What Happens to a Florida Homestead Exemption When the Owner Dies?

What happens to a Florida homestead exemption when the owner dies?

The Florida Department of Revenue says the property will not receive the homestead exemption in the year following the owner's death. The two stated exceptions are a surviving spouse, and a joint tenant with rights of survivorship who previously applied and still lives there as a permanent resident. Status is measured on January 1.

The Florida Department of Revenue FAQ, What happens to the homestead exemption when the property owner dies?, states that the property will not receive the homestead exemption in the year following the owner’s death, with the two exceptions named above.

Section 196.031(1)(a) tests January 1 legal or beneficial title and permanent residence of the owner or a legal or natural dependent. The exemption from all taxation, except assessments for special benefits, is up to $25,000. Title may be held by the entireties, jointly, or in common. The deed or instrument must already be recorded. Form DR-501 (R. 01/26, effective 02/26) repeats those January 1 and March 1 dates.

If the owner qualified on January 1 of the year of death, that year’s exemption usually still applies; the following year is the one that often changes. The statute and the FAQ do not spell out a special rule for a death on January 1.

The Department of Revenue CPI table, revised January 2026, lists a $25,000 exemption for all levies except special assessments, plus an additional exemption of up to $26,411 on assessed value greater than $50,000, for levies other than school district levies ($25,722 in 2025; 2024 was the $25,000 base year). Section 196.031(1)(b) adjusts the second figure when the CPI change is positive. Article VII, section 6 is the source. Contact your own county property appraiser.

Does the Save Our Homes cap reset when the owner dies?

A change of ownership generally resets the Save Our Homes assessment to just value on the next January 1. Florida law lists exceptions, including a transfer to a surviving spouse, a transfer by operation of law under section 732.401, a transfer to a dependent who was a permanent resident, and certain surviving joint tenants who already received the exemption.

Save Our Homes, in section 193.155 and PT-112 (R. 08/24), limits assessed-value increases after the first homestead year to 3 percent or the CPI change, whichever is less, and assessed value cannot exceed just value. Article VII, section 4 is the source.

Section 193.155(3)(a) then assesses at just value on the following January 1 after a change of ownership—any sale, foreclosure, or transfer of legal or beneficial title—except as provided in subsection (3) or (8). In the statute’s words, the exceptions include: (2) a change or transfer between husband and wife, including a transfer to a surviving spouse; (3) a transfer by operation of law to the surviving spouse or minor child or children under section 732.401; (4) a transfer upon the owner’s death to another person who is a permanent resident and legally or naturally dependent on the owner; and (5) a joint-tenancy-with-rights-of-survivorship situation where a surviving owner who already received the exemption continues to receive it.

Section 193.155(6) applies the limitation only to property that receives the homestead exemption, so losing the exemption also removes the cap. Non-homestead residential property with nine or fewer dwelling units is assessed under section 193.1554, which currently caps annual increases at 10 percent for levies other than school district levies and resets to just value after a change of ownership, with a surviving-spouse exception in section 193.1554(5)(c). See the November 2026 amendment section if Amendment 3 takes effect.

If the new owner is a remainder beneficiary under an enhanced life estate deed, what happens to a Florida Lady Bird deed when the owner dies covers that path.

What should a surviving spouse do to keep the exemption?

If the spouse still lives in the home as a permanent resident, the Department of Revenue says the exemption continues in the surviving spouse's name. Contact the county property appraiser anyway, because a change in ownership can require an updated application. A widow or widower who is a Florida resident may also claim a separate $5,000 exemption.

Do not treat the Department of Revenue’s “continues in the surviving spouse’s name” sentence as a statement that no paperwork is needed. Section 196.011(10) requires a new application or statement when ownership changes in any manner, when the applicant ceases to use the property as a homestead, or when the owner’s status changes, even in a county that waives annual renewal. Notify the property appraiser promptly. Failure can bring back taxes for any year within the prior 10 years, 15 percent interest, and a 50 percent penalty, with a 30-day pre-lien notice.

Citrus County is a filing example. Applications are due March 1; mail or in-person filing is at Homestead Dept, 210 N. Apopka Ave., Suite 200, Inverness, FL 34450, phone (352) 341-6600, per the homestead application page. The e-file system was accepting 2027 applications on November 13, 2026.

A Florida widow or widower may also claim a separate $5,000 exemption under section 196.202. If the spouse holds a section 732.401 life estate, section 196.041(1) treats a person residing by an estate limited in time as having title for exemption purposes, if they otherwise qualify. That estate is the homestead life estate a surviving spouse can receive.

What if a child or another heir inherits the house and wants to live there?

An heir who was not already a qualifying co-owner must establish a new homestead exemption. That requires title and permanent residence on January 1, a recorded deed or instrument, and a timely application, usually by March 1. Unless a statutory exception applies, the Save Our Homes cap resets, and a new cap starts after the new exemption is granted.

Form DR-501 (R. 01/26, effective 02/26) requires permanent Florida residency on January 1 and an application by March 1. Section 196.011(1)(a) makes March 1 the deadline, or the exemption is waived for that year except as provided in subsections (8) and (9). Section 196.011(9) allows a late application and a $15 value adjustment board petition when there are extenuating circumstances.

If more than one heir takes title as tenants in common and only one lives there, section 196.031(1)(a) limits the exemption to the proportionate assessed valuation of the resident owners. Entireties and joint-with-survivorship title is different: if only one of those owners resides there, that owner is allowed up to $25,000.

The dependent-resident exception in section 193.155(3)(a)4 can preserve the Save Our Homes cap when it applies. Do not assume an adult child who lived elsewhere qualifies. An heir who had not maintained a permanent residence in Florida as of December 31, 2026, should read the November 2026 amendment section before counting on increased 2027 amounts. Title itself is how a Florida house transfers after a death. Property taxes, like the mortgage, can still come due while title is being cleaned up; who pays the mortgage after someone dies covers the loan.

Can a surviving spouse take the Save Our Homes benefit to a new home?

A surviving spouse who leaves the home and establishes a new Florida homestead may be able to transfer, or "port," the Save Our Homes assessment difference. The person must have received a homestead exemption as of January 1 of any of the three immediately preceding years, and must file Form DR-501T with the new homestead application, generally by March 1.

Section 193.155(8) and PT-112 describe this transfer. A husband and wife who both permanently resided on the previous homestead are each considered to have received the exemption even if only one applied. The transferred reduction cannot exceed $500,000.

PT-112 says to establish the new homestead within three years of January 1 of the year the old homestead was abandoned, not three years after the sale, and to file Form DR-501T with DR-501, generally by March 1.

Section 193.155(8)(j)–(k) covers some late and later-year filings. A late transfer in a later year applies to that year only; (8)(k) says refunds of tax may not be made for previous years. This is not the federal estate-tax portability described in that guide. This page does not work sample math for a particular house.

Is the property-tax homestead the same as the homestead that can pass free of creditors?

No. The property-tax homestead under Article VII, section 6, is an exemption and assessment cap for a permanent resident with title on January 1. The probate homestead under Article X, section 4, covers creditor protection and who may receive the home at death. A surviving spouse with a life estate can qualify for the tax exemption if they reside there.

The tax homestead under Article VII, section 6 and the probate homestead under Article X, section 4 are different rules. Devise, the six-month election, and expense allocation are in the homestead life estate a surviving spouse can receive, not here.

Property-tax homestead compared with probate homestead

What did Florida voters approve in November 2026, and when would it affect a death this year?

Unofficial results from the Florida Division of Elections, checked November 13, 2026, show Amendment 3 at 61.98 percent yes, above the 60 percent threshold. The enrolled amendment takes effect January 1, 2027, the same assessment date that reflects a late-2026 death. Official statewide certification had not been confirmed when this brief was written.

Unofficial results from the Florida Division of Elections, checked November 13, 2026, show Amendment 3 at Yes 4,922,400 (61.98 percent), No 3,019,415 (38.02 percent), total 7,941,815. Official statewide certification had not been confirmed that morning.

The enrolled joint resolution, CS/HJR 1F, takes effect January 1, 2027. If those unofficial results are certified, school-district levies stay exempt up to $25,000; for other levies, the homestead exemption becomes $150,000 beginning January 1, 2027, and $250,000 beginning January 1, 2028, with inflation adjustment of the $250,000 figure beginning January 1, 2029. A person who had not maintained a permanent residence in Florida as of December 31, 2026, would, upon qualifying, receive $25,000 for school levies and $50,000 for other levies, then the increased amount beginning with the fifth year of exemption, under procedures the legislature is to prescribe. The non-homestead assessment cap, for levies other than school district levies, becomes 5 percent beginning January 1, 2027; it is 10 percent before that date.

Section 196.031 in the 2026 statute text has not yet been rewritten to those dollar figures. This article does not project a tax bill, and Amendment 3 is not already in force on the 2026 roll.

Where should a Florida family start this week?

Find out whether the home had a homestead exemption on the last tax bill, list who will live there on the next January 1, record any needed deed or death paperwork, and call the county property appraiser about Form DR-501 and, if someone is moving to a new Florida home, Form DR-501T.

Common questions