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The Property Search allows you to view detailed information for properties in Miami-Dade County.

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The Comparable Sales Tool allows you to access and compare real estate sale information for properties in Miami-Dade County.

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The Tax Estimator provides an approximate amount of taxes that may be due on a property.

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The Tax Comparison allows you to view a property's tax information for the current and previous year and lists changes by taxing district.

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Frequently Asked Questions - Non-Homestead 10% Cap

What is Non-Homestead?

The Non-Homestead cap provides a method for limiting the assessed value increase of any real property that does not benefit from a Homestead Exemption.

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How does Non-Homestead exemption work?

Increases in real property assessed value are limited to no more than 10%, as compared to the previous year, regardless of the market value increase.  However, the assessed value may increase up to 10% per year, even if the market value remains the same (commonly referred to as “recapture”); unlike Homesteaded property, which can only go up by 3% or the CPI, whichever is lower.

Any benefit one may have between their assessment and market value does not apply to any millage that is levied by the School Board.

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Can the Non-Homestead exemption be greater than the market value?

The assessment value of a property can never be greater than the market value.

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Do you have to apply for Non-Homestead exemption?

The practice of the Miami-Dade Property Appraiser is to apply Non-Homestead exemption automatically. There is no application for the tax payers to fill out.

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Can all real property types benefit from Non-Homestead exemption?

Non-Homestead can be applied to all types of real property that either do not or cannot have a Homestead exemption. The Florida statutes do view them differently and handle its application slightly differently. Properties fall into either one of two broad categories: residential or non-residential.

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When does Non-Homestead exemption reset?

Non-homestead resets when there is a cumulative transfer of greater than 50% ownership since the property’s last reassessment.

--OR--

On non-residential type properties when there are improvements made to the property which contributes to 25 percent or greater to the overall just value. An improvement can either be a new building, building addition, renovation, extra-feature improvements or parcel join.

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If a business is sold and its holdings consist of real property, does that constitute a transfer?

Yes. A transfer of property may include the exchange or sale of stock or business holdings.  If no deed is recorded the new owner needs to notify the Property Appraiser’s office with a state form (Department of Revenue form DR430).

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Are there any exceptions to Non-Homestead reset?

A transfer between legal and equitable title is not subject to reassessment. 

Another exclusion to the transfer reassessment is when it occurs between a husband and wife. This includes when the transfer is the result of a divorce or to a surviving spouse. However, this is only applicable to residential class properties and not to non-residential class properties.

It should also be stated that a re-recording of a deed to correct an error is not cause for resetting the assessment. This is not a transfer, but a correction to a previous transfer.

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