The Property Appraiser's Office is pleased to provide you with this Application for Assessment Reduction.
To be eligible for this benefit, your residence must have an existing Homestead Exemption. Your parents or grandparents, age 62 or older, must make the Granny Flat addition their primary residence and have no other residency-based benefit in Florida or any other state.
Construction or reconstruction for use by a qualified parent or grandparent must have commenced after January 7, 2003, and been completed prior to January 1 of the initial application year.
The amount of the potential exemption is based on the increase in assessed value from the construction of the Granny Flat, but cannot exceed 20% of the total assessed value of the improved property.
If the parent or grandparent no longer resides on the property, the previously excluded market value of the Granny Flat market value will be added back to the property’s assessed value.
Please call (561) 355-2866 for more information about residency qualification.
Please call (561) 355-1777 for more information about construction value.