# Florida — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

For Florida, statute citation is Fla. Stat. § 196.081; minimum disability rating is 100% (total and permanent disability); exemption at 100% disability is Full exemption from taxation on homestead real estate; exemption at lower ratings is None — only veterans with total and permanent service-connected disability qualify under this section; home value cap is No cap — full exemption on homestead property, recorded from its source on 2026-08-17.

- **State:** Florida _(our reading, not quoted from the source)_
- **Statute citation:** Fla. Stat. § 196.081
- **Minimum disability rating:** 100% (total and permanent disability)
- **Exemption at 100% disability:** Full exemption from taxation on homestead real estate
- **Exemption at lower ratings:** None — only veterans with total and permanent service-connected disability qualify under this section _(verified: appears in the quote below)_
- **Home value cap:** No cap — full exemption on homestead property
- **Surviving spouse eligible:** Yes — exemption carries over to surviving spouse as long as spouse holds legal or beneficial title to the homestead, permanently resides thereon, and does not remarry; if spouse sells, may transfer exemption up to the amount from the most recent ad valorem tax roll to a new primary residence
- **Annual adjustment:** No annual inflation adjustment — exemption is a full (100%) tax exemption rather than a dollar amount
- **Primary residence required:** Yes — must be owned and used as a homestead; veteran must be a permanent resident of Florida on January 1 of the tax year _(verified: appears in the quote below)_

## What the source says

> Any real estate that is owned and used as a homestead by a veteran who was honorably discharged with a service-connected total and permanent disability and for whom a letter from the United States Government or United States Department of Veterans Affairs or its predecessor has been issued certifying that the veteran is totally and permanently disabled is exempt from taxation, if the veteran is a permanent resident of this state on January 1 of the tax year for which exemption is being claimed

## Source

- https://leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.081.html

Last verified: 2026-08-17. Review by: 2027-08-17.
Part of [State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules](https://referencesource.org/veteran-property-tax-exemptions-by-state/).