Homestead Exemption in Brevard County — Brevard County, Florida

An owner qualifies when, on January 1, the owner holds legal or beneficial title and in good faith makes the property a permanent residence, and the Brevard County Property Appraiser decides each claim (Section 196.031, Florida Statutes).

BCPAO puts the timing in capital letters on its filing instructions: the owner must own and establish permanent residence on the property on or before January 1 of the year the exemption is sought (BCPAO filing instructions). The deed or other instrument must be recorded in the county's official records before the exemption is granted, and the exemption can also cover a home that is the permanent residence of someone legally or naturally dependent on the owner (F.S. 196.031).

Several common questions have direct answers from BCPAO. Citizenship is not required, but applicants who are not U.S. citizens present a Permanent Resident Card; property in a trust needs the trust agreement or a recorded Memorandum of Trust showing a present possessory right; and a manufactured home qualifies if the owner also owns the land under it (BCPAO homestead rack card).

Permanent residency is a question of fact for the Brevard County Property Appraiser. Section 196.015 lists the evidence the property appraiser may weigh, among them a recorded declaration of domicile, where dependent children attend school, the applicant's place of employment, voter registration at the property address, a Florida driver license, a Florida license tag, the address on federal income tax returns, bank records and utility payments at the home (F.S. 196.015). No single factor is conclusive.

Some situations rule a claim out. A person receiving a residency-based tax exemption or credit in another state is not entitled to the Florida homestead exemption (F.S. 196.031), and BCPAO asks owners of property in another state for a letter from that government confirming no such benefit (BCPAO). The Department of Revenue adds that eligibility ends when the home is rented or is no longer the owner's permanent home (DOR PT-113).

Homestead removes the first $25,000 of assessed value on a Brevard County Property Appraiser record from all taxes, including school taxes, and a second exemption, $25,000 in the 2024 base year and adjusted for inflation since, from non-school taxes (DOR PT-113).

The second exemption only reaches assessed value above $50,000 on a BCPAO record. The Department of Revenue's guide shows how the layers stack (DOR PT-113, page 2):

Inflation indexing is recent. Section 196.031 now adjusts the additional exemption each January 1 by the percentage change in the Consumer Price Index when that change is positive, and the Legislature's note on chapter 2024-261 says the change first applies to the 2025 tax roll (F.S. 196.031). The Department of Revenue's illustration shows the exemption rising to $25,722 after a 2.9 percent CPI increase and holding steady in a year when CPI falls (DOR PT-113). On a Brevard bill this means the Brevard Public Schools lines use the $25,000 exemption only, while county, city and district lines use both.

The exemption also unlocks the homestead assessment cap. The Department of Revenue explains that the homestead exemption qualifies the home for the state's assessment limitation on homesteads, and that while the exemption itself does not transfer, an owner moving to a new Florida homestead may be able to port all or part of the assessment difference (Florida Department of Revenue). In Brevard County both the exemption and the portability transfer are filed with BCPAO.

State law sets March 1 as the deadline, and for 2026 the Brevard County Property Appraiser posted a homestead filing deadline of midnight, Monday, March 2 (BCPAO home page).

Section 196.011 makes the deadline strict: an application not filed on or before March 1 is a waiver of the exemption for that year, and an application missing the required social security numbers is incomplete until refiled by April 1 (F.S. 196.011). BCPAO accepts applications at any time during the year, but each application must be in by March 1 of the year in which the benefit will be applied (BCPAO).

A missed deadline is not always final. Under Section 196.011, an owner who misses March 1 may still apply on or before the 25th day after the property appraiser mails the notice of proposed property taxes, and the property appraiser may grant the exemption on sufficient evidence of extenuating circumstances; if not, the owner can petition the value adjustment board for a nonrefundable fee of $15 (F.S. 196.011). BCPAO's rack card states that applications filed after that window apply to the next tax year (BCPAO).

BCPAO takes homestead applications online, by mail to its Titusville post office box, or in person at any of its four offices, Monday through Friday from 8:00 AM to 5:00 PM (BCPAO filing instructions).

The BCPAO filing instructions list the documents required for each owner living on the property: a Florida driver license, or for non-drivers a Florida identification card plus a declaration of domicile recorded before January 1; Florida vehicle registration; a Brevard County Voter Registration Card if registered; a social security number for each applicant and spouse, even a spouse with no ownership interest; a green card for non-citizens; trust papers if the home is in a trust; and a copy of the deed or tax bill (BCPAO).

Mail filers can ask for proof. BCPAO recommends delivery verification or certified, return receipt service, and returns a signed copy of the application, as proof it was received and processed, to anyone who encloses a self-addressed stamped envelope (BCPAO). Exemption questions go to (321) 264-6700, Option 1, or exemptions@bcpao.us (BCPAO Contact Us).

Brevard County Code Section 102-146 gives a homestead owner aged 65 or older, whose household income does not exceed $20,000 as adjusted each year for inflation, an additional exemption from county millage (Brevard County Code Section 102-146).

The ordinance phased the benefit in from 2007 and, from the 2009 tax year, sets the additional exemption at $25,000 for a total senior's exemption of $50,000 (Sec. 102-146). It applies to the ad valorem millage levied by the county but excludes all special district and municipal services taxing units. A sworn statement of household income is due to the Brevard County Property Appraiser by March 1, supporting documents such as federal tax returns and wage statements by June 1, and missing either date waives the exemption for that year. State law caps such county exemptions at $50,000 and ties the income limit to the consumer price index (F.S. 196.075).

Cities can add their own. BCPAO lists twelve cities and towns that offer a limited-income senior exemption of up to $25,000 on municipal taxes, among them Grant-Valkaria, Malabar, Melbourne and West Melbourne; Palm Bay does not appear on that list (BCPAO senior rack card). The card adds that Brevard County has adopted the discount from its general fund for qualifying seniors (BCPAO).

A separate payment option sits with the Tax Collector. Under the Homestead Tax Deferral Program, a homestead owner 65 or older may defer taxes that exceed 3 percent of household income (5 percent for younger owners), the deferred amount becomes a lien with interest that cannot exceed 7 percent, and the application is due on or before March 31 (Brevard County Tax Collector).

Most Brevard County exemptions renew automatically each year for owners who keep their permanent residency and make no changes to ownership, according to the Brevard County Property Appraiser (BCPAO).

Title changes reset the paperwork. BCPAO's senior rack card says that placing a homesteaded property in a trust or life estate requires the owner to update homestead and senior exemption information with the Property Appraiser (BCPAO). Storm damage does not automatically end the exemption: Section 196.031 lets a homestead made uninhabitable by misfortune or calamity keep the exemption on January 1 if the owner notifies the property appraiser of the intent to repair or rebuild and live there, with failure to begin within 5 years treated as abandonment (F.S. 196.031).

BCPAO polices misuse. Its online form for reporting homestead fraud lists grounds such as a property that is rented, vacant, a vacation home, owned by someone who has died or who does not live there, or an owner with an exemption on another home (BCPAO), and the Homestead Fraud department answers at (321) 454-6686 (BCPAO Contact Us). The BCPAO home page also flags Amendment 3, which would bring major homestead exemption changes, on the November 3 ballot (BCPAO).

Last verified: October 12, 2026, on the Brevard County Property Appraiser website and in Florida Statutes chapter 196.