No. Florida's homestead exemption is for your permanent residence. The Department of Revenue says you are no longer eligible if the home is rented. If you rent only part of your home, county property appraisers may allow the exemption for the part you occupy.
To receive the exemption, a Florida owner must make the property their permanent residence by January 1 and file with the county property appraiser. The Department of Revenue lists the situations where you are no longer eligible: the unit is rented, it is no longer your permanent home, or you are no longer a Florida permanent resident.
The Attorney General has explained that eligibility depends on owning the property, residing there and intending it to be your permanent home on January 1.
A county property appraiser notes that a rental property does not qualify, a partial rental may get a prorated exemption for the part you occupy, and a duplex with rental income qualifies only for the owner occupied part. Falsely claiming the exemption carries severe penalties, including back taxes.
Homestead by situation
| Situation | Homestead exemption? |
|---|---|
| Your permanent residence on January 1 | Eligible if you apply |
| The home is rented out | Not eligible |
| You rent part of your home | May be prorated to the part you occupy |
| Duplex with rental income | Only the owner occupied part |
Rules vary slightly by county. Check yours.
What to do
- Do not file for homestead on a property you rent out.
- If you convert a home to a rental, tell the property appraiser and remove the exemption.
- Use non homestead taxes in your rental numbers.
- Ask your county property appraiser if your situation is unusual.
General information, not legal or tax advice. Confirm with your title company or attorney.
Sources
- Florida Department of Revenue, Property Tax Information for Homestead Exemption (PT-113). Eligibility and when you lose it, including when the unit is rented. Source type: Official. Checked October 17, 2026.
- Florida Department of Revenue, Removal of Homestead Exemption form (DR-500AR). No longer eligible if rented; penalties for false claims. Source type: Official. Checked October 17, 2026.
- Miami-Dade Property Appraiser, Change in Status to Homestead Exemption. Rental property and partial rental treatment. Source type: Official. Checked October 17, 2026.