How do I apply for the homestead exemption in Palm Beach or Broward County?

Who qualifies, and why does January 1 matter?

Under section 196.031, Florida Statutes, the exemption goes to a person who, on January 1, holds legal or beneficial title to the property and in good faith makes it his or her permanent residence (or the permanent residence of a legal or natural dependent). Your deed must be recorded in the county's official records before the exemption can be granted.

Status on January 1 controls the whole year. If you close on a home in February 2027, you did not own it on January 1, 2027, so your first eligible year is 2028 and your application is due by March 1, 2028. Until then, any exemption you see on the property is the seller's, and the Palm Beach County Property Appraiser says it is removed as of January 1 of the year after the sale.

You also cannot qualify while you are receiving a tax exemption or credit in another state that is based on permanent residency.[1][4]

How do you file in Palm Beach County vs. Broward County?

Both counties accept online applications. The document lists are similar but not identical, so use the checklist for the county where the home is located.

• Palm Beach County: e-file at pbcpao.gov, apply at one of five service centers, or print the application and mail it. Have Social Security numbers for applying owners and their spouses, a Florida driver license (or Florida ID for non-drivers), and another proof such as Florida vehicle registration, Florida voter registration, a declaration of domicile, a federal tax return or utility bills for the property.
• Broward County: file online at bcpa.net, in person, or at a Mobile Exemption Education Team event. You need a recorded deed, a Florida driver license (out-of-state licenses must be surrendered) or Florida ID for non-drivers, plus Florida voter registration or a power or water bill for the property in at least one owner's name.
• Non-U.S. citizens: both offices ask for proof of permanent residency; Broward also accepts certain other qualifying immigration statuses.
• Broward's timely filing window for the 2027 tax year runs March 3, 2026 through March 1, 2027.[3][5]

What if you miss the March 1 deadline?

Missing March 1 waives the exemption for that year unless you qualify for late filing. State law lets a qualified applicant file within 25 days after the property appraiser mails the August TRIM notices; the appraiser may grant it for extenuating circumstances, and if not, you can petition the Value Adjustment Board for a $15 fee.

Broward lists September 20, 2027 as the absolute late-filing deadline for 2027 exemptions. Palm Beach County says late filing runs to mid-September and asks late applicants to apply in person at a branch.

After approval, the exemption renews automatically, and both offices mail a renewal receipt around the start of each year. If you stop qualifying (for example, you move out or rent the home), you must notify the property appraiser; unreported changes can lead to up to 10 years of back taxes plus a 50% penalty and 15% annual interest.[2][4][5]