Surviving Spouse Exemption

Florida Surviving Spouse Exemption

Verified Jul 2026 · s. 196.202, Fla. Stat.

Florida offers property tax relief for surviving spouses. $5,000 Widow's / Widower's Exemption a $5,000 reduction and reduces your home's taxable value. It is available to owner-occupants of a primary residence.

$5,000 Widow's / Widower's Exemption

Who qualifies

Ownership: Owns the property (Form DR-501).
Residency: Bona fide Florida resident who is a widow or widower and has not remarried.

How much it saves

Worked example — a $300,000 home at Florida's median effective rate (~0.74%):

~$37/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: March 1 (Form DR-501).
Renewal: automatic — Ceases upon remarriage.
Official application form

Combining with other exemptions

Stacks with homestead and other exemptions for which the person qualifies. A person who remarries is no longer eligible; divorced persons do not qualify.

Verified Jul 2026 · s. 196.202, Fla. Stat.

Official sources:

Amount cross-checked against a second official artifact: floridarevenue.com/property/documents/pt111.pdf.

By Sharon Ben-MosheHow we verify & estimate

Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.

Total Exemption for Surviving Spouse of First Responder or Military Member Who Died in the Line of Duty

Who qualifies

Ownership: Holds legal or beneficial title and permanently resides on the homestead.
Residency: Surviving spouse of (a) a first responder who died in the line of duty, or (b) a veteran/military member who died from service-connected causes while on active duty. First responder and spouse must have been permanent Florida residents on Jan 1 of the year of death; spouse must not have remarried and must reside on the homestead.

How much it saves

Worked example — a $300,000 home at Florida's median effective rate (~0.74%):

~$2,211/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: March 1 (with certification of the qualifying death).
Renewal: automatic — Continues while the spouse resides on the homestead and does not remarry; exemption amount may transfer to a new residence upon sale.
Official application form

Combining with other exemptions

Full exemption; supersedes the dollar homestead exemptions on the property. Ends on remarriage.

Verified Jul 2026 · s. 196.081(4) and (6), Fla. Stat.

Official sources:

Amount cross-checked against a second official artifact: floridarevenue.com/property/documents/pt111.pdf.

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the surviving spouse exemption in Florida?: Under s. 196.202, Fla. Stat., $5,000 Widow's / Widower's Exemption is available to owner-occupants of a primary residence. Owns the property (Form DR-501). Bona fide Florida resident who is a widow or widower and has not remarried.
How much does the surviving spouse exemption save in Florida?: It provides a $5,000 reduction. As an estimate, on a $300,000 home taxed at Florida's median effective rate (0.74%), that is roughly $37 per year. This is an estimate from Census ACS data, not an actual bill.
Do I have to apply for the surviving spouse exemption?: Yes — an application is required, and the deadline is: March 1 (Form DR-501).. The official form is linked in the sources below.
Does the surviving spouse exemption renew automatically?: Once granted, it generally renews automatically. Ceases upon remarriage.
Can the surviving spouse exemption be combined with other exemptions?: Stacks with homestead and other exemptions for which the person qualifies. A person who remarries is no longer eligible; divorced persons do not qualify.

$5,000 Widow's / Widower's Exemption

Who qualifies

Ownership: Owns the property (Form DR-501).
Residency: Bona fide Florida resident who is a widow or widower and has not remarried.

How much it saves

Worked example — a $300,000 home at Florida's median effective rate (~0.74%):

~$37/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: March 1 (Form DR-501).
Renewal: automatic — Ceases upon remarriage.
Official application form

Combining with other exemptions

Stacks with homestead and other exemptions for which the person qualifies. A person who remarries is no longer eligible; divorced persons do not qualify.

Verified Jul 2026 · s. 196.202, Fla. Stat.

Official sources:

Amount cross-checked against a second official artifact: floridarevenue.com/property/documents/pt111.pdf.

By Sharon Ben-MosheHow we verify & estimate

Total Exemption for Surviving Spouse of First Responder or Military Member Who Died in the Line of Duty

Who qualifies

Ownership: Holds legal or beneficial title and permanently resides on the homestead.
Residency: Surviving spouse of (a) a first responder who died in the line of duty, or (b) a veteran/military member who died from service-connected causes while on active duty. First responder and spouse must have been permanent Florida residents on Jan 1 of the year of death; spouse must not have remarried and must reside on the homestead.

How much it saves

Worked example — a $300,000 home at Florida's median effective rate (~0.74%):

~$2,211/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: March 1 (with certification of the qualifying death).
Renewal: automatic — Continues while the spouse resides on the homestead and does not remarry; exemption amount may transfer to a new residence upon sale.
Official application form

Combining with other exemptions

Full exemption; supersedes the dollar homestead exemptions on the property. Ends on remarriage.

Verified Jul 2026 · s. 196.081(4) and (6), Fla. Stat.

Official sources:

Amount cross-checked against a second official artifact: floridarevenue.com/property/documents/pt111.pdf.

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the surviving spouse exemption in Florida?

Under s. 196.202, Fla. Stat., $5,000 Widow's / Widower's Exemption is available to owner-occupants of a primary residence. Owns the property (Form DR-501). Bona fide Florida resident who is a widow or widower and has not remarried.

How much does the surviving spouse exemption save in Florida?

It provides a $5,000 reduction. As an estimate, on a $300,000 home taxed at Florida's median effective rate (0.74%), that is roughly $37 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the surviving spouse exemption?

Yes — an application is required, and the deadline is: March 1 (Form DR-501).. The official form is linked in the sources below.

Does the surviving spouse exemption renew automatically?

Once granted, it generally renews automatically. Ceases upon remarriage.

Can the surviving spouse exemption be combined with other exemptions?

Stacks with homestead and other exemptions for which the person qualifies. A person who remarries is no longer eligible; divorced persons do not qualify.