“Granny Flat’s” Exemption

The “Granny Flats” exemption was adopted by the Martin County Board of Commissioners effective for the 2007 tax roll. It offers homeowners an exemption for building living space on a homesteaded property to accommodate parents or grandparents that are age 62 and older. It applies only to new construction or reconstruction completed after January 7, 2003.

  • The value exempted from taxes for the homeowner cannot be more than the increase in assessed value from the construction or reconstruction OR 20% of the total assessed value of the property, whichever is less.
  • It applies only during the time that at least one parent or grandparent maintains his or her primary residence within the homestead property of the owner.
  • The parent or grandparent may not be receiving a residency based benefit elsewhere.
  • When the property owner no longer qualifies for the exemption, the previously excluded value of the improvements will be added back to the assessed value of the property.
Click here for "Granny Flats" Assessment Reduction Application (DR-501 PGP)

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