Florida · Property tax exemptions for surviving spouses · Updated Oct 2026
Florida property tax exemptions for surviving spouses (2026)
Every statewide property tax break in Florida that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in Florida is the Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption. $5,000 off the assessed value for an unremarried widow or widower.
Property tax breaks for surviving spouses in Florida
Surviving spouses
Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption
$5,000 off the assessed value for an unremarried widow or widower. Full exemption of the homestead for the surviving spouse of a first responder (or of a veteran or servicemember) who died in the line of duty.
Who qualifies
$5,000: Florida resident widow or widower who has not remarried, as of January 1 (divorced people do not qualify). Full exemption: surviving spouse of a Florida first responder who died in the line of duty, who keeps title, lives in the home and does not remarry; the first responder and spouse must have been permanent Florida residents on January 1 of the year of death.
How to apply
File Form DR-501 with the property appraiser and bring the death certificate of your spouse (and for first responders, the employer's letter that the death was in the line of duty).
Total and Permanent Disability Exemption for Veterans (and wheelchair-bound disabled veterans)
Your homestead is fully exempt from property tax (100% of the value).
For surviving spouses: An unremarried surviving spouse can keep the exemption, and an unremarried surviving spouse of a veteran who died on active duty can also qualify.
Who qualifies
Honorably discharged veteran with a service-connected total and permanent disability certified by a letter from the U.S. government or the VA, who is a permanent Florida resident on January 1. A similar full exemption covers veterans with a service-connected disability who must use a wheelchair (s. 196.091). An unremarried surviving spouse can keep the exemption, and an unremarried surviving spouse of a veteran who died on active duty can also qualify.
How to apply
File Form DR-501 with the property appraiser and attach the VA or U.S. government letter certifying total and permanent service-connected disability. You can apply before the letter arrives; the exemption then runs from the date of the original application.
Disabled Ex-Servicemember $5,000 Exemption and Combat-Disabled Veteran Discount (65+)
$5,000 off the assessed value if you are a veteran with a disability of 10% or more. Separately, if you are 65 or older with a combat-related permanent disability, your homestead tax is discounted by your VA disability percentage (for example, 40% disabled = 40% discount).
For surviving spouses: $5,000: honorably discharged Florida resident veteran disabled 10% or more from service during wartime or by misfortune; can carry over to an unremarried surviving spouse.
Who qualifies
$5,000: honorably discharged Florida resident veteran disabled 10% or more from service during wartime or by misfortune; can carry over to an unremarried surviving spouse. Discount: veteran 65 or older, honorably discharged, with a combat-related permanent service-connected disability; carries over to an unremarried surviving spouse who lives in the home.
How to apply
File Form DR-501 with the property appraiser and bring your VA disability rating letter and discharge papers (DD-214). For the discount, proof the disability is combat-related.
Exemption for Totally and Permanently Disabled First Responders
Your homestead is fully exempt from property tax (100% of the value).
For surviving spouses: The statute also lets an unremarried surviving spouse keep the exemption.
Who qualifies
A first responder (law enforcement or correctional officer, firefighter, EMT or paramedic) who is totally and permanently disabled because of an injury sustained in the line of duty in Florida (or in an operation elsewhere authorized by Florida or a Florida local government), who owns and lives in the homestead and is a permanent Florida resident on January 1. No income limit. The statute also lets an unremarried surviving spouse keep the exemption.
How to apply
Apply with your county property appraiser using Form DR-501. Bring the employer's certificate that the disability came from a line-of-duty injury, plus either the disability certificate used for the general total and permanent disability exemption or documentation from the Social Security Administration that you are totally and permanently disabled (s. 196.102(4)-(5), F.S.).
File Form DR-501 with the property appraiser and bring the death certificate of your spouse (and for first responders, the employer's letter that the death was in the line of duty).
Apply with your county property appraiser using Form DR-501.
Bring the employer's certificate that the disability came from a line-of-duty injury, plus either the disability certificate used for the general total and permanent disability exemption or documentation from the Social Security Administration that you are totally and permanently disabled (s. 196.102(4)-(5), F.S.).
Deadline: March 1 of the tax year (s. 196.102(3), F.S.).
Renewal: Renews with your homestead; tell the property appraiser if your status changes.
Savings estimate for Florida
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Florida
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
Document checklist for Florida
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about surviving spouses property tax breaks in Florida
Who qualifies for property tax breaks for surviving spouses in Florida?
Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption: $5,000: Florida resident widow or widower who has not remarried, as of January 1 (divorced people do not qualify). Full exemption: surviving spouse of a Florida first responder who died in the line of duty, who keeps title, lives in the home and does not remarry; the first responder and spouse must have been permanent Florida residents on January 1 of the year of death. Total and Permanent Disability Exemption for Veterans (and wheelchair-bound disabled veterans): Honorably discharged veteran with a service-connected total and permanent disability certified by a letter from the U.S. government or the VA, who is a permanent Florida resident on January 1. A similar full exemption covers veterans with a service-connected disability who must use a wheelchair (s. 196.091). Disabled Ex-Servicemember $5,000 Exemption and Combat-Disabled Veteran Discount (65+): $5,000: honorably discharged Florida resident veteran disabled 10% or more from service during wartime or by misfortune; can carry over to an unremarried surviving spouse. Discount: veteran 65 or older, honorably discharged, with a combat-related permanent service-connected disability; carries over to an unremarried surviving spouse who lives in the home.
Is there an income limit for surviving spouses' property tax breaks in Florida?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in Florida?
Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption: March 1 of the tax year. Total and Permanent Disability Exemption for Veterans (and wheelchair-bound disabled veterans): March 1 of the tax year. Disabled Ex-Servicemember $5,000 Exemption and Combat-Disabled Veteran Discount (65+): March 1 of the tax year. Exemption for Totally and Permanently Disabled First Responders: March 1 of the tax year (s. 196.102(3), F.S.).
Do surviving spouses have to reapply every year in Florida?
Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption: Renews automatically; ends if you remarry. Total and Permanent Disability Exemption for Veterans (and wheelchair-bound disabled veterans): Renews with your homestead; tell the property appraiser if your status changes. Disabled Ex-Servicemember $5,000 Exemption and Combat-Disabled Veteran Discount (65+): Renews automatically in most counties; report changes. Exemption for Totally and Permanently Disabled First Responders: Renews with your homestead; tell the property appraiser if your status changes.
Where do surviving spouses apply for property tax breaks in Florida?
Your county property appraiser decides all exemptions. You apply with the property appraiser in the county where the home is, often online; the Florida Department of Revenue writes the forms and rules. For the Widow's/Widower's Exemption and Surviving Spouse of First Responder Exemption: File Form DR-501 with the property appraiser and bring the death certificate of your spouse (and for first responders, the employer's letter that the death was in the line of duty).