Homestead exemption online filing in Santa Cruz County gives Florida homeowners a simple, secure way to lower their property tax burden. This tax relief program reduces the taxable value of your primary residence, directly cutting annual property tax bills. To qualify, you must own and live in the home as your main residence by January 1 of the tax year. Filing before March 1 ensures savings start the following year. The Santa Cruz County Property Appraiser’s online portal streamlines the homestead application process, letting you upload documents, track progress, and receive confirmation digitally. Approved homeowners also gain protection from rapid tax increases through the Save Our Homes cap, which limits annual assessment growth to 3% or the CPI, whichever is lower. This long-term safeguard helps stabilize housing costs for residents.
How the Homestead Exemption Reduces Property Taxes
The homestead exemption works by subtracting a fixed amount from your home’s assessed value before taxes are calculated. In Santa Cruz County, the standard exemption is $25,000 off the assessed value for all eligible homeowners. An additional $25,000 exemption applies to school district taxes, bringing total savings to $50,000 in reduced taxable value. For example, a home assessed at $300,000 would be taxed on $250,000 instead of the full amount. This reduction lowers your annual bill by hundreds of dollars. The exemption only applies to your primary residence—not rental properties or second homes. Once approved, the benefit continues automatically unless your eligibility changes. These savings help make homeownership more affordable for working families and retirees alike.
How It Works Under Florida Law
Florida Statute 196.031 establishes the legal foundation for the homestead exemption. The law requires applicants to be permanent residents of Florida and use the property as their primary dwelling. Ownership and occupancy must be confirmed by January 1 of the tax year. The Florida Constitution caps annual assessment increases at 3% for homesteaded properties, protecting owners from sudden spikes in value. This “Save Our Homes” provision applies even if market values rise faster. The exemption amount is set by state law and cannot be adjusted by local counties. However, local taxing authorities still determine millage rates. The Santa Cruz County Property Appraiser administers the program under these state rules, ensuring compliance and fairness. All decisions follow strict legal guidelines to protect taxpayer rights.
Santa Cruz County Property Appraiser’s Role in Processing Applications
The Santa Cruz County Property Appraiser’s Office manages all homestead exemption applications and renewals. This office verifies ownership, residency, and occupancy using submitted documents and public records. Staff review each application for completeness and accuracy before approval. The office also conducts periodic audits to ensure ongoing eligibility. If changes occur—like moving or selling the home—homeowners must notify the appraiser promptly. The office provides online tools, phone support, and in-person assistance during business hours. Processing typically takes 30 to 60 days after submission. Approved exemptions appear on the next year’s tax bill. Denials include written explanations and appeal instructions. The appraiser’s website offers real-time status checks and downloadable forms for convenience.
Other Exemptions You May Be Eligible For
Beyond the basic homestead exemption, Santa Cruz County offers several additional tax relief programs. Seniors aged 65 and older may qualify for extra exemptions based on income limits. Disabled veterans can receive up to a $5,000 reduction, while totally disabled veterans may get full exemption. Widows, widowers, blind individuals, and those with permanent disabilities also qualify for supplemental savings. Some exemptions require annual renewal, while others continue automatically. You can combine multiple exemptions if you meet all criteria. For instance, a senior veteran with a disability could stack three different benefits. Each program has unique documentation needs, so review requirements carefully. The Property Appraiser’s office helps determine which exemptions apply to your situation.
Key Benefits of the Homestead Exemption in Santa Cruz County
Claiming the homestead exemption delivers immediate and lasting financial advantages. Homeowners see lower tax bills starting the year after approval. The Save Our Homes cap prevents runaway assessments, offering stability in volatile markets. Over time, these protections can save thousands compared to non-homesteaded properties. The online filing system makes applying fast and error-free. Approved status also strengthens your legal claim to the property under Florida’s constitutional protections. These include protection from creditors in certain cases and eligibility for portability when moving within Florida. The exemption remains active as long as you live in the home and maintain residency. It’s one of the most valuable benefits available to Florida homeowners.
Reduction in Taxable Property Value
The primary benefit is a direct cut in taxable value. The first $25,000 exemption reduces the assessed value used by all taxing authorities. A second $25,000 exemption applies only to school taxes, doubling savings for education funding. On a $400,000 home, this means paying taxes on $350,000 instead of the full amount. At a typical millage rate of 18 mills, that’s over $900 in annual savings. These reductions apply every year the exemption remains active. No renewal is needed unless your status changes. The lower taxable value also reduces future assessment growth under the Save Our Homes cap. This creates compounding savings over decades of ownership.
Protection from Rising Property Taxes (Save Our Homes Cap)
The Save Our Homes provision limits how much your assessed value can increase each year. Even if market values jump 10% or more, your assessment rises no more than 3% annually. This cap applies only to homesteaded properties. Without it, a booming market could trigger steep tax hikes. For example, a home valued at $300,000 in 2024 would be assessed at no more than $309,000 in 2025—even if comparable homes sell for $330,000. This predictability helps budget long-term housing costs. The cap resets only if you sell or lose homestead status. Portability allows transferring up to $500,000 of saved assessment difference to a new home within Florida.
Long-Term Financial Benefits for Homeowners
Over 20 years, the homestead exemption can save homeowners tens of thousands in taxes. Combined with the assessment cap, it shields families from inflation-driven increases. Retirees on fixed incomes benefit most, as their tax bills stay manageable despite rising home values. Young families gain affordability during critical earning years. The exemption also increases net equity when selling, since lower taxes improve cash flow. Plus, Florida’s constitutional protections add intangible value by securing ownership rights. These benefits make homesteading a cornerstone of smart financial planning for residents. It’s free to apply and requires minimal effort for maximum return.
Maximize Your Property Tax Savings in Santa Cruz County
To get the most savings, file early and explore all available exemptions. Combine the base homestead with senior, disability, or veteran benefits if eligible. Keep records updated after life events like marriage, divorce, or address changes. Use the online portal to avoid paperwork errors and track progress in real time. Review your TRIM notice each August to verify accuracy. If you move within Florida, apply for portability to transfer your Save Our Homes benefit. Consult the Property Appraiser’s office before major decisions like adding a co-owner. Small steps ensure you never miss out on lawful savings. Every dollar saved strengthens your financial foundation.
Who Qualifies for the Florida Homestead Exemption?
Eligibility hinges on three core requirements: ownership, occupancy, and timing. You must hold title to the property and use it as your primary residence by January 1 of the tax year. Only one exemption is allowed per family unit, defined as a husband, wife, and dependent children. Legal residency in Florida is mandatory, proven through state IDs, voter registration, or vehicle tags. The application deadline is strict—March 1—with no grace period. Late filings delay savings until the following year. Non-citizens with legal status may qualify if they meet residency rules. The home must be your main dwelling, not a vacation or rental property. Temporary absences for work or medical care don’t disqualify you if intent to return is clear.
Basic Eligibility Requirements
To qualify, you must be a permanent Florida resident who owns and lives in the home as your primary residence. The property must be your main dwelling as of January 1. You cannot claim exemptions on multiple properties. Legal ownership can be sole, joint, or through a trust, but all owners must meet residency rules. Minors and dependents are included under the family unit definition. The home can be a house, condo, townhome, or mobile home on owned land. Leased land with a permanent structure may also qualify. The exemption applies only to the structure and up to one acre of land. Larger parcels are partially exempt based on usage.
Must Own and Occupy the Property as a Primary Residence
Ownership means holding title in your name or a qualifying trust. Occupancy requires physical presence and intent to remain indefinitely. Utility bills, mail delivery, and school enrollment help prove residency. You cannot claim the exemption if the home is vacant, rented full-time, or used as a secondary property. Occasional rentals under 30 days per year are allowed. If you live elsewhere for work but maintain the home as your permanent address, you likely still qualify. The Property Appraiser may request proof like lease agreements or travel logs. Intent matters—temporary moves don’t break eligibility if you plan to return.
Must Establish Residency by January 1
The cutoff date is absolute. Even if you move in on January 2, you miss the current year’s exemption. Planning ahead is essential—close on your home early if possible. Residency is established when you take possession and begin living there permanently. Updating your driver’s license, voter registration, and vehicle tags to the new address strengthens your claim. The Property Appraiser uses these records to verify compliance. If you’re building a home, occupancy must occur by January 1. Pre-built homes should be moved onto the lot and connected to utilities by that date. Late moves delay savings but don’t prevent future claims.
Application Must Be Filed by March 1
The deadline is firm—no exceptions for postal delays or technical issues. Online submissions are timestamped upon completion. Paper forms must be postmarked by March 1. Filing late pushes your exemption to the next tax year, costing you a full year of savings. Set calendar reminders well in advance. The online system simplifies timely filing with step-by-step guidance. If you miss the deadline, apply as soon as possible for the following year. Some life events, like military deployment, may allow late filings with documentation. Contact the Property Appraiser immediately if extenuating circumstances arise.
Only One Exemption per Family Unit
A family unit includes spouses and dependent children under 18. Only one homestead exemption is permitted per household, regardless of how many properties are owned. If adult children live separately, they may claim their own exemptions. Divorced parents must decide who claims dependents; both cannot file for the same child. Joint owners must all agree on the exemption location. If one owner uses the property as their primary home, the entire parcel qualifies—but no other property can be claimed. This rule prevents abuse and ensures fairness. The Property Appraiser cross-checks records to enforce compliance.
Proof of Residency and Legal Status
You must provide documents proving Florida residency and legal presence. Accepted proofs include a Florida driver’s license or state ID, vehicle registration, and voter registration. Social Security numbers are required for all applicants. Non-citizens need valid immigration documents like a green card or visa. Military personnel stationed in Florida may use base housing as their primary residence. Students attending college in-state can claim exemptions if they live there year-round. The Property Appraiser verifies all documents against state databases. Inconsistencies can delay or deny approval. Keep copies of everything submitted for your records.
Common Mistakes That Can Delay or Deny Your Application
Errors like missing signatures, wrong addresses, or expired IDs cause most delays. Submitting out-of-state licenses or unregistered vehicles breaks residency proof. Filing after March 1 is the top reason for denial. Incomplete forms or missing Social Security numbers also trigger rejections. Claiming multiple properties violates the one-exemption rule. Not updating records after marriage, divorce, or moving leads to disqualification. Always double-check every field before submitting. Use the online checklist to avoid oversights. If denied, request a written explanation and correct errors promptly. Reapplying is free, but timing affects when savings begin.
How to Apply for the Santa Cruz County Homestead Exemption
Applying is straightforward using the Santa Cruz County Property Appraiser’s secure online portal. Start by gathering required documents, then complete the digital form at your convenience. The system guides you through each step, reducing errors. Upload clear photos or scans of IDs, deeds, and registration cards. Review all entries before final submission. Once filed, you’ll receive a confirmation number and email update. Processing takes 30 to 60 days. Approved exemptions appear on the next year’s tax bill. If issues arise, staff contact you directly. The entire process avoids office visits, saving time and hassle. First-time filers and renewals use the same system.
Gather All Required Documents
Before starting, collect these essential items: your property deed or recent tax bill showing ownership, a current Florida driver’s license or state ID, vehicle registration with your home address, voter registration card, and Social Security numbers for all applicants. If applicable, include military orders, disability certification, or senior income statements. Scan or photograph each document clearly—blurry images cause delays. Save files in PDF or JPEG format under 5MB each. Have everything ready before logging in to avoid session timeouts. The online form won’t save partial progress, so completeness is key.
File Online Through the Santa Cruz County Property Appraiser’s Portal
Visit the official Santa Cruz County Property Appraiser website and click “Homestead Exemption Online Filing.” Create an account or log in if returning. Follow the prompts to enter property details, owner information, and residency data. Upload each required document in the designated section. Review all entries carefully—typos in names or addresses cause mismatches. Submit only once; duplicate filings create confusion. Upon completion, you’ll see a confirmation screen with a reference number. Save this for your records. An automated email follows within 24 hours. No payment is required—the service is free for all residents.
Track Application Status and Receive Confirmation
Use your reference number to check status anytime on the appraiser’s website. Updates appear within 48 hours of submission. Processing typically finishes in 30 to 60 days. Approved applications trigger a formal letter mailed to your address. Denials include specific reasons and appeal instructions. If no update appears after 90 days, call the office with your reference number. Staff can locate your file and explain delays. Keep all correspondence for tax records. Once approved, the exemption auto-renews unless your status changes. Monitor your annual TRIM notice to confirm continued eligibility.
Filing Deadline and Processing Details (March 1st Deadline)
The absolute deadline is March 1 each year. Online submissions must be completed by 11:59 PM Eastern Time. Paper forms require a March 1 postmark. Late filings are processed but apply only to the following tax year. For example, a March 2, 2025 filing takes effect in 2026. Processing begins immediately after the deadline and runs through May. High volume may extend timelines slightly. Approved exemptions reduce taxes on the next bill, usually issued in November. If you buy a home mid-year, prorated savings apply based on occupancy date. Always file early to maximize benefits.
Required Documents for Filing the Homestead Exemption
Accurate documentation ensures fast approval. Missing or incorrect papers are the leading cause of delays. All documents must reflect your current Santa Cruz County address and match exactly across submissions. Use official sources—copies from websites or apps aren’t accepted. Scans should be legible and in color. Black-and-white copies of IDs may be rejected. Each applicant must provide individual proofs. Joint owners submit separate documents unless legally merged. Keep originals handy in case verification is needed. The online system accepts PDF, JPG, and PNG files under 5MB. Organize files by type before uploading to streamline the process.
Proof of Property Ownership
Submit the most recent deed showing your name as owner. If recently purchased, include the closing disclosure or settlement statement. For mobile homes, provide the title certificate. Trust-owned properties need a copy of the trust agreement naming you as beneficiary. Life estates require the creating document. The document must list the full legal description and parcel ID. If the deed is under a different name due to marriage, include the marriage certificate. All pages must be included—partial scans are invalid. The Property Appraiser cross-references this with county records to confirm accuracy.
Florida Driver’s License or State ID
A current Florida driver’s license or state-issued ID is mandatory. Out-of-state licenses disqualify you immediately. The address must match your property location. Temporary or learner’s permits aren’t accepted. If your license was recently updated, allow 30 days for system synchronization. Military IDs alone don’t prove residency—pair with a Florida vehicle registration. For minors, a school ID with address may supplement but not replace adult documentation. Scans must show the full card, including holograms and barcodes. Blurred or cropped images delay processing. Renew expired IDs before applying.
Vehicle Registration and Voter Registration
Register at least one vehicle in your name at the property address. Submit the current registration card from the Florida DMV. Leased vehicles qualify if registered to you. Motorcycles and trailers count if titled in Florida. Voter registration must be active and linked to your home address. Check status online via the Florida Division of Elections. If not registered, do so at least 29 days before March 1 to meet the deadline. Both documents must show the same address as your deed and ID. Discrepancies raise red flags. Update any changes immediately to avoid denial.
Social Security Numbers for Applicants
Provide Social Security numbers for every applicant and co-owner. The Property Appraiser verifies these against federal records for fraud prevention. Numbers must match names exactly. If you haven’t received a card, use official correspondence from the SSA. Minors need their own SSNs if listed as owners. Do not omit numbers—applications are rejected if fields are blank. The system encrypts this data for security. Never email SSNs separately; upload only through the secure portal. If you’re unsure of a number, request a replacement card before applying.
Proof of Santa Cruz County Residency
Residency is proven through a combination of documents: utility bills (electric, water, or gas) dated within 60 days, bank statements with your address, or lease agreements if renting before purchase. School enrollment records for children strengthen your case. Mail from government agencies also helps. The goal is to show consistent, permanent presence. Temporary stays don’t qualify. If you’re new to the area, gather as much proof as possible. The appraiser may conduct site visits for high-value properties. Honesty and thoroughness prevent complications.
Tips for a Smooth Application Process
Start early—don’t wait until February. Use the online checklist to track progress. Double-check every field for typos. Upload high-quality scans in the correct order. Avoid public Wi-Fi when submitting sensitive data. Save your reference number immediately after filing. Set reminders for future deadlines. If unsure, call the office before submitting. Keep copies of all documents for at least five years. Update records after life changes to maintain eligibility. A careful approach prevents costly mistakes and ensures timely savings.
After You Apply
Once submitted, monitor your email for confirmation and status updates. Check the portal weekly for changes. If approved, your next tax bill will reflect the reduction. Denials come with clear reasons and appeal options. Respond quickly to requests for additional info. Keep all correspondence for your records. The exemption remains active year-to-year unless you move, sell, or change status. Review your annual TRIM notice in August to verify accuracy. Report any errors immediately. Celebrate your savings—they start the year after approval.
When Will Tax Savings Begin?
Savings appear on the tax bill issued the year after approval. For example, a March 2025 filing reduces taxes on the November 2026 bill. If you buy a home mid-year, prorated savings apply based on occupancy date. No refunds are given for prior years. The exemption lowers your assessed value immediately upon approval, but tax bills follow the fiscal calendar. Plan accordingly—don’t expect instant refunds. The reduction compounds over time thanks to the Save Our Homes cap. Long-term owners see the greatest cumulative benefit.
How to Check Your Application Status
Log into the Santa Cruz County Property Appraiser’s website and enter your reference number. Status updates appear within 48 hours. Processing takes 30 to 60 days. Approved exemptions show as “Active” with an effective date. Denials list specific reasons and next steps. If no update appears after 90 days, call (850) 615-7878 with your reference number. Staff can locate your file and explain delays. Keep your confirmation email handy for verification. Regular checks ensure timely resolution of any issues.
Can You Lose Your Homestead Exemption?
Yes—eligibility ends if you stop using the home as your primary residence. Selling, renting long-term, or moving out breaks the rules. Death of the owner requires heirs to reapply if they occupy the home. Marriage or divorce may shift ownership, requiring updates. Adding a non-resident co-owner can disqualify the exemption. The Property Appraiser conducts random audits and may request proof annually. Failure to respond revokes the benefit. Notify the office immediately of any changes. Reinstatement requires a new application and proof of resumed residency.
Life Events That May Affect Eligibility
Major changes include selling the home, moving to a new state, renting the property for over 30 days per year, or adding a co-owner who doesn’t live there. Marriage may require updating names on deeds and IDs. Divorce necessitates deciding who keeps the exemption. Death of a spouse requires filing a new application if the survivor occupies the home. Military deployment doesn’t break eligibility if you intend to return. Notify the Property Appraiser within 30 days of any change. Ignoring updates risks losing savings and facing penalties.
Additional Exemptions Available in Santa Cruz County
Beyond the base homestead, Santa Cruz County offers targeted relief for specific groups. Seniors, veterans, disabled individuals, and surviving spouses may qualify for extra savings. These exemptions stack with the standard $50,000 reduction, increasing total tax relief. Each program has unique rules and documentation needs. Review eligibility carefully—some require annual renewal. The Property Appraiser’s office helps determine which benefits apply. Combining exemptions maximizes savings for those who qualify. Don’t assume you’re ineligible—many overlook available programs. Apply for all you qualify for to reduce your tax burden significantly.
Senior Citizen Exemption
Homeowners aged 65 and older with household income under $34,525 (2025 limit) may receive an additional $500 exemption. Income includes Social Security, pensions, and investments but excludes Medicare and food stamps. The cap adjusts annually for inflation. Applications require IRS Form 1040 and proof of age. This exemption renews automatically if income stays below the threshold. Seniors already receiving other benefits can combine them. File by March 1 with the homestead application. The extra savings help fixed-income residents afford rising costs.
Veterans and Disabled Veterans Exemption
Honorably discharged veterans with a service-connected disability rating of 10% or higher qualify for a $5,000 exemption. Totally disabled veterans (100% rating) receive a full exemption from all property taxes. Submit VA disability certification and discharge papers (DD-214). Active-duty personnel stationed in Florida may also qualify. This exemption stacks with homestead and senior benefits. Renewal isn’t required unless status changes. Applications are processed year-round but must be filed by March 1 for the upcoming tax year. Veterans’ organizations can assist with documentation.
Widow, Widower, Blind, and Disabled Exemptions
Surviving spouses of deceased homeowners get a $500 exemption if they inherit the property and continue living there. Blind individuals and those with permanent disabilities receive the same benefit. Proof includes death certificates, medical evaluations, or Social Security disability awards. These exemptions require annual renewal with updated documentation. They combine with homestead savings for greater relief. File by March 1 each year. The Property Appraiser verifies eligibility through state databases. These programs support vulnerable residents facing financial hardship.
Applying for Multiple Exemptions Together
You can claim all exemptions for which you qualify in a single application. The online portal allows checking multiple boxes and uploading separate documents for each. For example, a 70-year-old disabled veteran would submit homestead, senior, and veteran proofs together. Processing time remains the same—30 to 60 days. Approved benefits appear on the same tax bill. Keep records organized by exemption type for easy renewal. Staff assist with complex cases—call ahead if unsure. Maximizing your claims ensures you pay the lowest legal tax amount.
Common Mistakes to Avoid When Filing the Homestead Exemption
Avoiding errors saves time, money, and stress. The most common pitfalls involve deadlines, documentation, and misunderstandings about eligibility. Simple oversights like typos or expired IDs cause most delays. Planning ahead and double-checking everything prevents these issues. Use the official checklist and allow extra time for unexpected problems. If denied, correct mistakes quickly and reapply. The cost of delay is real—missing one year’s savings can exceed $1,000. Stay proactive to protect your financial interests.
Missing the March 1 Deadline
This is the number one mistake. Even one day late pushes your exemption to the next year. Set multiple reminders in January and February. Use calendar alerts, phone notifications, and family checks. The online system timestamps submissions—don’t risk last-minute crashes. If traveling, file early or use mobile data. Late filings aren’t penalized but delay savings. For 2025, March 1 falls on a Saturday—submit by Friday, February 28, to be safe. Plan for weekends and holidays.
Submitting Incomplete or Incorrect Information
Blank fields, wrong names, or mismatched addresses trigger automatic rejections. Every box must be filled accurately. Cross-check deeds, IDs, and registrations for consistency. If your name changed, include legal proof like a marriage certificate. Upload all pages of multi-document files. Partial scans are invalid. Use the preview function before submitting. One error can halt the entire process. Take time to review—rushing causes avoidable mistakes.
Misunderstanding Residency and Eligibility Rules
Many assume part-time presence qualifies—it doesn’t. Your home must be your primary, permanent residence. Vacation homes, rentals, or seasonal cabins are ineligible. College students living away must prove intent to return. Military families stationed elsewhere still qualify if Florida is their home base. Don’t guess—read the rules or call the office. Misunderstanding costs you savings and may require appeals.
Not Updating Records After Major Life Changes
Marriage, divorce, death, or moving requires immediate notification. Failing to update deeds, IDs, or registrations breaks eligibility. The Property Appraiser audits records annually. Discrepancies lead to revocation and back taxes. Report changes within 30 days. Keep copies of all updates. Proactive management maintains your exemption and avoids penalties.
Failing to Verify Information Before Submission
Always proofread before hitting submit. Typos in parcel IDs, names, or addresses create mismatches. Verify Social Security numbers against official cards. Ensure all documents are current and legible. Use the online preview tool. One unchecked error can delay approval for months. Carefulness now prevents headaches later.
Deadlines & Renewals for the Homestead Exemption
Timing is critical for maximizing savings. The annual deadline is March 1—no exceptions. Renewals aren’t required for the base exemption unless your status changes. Additional exemptions like senior or disability benefits may need yearly proof. Late filings delay savings but don’t incur penalties. Processing takes 30 to 60 days. Approved exemptions appear on the next year’s tax bill. Stay informed about date changes due to weekends or holidays. Mark your calendar early and set reminders.
March 1 – Annual Filing Deadline
This date is fixed by Florida law. Online submissions must be completed by 11:59 PM Eastern Time. Paper forms require a March 1 postmark. In 2025, March 1 is a Saturday—submit by Friday, February 28. In 2026, it falls on a Monday—file anytime that day. No extensions are granted for technical issues. Plan accordingly and avoid last-minute rushes.
Late Filing and Extension Requests
No formal extensions exist. Late filings are processed but apply only to the fol
lowing tax year. For example, a March 2, 2025 submission takes effect in 2026. Extenuating circumstances like military deployment or natural disasters may allow exceptions with documentation. Contact the Property Appraiser immediately if such situations arise. Otherwise, file as soon as possible to minimize lost savings.
Do I Need to Reapply Each Year?
No—the base homestead exemption auto-renews if you continue living in the home. You only reapply if you move, sell, or lose eligibility. Additional exemptions like senior or disability benefits may require annual renewal with updated proof. Check your TRIM notice each August to confirm status. Notify the office of any changes to maintain compliance.
For assistance, contact the Santa Cruz County Property Appraiser’s Office at (850) 615-7878. Visit in person at 1100 Lakeview Ave, Panama City, FL 32401. Office hours are Monday–Friday, 8:00 AM to 5:00 PM. Email inquiries to homestead@santacruzcopa.gov. Download forms and check status at www.santacruzcopa.gov/homestead.