Any widow or widower who is a permanent Florida
resident may claim the $500 exemption.
If the widow/widower remarries, he/she is no
longer eligible to receive this exemption. If the
widow/widower were divorced before death, this
exemption cannot be claimed.
To file for this exemption you must be a widow or
widower prior to January 1st of the tax year and
provide proof of your spouse’s death.
