Under Florida Statutes 197.252 and 197.253, you may defer a portion or all of your property taxes and any non-ad valorem assessments.

Eligibility Requirements:

• Be entitled to claim homestead exemption.
• All taxes may be deferred if Applicant’s household income is less than $10,000.
• Applicant is less than 65 years old with household income of $10,000 or more, that portion of tax bill that exceeds 5% of the Applicant’s household income may be deferred.
• Applicant is age 65 or older with household income of $24,916 or more, that portion of tax bill that exceeds 3% of the Applicant’s household income may be deferred.
• Proof of fire and homeowners insurance on the property with Miami-Dade County Tax Collector listed as loss payee.
• Proof of income. (Application is classified confidential if federal income tax returns are attached).
• The total amount of deferral plus accrued interest and the balance of the primary mortgage cannot exceed 85% of the assessed value. The applicant’s primary mortgage cannot exceed 70% of the assessed value.

The tax deferral becomes a lien on the property with interest accruing on the deferred amount until the balance is paid. The interest rate may not exceed 9.5%.

Deferred tax amount plus interest becomes due and payable to the County if:

• You sell your home.
• Homeowners and fire insurance are not maintained.
• Change of property use occurs and owner is no longer entitled to claim homestead exemption for such property.

Applications for the tax deferral may be obtained each year after November 1 and must be submitted before January 31 of the following year.

• Application for Homestead Tax Deferral 

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