When can I claim the homestead exemption after moving to Florida?

Why does January 1 matter?

Under section 196.031, Florida Statutes, the exemption goes to a person who holds legal or equitable title to Florida real property on January 1 and in good faith makes it their permanent residence; the deed must be recorded before the exemption is granted. Broward's Property Appraiser puts it plainly: "January 1 of each year is the date on which permanent residence is determined."

Two examples: if you close and move in on December 10, 2026, and the home is your permanent residence on January 1, 2027, you can apply for the 2027 tax year. If you close on January 15, 2027, you missed that date, and your first eligible year is 2028.

As of 2026, the statute provides up to $25,000 off assessed value, plus up to another $25,000 on assessed value above $50,000 for non-school taxes, with that second amount adjusted for inflation.[1][3]

When is the filing deadline, and can you file late?

Section 196.011 requires the application on or before March 1. Weekend dates can shift it: Broward's deadline for 2026 exemptions was March 2, 2026, and Palm Beach County's deadline for 2025 was March 3, 2025. You don't have to wait for January to apply, either; Broward's timely filing period for the 2027 tax year runs March 3, 2026 through March 1, 2027.

If you miss March 1, the statute allows a late application within 25 days after the property appraiser mails the annual notices, if you show extenuating circumstances, and a $15 Value Adjustment Board petition is the fallback. Broward lists September 20, 2027 as the absolute late-file deadline for 2027 exemptions, and Palm Beach County accepted 2025 late filings in person only.[2][3][4]

What documents do Broward and Palm Beach County require?

Because a Florida driver license is required in both counties, getting it soon after closing keeps you on schedule. For questions about trusts, partial ownership or renting part of the home, contact the property appraiser or a Florida real estate attorney.

• Broward: proof of ownership (such as the recorded deed), a Florida driver license or Florida ID card (out-of-state licenses must be surrendered), and either Florida voter registration or a power or water bill for the property in at least one owner's name; Social Security numbers are requested for owners and spouses.
• Palm Beach County: a Florida driver license or ID card, plus Florida vehicle registration and/or a Palm Beach County voter card with an address matching the home; non-U.S. citizens also provide a permanent resident card.
• Portability: if you had a Florida homestead within the last three tax years, file a portability application along with your homestead application.[3][4]