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$25,000 HOMESTEAD EXEMPTION: Every person who has legal or equitable title to real property in the State of Florida and who resides thereon and in good faith makes it his or her permanent home is eligible. First time applicants are required to furnish their social security number, and should have available evidence of ownership ( i.e., deed, contract, etc). If title is held by the husband alone, a wife may file for him, with his consent, and vice versa. If filing for the first time, be prepared to answer these and other questions:
1. In whose name or names was the title to the dwelling recorded as of January 1st?
2. What is the street address of the property?
3. Are you a legal resident of the State of Florida? (A Certificate of Domicile or Voter's Registration will be proof if dated prior to January 1st.)
4. Do you have a Florida license plate on your car and a Florida driver's license?
5. Were you living in the dwelling which is being claimed for homestead exemption on January 1st.
Homestead Exemption Information
Application for homestead exemption will be taken in our office January 3rd through March 1 st. You must own and live on the property no later than December 31 st. The deed or contract must be recorded. The following information is required for all property owners living on the property. An application will not be started without all the required information.
Florida drivers license with correct current address.
Florida vehicle registration
Social security number
Columbia county Voter Card (if registered)
Mobile home registration receipts(s). (If filing on a mobile home)
The cost of the decal(s) will be $5.10 per side.(i.e. double wide will be $10.20)
Office hours are 8:30 A.M. to 4:30 P.M. (386)758-1083
$500 WIDOW'S EXEMPTION: Any widow who is a permanent Florida resident may claim this exemption. If the widow remarries, she is no longer eligible. If the husband and wife were divorced before his death, the woman is not considered a widow . You may be asked to produce a death certificate when filing for the first time.
$500 WIDOWER'S EXEMPTION: Any widower who is a permanent Florida resident may claim this exemption. If the widower remarries he is no longer eligible. If the husband and wife were divorced before her death, the man is not considered a widower. You may be asked to produce a death certificate when filing for the first time.
$500 DISABILITY EXEMPTION: Every Florida resident who is totally and permanently disabled qualifies for this exemption. If filing for the first time, please present at least one of the following as proof of your disability: A certificate from a licensed Florida physician or a certificate from the United States Department of Veterans Affairs.
$5000 DISABILITY VETERAN: Any ex-service member disabled at least 10 % in war or by service-connected misfortune is entitled to a $ 5000 exemption. If filing for the first time, please present a certificate from the United States Government.
$500 EXEMPTION FOR BLIND PERSONS: Every Florida resident who is blind qualifies for this exemption. If claiming exemption based on blindness, a certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs certifying the applicant to be blind is required. "Blind person" is defined as an individual having central vision acuity 20/200 or less in the better eye with correcting glasses, or a disqualifying field defect in which the peripheral pheral field has contracted to such an extent that the widest diameter or visual field subtends an angular distance no greater than twenty degrees.
SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY EXEMPTION:
Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the United States Armed forces are entitled to an exemption on real estate used and owned as a homestead less any portion thereof used for commercial purposes .
Persons entitled to this exemption must have been a permanent resident of this state as of January 1st of the year of assessment.
Under certain circumstances the benefit of this exemption can carry over to the veteran's spouse in the event of the veteran's death. Consult your appraiser for details.
If filing for the first time, please bring proof of your service-connected disability, such as a certificate from the United States Government or United States Department of Veterans Affairs.
EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED PERSONS:
1. Any real estate used and owned as a homestead, less any portion thereof used for commercial purpose by any quadriplegic shall be exempt from taxation.
2. Any real estate used and owned as a homestead, less any portion thereof used for commercial purpose, by a paraplegic, hemiplegic or other totally and permanently disabled person, as defined in Section 196.012(10), F.S., 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 assessment. 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), F.S., 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.
If filing for the first time, please bring a certificate of two (2) licensed doctors of this state or a If disabled, a widow or widower, a copy of the death certificate or certification of the disability will be needed. Please call the office if you have questions. This office may request additional proof of permanent FL residency such as Declaration of Domicile and/or copy of applicant's previous year's IRS return.
APPROVAL OR DENIAL OF ALL APPLICATIONS IS DETERMINED BY PROPERTY APPRAISER.
Since the law requires an application by new owners, if you call to verify that Homestead Exemption, Agricultural classification or other exemptions have been posted, you must also verify who filed that exemption.
SENIOR EXEMPTION INFORMATION
Additional $25,000 Homestead Exemption (See Limitation on Millage) for Persons 65 and Over
PLEASE NOTE: Only the Board of County Commissioners, the Columbia County Development Authority (dependant district) and the City of Lake City have adopted the Senior's Exemption. Suwannee River Water Management District, School Board and Lake Shore Hospital Authorities are not affected by exemption.
There is up to an additional $25,000 Homestead Exemption for Persons 65 and Over. Every person who is eligible for the homestead exemption is eligible for the additional homestead exemption up to $25,000 under the following circumstances:
- the county or municipality adopts an ordinance that allows the additional homestead exemption which applies ONLY to the taxes levied by the unit of government granting the exemption;
- the taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed;
- the annual household income of the taxpayer (defined as the adjusted gross income as defined in S. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $20,000. This income threshold is adjusted annually by the percentage change in the average cost-of-living index); and,
- the taxpayer annually submits a sworn statement of household income to the property appraiser no later than March 1. THIS EXEMPTION IS NOT AUTOMATICALLY RENEWED-MUST BE REFILED EACH YEAR BY MARCH 1 ST.
- The taxpayer must qualify for and have or file for the Homestead Exemption to be eligible for the additional Senior Exemption.
Each Taxing Authority has until December 1 of each year to adopt the ordinance and notify our office. They can keep or drop the ordinance from year to year and they can also change the amount of the exemption as they see fit. | 
