When a homeowner dies, homesteaded property will maintain the homestead exemption during the year the homeowner died. However, the property will not receive the homestead exemption in the year after the homeowner’s death. There are only two exceptions where the homestead exemption that existed at the homeowner’s death can continue to be maintained after the death of the homeowner:
- The deceased homeowner has a surviving spouse or minor children, the property is inherited by the surviving spouse or minor children, and the property remains the primary residence of the surviving spouse or minor children.
- The property was owned as joint tenants with rights of survivorship, the surviving joint tenants previously applied for and received the homestead exemption, and they still live in the property as their primary residence.
It should be noted that anyone else who inherits the homestead (e.g., adult children, parents, siblings, etc.) can apply for the homestead exemption themselves if they intend to live in the property as their primary residence. If the beneficiary is not a spouse, minor child, or a joint tenant with a right of survivorship, then the decedent’s homestead exemption will end the year after the decedent’s death and the beneficiary will need to apply for their own homestead exemption.