Florida Florida Statutes
§ 196.111 — Property appraisers may notify persons entitled to homestead exemption; publication of notice; costs
FS § 196.111Ch. 196
Statute text
View on source(1)As soon as practicable after February 5 of each current year, the property appraisers of the several counties may mail to each person to whom homestead exemption was granted for the year immediately preceding and whose application for exemption for the current year has not been filed as of February 1 thereof, a form for application for homestead exemption, together with a notice reading substantially as follows:NOTICE TO TAXPAYERS ENTITLED TO HOMESTEAD EXEMPTIONRecords in this office indicate that you have not filed an application for homestead exemption for the current year.If you wish to claim such exemption, please fill out the enclosed form and file it with your property appraiser on or before March 1, (year) .Failure to do so may constitute a waiver of said exemption for the year
(c)The applicant produces sufficient evidence, as determined by the property appraiser, which demonstrates that the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrates extenuating circumstances that warrant granting the exemption.
(13)If the property appraiser denies an exemption under subsection (11) or subsection (12), the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the exemption be granted. Notwithstanding s. 194.013, the eligible first responder is not required to pay a filing fee for such petition filed on or before December 31, 2017. Upon review of the petition, the value adjustment board shall grant the exemption if it determines the applicant is qualified and has demonstrated the existence of extenuating circumstances warranting the exemption.
Legislative history
s. 2, ch. 2017-105; s. 2, ch. 2019-4.