PROPERTY EXEMPTIONS
Exemptions play a significant role in determining the total annual property taxes paid to the City of Pompano Beach and other taxing authorities, as detailed on tax bills. Understanding the requirements, deadlines, and filing procedures for these exemptions is essential. Furthermore, exemptions are available for low-income seniors, providing an additional $50,000 exemption, as well as for seniors with long-term residency, which can eliminate the annual property taxes owed.
Here’s a summary of the property tax exemptions that property owners in Pompano Beach may be eligible for:
Homestead Exemption
Homestead Exemption
A legal Florida resident who owns real property and makes it his or her permanent residence on January 1 of a tax year may qualify for a homestead exemption. Eligible property includes a single-family home, condominium, co-op apartment, or qualifying mobile home lot. The homestead exemption reduces the assessed value of the property by up to $25,000, and an additional exemption of up to $25,000 applies to the portion of the value above $75,000 (for levies other than school district levies).
Section 196.031(1)(b), Florida Statutes, beginning with the 2025 tax roll, the amount of the additional $25,000 homestead exemption is adjusted annually for inflation based on the Consumer Price Index as published by the United States Department of Labor, Bureau of Labor Statistics.
Residency and ownership status are determined as of January 1 of each tax year. Applicants must file by March 1 to receive the exemption for that year. State law establishes a late-filing provision for homestead applications under limited provisions. You should check with the Broward County Property Appraiser for the late filing deadline each year (it changes each year, but is normally in mid-September). State law does not allow late filing for exemptions after this time, regardless of any good cause reason for missing the late filing deadline.
Florida's portability law enables taxpayers to move their assessment differential, often referred to as the “Save Our Homes” benefit, to their newly established homestead property. A Homestead Exemption cannot be transferred from one property to another. A new Homestead Application must be submitted for your new residence, which is also necessary for portability. After surrendering the homestead exemption from another jurisdiction, you can qualify for a homestead exemption in Broward County.
As of January 1, 2021, if property owners are applying for a new Homestead Exemption and have had a Homestead Exemption on a previous property within the past three tax years anywhere in Florida, they should also submit a Portability application along with their Homestead application.
Documents you need when filing for a Homestead include proof of residency and ownership of the property.
The filing deadlines align simultaneously with the filing of the Homestead Exemption. You can file for the benefit on the Broward County Property Appraiser's Webpage.
Senior Exemptions
The City of Pompano Beach is one of the municipalities in Broward County that has adopted the Low-Income Senior Citizen Exemption ($50,000), which applies only to the county's portion of taxes, and the Long-Term Residency Senior Citizen Exemption (up to the assessed value).
Low-Income Senior Exemption $50,000
To qualify for the Low-Income Senior Exemption, the applicant must be 65 years of age or older as of January 1 of each year, currently receive the Homestead Exemption, and meet the combined household adjusted gross income as determined annually. The combined adjusted gross income number is adjusted annually in January to reflect the percentage change in the average cost-of-living index and can be found on the Broward County Property Appraiser’s website. Note: this exemption must be applied for annually.
Long-Term Residency Senior Exemption (Up to the Amount of the Assessed Value)
In addition to the requirements listed above Low-income Senior Exemption, to qualify for the Long-term Residency Senior Exemption, a resident must have maintained permanent residence on the property for at least 25 years, and the property must have a value of less than $250,000 for the initial year of application. If all the requirements are met, for properties located within the City limits of Pompano Beach, the City will authorize a long-term residency senior exemption up to the assessed value of the property for City levies.
Pompano Beach Residents - Eligible For Additional Exemptions?
Additional Exemptions
As a Pompano Beach property owner, you might be eligible for one or more of the following additional exemptions:
- Veterans & Military
- Widowed Person
- Disability
- First Responder
- Institutional Non-Profits
In Florida, an ex-service member who has been honorably discharged and holds a service-connected disability rating of 10% or more may be eligible for a $5,000 exemption on the assessed value of their property. To qualify, the taxpayer must be a legitimate resident of Florida. Additionally, an unremarried surviving spouse of a disabled former servicemember is also eligible for this exemption.
- Veteran's Disability Exemption - $5,000: The disability must be related to military service and incurred during a period of wartime service or as a result of misfortune. The surviving spouse of an eligible disabled veteran may also claim this exemption, provided he/she has not remarried.
- Full Exemption for Veterans' Service-Connected Total and Permanent Disability: Honorably discharged veterans who have a service-connected total and permanent disability, as well as the surviving spouses of qualifying veterans, are entitled to an exemption on homestead property. This exemption also applies to the spouses of Florida resident veterans who have died from service-connected causes while on active duty in the U.S. Armed Forces.
- Deployed Military Exemption: This exemption grants total exemption to an additional percentage of your assessed value, based upon the percentage of the prior year you were deployed overseas in support of one of the specified military operations. To retain this benefit, the holder must submit new supporting documentation each year.
- Additional Exemption for Combat-Wounded Florida Disabled Veterans: This exemption provides an additional discount from the amount of property taxes on the homestead of a partially or totally permanently disabled veteran, age 65 or older as of January 1, and whose disability was combat-related.
Exemption for Widowed Persons - $5,000
Disability Exemptions:
- Disability Exemption - $5,000: Totally and permanently disabled bona fide residents of Florida are eligible for an exemption of up to $5,000 of their property’s assessed value.
- Disability Exemption for Blind Persons - $5,000: Every blind person who is a bona fide resident of the State of Florida is eligible for an exemption of up to $5,000 of their property’s assessed value.
- Full Exemption for Totally and Permanently Disabled Persons: To be entitled for this exemption, the individual must be a quadriplegic, paraplegic, hemiplegic, or a totally and permanently disabled person who must use a wheelchair for mobility, or be an individual who is legally blind. In addition, to be entitled for this exemption, you must meet certain income requirements and must submit a statement of gross income along with the application. Please see the Broward County Property Appraiser’s website for updated income requirements.
First Responder (Surviving Spouse of Military Veteran or First Responder)
Institutional Non-Profits
To qualify for the Charitable, Religious, Scientific, or Literary Use Exemption, a property must: be owned by an exempt organization; and be used primarily for a charitable, religious, scientific, or literary purpose as defined by §196.196, Florida Statutes, by January 1 of the application year. Florida law mandates that all applicants for a tax exemption be non-profit (except educational institutions). Being exempt under §501(c)(3) of the Internal Revenue Code does not solely assure non-profit status under Florida law, and other factors are taken into consideration, such as:
• Possession of a consumer certificate of exemption from the Florida Department of Revenue;
• Relationships between the organization and its members/officers;
• Payments to members/officers;
• Fees for services; and
• Whether halting your function could result in public funds being allocated for its continuation.
What Else Should You Know?
Exemption on Tangible Personal Property (TPP) and Residential Personal Property (RPP) - $25,000
Section 192.001, Florida Statutes defines "tangible personal property" (TPP) as all goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article. Inventory held for resale and household goods for the owner's personal use are exempt from taxation. Parking lot bumpers, exterior lighting, alarm systems, and leasehold improvements are taxed as personal property. A comprehensive list of such items can be found in the Florida Department of Revenue (DOR) Tangible Personal Property Appraisal Guidelines.
The business owner must file a tangible personal property tax return to benefit from this exemption. The tax return will serve as the application for the exemption.
As of January 1st of each year, any resident or entity that owns or possesses tangible personal property in Pompano Beach must file a DR-405 tangible property return with the Broward County Property Appraiser. For additional information on TPP taxes, please visit BCPA's TPP Webpage.
"Granny Flat" Exemption - Up to 20%
Homeowners who add onto an existing Homestead or carry out extensive renovations to create living quarters for a parent or grandparent may qualify for a special exemption. This exemption can equal the cost of the new construction, up to a maximum of 20% of the homestead's value. To be eligible, the property owner must already have a Homestead Exemption on the property where the new living quarters are built. Additionally, the construction or renovation must be properly permitted and comply with all local land development regulations.
Historic Property Exemption
Deadlines and Important Information
Every Pompano resident who qualifies for a tax saving exemption(s) receives the exemption(s) to which they are legally entitled. Please be mindful of the deadlines and submit your application(s) promptly:
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An application for an exemption must be filed with the Broward County Property Appraiser, and the normal filing deadline for all exemptions is in March of each year.
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Assuming no changes are made to the property's ownership or usage, your homestead exemption will automatically renew each year after it has been granted.
- The law requires you to notify the Property Appraiser's Office to remove the exemption you are no longer eligible for by March 1.
- Substantial penalties may be imposed on those who don't notify the Property Appraiser to remove exemptions for which they no longer qualify.
- You can now electronically file your Florida Senior Exemptions here.
The information provided here is for informational purposes only and does not guarantee eligibility for any exemption. For more information on all exemptions and application procedures (including deadlines and specific eligibility requirements), please visit the Broward County Property Appraiser’s webpage at: https://bcpa.net/homestead.asp
Owner Alert!
FREE service designed to help you protect your property from scams or fraud by notifying you if a document is received by the Broward County Property Appraiser’s Office changing the ownership of your property. Once registered for Owner Alert, BCPA will notify you if a property ownership change has occurred. Ownership records are changed based on deeds recorded with the Broward County Records Division and then provided to the BCPA office. If there has been a change of ownership, you will receive an email notification from our office with the link to the recorded document to review.
The Value Adjustment Board Appeal
The Broward County Value Adjustment Board (V.A.B.) handles appeals for property valuation challenges and exemption denials. It consists of five members, including two from the County Commission, one from the School Board, and two taxpayers, and it operates independently from the Property Appraiser's Office.
If you disagree with your property's assessed market value, then you should discuss it with the Broward County Property Appraiser's Office and then file a petition with the V.A.B. before the mid-September deadline. If you miss this deadline, inquire about late filing for "good cause."
The Petition is filed with the Clerk of the Value Adjustment Board, Broward Government Center, 115 South Andrews Avenue, Room 120, Fort Lauderdale, Florida 33301.