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The Florida 100% P&T Tax Nuance: How the 'Arrears' Refund Actually Works

Yes, 100% P&T Florida veterans are exempt from property taxes from the day they buy. However, because Florida taxes are paid in arrears, you may still owe money at closing. Learn how to get your refund.

The Direct Answer

For 100% P&T Florida veterans, your property tax exemption is effective the day you purchase the home, but the “math” at the closing table often catches buyers off guard. Because Florida property taxes are paid in arrears (at the end of the year for the previous year), the full annual bill arrives in November. Even though you are exempt, you must navigate the transition from the previous owner’s taxable status to your exempt status.


Understanding the “Arrears” Math: A June 30th Example

To understand why you might still see a tax line item at closing, you have to look at the calendar. Since the bill for the current year hasn’t been paid yet (it’s not due until November), the buyer and seller must “swap” their responsibilities at the closing table.

If you buy on June 30th:

  1. The Seller’s Portion (Jan 1 – June 30): The seller is not exempt. They give you a credit (cash) for their ~181 days of tax debt.
  2. The Veteran’s Portion (July 1 – Dec 31): You are exempt. However, the Tax Collector doesn’t know this yet.
  3. The November Bill: A bill for the full 365 days is sent to you (or your lender).

Key insight: In November, you use the seller’s credit to pay their half, but you may have to pay the second half out of pocket (or via escrow). You then receive a prorated refund from the county for those 184 days you owned the home after your Homestead Exemption is finalized.


Why Your Lender’s Escrow Policy is Critical

Most big-box lenders don’t understand Florida nuance. They will see a $6,000 tax bill and force you to pay $500/month into an escrow account “just in case.”

Pro-tip: At CTR Mortgage Brokers, LLC, we work with specialized lenders who understand the 100% P&T exemption.

Note: Even with an escrow waiver, you must file for your Homestead Exemption by the March 1st deadline. If you miss this, the county will not issue your refund.


What You Need to Secure Your Refund


The Florida Edge: Non-Ad Valorem Fees

The Asterisk You Need to Know:

Your 100% P&T status only wipes out Ad Valorem taxes (the ones based on your home’s value). You are still responsible for Non-Ad Valorem assessments. These are flat fees for things like trash pickup, fire protection, or stormwater. Expect a small bill (usually $200–$600) for these items each year.


Bottom Line

The Florida tax code for 100% P&T veterans is the best in the nation, but the “arrears” system means you shouldn’t just “set it and forget it.” You need a lender who knows how to structure your loan so you aren’t overpaying into an escrow account for 12 months. I am ready to help you anytime to ensure the math at the closing table works in your favor.

I’m here to make sure you get every penny of your refund and that your monthly payment reflects your true tax-exempt status from Day 1. Reach out when you’re ready to look at the numbers.

Published April 18, 2026 · Updated April 18, 2026 · Written by Michael Payne · Licensed in Florida & North Carolina