So you missed the March 1st deadline for filing your application for a homestead exemption. What now? Are you completely out of luck?
Maybe not. Florida law allows the Property Appraiser or the Value Adjustment Board to grant late-filed homestead exemption applications if the untimely filing was due to particular extenuating circumstances. If you believe that your reasons for filing late meet this standard, you must do two things:
1. File the late homestead exemption application with the Property Appraiser; and
2. File a petition with your county’s Value Adjustment Board no later than 25 days after the mailing of the TRIM notice by the Property Appraiser (which usually occurs in late August).
It is very important that you take both of the above steps, as the VAB cannot consider your petition unless you have filed an exemption application, however untimely, with the Property Appraiser. The VAB will then notify you of the time scheduled for your hearing before the VAB or a Special Magistrate, where you will testify as to your reasons for filing late. If the VAB determines that your untimely filing was due to particular extenuating circumstances and you were otherwise entitled to the exemption, your homestead exemption will be granted.