified as total and permanent can have the homestead fully exempt from property tax under section 196.081, Florida Statutes.1 That full exemption is one of four main disabled veteran property tax benefits in Florida law, and each has its own test and its own rule for a surviving spouse.2,3,4

All four of these Florida disabled veteran property tax benefits are claimed through the county property appraiser, with the application due by March 1 of the tax year.5 Once you see them side by side, it's usually clear which ones fit your situation and what to bring when you file.

In This Guide

• Key Takeaways
• Which Florida Disabled Veteran Property Tax Exemption Do You Qualify For?
• How Much Is Each Benefit Worth?
• What Does a Surviving Spouse Keep?
• How to Apply for the Florida Disabled Veteran Property Tax Exemption
• Don't Wait on the VA Letter to Apply
• How This Differs From Florida's Senior Property Tax Relief
• Frequently Asked Questions
• Learn More

Which Florida Disabled Veteran Property Tax Exemption Do You Qualify For?

Florida doesn't have just one disabled veteran property tax exemption. Florida law has four main ones, each written into its own section of Chapter 196 of the Florida Statutes, each with its own test. The table below lines them up; the paragraphs after it explain the wording that decides each one.2,1,3,4

The $5,000 exemption (section 196.24)

Section 196.24 covers any ex-servicemember, as defined in section 196.012, who is a bona fide resident of Florida, was discharged under honorable conditions, and "has been disabled to a degree of 10 percent or more by misfortune or while serving during a period of wartime service."2 Under that wording, the disability can come from misfortune or from wartime service. Under Florida's section 196.24, producing a certificate of disability from the U.S. government or the U.S. Department of Veterans Affairs before the county property appraiser is prima facie evidence that the ex-servicemember is entitled to the $5,000 exemption.2

The full exemption for total and permanent disability (section 196.081)

Section 196.081 exempts any real estate owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability, where a letter from the U.S. government or the VA certifies that the veteran is totally and permanently disabled.1 The Florida veteran must also have been a permanent resident of Florida on January 1 of the tax year for which the section 196.081 exemption is claimed, or on January 1 of the year the veteran died.1 Under section 196.081, bringing that total and permanent disability letter to the county property appraiser is prima facie evidence that the veteran or the surviving spouse is entitled to the exemption.1

The age 65+ combat-related discount (section 196.082)

Section 196.082 gives a discount on homestead property tax to each Florida veteran who is 65 or older, is partially or totally permanently disabled, and was honorably discharged, if the disability was combat-related.3 A partial rating can qualify for the section 196.082 discount, so a Florida veteran over 65 with a combat-related permanent disability doesn't need a total rating to benefit.3 The discount applies to homestead property the veteran owns and lives in.3

The wheelchair exemption (section 196.091)

Section 196.091 exempts the homestead of an honorably discharged ex-servicemember with a service-connected total disability who holds a U.S. government or VA certificate stating that the veteran is receiving, or has received, special pecuniary assistance due to a disability requiring specially adapted housing and is required to use a wheelchair for transportation.4 Under section 196.091, producing that certificate of disability before the county property appraiser is prima facie evidence of entitlement to the wheelchair exemption.4

How Much Is Each Benefit Worth?

The four Florida benefits are worth very different things, and the difference comes down to what each one takes off.

The section 196.24 benefit exempts $5,000 of property value from taxation; it is not a $5,000 credit against the property tax bill.2 In other words, the county property appraiser removes $5,000 from the value that gets taxed, and your savings are the tax that would otherwise have been charged on that $5,000. The Florida Department of Revenue lists the section 196.24 disabled veteran exemption on Form DR-501 as worth up to $5,000, available to the veteran or the surviving spouse.2

The section 196.081 total and permanent disability exemption and the section 196.091 wheelchair exemption each exempt the qualifying Florida homestead from taxation entirely; the Department of Revenue's Form DR-501 lists both as covering "All taxes."1,4

The section 196.082 discount for combat-disabled Florida veterans age 65 or older is a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the VA, taken off the ad valorem tax otherwise owed on the homestead.3 For example, a Florida veteran age 65 or older whose VA letter shows a 40% permanent, combat-related service-connected disability would receive a 40% discount off the homestead tax under section 196.082.3 Because the section 196.082 discount scales with the tax bill itself rather than with a fixed slice of value, it works quite differently from the $5,000 exemption.

Your actual dollar savings under any of these depends on your home's value and the tax rates in your county and city, so the county property appraiser is the place to get the number for your own home.

What Does a Surviving Spouse Keep?

Each Florida disabled veteran property tax benefit treats the surviving spouse differently, so it's worth reading the rule for the benefit the veteran actually held.

The $5,000 exemption (section 196.24). Under Florida's section 196.24, the unremarried surviving spouse of a disabled ex-servicemember is also entitled to the $5,000 exemption.2

The total and permanent disability exemption (section 196.081). If a Florida veteran with the section 196.081 exemption dies first, and the spouse holds legal or beneficial title to the homestead and permanently resides there as specified in section 196.031, the full exemption carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the property.1 If the surviving spouse sells, section 196.081 lets the spouse transfer an exemption, not to exceed the amount granted on the most recent tax roll, to a new residence, as long as it is used as the primary residence and he or she does not remarry.1

A spouse of a veteran who died on active duty (section 196.081). Section 196.081 separately exempts the homestead of the surviving spouse of a veteran who died from service-connected causes while on active duty, where a U.S. government or VA letter certifies that death.1 That active-duty-death exemption lasts as long as the Florida surviving spouse holds title, permanently resides there and does not remarry, with the same right to transfer a capped exemption to a new home after a sale.1

The age 65+ combat-related discount (section 196.082). If the veteran dies first and the spouse holds legal or beneficial title to the homestead and permanently resides there as specified in section 196.031, the section 196.082 discount carries over to the Florida surviving spouse until he or she remarries or sells or otherwise disposes of the property.3 On a sale, the surviving spouse may transfer a discount, not to exceed the dollar amount granted on the most recent tax roll, to a new primary residence as long as he or she does not remarry.3

The wheelchair exemption (section 196.091). The section 196.091 wheelchair exemption carries over to the surviving spouse only if the homestead was or is held with the veteran's spouse as an estate by the entirety; the spouse keeps it while continuing to reside on the property and use it as his or her domicile, or until he or she remarries or sells or otherwise disposes of the property.4 How the home is titled matters here, so a couple relying on this exemption may want to confirm the deed with the county property appraiser while both spouses are living.

How to Apply for the Florida Disabled Veteran Property Tax Exemption

Under section 196.011 of the Florida Statutes, a person who holds legal title on January 1 to property entitled to a property tax exemption must file an application with the county property appraiser on or before March 1 of each year, on forms prescribed by the Department of Revenue.5 The Department of Revenue's Form DR-501, the Original Application for Homestead and Related Tax Exemptions, states that permanent Florida residency is required on January 1 and that the application is due to the property appraiser by March 1.5

Here's how the filing works, step by step.

Some counties don't require the yearly renewal. Under section 196.011, a county may, at the property appraiser's request and by majority vote of its governing body, waive the annual application requirement after the first application is granted, but a Florida property owner must still refile when the property is sold, ownership changes, or the owner's status changes in a way that changes the exempt status.5

If you miss March 1

Under Florida's section 196.011, failing to apply by March 1 waives the exemption for that year, with two exceptions.5

• Postal error. The value adjustment board shall grant the exemption if the applicant can clearly document that missing March 1 was the result of postal error.5
• Late filing. A qualified applicant who misses March 1 must file with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1). The appraiser may grant the exemption on sufficient evidence of extenuating circumstances; otherwise the applicant may petition the value adjustment board.5

The section 196.082 discount has its own version of this route: a qualified Florida veteran age 65 or older who misses March 1 may still file an application and may petition the value adjustment board under s. 194.011(3) to request the discount.3 If the property appraiser denies the section 196.082 discount, the appraiser must notify the applicant in writing, with the reasons, on or before July 1 of the year the application was filed; the notice must state the right to appeal to the value adjustment board, and the veteran may reapply in a later year.3

Don't Wait on the VA Letter to Apply

You don't have to hold the VA paperwork in hand before filing. Each of the four Florida statutes says so.

Under sections 196.24, 196.081, 196.082 and 196.091, a Florida applicant may apply for the disabled veteran property tax benefit before receiving the necessary documentation from the U.S. government or the VA.2,1,3,4 Once the documentation arrives, the exemption or discount is granted as of the date of the original application, and excess taxes paid are refunded, limited to taxes paid during the 4-year period of limitation in s. 197.182(1)(e).2,1,3,4 If your VA decision is still pending as March 1 approaches, filing anyway protects the earlier date.

Buying a home partway through the year. Under section 196.081, a Florida veteran or surviving spouse who acquires legal or beneficial title to a home between January 1 and November 1 is entitled to a refund, prorated as of the date of transfer, of the property taxes paid on that newly acquired home, if he or she applies for and receives the total and permanent disability exemption on it in the next tax year.1 Where no exemption was held on another property that year, the veteran must have been honorably discharged with a certified service-connected total and permanent disability as of January 1 of that tax year.1

How This Differs From Florida's Senior Property Tax Relief

Florida's disabled veteran benefits turn on military service and disability, while the state's senior relief turns on age, income and residence. Florida Statute 196.075 authorizes additional homestead exemptions for owners age 65 or older that a county or city may adopt by ordinance, tied to a household income limit the Florida Department of Revenue set at $38,686 for 2026.6 Because those senior exemptions are local-option and income-tested, they're a separate question from the veteran benefits above, and our guide to Florida senior property tax relief walks through them.

Learn More

Find personalized help claiming Florida's disabled veteran property tax benefits at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.