The Extenuating circumstances affidavit for late-filed exemption application is the sworn statement that the Alachua County Property Appraiser uses when an exemption application was not filed by March 1. It is one of the Alachua County property tax forms, and it lets you state the reasons the deadline was missed. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is published by the Property Appraiser at acpafl.org.
Last updated
What is EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL?
The Extenuating circumstances affidavit for late-filed exemption application is a sworn statement, issued by the Alachua County Property Appraiser, in which an applicant gives the reasons an exemption application was not filed by March 1 as required by Section 196.011, Florida Statutes.
The form identifies the parcel number, the tax year, the property address, the applicant and any co-applicant. It then asks you to name the exemption or exemptions you did not apply for on time and to write out the reasons on the lines provided. Above the signature lines, you swear or affirm under penalty of law that the reasons set forth as "particular extenuating circumstances" are true in all respects.
The form explains how the Property Appraiser treats a late application. It will process the application once you have supplied all required documentation to complete the exemption application, provided it finds sufficient evidence that you were unable to apply in a timely manner, or otherwise finds the circumstances to be extenuating. If March 1 falls on a Saturday, Sunday or legal holiday, the form says the deadline is the next business day, citing Florida Department of Revenue rule 12D-7.001(2).
The affidavit is not the exemption application itself. It accompanies a late application and explains the delay.
Who needs to file EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL?
Property owners who did not file an exemption application with the Alachua County Property Appraiser by March 1 (or the next business day when March 1 is a Saturday, Sunday or legal holiday) and who want that application considered for the current year use this affidavit. The form states the reasons for the delay under oath, so it must describe your own circumstances.
The form has separate lines for an applicant and a co-applicant, each with a name and a signature and date line. Where two people applied together, both can be named and sign.
The form's own wording sets the limits of what it does. It does not guarantee that the late application will be accepted: the Property Appraiser must find sufficient evidence that you were unable to apply on time or otherwise find the circumstances extenuating. If you do not provide extenuating circumstances or the required documentation by the date the form states, the application is considered for next year. The form does not describe who may sign for someone else.
When to file EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL
Submit the affidavit with a late exemption application, and no later than the 25th day following the mailing of the Notice of Proposed Property Taxes. The form states that if you do not provide the Property Appraiser with extenuating circumstances or the required documentation on or before that day, your application will be considered for next year, with no further notification sent to you.
The affidavit is needed because the regular deadline for an exemption application is March 1 under Section 196.011, Florida Statutes. When March 1 falls on a Saturday, Sunday or legal holiday, the deadline is the next business day, according to the form's reference to Florida Department of Revenue rule 12D-7.001(2). The form prints no processing time.
How to fill out EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL
Enter the parcel number and tax year
At the top, write the Parcel Number and the Tax Year File for the exemption application that was filed late.
Enter the property address
Write the Property Address of the parcel in the field provided.
Enter applicant and co-applicant names
Write the Applicant Name. If someone applied with you, also write the Co-Applicant Name.
Read the deadline statement
Review the paragraph explaining the March 1 deadline under Section 196.011, Florida Statutes, the 25th-day limit after the Notice of Proposed Property Taxes is mailed, and the consequence of missing it.
Name the exemption you missed
On the line that begins "For the reason(s) listed below, I did not file my application for", write the exemption or exemptions you did not apply for by March 1.
Describe the extenuating circumstances
Use the lines below to state, in your own words, the reasons you did not file by March 1. Be specific and factual, because you swear that they are true.
Sign and date the affidavit
The Applicant signs and dates on the first signature line. A co-applicant, if any, signs and dates on the second line.
Review and download the completed PDF
Check the parcel number, tax year, names and reasons, then download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL
The form names no mailing address, portal or office hours; it is addressed to the Alachua County Property Appraiser, which processes the late application. Provide the signed affidavit, together with the documentation needed to complete your exemption application, to the Property Appraiser on or before the 25th day following the mailing of the Notice of Proposed Property Taxes.
Contact the Alachua County Property Appraiser through its website at acpafl.org for the way to deliver it. The printed form has a box marked Stamp Here, which suggests the office stamps the affidavit when it is received. FillingPDF lets you fill out and download the PDF; submission follows the Property Appraiser's channels.
Common mistakes to avoid
- Missing the date set by the form: the extenuating circumstances or required documentation must reach the Property Appraiser on or before the 25th day following the mailing of the Notice of Proposed Property Taxes, or the application is considered for next year.
- Assuming you will be told when a deadline passes; the form states that no further notification is sent if the application moves to next year.
- Leaving the line naming the exemption(s) blank, so the form does not say which exemption you did not apply for by March 1.
- Writing a vague reason on the lines provided, when the Property Appraiser must find sufficient evidence of inability to apply or extenuating circumstances.
- Signing without the facts being true in all respects; you swear or affirm under penalty of law that the reasons are true.
- Sending only the affidavit when the form says the application is processed once all required documentation to complete the exemption application has been supplied.
- Omitting the parcel number or the tax year at the top of the form.
- Counting March 1 as the deadline when it falls on a Saturday, Sunday or legal holiday; the form gives the next business day.
Frequently asked questions
What is the extenuating circumstances affidavit for a late-filed exemption application?
It is an Alachua County Property Appraiser form in which you swear to the reasons you did not file an exemption application by March 1, as Section 196.011, Florida Statutes requires. The Property Appraiser uses it to decide whether the late application can be processed.
What is the deadline for an Alachua County exemption application?
March 1 under Section 196.011, Florida Statutes. If March 1 is a Saturday, Sunday or legal holiday, the form says the deadline is the next business day, citing Florida Department of Revenue rule 12D-7.001(2).
How long do I have to submit the affidavit and documents?
On or before the 25th day following the mailing of the Notice of Proposed Property Taxes. If the Property Appraiser has not received your extenuating circumstances or the required documentation by then, the form says the application is considered for next year.
Will my late exemption application be approved if I file this affidavit?
Not automatically. The form says the Property Appraiser will process the application once you supply all required documentation, provided it finds sufficient evidence that you could not apply on time or finds the circumstances extenuating.
Do I need a co-applicant signature?
The form has a line for the co-applicant's name and a separate signature and date line for the co-applicant. If another person applied with you, name them and have them sign as the form provides.
What happens if I miss the 25-day limit?
Your application will be considered for next year. The form states that no further notification is sent, so track the date yourself from the mailing of the Notice of Proposed Property Taxes.
Can I fill out this affidavit online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not affiliated with the Alachua County Property Appraiser, and does not file the affidavit; you submit it through the Property Appraiser's channels.
Ready to fill out EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL?
Fill out EXTENUATING CIRCUMSTANCES AFFIDAVIT FOR LATE-FILED EXEMPTION APPLICATION – Alachua County, FL now