Broward County FL Homestead Exemption: Rules & Savings

Broward County property-tax guide • 2026 official-source update

Broward County Homestead Exemption: 2026 Rules, Filing, Save Our Homes & Tax Savings

A qualifying Broward County homeowner can reduce the taxable assessment of a permanent Florida residence through Florida’s homestead exemption and can begin building a second major benefit: Save Our Homes.

For 2026, the familiar description of a “$50,000 homestead exemption” is no longer the complete calculation. Florida’s first homestead layer remains $25,000, but the additional non-school exemption has been inflation-adjusted to $26,411. That means a qualifying property can receive up to $51,411 of exemption against applicable non-school ad valorem taxes, while school taxes still receive only the first $25,000 exemption.

2026 base exemption: $25,000 2026 additional exemption: $26,411 2026 SOH cap: 2.7% 2026 late deadline: Sept. 18 Reviewed August 23, 2026
Current 2026 filing status

The normal March 2, 2026 filing deadline has passed. If you owned the property and made it your permanent residence on or before January 1, 2026, Broward County Property Appraiser currently allows a 2026 late application through September 18, 2026. BCPA states that this is the absolute statutory late-filing deadline.

01

Start here

Broward County Homestead Exemption Quick Facts for 2026

First exemption layer $25,000 Applies to school and non-school ad valorem taxes
2026 additional layer $26,411 Applies to qualifying assessed value over $50,000; not school taxes
Maximum non-school reduction $51,411 When sufficient assessed value exists
Residence date January 1 Ownership and permanent residence are determined annually
2026 timely deadline March 2, 2026 Already passed
2026 late deadline September 18 BCPA describes this as the absolute late-filing deadline
2026 SOH cap 2.7% Lesser of CPI change or 3%
Local administrator BCPA Broward County Property Appraiser
Who should file?

A person who owns a qualifying Broward County residence and, as of January 1 of the tax year, genuinely makes that property the person’s permanent Florida residence—or the permanent residence of a legally or naturally dependent person—should determine whether the property qualifies.

02

Time-sensitive

Broward County Homestead Exemption Deadline for 2026

Timely filing March 2, 2026

The standard filing period for 2026 has closed.

Late filing September 18, 2026

Current final opportunity for eligible 2026 applicants.

2027 timely deadline March 1, 2027

BCPA already accepts qualifying 2027 pre-filings.

2027 late deadline September 20, 2027

Current BCPA-published future late-filing date.

Did you own and occupy the property as your permanent residence on January 1, 2026?
YES

You may still be able to submit a late 2026 application through September 18, 2026.

NO

If you acquired the property or made it your permanent residence after January 1, 2026, you generally cannot create 2026 eligibility from a later move-in date. BCPA allows eligible owners to pre-file for 2027.

September 18 is not simply another suggested deadline.

BCPA states that Florida Statute 196.011 does not permit the office to accept a 2026 exemption application after the statutory late-filing deadline, regardless of a good-cause explanation for missing it.

03

A major 2026 change

How Much Is the Broward County Homestead Exemption in 2026?

The old shorthand “$50,000 homestead exemption” can now hide an important detail. Florida voters approved an inflation adjustment for the additional non-school homestead exemption beginning in 2025.

The Florida Department of Revenue set that additional amount at $26,411 for 2026.

Layer 1 $25,000

Applies against all qualifying ad valorem property taxes, including school district taxes.

Layer 2 $26,411

Applies to qualifying assessed value above $50,000 for non-school levies. It does not reduce the school-board taxable value.

2026 maximum $51,411

Maximum combined assessment reduction for applicable non-school taxes when the property has enough assessed value to use both layers.

Broward County 2026 homestead exemption assessment bands The first twenty-five thousand dollars is exempt from school and non-school taxes. Assessment between twenty-five thousand and fifty thousand remains taxable. Up to twenty-six thousand four hundred eleven dollars above fifty thousand is exempt from applicable non-school taxes but not school taxes. How the 2026 exemption is layered Assessed value bands — not a cash payment $0–$25,000 Exempt School + non-school $25,001–$50,000 Taxable band Normal ad valorem taxes $50,001–$76,411 Additional exemption Non-school levies only Above $76,411 Taxable Other benefits may still apply School taxes: only the first $25,000 basic exemption applies. Non-school taxes: first $25,000 + up to $26,411 additional exemption. Broward County 2026 homestead exemption bands 2026 exemption bands Taxable-assessment treatment $0–$25,000 Exempt from school + non-school Basic homestead exemption $25,001–$50,000 Taxable band $50,001–$76,411 Up to $26,411 exempt Non-school taxes only Above $76,411 Normally taxable Maximum non-school reduction: $51,411
Example

Home with a $200,000 assessed value

School taxable value $175,000 $200,000 − $25,000
Non-school taxable value $148,589 $200,000 − $25,000 − $26,411
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Core qualification

Who Qualifies for the Broward County Homestead Exemption?

1 Qualifying ownership

You must hold legal title or qualifying beneficial/equitable ownership in the Broward County residence.

2 Permanent residence

The property must genuinely be your permanent Florida residence or the permanent residence of a legally or naturally dependent person.

3 January 1 status

Ownership and permanent residence must exist by January 1 of the year for which the exemption is requested.

4 Florida residency

Evidence must support that Florida—not another state—is your permanent residence.

5 No conflicting exemption

You and your spouse generally cannot simultaneously claim another homestead or equivalent permanent-residency property-tax benefit elsewhere.

6 Qualifying immigration status

BCPA publishes specific requirements for U.S. citizens, permanent residents and certain other qualifying immigration/residency situations.

January 1 is the key date—not the application date.

Filing in August 2026 cannot create a 2026 exemption if you did not own and make the Broward property your permanent residence by January 1, 2026.

05

What homes qualify?

House, Condo, Co-op, Mobile Home or Trust Property?

Single-family home Potentially eligible

Most conventional owner-occupied residences qualify when all requirements are met.

Condominium Potentially eligible

A qualifying owner-occupied condominium can receive homestead exemption.

Co-op apartment Potentially eligible

BCPA recognizes qualifying co-op proprietary lease interests.

Certain mobile-home interests Potentially eligible

Eligibility depends on the ownership and real-property circumstances.

Trust-held residence Can qualify

Trust language must preserve sufficient beneficial ownership and residence rights.

Second or vacation home Normally not eligible

Ownership alone does not turn a second home into the owner’s permanent residence.

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Prepare before filing

Documents Needed for Broward County Homestead Exemption

BCPA’s online portal and detailed homestead instructions request both identity/residency evidence and information that allows the Property Appraiser to test whether Broward County is genuinely the applicant’s permanent residence.

Required for standard applicants

Florida identification

  • Florida driver’s license; or
  • Florida identification card for a non-driver.

BCPA states that an applicant cannot keep an ordinary valid out-of-state driver’s license and still rely on a Florida driver’s license residence claim.

Residence evidence

Evidence tying you to the Broward address

  • Broward County voter registration at the property; or
  • Power or water utility bill in at least one owner’s name.

BCPA’s FAQ also identifies a recorded/notarized Declaration of Domicile as a residence-document option.

Ownership

Deed, co-op lease or trust

  • Recorded deed when title is held directly.
  • Co-op proprietary lease where applicable.
  • Certificate of Trust or full executed trust when property is trust-owned.

BCPA says you generally do not need to bring a deed already recorded in Broward Official Records.

Application data

Personal information BCPA asks for

  • Social Security number of owners applying.
  • Social Security number of a married spouse, even when the spouse is not on the deed.
  • Date of birth.
  • Phone number.
  • Email address.
  • Current employers of owners.
  • Address shown on the last IRS income-tax return.
  • Date Florida became your permanent residence.
  • Date each owner occupied the property.
BCPA’s residency pages use slightly different wording.

The current filing page highlights a Florida driver’s license/ID plus Broward voter registration or a power/water utility bill, while the FAQ also discusses a Declaration of Domicile. Rather than assuming one document replaces another in every situation, follow the questions in the current online application or contact BCPA when your evidence is unusual.

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Estate-planning ownership

Broward Homestead Exemption When the Home Is in a Trust

Putting a residence into a trust does not automatically destroy the homestead exemption, but the trust must preserve sufficient legal or beneficial rights.

Can preserve homestead

Sufficient right to occupy

BCPA says a trust can continue to qualify when the homeowner retains sufficient control, including the right to live on the property, or is a beneficiary with the right to reside there for life or for at least 98 years.

BCPA documentation

Certificate of Trust

BCPA asks for either a notarized Certificate of Trust or a complete copy of the executed trust agreement.

Privacy-friendly local option

BCPA notes that many owners prefer its Certificate of Trust instead of supplying the entire trust agreement because the shorter certificate avoids disclosing unrelated estate-planning and financial provisions.

BCPA Forms – Certificate of Trust and Homestead Forms
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Ownership shares matter

Tenants in Common, Joint Tenants and Married Owners

Tenants in common

Proportional ownership matters

BCPA advises that all owner-occupants holding proportional tenant-in-common interests should file when the goal is to obtain full available coverage across the jointly owned residence.

Tenants by the entirety

Married couple

BCPA states that one qualifying owner can generally obtain 100% homestead coverage where title is held by a married couple as tenants by the entirety, although filing for all eligible owner-occupants is recommended.

Joint tenants with survivorship

One qualifying resident may cover the property

BCPA states that one qualifying owner can generally obtain full coverage when title is held as joint tenants with right of survivorship.

Fractional-interest example

$40,000 assessed property; qualifying resident owns only a $20,000 proportional interest

BCPA’s homestead guidance explains that the exemption applied to an individual owner cannot exceed that owner’s proportionate assessed interest. In this example, the qualifying owner’s exemption is therefore limited to $20,000.

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Permanent Florida residence

Residency and Immigration Status Rules Used by BCPA

Broward County’s online exemption portal presents standard eligibility questions for Florida residents who are U.S. citizens or permanent residents. BCPA’s detailed FAQ also discusses additional qualifying PRUCOL, asylum and refugee/parole circumstances.

U.S. citizen

Can qualify when the remaining ownership and permanent-residency tests are met.

Permanent resident

BCPA asks for the appropriate permanent-resident documentation in addition to Florida residence evidence.

Asylum / parole / PRUCOL

BCPA publishes additional guidance for certain qualifying immigration situations.

Parent of U.S.-born minor child

BCPA’s current filing guidance says certain applicants in this circumstance may provide documentation for office review.

Do not self-determine a complicated immigration classification from a short web summary.

BCPA’s FAQ addresses temporary visa categories, PRUCOL and other fact-specific situations. When citizenship or immigration status is the only uncertain part of the application, ask BCPA to review the actual documents.

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Practical filing workflow

How to Apply for Broward County Homestead Exemption

  1. 1

    Confirm that January 1 eligibility exists

    For a 2026 application, confirm that you owned the property and made it your permanent residence by January 1, 2026.

  2. 2

    Find your Broward property record

    Confirm the owner name, property address and parcel/property ID before beginning the exemption application.

  3. 3

    Open the official BCPA Exemption Portal

    Register using your email address or use the available one-time-passcode login workflow when appropriate.

  4. 4

    Enter each qualifying owner-applicant

    Provide the residence, ownership, Social Security, spouse, employment, IRS-address and occupancy information requested by the application.

  5. 5

    Upload or provide required residency evidence

    Use the Florida identification and residence documents applicable to your situation.

  6. 6

    Answer previous-homestead questions carefully

    If you previously had Florida homestead protection, accurate answers can trigger the portability process.

  7. 7

    File any related exemption applications

    Seniors, veterans, disabled applicants, surviving spouses and other qualifying homeowners should review related exemptions rather than assuming the basic homestead is the only benefit.

  8. 8

    Submit before the applicable deadline

    For a qualifying 2026 late application, submit no later than September 18, 2026.

  9. 9

    Save your confirmation

    Retain the application confirmation and supporting documentation in case BCPA requests additional proof.

  10. 10

    Check your TRIM notice and property record

    Verify that the exemption appears correctly rather than assuming submission automatically means approval.

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You do not have to visit downtown

Four Practical Ways to Get Broward Homestead Filing Help

Fastest for many owners

Online Exemption Portal

File from home and upload the information requested by BCPA.

Open Portal
One-to-one assistance

Virtual Visit

BCPA’s Exemptions Express service allows taxpayers to schedule one-on-one virtual assistance with staff.

Schedule / View Exemption Express
Community service

Mobile Exemption Events

BCPA regularly sends exemption staff to libraries, city halls, senior centers and community locations throughout Broward County.

View Current Events
Accessibility assistance

Homebound Outreach

BCPA says qualified homebound persons and individuals with disabilities who cannot readily leave home can request filing assistance.

Call 954-357-5579
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Estimate the direct exemption effect

Broward County Homestead Exemption Savings Calculator

Property-tax savings cannot be calculated accurately from the exemption amount alone because school and non-school millage rates differ. Enter the assessed value and the millage rates shown for your property.

$
mills
mills
Basic exemption used $0.00
Additional exemption used $0.00
School taxable value $0.00
Non-school taxable value $0.00
Estimated exemption tax saving $0.00
This calculator isolates only the basic 2026 homestead exemption.

It does not calculate Save Our Homes accumulated assessment savings, portability, senior exemptions, veteran/disability benefits, municipal variations, non-ad valorem charges, early-payment discounts or future millage changes.

Also Try BCPA’s Official Home Buyer’s Tax Estimator
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Often more valuable than the basic exemption

How Save Our Homes Works in Broward County

Homestead exemption does more than reduce taxable value. Beginning the year after the property first receives homestead exemption, Florida’s Save Our Homes (SOH) assessment limitation generally limits annual increases in the homestead’s assessed value.

Previous assessed value × lower of CPI or 3% = maximum ordinary annual increase
Statutory ceiling 3% Maximum before CPI comparison
2026 CPI factor 2.7% Lower than 3%, so 2.7% applies
2026 Broward SOH cap 2.7% Current BCPA-published rate
Simple illustration

Prior assessed value: $350,000

Ignoring additions, ownership changes and other special adjustments, a 2.7% increase produces a potential next assessed value of:

$350,000 × 1.027 = $359,450
SOH caps assessed value—not your tax bill.

A tax bill can increase by a different percentage because taxing authorities set millage rates and because non-ad valorem assessments are not governed by the Save Our Homes assessment cap.

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A Broward-specific surprise

Why Your Assessed Value Can Rise Even When Market Value Falls

Florida’s Save Our Homes system contains what is commonly called the recapture rule.

When a homestead’s assessed/SOH value remains below its just or market value, the assessed value can continue rising by the permitted SOH amount even in a year when the property’s market value declines.

Market value falls
SOH value remains below market
Assessed value may still rise
2026 Broward data point

BCPA reports that approximately 213,338 Broward homeowners experienced an increase in their taxable Save Our Homes values in 2026 even though their market values decreased, because of the recapture rule.

This is why comparing only this year’s market value with last year’s market value does not necessarily explain the taxable assessment.

15

A major Broward homebuyer mistake

The Seller’s Homestead Exemption Is Not Your Homestead Exemption

Before sale Seller has Homestead + SOH
After closing Seller’s exemption can still appear for the current calendar year
Next January 1 Property is generally reassessed after ownership change
Your protection File your own Homestead + portability
Do not estimate future taxes from the seller’s current tax bill.

BCPA explicitly warns buyers that a change in ownership can reset assessed value to market value. The seller’s existing exemption can remain visible on the property record through the year of sale, but it belongs to the seller’s tax-year assessment—not automatically to the purchaser.

Estimate Taxes After Purchase With BCPA’s Tax Estimator
16

Moving within Florida

Broward County Homestead Portability: Transfer Your Save Our Homes Benefit

Homestead exemption itself does not transfer from one property to another. You must apply for homestead on the new residence.

What may transfer is the accumulated difference between the old home’s just value and its Save Our Homes assessed value. Florida calls this the homestead assessment difference or portability benefit.

Old homestead Just value $600,000
Old homestead SOH assessed value $400,000
=
Potential assessment difference $200,000 Subject to portability rules

Important portability rules

  • You must apply for homestead exemption on the new property.
  • You must also apply to transfer the old Save Our Homes assessment difference.
  • Florida’s portability benefit is generally limited to a maximum of $500,000.
  • You generally must establish the new Florida homestead within three years of January 1 of the year the previous homestead was abandoned.
  • Moving to a more expensive and a less expensive home uses different statutory calculations.
  • Divorce, split ownership and fractional interests can divide the portability benefit.
The BCPA online homestead application can identify a likely portability situation.

BCPA says applicants whose answers show that they previously held an eligible Florida homestead may be prompted to complete the portability application.

17

Airbnb, long-term tenants and moving out

Can You Rent a Broward Homestead and Keep the Exemption?

Rental is one of the most common ways homeowners unintentionally jeopardize homestead status.

Florida Statute 196.061 provides that rental of all or substantially all of a previously homesteaded dwelling constitutes abandonment of the homestead while the property remains unoccupied by the owner.

You still genuinely live there

A fact-specific partial rental is different from giving up substantially all of the dwelling.

You move out and rent the home

This can constitute abandonment and require removal of the homestead exemption.

Rental begins after January 1

Florida law contains timing rules for the current tax year, including the more-than-30-days-for-two-consecutive-years rule.

Do not keep claiming homestead simply because the exemption still appears on the property record.

If the permanent use changes, notify BCPA. An exemption remaining in the database does not make an otherwise ineligible claim lawful.

Florida Statute 196.061 – Rental of Homestead
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A niche but important Broward rule

Demolishing or Substantially Rebuilding a Homesteaded Broward Home

BCPA warns homeowners that completely demolishing a homesteaded residence—or substantially renovating it by removing major components such as the roof, windows and doors—can place homestead status at risk if the office is not informed that the owner intends to rebuild and continue maintaining the property as the permanent residence.

Planning a teardown or major reconstruction?

Contact BCPA before demolition rather than waiting until the next assessment roll. This is particularly important when preserving Save Our Homes assessment history matters.

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After approval

Does Broward Homestead Exemption Automatically Renew?

After the initial homestead application is approved, homeowners generally do not file a new basic homestead application every year while the ownership, permanent residence and eligibility remain unchanged.

BCPA says it mails a Homestead Renewal Receipt in early January so the homeowner can verify that the ownership, use and exemption status remain correct.

Same qualifying owner

Same permanent residence

No conflicting residency exemption elsewhere

No disqualifying use change

If the renewal receipt does not arrive, do not ignore it.

BCPA tells homeowners to contact the office when the expected renewal receipt is not received because failure to address an exemption problem can result in loss of the benefit.

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Why you must report ineligibility

Improper Broward Homestead Exemption: Back Taxes, Penalties & Interest

Look-back period Up to 10 years
Penalty 50% of unpaid taxes for each affected year
Interest 15% per year
Possible consequence Tax lien

Florida law provides strong recapture remedies when a person received homestead benefits for years in which the person was not entitled to them. BCPA therefore instructs owners to notify the Property Appraiser when eligibility ends.

Examples BCPA identifies as potential loss-of-eligibility events

  • Renting the property and abandoning it as the permanent residence.
  • Changing driver’s-license and voter-registration residence to another property.
  • Claiming another permanent-residency tax exemption or credit elsewhere.
  • A homesteaded owner dies and the exemption improperly remains in that deceased owner’s name in later years.
  • A widowed-person exemption recipient remarries.
  • Ownership or use changes so the original exemption requirements no longer exist.
Correct an ineligible exemption promptly.

Waiting for BCPA to discover the problem can be substantially more expensive than reporting the eligibility change when it occurs.

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Additional 2026 savings

Broward County Low-Income Senior Homestead Exemption

Broward homeowners age 65 or older may qualify for an additional local-option senior exemption on top of the regular homestead exemption.

Age 65+ As of January 1, 2026
2025 household AGI limit $38,686 For 2026 eligibility
Base requirement Homestead required Property must receive regular homestead exemption
Local-option amount $25,000 or $50,000 Depends on county/city ordinance

The income test uses the adjusted gross income of household members under the applicable Florida rules. Renters and boarders are excluded from the statutory household definition for this purpose.

If you filed a 2025 federal income-tax return

  1. Complete the Broward senior household-income sworn statement.
  2. Submit the required senior application by the exemption filing deadline.
  3. Provide copies of 2025 Form 1040 for applicable household members.
  4. BCPA’s published 2026 document deadline was June 1, 2026.

If you did not file a federal income-tax return

  1. Complete the applicable no-return sections of the sworn income statement.
  2. Provide income information required by the form.
  3. BCPA instructs non-filers to supply the 2025 SSA-1099 where applicable.
Late-filing a 2026 senior exemption after the published June 1 income-document date?

Do not guess which documents BCPA will accept or when supplementary proof must arrive. The September 18 late exemption deadline is still relevant, but the regular senior documentation schedule has already passed. Contact Customer Service & Exemptions promptly for instructions.

Current BCPA Senior Exemption Instructions
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Local differences inside Broward

Which Broward Cities Offer Additional Senior Homestead Benefits?

Senior exemptions are local options. Two homeowners with otherwise identical age and income can receive different municipal tax savings simply because their homes are in different Broward municipalities.

The table below translates BCPA’s current city notation: $50,000 means the city increased the ordinary senior exemption to $50,000; $25,000 means it retained the basic local-option amount; and Long-term: Yes means the city also adopted the 25-year residency exemption.

Current BCPA-listed Broward municipal senior exemptions
Jurisdiction Low-income senior amount Long-term senior adopted?
Broward County Government portion $50,000 Yes
Coconut Creek $50,000 Yes
Cooper City $50,000 Yes
Coral Springs $50,000 No
Dania Beach $50,000 Yes
Davie $25,000 Yes
Deerfield Beach $50,000 Yes
Fort Lauderdale $50,000 Yes
Hallandale Beach $50,000 Yes
Hillsboro Beach $50,000 No
Hollywood $25,000 Yes
Lauderdale-by-the-Sea $50,000 Yes
Lauderdale Lakes $50,000 Yes
Lauderhill $50,000 Yes
Lazy Lake $25,000 No
Lighthouse Point $50,000 No
Margate $25,000 Yes
Miramar $50,000 Yes
North Lauderdale $50,000 Yes
Oakland Park $50,000 Yes
Parkland $25,000 Yes
Pembroke Park $25,000 No
Pembroke Pines $50,000 Yes
Plantation $25,000 Yes
Pompano Beach $50,000 Yes
Southwest Ranches $50,000 No
Sunrise $50,000 Yes
Tamarac $25,000 Yes
Weston $50,000 Yes
West Park $50,000 Yes
Wilton Manors $50,000 Yes
Sea Ranch Lakes is not included in BCPA’s current published list of municipalities that adopted the ordinary senior exemption.

Do not infer municipal senior relief solely because a property is located in Broward County. The Broward County portion and the municipal portion are separate taxing jurisdictions.

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Potentially much larger savings

Broward Long-Term Residency Senior Exemption

A second senior benefit can be considerably more valuable than the ordinary $25,000 or $50,000 senior exemption because an adopting county or municipality may exempt the qualifying property’s entire assessed value from that jurisdiction’s ad valorem tax.

Age 65+ As of January 1
Residency period 25+ years Permanent residence on the property
Initial just value Under $250,000 Measured in the first year the owner applies and qualifies
2026 household AGI ≤ $38,686 Based on 2025 household income
Broward County itself adopted the long-term senior exemption.

BCPA states that the county-level benefit began with tax year 2020 for the Broward County Government portion. Municipal tax relief is available only in cities that separately adopted the long-term ordinance.

“Full exemption” does not necessarily mean the entire property-tax bill becomes $0.

The long-term senior exemption affects the ad valorem levy of the county or municipality that adopted it. School taxes, independent taxing authorities and non-ad valorem assessments are separate.

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Do not stop at basic homestead

Other Broward Property-Tax Exemptions Worth Checking

$5,000

Widowed Person

BCPA lists a $5,000 exemption for qualifying Florida widows and widowers.

$5,000

Disability

Qualifying totally and permanently disabled Florida residents may receive the statutory disability exemption.

$5,000

Blind Person

BCPA publishes a separate blind-person disability exemption and documentation route.

$5,000

Disabled Veteran

Qualifying veterans with at least a 10% service-connected disability may qualify.

Full

Total & Permanent Service-Connected Veteran

Qualifying veterans and certain surviving spouses can receive a full homestead ad valorem exemption.

Percentage discount

Combat-Wounded Veteran Age 65+

A qualifying combat-related disability percentage can produce an additional property-tax discount.

Full

Total & Permanent Disability

Some Florida total-disability categories can receive full exemption; certain categories are income-limited. BCPA lists the relevant 2026 income threshold as $37,712 where applicable.

Full

Disabled First Responder

Qualifying first responders totally and permanently disabled in the line of duty may receive full relief.

Deployment-based

Deployed Servicemember

Qualifying active-duty deployment can create an additional exemption based on eligible deployment days.

Up to 20%

Parent / Grandparent “Granny Flat”

Qualifying construction or reconstruction for an elderly parent or grandparent can receive an assessment reduction capped by statutory rules.

View BCPA Homestead and Other Tax-Saving Exemptions
25

Local family housing benefit

Broward “Granny Flat” Assessment Reduction

A Broward homeowner who builds or substantially renovates living quarters for a qualifying parent or grandparent may qualify for a separate assessment reduction.

The main property already receives Homestead Exemption.

The construction/reconstruction is properly permitted.

The work is substantially complete before January 1 of the claim year.

The occupant is the owner’s parent or grandparent.

The qualifying occupant is at least age 62 by January 1.

The occupant permanently resides in the new living quarters.

The reduction application is filed annually.

BCPA may inspect the property before approval.

BCPA describes the maximum reduction as the value of the qualifying new construction or reconstruction, subject to a cap of 20% of the homestead property’s value.

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Avoid calling the wrong office

Property Appraiser vs. Tax Collector vs. Value Adjustment Board

Exemption & assessment

Broward County Property Appraiser

  • Homestead applications
  • Senior exemptions
  • Portability
  • Property values
  • Save Our Homes assessments
  • Property records
Tax bill & payment

Broward County Tax Collector

  • Property-tax billing
  • Payments
  • Payment plans
  • Early-payment discounts
  • Delinquent-tax questions

Tax line: 954-357-4829

Property Tax Services
Formal appeal

Broward Value Adjustment Board

  • Exemption denials
  • Portability disputes
  • Assessment-value appeals
  • Classification disputes
The Property Appraiser does not set your tax rates.

BCPA determines property values and applies exemptions. County, school, city and other taxing authorities set their millage rates. The Tax Collector bills and collects the resulting tax.

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If BCPA denies or removes the benefit

How to Appeal a Broward Homestead Exemption Denial

A disagreement about your property’s value is not the same as a denial of homestead eligibility. Broward’s Value Adjustment Board handles both categories, but the deadlines differ.

Exemption denial/removal 30-day rule

BCPA says a petition challenging denial or removal of an exemption may be filed within 30 days of the denial notice.

2026 value petition September 18, 2026

BCPA identifies September 18 as the 2026 valuation-petition deadline.

Broward Value Adjustment Board

VAB Office

115 S. Andrews Avenue, Room 120
Fort Lauderdale, FL 33301

Phone: 954-357-7205 or 954-357-5367

Email: vab@broward.org

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In-person help

Broward County Property Appraiser Office

Main BCPA office

Broward County Governmental Center

115 South Andrews Avenue, Room 111
Fort Lauderdale, FL 33301

Main: 954-357-6830

Exemption filing / outreach assistance: 954-357-5579

Hours:
Monday–Friday
8:00 a.m.–5:00 p.m.
Closed weekends and published holidays.

Forms fax: 954-357-6188

Customer Service & Exemptions:
CSEmgmt@bcpa.net

Florida public-records email warning

BCPA states that email addresses and email communications can be subject to Florida public-records law. Homestead applications also involve sensitive information such as Social Security numbers. Use the official filing channel appropriate for the documents being submitted and do not casually email sensitive information.

Verify Current BCPA Office Hours and Holiday Closings
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Before clicking submit

Broward Homestead Exemption Filing Checklist

I owned the qualifying residence by January 1 of the application year.

I made it my permanent residence by January 1.

My Florida driver’s license or ID information is current.

I have supporting Broward residence evidence.

My deed, co-op lease or trust ownership structure supports the claim.

I have the Social Security information requested for myself and spouse.

Neither I nor my spouse is improperly claiming another permanent-residency exemption elsewhere.

I checked whether Save Our Homes portability applies from a previous Florida homestead.

I checked senior, veteran, disability and other additional exemptions.

I saved the application confirmation and supporting records.

I will verify the exemption on my Broward property record and TRIM notice.

I will notify BCPA if ownership, permanent residence or eligibility changes.

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Frequently asked questions

Broward County Homestead Exemption FAQs

How much is the Broward County homestead exemption in 2026?

The first $25,000 applies to qualifying school and non-school ad valorem taxes. For 2026, Florida’s inflation-adjusted additional exemption is $26,411 and applies to qualifying assessed value above $50,000 for non-school levies. A sufficiently valued homestead can therefore receive up to $51,411 of assessment reduction for applicable non-school taxes.

What is the Broward County homestead exemption deadline for 2026?

The timely filing deadline was March 2, 2026. BCPA currently accepts qualifying late-filed 2026 applications through September 18, 2026 and describes that date as the absolute statutory late-filing deadline.

Can I still file for Broward homestead exemption after March 2, 2026?

Yes, if you otherwise qualified for 2026. BCPA states that late applications may be submitted through September 18, 2026. After that statutory late-filing deadline, BCPA says it cannot accept another 2026 exemption application regardless of good cause.

I bought my Broward home after January 1, 2026. Can I get the 2026 exemption?

Generally no. Homestead eligibility for a tax year is based on qualifying ownership and permanent-residence status as of January 1. BCPA allows owners who acquired or established their residence after January 1, 2026 to pre-file for eligible 2027 exemptions.

Where do I apply for Broward County homestead exemption?

Apply with the Broward County Property Appraiser. The official online Exemption Portal is available through BCPA’s website. Filing help is also available at the Fort Lauderdale office, through community outreach events and through BCPA’s Exemptions Express services.

What documents do I need for Broward homestead exemption?

BCPA generally requires a Florida driver’s license or Florida ID for non-drivers, evidence tying the applicant to the Broward residence, ownership information and the personal information requested by Florida’s homestead application. Trust-owned properties also require trust documentation.

Do I need a Declaration of Domicile to file for homestead in Broward?

Not every applicant uses one. BCPA’s current filing guidance identifies Florida identification plus Broward voter registration or a qualifying power/water utility bill for standard residence documentation, while its FAQ also identifies a Declaration of Domicile as a residency document. Follow the current portal prompts or ask BCPA which option applies to your facts.

Does homestead exemption lower Broward school taxes?

The first $25,000 basic homestead exemption applies to school district taxes. The additional inflation-adjusted $26,411 exemption for 2026 does not apply to school district levies.

Why is the 2026 homestead exemption more than $50,000?

Beginning in 2025, Florida adjusts the additional non-school homestead exemption for inflation when the applicable CPI change is positive. The Department of Revenue set that additional amount at $26,411 for 2026, producing up to $51,411 of combined exemption for applicable non-school levies.

What is Save Our Homes in Broward County?

Save Our Homes limits annual increases in the assessed value of a homesteaded property beginning after the first year of exemption. The annual increase is generally limited to the lower of 3% or the applicable CPI change. BCPA states that the 2026 SOH cap is 2.7%.

Can my Broward assessed value increase when market value decreases?

Yes. Florida’s Save Our Homes recapture rule can require the assessed value to increase by the permitted annual amount while the SOH assessed value remains below market value. BCPA reports this affected roughly 213,338 Broward homeowners in 2026.

Does the seller’s homestead exemption transfer to me when I buy a Broward home?

No. The seller’s exemption can remain displayed for the remainder of the sale year, but it is not the purchaser’s homestead exemption. The new owner must independently qualify and apply. The property can also be reassessed following a change in ownership.

Can I transfer my old Florida homestead exemption to a Broward home?

The exemption itself does not transfer. You must apply for a new homestead exemption. However, you may be eligible to transfer all or part of your previous Save Our Homes assessment difference through Florida’s portability system.

How much Save Our Homes portability can I transfer?

Florida law generally limits the transferable Save Our Homes assessment difference to $500,000. The calculation differs when moving to a home worth more than the previous home versus moving to a less valuable home.

How long do I have to use Florida homestead portability?

Florida’s current rules generally require the new homestead to be established within three years of January 1 of the year the prior homestead was abandoned. The deadline is not simply three years from the closing date.

Can a Broward home owned by a trust receive homestead exemption?

Potentially. BCPA says a qualifying trust can preserve homestead when the applicant retains sufficient beneficial rights, including the right to live at the property. BCPA requests either a notarized Certificate of Trust or a copy of the trust agreement for review.

Can tenants in common receive full Broward homestead exemption?

A tenant-in-common owner’s exemption is limited according to that person’s ownership interest unless the other qualifying proportional owners also file. BCPA advises all qualifying owner-occupants holding tenant-in-common interests to apply when seeking full coverage.

If my spouse is not on the deed, does BCPA still need the spouse’s Social Security number?

BCPA’s current homestead guidance says Florida’s application requests the Social Security number of a married spouse even when the spouse is not named on the deed and is not separately filing.

Can I claim homestead in Broward if my spouse claims a residency-based exemption in another state?

This can prevent eligibility. BCPA specifically warns that an applicant or married spouse cannot simultaneously claim another homestead or equivalent permanent-residency property-tax exemption or credit elsewhere while claiming Broward homestead.

Can I rent my Broward homestead and keep the exemption?

Renting all or substantially all of a previously homesteaded dwelling can constitute abandonment under Florida Statute 196.061. The statute contains timing rules, including provisions involving rentals exceeding 30 days in two consecutive calendar years. Contact BCPA before converting a homestead into a rental.

Do I need to reapply for basic Broward homestead exemption every year?

Usually not after the initial exemption has been approved and ownership, permanent residence and eligibility remain unchanged. BCPA sends an annual renewal receipt so owners can verify the continuing status.

What is the 2026 income limit for the Broward senior exemption?

For 2026, an applicant must be at least 65 on January 1, already qualify for homestead and have 2025 combined household adjusted gross income not exceeding $38,686.

Does every Broward city give seniors the same additional exemption?

No. Municipal senior exemptions are local options. BCPA’s current list shows some cities offering $50,000, others $25,000, and different groups of cities participating in the long-term 25-year residency exemption.

What is the Broward long-term senior exemption?

Qualifying homeowners age 65 or older with income within the annual limit, at least 25 years of permanent residence and an initial qualifying property just value below $250,000 may receive an exemption equal to the property’s assessed value against levies of adopting county or municipal governments.

What happens if I improperly keep a Broward homestead exemption?

Florida law can impose back taxes for affected years within the statutory look-back period, a 50% penalty on unpaid taxes for each applicable year, 15% annual interest and a tax lien. Notify BCPA promptly when eligibility ends.

How do I appeal a denied Broward homestead exemption?

A denial or removal can be challenged through the Broward County Value Adjustment Board. BCPA says petitions challenging exemption denial or removal must generally be filed within 30 days of the denial notice.

Who do I call about my property-tax payment instead of my exemption?

BCPA handles valuation and exemptions but does not bill or collect taxes. Property-tax billing and payment questions go to the Broward County Tax Collector at 954-357-4829.

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Primary-source research

Official Sources Used for This Broward Homestead Guide

This article uses Broward County Property Appraiser, Broward County, Florida Department of Revenue and Florida Legislature sources rather than commercial homestead-filing websites.

BCPA Homestead Exemption Eligibility, documentation, deadlines and other exemptions BCPA Online Exemption Portal Official Broward online application BCPA Homestead FAQs Residency, trust, rental, renewal and Save Our Homes guidance BCPA Save Our Homes 2026 SOH cap and recapture information BCPA Portability Estimator Save Our Homes transfer estimator BCPA Senior Exemption Instructions 2026 income limit, city exemptions and long-term senior rules BCPA Forms Trust, portability, senior, disability, veteran and related forms BCPA Appeals & VAB Forms Exemption-denial, portability and valuation petitions BCPA Office Location & Hours Current Fort Lauderdale office information BCPA Exemptions Express Virtual appointments and community filing events Florida Form DR-501 Official state homestead and related exemption application 2026 Additional Homestead CPI Adjustment Official $26,411 additional exemption amount 2026 Florida Exemption Codes Official 2026 homestead exemption amounts and levy applicability Florida Save Our Homes & Portability Guide Assessment limitation and portability explanation Florida Senior Homestead Exemptions 2026 $38,686 income limitation Florida Statute 196.031 Homestead exemption law Florida Statute 196.011 Application and filing provisions Florida Statute 193.155 Save Our Homes and portability law Florida Statute 196.061 Rental and abandonment of homestead Florida Statute 196.161 Improper exemption, back taxes, penalties and liens Broward Value Adjustment Board Formal assessment and exemption disputes Broward County Tax Collector Tax bills, payments and collection—not exemption approval
Editorial verification standard

This guide was reviewed against current official sources on August 23, 2026. It deliberately distinguishes the first $25,000 exemption from the new inflation-adjusted $26,411 non-school exemption; homestead from Save Our Homes; exemption from portability; Property Appraiser responsibilities from Tax Collector responsibilities; and county senior exemptions from municipal senior benefits.

Time-sensitive figures—including the additional exemption amount, Save Our Homes cap, senior-income limit, city participation and filing deadlines—should be rechecked for future tax years.

Independent Property-Tax Guide: This website is an independent educational resource. It is not operated by, affiliated with or endorsed by the Broward County Property Appraiser, Broward County Government, Broward County Tax Collector, Broward Value Adjustment Board, Florida Department of Revenue or another government agency.

This guide explains publicly available homestead-exemption rules and official filing procedures. It does not make an eligibility determination, provide legal or tax advice, or replace a decision by the Property Appraiser. Ownership structure, permanent residence, marital status, immigration status, rental use, trust language, prior exemptions and other facts can change the result. Verify a consequential filing question with BCPA before acting.

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