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Property Tax Exemption

Property Tax Exemption for Historic Properties

This local program is authorized by Section 196.1997, Florida Statutes, and allows counties and municipalities to adopt ordinances allowing a property tax exemption for up to 100% of the increase in assessed improvements resulting from an approved rehabilitation of a qualified historic property. The exemption may remain in effect for up to 10 years. The exemption applies only to that portion of the property tax levied by the unit of government granting the exemption.

Qualified properties may be residential or commercial and must be either individually listed in the National Register of Historic Places, a contributing building in a National Register District, or designated as historic under the provisions of a local preservation ordinance. The rehabilitation work must be in accordance with the Secretary of the Interior' Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings.

Applications for the property tax exemption are either reviewed by local preservation office in communities designated as a Certified Local Government or by the Division of Historic Resources for communities not designated as a CLG. To qualify for an exemption a covenant is required for the term of the exemption.

Property Tax Exemption Links