Overview

Historic preservation supports community character, and Florida law allows certain historically designated properties to receive a tax exemption for approved rehabilitation work. The information below explains how property owners in unincorporated Martin County can apply for this exemption. Properties located within municipalities follow that municipality’s historic preservation procedures.

Step 1 – Obtain Historic Designation

  • Designation is based on local ordinance and the Historic Preservation Board (HPB) determination.
  • If the property is within a municipality, only that municipality can designate historic sites or districts.
  • County designation applies only to properties in unincorporated Martin County.

Step 2 – Apply for a Building Permit

  • For County permits, the request is flagged automatically in Accela.
  • The Building Department notifies the Historic Preservation Board Liaison.

Step 3 – Submit Applications to the HPB

  1. The property owner submits:
    • Historic Certificate of Appropriateness application
    • Historic tax exemption application
  2. The HPB approves or denies the Certificate of Appropriateness.
  3. The HPB recommends approval or denial of the tax exemption to the BOCC.

Step 4 – BOCC Review

Step 5 – Record Documents & Submit to Property Appraiser

  • The HPB Liaison records the documents with the Clerk.
  • The property owner submits the recorded application and covenant to the Property Appraiser.

Step 6 – Property Appraiser Processing

  • The Property Appraiser processes and records the exemption.
  • The exemption will appear on the TRIM notice.

Step 7 – Tax Collector Applies the Exemption

  • The Tax Collector adjusts the tax bill accordingly.

Important Notes:

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