The Florida disabled veteran property tax exemption can take a Gulf Coast tax bill from several thousand dollars a year to zero, and almost nobody loses the benefit on eligibility. They lose it on filing: wrong office, wrong form, a VA letter missing three words, a deadline that passed while the household goods were still in transit. I keep the statewide rules current on my evergreen VA disability property tax guide; this post is its filing companion. Below: the four statutory tiers, what your VA letter has to say, worked dollar examples at real millage, and the exact playbook for Escambia, Santa Rosa, and Okaloosa. I am a retired USAF Combat Systems Officer and a Realtor at Levin Rinke Realty in Pensacola, not a tax attorney or CPA, so use this as your map and confirm the edge cases with your county property appraiser's exemptions staff or a tax professional.
At what VA disability percentage do you stop paying property taxes in Florida?
There is no percentage that does it by itself. The full waiver under Florida Statute 196.081 keys on a VA letter certifying a service-connected disability that is total and permanent, not on the number alone; a schedular 100 percent rating that is not permanent does not satisfy the statute on its own. Every other tier is either a flat $5,000 reduction or a percentage discount that requires age 65 and a combat-related rating.
Here are the four tiers as the Florida Department of Revenue's PT-109 guide (revised July 2026) lays them out:
| Tier | Statute | What you get | Homestead required? | Forms |
|---|---|---|---|---|
| 10% or higher service-connected rating | F.S. 196.24 | $5,000 off assessed value | No | DR-501 |
| Service-connected, total and permanent | F.S. 196.081 | All ad valorem taxes waived on the homestead | Yes | DR-501 |
| Total disability plus wheelchair use or specially adapted housing | F.S. 196.091 | All ad valorem taxes waived on the homestead | Yes | DR-501 |
| Age 65+, combat-related disability | F.S. 196.082 | A percentage off the tax bill equal to your rating | Yes | DR-501 + DR-501DV |
Three of the four tiers require the property to be your homestead, which means the standard Florida homestead exemption filing comes first or alongside; the $5,000 tier is the exception, and per PT-109 it covers any honorably discharged Florida resident disabled to a degree of 10 percent or more, with no homestead requirement. The rest of the state benefit stack, from license plates to tuition, lives in my Florida disabled veteran benefits guide.
Notice what is missing: a sliding scale. A 40, 70, or 80 percent rating earns exactly the same $5,000 reduction as a 10 percent rating. The percentages only start scaling the bill at age 65 with a combat-related disability, where Statute 196.082 delivers a percentage off the tax bill equal to your rating, a track that is separate from the county-option senior exemption. It surprises a lot of veterans I work with, and it is why the letter language in the next section matters.
Does TDIU or VA unemployability qualify for the Florida property tax waiver?
Sometimes, and the deciding factor is the wording of your VA letter, not the rating method. Florida Administrative Code Rule 12D-7.004(3) requires the disability to be total and permanent on January 1 of the application year. A TDIU veteran paid at the 100 percent rate whose letter states the disability is permanent and total presents the same evidence as a schedular 100 percent P&T veteran. A TDIU award with future exams scheduled will not carry that language.
The statute itself explains why. Under Statute 196.081(2), production of a letter of total and permanent disability from the United States Government or the VA is prima facie evidence of entitlement. Florida's test is what the VA letter says, not how the VA arrived at the number. The appraiser is not re-adjudicating your claim; the office is reading a document. If it says permanent and total, you have carried your burden. If it does not, because your award still has review exams scheduled, the appraiser can deny, and that denial holds up under the rule.
The practical drill: pull your VA Benefit Summary Letter and look for the words permanent and total. Escambia County Veterans Services tells veterans to bring exactly that letter to the appraiser's office, and notes the VA mails these letters annually in early December. Okaloosa's property appraiser accepts either a rating decision letter or a summary of benefits letter. If your letter is missing the permanent-and-total language and you believe your status supports it, request a corrected letter from the VA before you file, not after a denial. I have seen this single sentence of letter language decide a four-figure annual bill, which is exactly why I refuse to give clients a flat yes or no on TDIU: the letter answers, not me.
How much does the 100 percent disabled veteran exemption save in Escambia, Santa Rosa, and Okaloosa?
On a $350,000 home in unincorporated Escambia County, the full Statute 196.081 waiver erases a tax bill of about $4,691 a year at the 2025 certified millage of 13.4035 (Escambia County Tax Collector). The same waiver on a $400,000 home saves about $3,459 in the lowest-millage slice of unincorporated Okaloosa and about $6,070 inside Pensacola city limits. The statute is the same everywhere; the millage decides the size of your win.
Method notes, because most published examples get the 2026 structure wrong: these figures model assessed value equal to just value in year one, use the 2026 homestead stack, and apply 2025 certified millage. Per the Florida DOR's Additional Homestead Exemption Adjustment memo (revised January 2026), the first $25,000 of value is exempt from all levies including schools, value from $25,000 to $50,000 is taxable, and value from $50,000 to $76,411 is exempt from non-school levies, a second slice worth up to $26,411 in 2026 for a maximum of $51,411. Santa Rosa's 2026 rates are not final until October 2026, so Santa Rosa figures use the 2025 certified rates from SRCPA's millage table.
Here is the $350,000 home in unincorporated Escambia County (think Beulah, Ferry Pass, Cantonment) at 13.4035 mills, tier by tier:
| Scenario | Annual ad valorem bill |
|---|---|
| No exemptions | $4,691 |
| Standard homestead only | $4,144 |
| Homestead + $5,000 veteran exemption (10%+ rating) | $4,077 |
| 65+, combat-related, 40% rating (F.S. 196.082) | about $2,446 |
| 65+, combat-related, 70% rating | about $1,223 |
| 65+, combat-related, 80% rating | about $815 |
| 100% total and permanent (F.S. 196.081) | $0 |
Two reads on that table. First, the discount rows require both age 65 and a combat-related rating; a 45-year-old at 70 percent gets the $5,000 row, not the discount row. Second, the drop from $4,691 to zero is the largest recurring benefit in Florida's veteran stack, and it renews automatically every year you own the home.
Millage is the multiplier, so here is what the same 100 percent P&T waiver is worth on a $400,000 home, measured as the homestead-only bill it erases at 2025 certified rates:
- About $3,459 in unincorporated Okaloosa's flat-fee fire areas (9.5165 mills, Okaloosa Property Appraiser 2025 final); note that unincorporated Okaloosa is not one number, because fire district millages stack elsewhere in the county
- About $4,113 in Navarre and Pace (unincorporated Santa Rosa, 11.3897 mills, SRCPA)
- About $4,418 in unincorporated Okaloosa inside the Ocean City-Wright fire district (12.2665 mills)
- About $4,814 in unincorporated Escambia (13.4035 mills)
- About $5,676 in Crestview (15.8751 mills, the highest of the nine local jurisdictions I track for buyers)
- About $6,070 inside the City of Pensacola (17.0080 mills)
Run it on Gulf Breeze money and the numbers get serious: a $625,000 home at the city's 11.2920 mills carries a homestead-only bill of about $6,620, so the full waiver is worth roughly $66,000 over a ten-year hold. The same price in Destin, at 11.8435 mills, bills about $6,935. By contrast, the $5,000 exemption is worth roughly $50 to $85 a year depending on where you live: real money for one form, but it is the full waiver that changes what you can afford. On the $350,000 Escambia example, a zeroed tax line is about $390 a month of payment capacity, which moves real listings in and out of reach when I run buyer budgets against the 2026 BAH rates and shop the live MLS search.
One forward-looking note: Amendment 3 on the November 3, 2026 ballot would add a homestead exemption of up to $150,000 beginning in 2027 and up to $250,000 beginning in 2028 on non-school levies, as passed by the Legislature in June 2026, and it needs 60 percent approval. For a 100 percent P&T veteran already at zero, it is largely moot; for the $5,000-tier and discount-tier households, it would matter.
Does the exemption wipe out my whole property tax bill?
No. The Florida Constitution (Article VII, section 6) exempts the homestead from ad valorem taxes "except assessments for special benefits," so non-ad-valorem assessments survive a 100 percent exemption. Fire protection, solid waste, street lighting, and paving assessments still appear on the bill and still have to be paid. Your bill drops to those line items, not to zero.
What that looks like locally: the Escambia County Tax Collector's list of unincorporated non-ad-valorem assessments includes fire protection, rescue and advanced life support, street lighting, paving, retention ponds, and solid waste, with the mainland fire MSBU running roughly $225 a year. Santa Rosa has moved fire funding off the ad valorem roll entirely, so fire service bills as a non-ad-valorem assessment there. Okaloosa's rural districts levy flat-rate fire charges of their own; the amounts vary by district, so check your parcel.
Put it together for a $400,000, 2,600 square foot home in Navarre at 100 percent P&T: ad valorem taxes $0, Holley-Navarre fire assessment $183.30, which is 2,600 square feet at the $0.0705 residential rate set by the district's Resolution 25-02 (approved August 25, 2025, minimum $162.23). Net bill: about $183. Zero-ish, not zero, and knowing it up front saves an angry phone call when the November bill lands.
How do I file for the disabled veteran exemption in Escambia County?
File with the Escambia County Property Appraiser, Gary "Bubba" Peters, not the tax collector. The main office is 221 Palafox Place, Suite 300, in downtown Pensacola, open Monday-Friday 8 to 5, with a north-county branch in Molino at 6440 Highway 95-A North, Suite B. The phone is (850) 434-2735; exemptions are Extension 177. Homestead can be filed online at escpa.org; plan to deliver the VA letter for the veteran tier with the application.
Escambia covers NAS Pensacola, Corry Station, and Saufley Field, which makes this the county where I file the most buyers. One quirk is worth a phone call before you burn a morning: the online portal is labeled for homestead, and its requirements page asks for a Florida driver license, Florida vehicle registration, and voter registration all showing the homestead address before you can file online. That is exactly the paperwork most first-year military buyers have not finished yet. Call Extension 177 first; the staff will tell you whether your case can start online or belongs in person at Palafox Place or Molino.
On documents, Escambia County Veterans Services keeps it simple: take your VA Benefit Summary Letter to the appraiser's office. Bring the Florida residency proof from the checklist in the FAQ below, plus the DD-214 if you are claiming the 65-plus combat discount. My own post-closing email to every buyer already includes the county filing link; for rated veterans it carries a second line: do not stop at homestead. The homestead exemption and the veteran exemption ride the same DR-501, but the veteran tier needs the letter attached, and nobody attaches it for you.
How do I file in Santa Rosa County?
File with the Santa Rosa County Property Appraiser, Gregory S. Brown II. The main office is 6495 Caroline Street, Suite K, in Milton, with a South Service Center at 5841 Gulf Breeze Parkway in Gulf Breeze; hours are Monday-Friday 8 to 4:30, phone (850) 983-1880, email [email protected]. Online filing runs through srcpa.gov/HX, and the deadline is March 1.
Two details save Santa Rosa filers time. The website is srcpa.gov, not santarosapa.com. And if you live in Navarre or Gulf Breeze, the South Service Center on Gulf Breeze Parkway spares you the drive up to Milton; call first to confirm what that office handles the day you plan to go. Whiting Field families in Pace and Milton are closest to the Caroline Street office. Buyers who close in spring or summer get a bonus: SRCPA opens pre-filing for the following tax year after April 1, so file once, early, and stop thinking about it.
Santa Rosa also publishes the plainest guidance in the area on two situations that snag military families. On a missed deadline, SRCPA's instruction is to contact the office and ask about late filing options, which pairs with the statutory remedy covered below. On PCS moves, SRCPA states that active-duty members holding homestead who receive PCS orders out of the county may rent the home and keep the benefit, provided Florida remains the state of residence on the LES and the Florida driver license and vehicle registrations stay current for the duration of the relocation. That is the friendliest plain-language statement of the rule I have seen a county publish.
How do I file in Okaloosa County?
File with the Okaloosa County Property Appraiser, Mack Busbee, at one of exactly two offices: Shalimar, in the County Administration Building at 1250 Eglin Parkway N., Suite 201, phone (850) 651-7240, or Crestview at 302 N. Wilson St., Suite 201, phone (850) 689-5900. Hours are 8 to 5 with walk-ins accepted; the addresses come from the appraiser's January 2026 exemption notice, and I would call ahead to confirm hours. There is no property appraiser office in Fort Walton Beach or Destin.
That last sentence is the one I brief to every Eglin, Hurlburt Field, and Duke Field buyer, because the Tax Collector runs offices in Shalimar, Niceville, Crestview, and Destin, and people walk into the wrong one constantly. A tax collector clerk in Destin cannot take your DR-501. If you live south of the bay, Shalimar is your office; if you live up in Crestview or Baker, Wilson Street is closer.
Okaloosa's online path is parcel-first: search your property on okaloosapa.com, then click Apply for Homestead Exemption on the parcel page. For the veteran tiers, the office accepts either a rating decision letter or a summary of benefits letter, so bring whichever the VA has issued you, plus the standard Florida residency proof.
Do I go to the Tax Collector or the Property Appraiser?
Exemptions are filed with the property appraiser. The tax collector sends the bill, collects the payment, and handles business tax receipts. If you walk into a tax collector's office holding a DR-501, you are in the wrong building, and in Okaloosa County that mistake costs you a drive to Shalimar or Crestview. The two offices share data, not duties.
The tax collector does hold one veteran benefit of its own: the local business tax receipt waiver. Under Florida Statute 205.055, honorably discharged veterans, their spouses and unremarried surviving spouses, and spouses of active-duty members relocated on PCS orders are exempt from the local business tax if they own a majority of a business with fewer than 100 employees; you sign a fee exemption request and show documentation. In Escambia that runs through the Tax Collector's BTExpress portal or by affidavit, phone (850) 438-6500. In Santa Rosa and Okaloosa, start with your county tax collector's office. If a military spouse in your house runs an LLC, this is a small, real, annually recurring win.
What is the deadline, and what if I missed March 1?
The deadline is March 1, per Form DR-501 (revised January 2026), with permanent Florida residency and your qualifying status in place on January 1. Missing it does not automatically end your year: Florida Statute 196.011(8) lets you file late and petition the value adjustment board on extenuating circumstances, and that petition window closes 25 days after your county mails TRIM notices in August. The exact date is printed on your TRIM notice.
Three deadline rules worth knowing cold. First, when March 1 falls on a weekend or holiday, the deadline rolls to the next business day under Rule 12D-7.001(2); do not cut it that close. Second, file even if your VA letter has not arrived. Under Statutes 196.081(5) and 196.24, once the documentation shows up, the exemption is granted as of the original application date, and excess taxes paid during the four-year limitation period are refunded, a point the DOR's PT-109 guide (revised July 2026) restates plainly. The letter chases the application, not the other way around. Third, if you are arriving from out of state, your old state's exemption does not transfer: establish Florida residency with the license, registration, and voter roll, occupy the home by January 1, and file by March 1.
After the first grant, renewal is automatic under Statute 196.011(6) and (9). SRCPA mails renewal notices each January and asks for the postcard back only if you are no longer eligible. The exception is the active-duty homestead, which Escambia and Santa Rosa renew annually against current orders and an LES with the income redacted.
I bought my house mid-year. Can I get a refund of this year's taxes?
Yes, if you are a totally and permanently disabled veteran, or a qualifying surviving spouse, who acquired title between January 1 and November 1. Florida Statute 196.081(1)(b) grants a prorated refund of that year's ad valorem taxes once your exemption is granted for the following year, and it applies whether or not you held a Florida exemption before (Chapters 2020-140 and 2023-157, Laws of Florida).
This is the most under-claimed benefit in the whole stack, and the mechanics are friendlier than people expect. Per the Florida DOR's exemption FAQ (revised August 2024), you do not file a separate refund application: the property appraiser sends the proration ratio to the tax collector on worksheet DR-464, and the ratio counts the days remaining in the year from your acquisition date, including that date, over 365. If the appraiser denies it, you get a DR-490 notice and can appeal to the value adjustment board.
Worked example: a 100 percent P&T veteran closes on an unincorporated Escambia home on August 1, 2026. No exemption applies for 2026, because status is fixed on January 1. The veteran files DR-501 by March 1, 2027, the 2027 exemption is granted, and then the 2026 refund follows: 153 days over 365 is 0.4192, so on a $4,700 bill the refund is about $1,970. When I structure a purchase for a rated buyer on a VA loan, we budget year one at the full unexempted bill and treat that refund as the planned recovery, not a maybe.
PCS orders in hand and a VA rating on file?
Tell me your timeline and your tier. I will wire the exemption into the purchase plan itself: which county line changes your math, how the close date plays against January 1, and exactly what to file the week after closing. No pressure, no spam, no obligation.
Do I lose the exemption when I deploy or PCS out of Florida?
No, not if you keep the paperwork straight. Under Florida Statute 196.061(2)(a), as amended by Chapter 2026-239, Laws of Florida, retroactive to January 1, 2026, renting out the homestead does not constitute abandonment for a member of the Armed Forces, and the amended Statute 196.015 lets military orders or federal employment documentation maintain permanent residency for members and their spouses. The DOR's PT-109 guide (revised July 2026) states it flatly: orders transferring you outside Florida plus a rental do not abandon the homestead.
Housekeeping still matters. Escambia and Santa Rosa renew the active-duty homestead annually against current orders and a redacted LES, and Florida must stay your state of residence while you are gone. If you cannot file yourself, Statute 196.071 allows your next of kin or a person you authorize in writing to file for you. Whether keeping the house is the right call at all is a different question, and the rent-or-sell PCS guide runs that math honestly.
Separate from all of this is the deployed-servicemember exemption under Statute 196.173, Form DR-501M: an additional exemption proportional to the days you were deployed last year in support of operations the Legislature designates, a list that was revised for 2026. A set of one-time 2026 transitional filing provisions came with a window that closed August 1, 2026; the live remedy now is a fee-free value adjustment board petition on extenuating circumstances, and I would call your appraiser to confirm exactly where that stands for your situation.
If I am 100 percent disabled, do I still pay property tax on a rental or second home?
Yes, on the full-waiver tier: Statute 196.081 applies only to your homestead, and property rented for more than six months is presumed commercial under Statute 196.012(13). But the $5,000 exemption under Statute 196.24 is not limited to homestead property, per the DOR's PT-109 guide, so a veteran rated 10 percent or higher can apply that reduction to a non-homestead Florida property.
The same logic controls part-year residents. Florida homestead requires a permanent residence, defined by Rule 12D-7.007 as the place you intend to live indefinitely, and claiming a residency-based exemption in any other state disqualifies you under Statute 196.031(6). Snowbird veterans get the $5,000, not the waiver. Respect the enforcement teeth here: Statute 196.161 backs an improper homestead claim with a lien for up to 10 years of back taxes, a 50 percent penalty per year, and 15 percent annual interest, numbers both the SRCPA and Escambia brochures spell out verbatim. If your situation straddles two states, get it ruled on before you file, not after.
Does the exemption transfer to my spouse when I die?
Yes, under conditions. Statute 196.081(3) carries the full exemption to a surviving spouse who holds title, continues to live in the home, and does not remarry. If the veteran died before ever obtaining the exemption, the spouse can still claim it by producing the VA letter, per Rule 12D-7.004(4)(b). The 65-plus combat discount under Statute 196.082 carries over on the same title, residency, and remarriage conditions.
One nuance matters when the surviving spouse sells: the benefit can move to a new Florida homestead, but as a fixed dollar amount equal to the exempt value on the most recent tax roll, not as a fresh full exemption (Statute 196.081(3) and Rule 12D-7.004(5)). Downsizing usually preserves most of the value; moving up in price does not scale it. For the $5,000 tier, the administrative rule adds a five-year marriage condition for surviving spouses; confirm that one with your appraiser. This corner of the law is where the appraiser's exemptions staff earn their pay; they will walk a widow or widower through the specifics without an appointment.
How do I get my escrow payment lowered after the exemption is approved?
Your mortgage servicer does not learn about the exemption on its own; you tell them. Under RESPA's Regulation X, 12 CFR 1024.17, servicers must analyze escrow annually and refund any surplus of $50 or more within 30 days of the analysis, but they are only required to run that analysis once a year. Ask, in writing, for an out-of-cycle escrow analysis as soon as the exemption is approved.
The sequence that works:
- Get the approval or the updated tax bill from the appraiser or collector
- Send it to your servicer in writing and request an out-of-cycle escrow analysis
- Confirm the ad valorem line is removed but the non-ad-valorem line (fire, solid waste) stays
- Expect a surplus refund if the overage is $50 or more, and remember the cushion is capped at one-sixth of annual disbursements
- Check the next two statements to make sure the change stuck
The dollars justify the letter. Take the Escambia example: an escrow funded at about $4,700 a year of taxes is roughly $392 a month. After the waiver, the ad valorem line goes to zero and only the fire assessment, roughly $225 in unincorporated Escambia, remains: about a $373 monthly drop plus a surplus check. Your escrow still carries insurance, which on this coast is its own campaign; the Florida home insurance guide covers that fight separately.
Is there a Florida capital gains exemption for disabled veterans?
No, because there is nothing to exempt: Florida has no state income tax, so no one pays state capital gains tax here, veteran or not, and VA status does not change the federal treatment. The federal rules are the same for everyone. Under IRC section 121 (IRS Topic 701), you can exclude up to $250,000 of gain, or $500,000 married filing jointly, on a primary residence you used for 24 months of the prior five years.
The genuinely valuable federal fact for military families is the suspension: per IRS Publication 523, a servicemember on qualified official extended duty, meaning an assignment 50 or more miles away or government quarters, may suspend that five-year test for up to 10 years. PCS out, rent the house for most of a decade, and you can still sell with the full exclusion. That rule pairs with Florida's rental-friendly homestead treatment to make holding a Gulf Coast home through a career genuinely workable.
Sources and References
- Florida Department of Revenue: Property Tax Exemptions
- Florida DOR PT-109: Property Tax Benefits for Active Duty Military and Veterans (revised July 2026)
- Florida DOR Form DR-501: Original Application for Homestead and Related Tax Exemptions
- Florida DOR Form DR-501DV: Application for the 65+ Combat-Related Discount
- Florida Statutes ch. 196: 196.011, 196.081, 196.082, 196.091, 196.24, 196.061, 196.071, 196.161, 196.173 (flsenate.gov)
- Escambia County Property Appraiser
- Escambia County Tax Collector: 2025 millage rate detail
- Santa Rosa County Property Appraiser: Exemptions
- Okaloosa County Property Appraiser
- IRS Topic 701: Sale of Your Home
- IRS Publication 523: Selling Your Home (military suspension rules)
- Regulation X escrow rules, 12 CFR 1024.17 (eCFR)
Questions about your situation?
Call or text (850) 266-5005 | Book a 15-minute call
Frequently Asked Questions
Does a 40 percent VA disability rating qualify for a property tax discount in Florida?
Yes. A service-connected rating of 10 percent or higher earns a $5,000 reduction in assessed value under Florida Statute 196.24, worth roughly $50 to $85 a year depending on where you live, and it is not limited to homestead property. At 40 percent there is no larger benefit unless you are 65 or older with a combat-related disability, which adds a 40 percent discount on the homestead tax bill under Statute 196.082.
What does your VA letter have to say to get the full Florida property tax exemption?
It must certify that your service-connected disability is total and permanent. Florida Statute 196.081(2) treats a VA letter of total and permanent disability as prima facie evidence of entitlement, and Florida Administrative Code Rule 12D-7.004 requires that status to exist on January 1 of the application year. Check your VA Benefit Summary Letter for the words permanent and total, and request a corrected letter from the VA if they are missing.
Only one of us on the deed is 100 percent disabled. Does the whole house qualify?
Usually, if you are married and hold title the normal way. A married couple holding as tenants by the entireties receives the full exemption on the veteran spouse's qualification under Rule 12D-7.012. Unmarried co-owners holding as tenants in common are limited to the veteran's proportionate share. Check how your deed reads and ask the property appraiser before you count on a zero bill.
What do I bring to the property appraiser's office to file?
Form DR-501, your VA letter, and proof that Florida is home as of January 1: a Florida driver license or ID showing the homestead address, Florida vehicle registration, voter registration if you are registered, Social Security numbers for all owners, and any trust document, per the Escambia County Property Appraiser's residency checklist (June 2025). The 65-plus combat discount adds Form DR-501DV, your DD-214, and evidence identifying the combat-related portion of the rating.
I live in Florida half the year. Do I qualify for the veteran property tax exemption?
Not for the homestead-based tiers. Florida requires the home to be your permanent residence, meaning a present intention of living there indefinitely (Rule 12D-7.007), and claiming a residency-based exemption in another state disqualifies you under Statute 196.031(6). Part-year residents can still claim the $5,000 exemption under Statute 196.24, which is not homestead-limited. Do not gamble on this one: an improper homestead claim can trigger a lien for up to 10 years of back taxes plus penalties under Statute 196.161.
Is there anything bigger than the $5,000 exemption at 70 or 80 percent disability?
Not from the rating percentage alone; Florida has no sliding scale between the $5,000 exemption and the full waiver. Two doors open a larger benefit: a VA letter certifying the disability is total and permanent, which takes the homestead bill to zero under Statute 196.081, or turning 65 with a combat-related disability, which earns a discount equal to your rating percentage under Statute 196.082. If you are paid at the 100 percent rate through TDIU, read your letter's exact language carefully.