SUMTER · LAKE · MARION · HOMESTEAD EXEMPTION

Buy the home. Then file the homestead exemption.

The homestead exemption is not automatic, and it does not transfer from the seller. If The Villages is now your permanent home, you apply with the property appraiser in the county where the parcel sits, which may be Sumter, Lake, or Marion, by March 1 of the tax year you want it to apply.

By Mo Mufti, REALTOR® · LPT Realty · Updated October 25, 2026

Short answer: You qualify if you hold title and make the home your permanent residence on January 1, then apply with your county property appraiser by March 1. The exemption removes up to $25,000 of assessed value from all property taxes and up to another $25,000, adjusted each year for inflation ($26,411 for 2026), from non-school taxes on assessed value above $50,000. It also starts the Save Our Homes cap of 3% or CPI, whichever is lower.

January 1Own the home and make it your permanent residence on this date.

March 1File with the county property appraiser by this deadline for that tax year.

Save Our HomesOnce granted, yearly assessed-value increases are capped at 3% or CPI, whichever is lower.

Start with the right county

The Villages spans three counties, and a Villages mailing address does not tell you which one handles your exemption. Confirm the county on the parcel record or your closing documents before you file.

County	Where to apply	Before you start
Sumter	Sumter County Property Appraiser homestead application	Have your Florida driver license or ID number and issue date ready.
Lake	Lake County Property Appraiser exemptions	Gather Florida residency documents such as a driver license, vehicle registration, and voter registration.
Marion	Marion County Property Appraiser exemption filing	File online, by mail, or in person at the Ocala office.

Filing in Sumter County

Online filing needs the deed on record. The Sumter appraiser’s online application works only after its records show the property in your name.
Allow 60 days after closing. The office asks new owners to allow 60 days from closing for it to process the deed and the ownership change.
In person if March 1 is close. File at the Bushnell office, 218 E. McCollum Ave., or the Wildwood office, 7375 Powell Rd. Sumter County Property Appraiser: 352-569-6800.
Closing in December? If the home is your permanent residence on January 1, you can apply for the new tax year, but the 60 days of deed processing can run into February or later. If the online application cannot find you as March 1 approaches, file in person at one of those offices.

Lake County parcel: Lake takes applications online, by mail or in person, asks for at least two forms of Florida residency identification for each resident, and encourages owners who moved in after January 1 to pre-file for the next year. Lake County Property Appraiser: 352-253-2150.

Marion County parcel: Marion’s online filing starts with a PIN sent by email, and the appraiser asks qualified seniors and combat veterans to apply in person for those additional exemptions. It lists the 2027 deadline as Monday, March 1, 2027. Marion County Property Appraiser: 352-368-8300.

File in this order

Close and record the deed.The owners on the recorded deed should match the people applying.
Establish Florida residency.A Florida driver license, vehicle registration, and voter registration all help show permanent residence. Use the residency checklist →
Apply by March 1.Apply for a year when you owned and occupied the home on January 1. A closing in October 2026 generally means applying by March 1, 2027 for the 2027 tax year.
Add portability if you are leaving another Florida homestead.The transfer of a Save Our Homes benefit is filed on its own form with the homestead application.
Check the August notice.The proposed-tax notice mailed each August shows whether the exemption was applied.

Why the seller’s tax bill is not your tax bill

Save Our Homes limits assessed-value growth only while the same owner keeps the homestead. After a sale, the property is generally reassessed at just value as of the next January 1, so a long-time owner’s capped bill can understate what a new buyer will pay. Mo’s estimator starts from the expected purchase price instead of the seller’s bill.

Estimate your property taxes

Portability when you move from another Florida homestead

The limit

You may transfer your Save Our Homes difference, meaning just value minus assessed value, up to $500,000, to a new Florida homestead.

The timing

The new homestead must be established by January 1 of the third year after the prior homestead was abandoned, and the transfer form is filed with the new homestead application.

Downsizing

If the new home’s just value is lower than the old one’s, the benefit is proportional: the new assessed value equals the new just value divided by the old just value, multiplied by the old assessed value.

Illustration only. Suppose your old homestead had a $400,000 just value and a $250,000 assessed value, a $150,000 difference.

Move to a $500,000 home	The full $150,000 difference ports, for a starting assessed value of $350,000.
Move to a $300,000 home	$300,000 ÷ $400,000 × $250,000 gives a starting assessed value of $187,500.

The county property appraiser makes the actual determination.

Other exemptions to ask about

Florida law provides additional exemptions for some seniors with limited income, veterans and active-duty military, certain surviving spouses, and people with disabilities. Amounts and eligibility differ, and some depend on county or city adoption. The Florida Department of Revenue publishes guides, and the county property appraiser decides each application.

Owners 65 and older may also qualify for a local senior exemption; income limits apply.

Widow or widower: $5,000. Section 196.202, Florida Statutes, exempts $5,000 of value for a widow or widower who is a permanent Florida resident. The Sumter and Lake appraisers say it ends on remarriage and does not apply if the couple divorced before the death. Lake requires a copy of the death certificate with the application; Sumter may ask you to file one with the Sumter County Clerk of Court the first time you apply. Sumter’s online application takes it with a new homestead application, but adding it to an existing homestead cannot be done online. The family guide covers the house itself after a spouse or parent dies.

If the owner has moved into care or has died, the exemption may need review with the county property appraiser. Two guides cover a sale in those cases: selling a parent’s home for a move to assisted living and a Villages home after the owner dies. An estate attorney advises on title and probate.

COMMON QUESTIONS

Homestead questions from new owners

Does the seller’s homestead exemption transfer to me?

No. The seller’s exemption ends with the sale. You must apply in your own name with the county property appraiser.

I closed in November. When can I get the exemption?

If you owned the home and made it your permanent residence on January 1 of the next year, apply by March 1 of that year. The exemption then applies to that year’s taxes.

Can a seasonal resident claim the Florida homestead exemption?

Only if the Florida home is your permanent residence. Owners who keep their primary home in another state generally do not qualify, and property appraisers review residency evidence.

What happens if I miss March 1?

Missing the deadline generally waives the exemption for that tax year. Contact the property appraiser promptly, because late applications are accepted only in limited circumstances.

Which county is my Villages home in?

Check the parcel on the property appraiser’s website or your closing documents. The Villages includes land in Sumter, Lake, and Marion counties, and the mailing city does not settle the question.

Buying in The Villages and want the real tax number?

Mo will confirm the parcel’s county, estimate the post-sale assessment, and add the bond, amenity fee, and district charges so your monthly budget is honest.

Book a 15-minute call Estimate property taxes

Official sources and references

Checked October 25, 2026. Rates, forms, and program rules change, so confirm the current version before relying on a number.

Important: General real estate information only, not legal, tax, insurance, title, engineering, or financial advice. Mo Mufti is a Florida REALTOR® (license SL3600299) with LPT Realty, LLC, not an attorney, CPA, insurance agent, or inspector. Use qualified Florida professionals for your situation.

More Florida costs & rules: Transfer tax calculator · Who pays closing costs · Capital gains when selling · Florida residency checklist · 4-point and wind mitigation · Sinkhole due diligence · Flood disclosure · Buyer agreements · Downsizing in The Villages · My Safe Florida Home (requires homestead)