By law, a homestead exemption is not transferable. If you move, your homestead exemption does not automatically follow you to your new residence.The Taxpayer Relief Act provides for property tax reduction allocations to be distributed to school districts through a "homestead or farmstead exclusion." To qualify for this exemption, the applicant must be a permanent resident of Florida as of January 1st of the application year. Permanent Florida residency required on January 1. Property owners who qualify for other exemptions, must complete the corresponding form and submit it to the Property Appraiser's Office. You must be a permanent resident of Florida residing on the property where the homestead exemption is being sought (primary residence) as of January 1st.
