Second homes and seasonal property
A Florida second home is taxed differently, insured differently, and damaged differently from one you live in. No homestead exemption, no assessment cap, a policy that may exclude losses in an unoccupied house — and a climate that does its worst in the months you are not there.
You get neither the $51,411† exemption nor the 3% or CPI, whichever is lower† assessment cap, because both require the property to be your permanent residence. Non-homestead property is subject to a separate and more generous assessment cap, so your bill can rise substantially faster than a neighbour’s identical house.
Do not claim homestead on both
This is the single most consequential rule for people with property in two states. Claiming a residency-based exemption in Florida while holding one elsewhere is how the Florida exemption is lost — with a lien for back taxes, penalties and interest attached. Counties do check, and they check across state lines. Decide which property is your permanent residence and be consistent about it in your driving licence, vehicle registration, voter registration and tax filings.
Insurance on an empty house
- Tell your insurer how the property is used. Most policies restrict or exclude cover once a house has been unoccupied for a defined period, and an undisclosed vacancy is the argument you least want after a loss.
- Ask about a vacancy or unoccupancy endorsement, which exists precisely for this and is frequently not offered unless requested.
- Check the water damage position. A leak that runs for six weeks in an empty house is a different loss from one noticed in six hours, and some policies limit cover accordingly.
- Confirm who inspects it. Some policies require periodic checks during vacancy, and a neighbour looking at the outside may not satisfy that.
What actually goes wrong while you are away
| Problem | Why it happens here | What prevents it |
|---|---|---|
| Mould | A closed, unconditioned house in Florida humidity | Leave the air conditioning running at a modest setting — not off |
| Water damage | A supply line fails and runs for weeks | Shut the water main off at the meter when you leave |
| Blocked condensate line | The system runs unattended and the drain clogs | Service before you leave, not after you return |
| Storm damage undiscovered | Nobody is there in hurricane season | A named person who will actually go and look |
| Pests | An empty house is quiet and undisturbed | A maintained service and someone entering periodically |
Turn the water off at the main, and leave the air conditioning running rather than switching it off. The second is counter-intuitive to people trying to save electricity — but Florida issues two separate licences — mold assessor and mold remediator — and the assessor may not remediate what they assessed† exists as an industry largely because of houses left closed and unconditioned. Running the system is far cheaper than remediating what happens when it is off.
If you let it while you are away
Letting it changes the regulatory picture entirely. Renting an entire dwelling more than three times a year† for periods of under 30 days† makes it a public lodging establishment under Chapter 509 — with licensing, safety obligations and three separate taxes. Your association may prohibit it regardless of what the state permits, and your insurer certainly needs telling.
Selling it later
- Without homestead, there is no accumulated cap benefit to lose — but equally none to transfer, so portability does not apply.
- Capital gains treatment differs from a primary residence, which is a tax question worth raising before listing rather than at filing.
- If you are not a US person for tax purposes, FIRPTA withholding applies at 15% of the amount realised† of the sale price — and the application to reduce it must be made before or on the closing date.
- The disclosure duty still applies, and covers what you know — including anything you were told about while you were elsewhere.
Related
Common questions
Can I get the homestead exemption on a Florida second home?
No. Both the exemption and the Save Our Homes assessment cap require the property to be your permanent residence, so a second home gets neither and its assessment can rise faster.
Can I claim homestead in Florida and another state?
No. Claiming a residency-based exemption in two states is the quickest way to lose the Florida one, with a lien for back taxes, penalties and interest. Counties check, including across state lines.
Does homeowners insurance cover an empty Florida house?
Often not fully. Most policies restrict or exclude cover once a house has been unoccupied for a defined period. Tell your insurer how the property is used and ask about a vacancy endorsement.
Should I turn the air conditioning off when I leave Florida?
No. A closed, unconditioned house in Florida humidity grows mould, and running the system at a modest setting is far cheaper than remediating the result. Turn the water off at the main instead.
What changes if I rent out my Florida second home?
Renting an entire dwelling more than three times a year for periods under 30 days makes it a public lodging establishment under Chapter 509 — with licensing, safety obligations and three taxes. Your association may prohibit it regardless.
Homestead eligibility and assessment caps are set by Florida law and administered by county property appraisers. Vacancy provisions are set by your own policy. Short-term letting is governed by Chapter 509 and by local ordinance. Confirm each for your own property.