The eligibility requirements for the original $25,000 homestead exemption must be met. To file for widow/widower exemption you must be a widow/widower prior to January 1st of the tax year.

You must provide a copy of your spouse’s death certificate when you apply or a document showing you were their spouse at the time of their death.

Divorced persons do not qualify for the exemption.

In 2022, Florida Statute 196.202 was changed to increase the exemption amount from $500 to $5,000.  This means your tax savings of $10 can go up to $100 annually.  This change became effective January, 2023.