# Verification record — `us/fl/miami-dade/pa/homestead-exemption` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-06` The document was derived directly from the Florida Department of Revenue's own state-prescribed DR-501 application form (the exact document the Miami-Dade County Property Appraiser hosts and requires), plus the Property Appraiser's own published eligibility/proof-of-residency summary. It remains `draft`, not `verified` — see the honesty flags below for the specific ambiguities and scope narrowings that keep it from `verified`. This is the **first county/municipal-level (`jurisdiction.locality`) document published in the registry**, piloting [GSP-0021](../../../../../../../spec/proposals/0021-municipal-county-jurisdictions.md) and the `spec/v0.3` normative text at `SPEC.md` §5.2/§5.4 (which uses this exact `us/fl/miami-dade//homestead-exemption` shape as its worked example). ## Sources examined - **Document `(id, version)`:** `us/fl/miami-dade/pa/homestead-exemption` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Jurisdiction:** `country: US`, `subdivision: US-FL`, `locality: { name: "Miami-Dade County", slug: "miami-dade" }`, `level: municipal`. - **Authority:** Property Appraiser of Miami-Dade County (the office's own site uses "PA" throughout its URL structure — `miamidadepa.gov/pa/forms.page`, `miamidadepa.gov/pa/exemptions.asp`, `miamidadepa.gov/pa/file-online.asp` — so `pa` was chosen as the authority slug rather than an invented abbreviation. The county-hosted DR-501 letterhead itself reads "PROPERTY APPRAISER OF MIAMI-DADE COUNTY"). - **"Homestead Exemption and Portability Online Filing" page:** — fetched live, 2026-07-06 (via WebFetch). Supplied the list of exemptions filed through the same online portal (Homestead, Senior, Portability, Widow/Widower, Totally and Permanently Disabled Veteran, Surviving Spouse of a T&P Disabled Veteran, Veteran's Disability), the eligibility summary (legal/equitable title and permanent residence as of January 1, US citizenship or permanent-resident status), the "Acceptable Proof of Residency" list, the March 1 statutory deadline, and the mail/email/walk-in/online submission channels. - **"Exemptions & Benefits" page:** — fetched live, 2026-07-06 (via WebFetch). Confirmed the homestead/senior/widow(er)/disability/ deployed-military benefit summary and the Save Our Homes portability description; this page itself is a marketing/summary page and defers detailed eligibility rules to a "Property Tax Exemption Guidelines" download and the DR-501 form, consistent with using the DR-501 PDF as the authoritative field source below. - **DR-501, "Original Application for Homestead and Related Tax Exemptions" (R. 01/26, Rule 12D-16.002, F.A.C.), Florida Department of Revenue's own copy:** — fetched live (HTTP 200) and read directly as a PDF (all 5 pages: the 3-page fillable application, the penalties/statute page, and the "Added Benefits" reference table). - **DR-501, Miami-Dade County Property Appraiser's own re-hosted copy:** — fetched live (HTTP 200), read directly as a PDF. Confirmed the underlying application content (pages 1-5, "DR-501 R. 01/26") is **identical** to the state's generic copy, prefixed with the county's own one-page "Extenuating Circumstances for Late-Filed Exemption Application" cover form (`PAMDC-ECv312026`, signed by "Tomas Regalado, Property Appraiser," 111 NW 1st Street, Suite 710, Miami, FL 33128, phone 305-375-4712) — this confirms Miami-Dade files the exact state-prescribed DR-501, with its own late-filing petition process layered on top (out of scope for this v1.0.0 — see honesty flags). - **Field extraction method:** direct PDF read (native multimodal rendering) of both PDFs, not a summarized fetch, per [`gov-form-pdf-extraction`](../../../../../../docs/agent-consumption.md) discipline — recovered the exact printed wording of every labelled blank, checkbox, and reference-table row. - **Retrieved / reviewed:** 2026-07-06. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## What was confirmed against the source | Source element | Field(s) / `documents[]` entry | |---|---| | "County ___ Tax Year ___" / "I am applying for homestead exemption: New or Change" | `taxYear`, `applicationAction` | | "Homestead address" / "Mailing address, if different" | `homesteadAddressLine1/City/State/PostalCode`, `mailingAddressLine1/City/State/PostalCode` | | "Parcel identification number or legal description" | `parcelIdentificationNumberOrLegalDescription` | | "Type of deed ___ Date of deed" / "Recorded: Book Page Date or Instrument number" | `deedType`, `deedDate`, `deedRecordedBook/Page/Date`, `deedInstrumentNumber` | | "Is the property in a trust? Yes No Name of trust on the property deed" | `isPropertyInTrust`, `trustName` | | Applicant/Co-applicant table: "Name", "Phone number", "*Social Security #", "Date of birth" | `applicantFullName/PhoneNumber/SocialSecurityNumber/DateOfBirth`, `coApplicant...` equivalents | | "*Disclosure of your social security number is mandatory... section 196.011(1)(b)" | `applicantSocialSecurityNumber` description | | "Are you a US Citizen? Yes No" / "If not a US Citizen, provide Immigration # or Resident Alien Card #" | `applicant/coApplicantIsUSCitizen`, `.../ImmigrationOrAlienCardType`, `.../ImmigrationOrAlienCardNumber` | | "% of ownership" / "Date homestead was established" | `applicant/coApplicantOwnershipPercentage`, `.../HomesteadEstablishedDate` | | "Name and address of any owners not residing on the property" | `ownersNotResidingOnPropertyNameAndAddress` | | "Marital status of Applicant/Co-applicant: Single Married Divorced Widowed Other, Explain" | `applicant/coApplicantMaritalStatus`, `.../MaritalStatusOtherExplanation` | | "Co-applicant relationship to Applicant (Example: Spouse, parent, sibling)" | `coApplicantRelationshipToApplicant` | | "Do you currently claim residency or homestead in another county or state? Applicant? Co-applicant?" | `applicant/coApplicantClaimsResidencyOrHomesteadElsewhere` | | "Address of current or previous homestead" / "Date current or previous homestead was established and ended, if applicable" | `currentOrPreviousHomesteadAddress/EstablishedDate/EndedDate` | | "Please provide as much information as possible. Your county property appraiser will make the final determination." + Proof of Residence table rows | `proofPreviousResidencyOutsideFloridaTerminationDate`, `proofFloridaDriverLicenseOrIdNumber`, `proofFloridaVehicleTagNumber`, `proofFloridaVoterRegistrationNumber`, `proofDeclarationOfDomicileRecordedDate`, `proofCurrentEmployer`, `proofAddressOnLastIRSReturn`, `proofSchoolLocationOfDependentChildren`, `proofBankStatementSentToHomesteadAddress`, `proofUtilityPaymentAtHomesteadAddress`; `documents[].proofOfPermanentResidencyDocument` | | Page 2 checkbox list, "In addition to homestead exemption, I am applying for the following benefits" (all 12 items) | `requestingSeniorExemptionLimitedIncome`, `requestingSeniorExemptionLimitedIncome25YearResidency`, `requestingWidowedExemption`, `requestingBlindExemption`, `requestingTotallyPermanentlyDisabledExemption`, `requestingQuadriplegicExemption`, `requestingLimitedIncomeDisabilityExemption`, `requestingFirstResponderDisabledExemption`, `requestingFirstResponderSurvivingSpouseExemption`, `requestingDisabledVeteranAge65Discount`, `requestingVeteranDisabled10PercentExemption`, `requestingDisabledVeteranWheelchairExemption`, `requestingServiceConnectedDisabledVeteranExemption`, `requestingSurvivingSpouseOfVeteranKilledOnDutyExemption` | | "If you received the same exemption on another parcel in the previous year, enter the previous parcel information... Parcel number ___ County ___" (both veteran/surviving-spouse rows) | `sameExemptionPreviousParcelNumber`, `sameExemptionPreviousParcelCounty` | | "Other, specify: ___" | `otherBenefitRequestedExplanation` | | Page 5 "Added Benefits" reference table (Amount/Qualifications/Forms and Documents/Statute columns, all rows) | `documents[].deathCertificateOfSpouseDocument`, `.blindDisabilityCertificationDocument`, `.totallyPermanentlyDisabledCertificationDocument`, `.quadriplegicCertificationDocument`, `.limitedIncomeDisabilityCertificationDocument`, `.firstResponderDisabilityDocumentation`, `.firstResponderSurvivingSpouseLetterDocument`, `.disabledVeteranAge65DiscountDocument`, `.veteranDisabled10PercentProofDocument`, `.veteranWheelchairDisabilityProofDocument`, `.serviceConnectedVeteranDisabilityProofDocument`, `.survivingSpouseVeteranActiveDutyLetterDocument`, `.seniorExemptionIncomeDocument` | | Page 3 — "I understand that under section 196.131(2), F.S., any person who knowingly and willfully gives false information... I certify all information on this form... true, correct, and in effect on January 1 of this year." (paired with "Signature, applicant") | `documents[].falseStatementAttestation` | | Miami-Dade online-filing page's "Acceptable Proof of Residency" list | `documents[].proofOfPermanentResidencyDocument.acceptedTypes` | ## Honesty flags (deliberate, recorded rather than glossed over) - **The Property Appraiser's own online e-file portal is gated and not structurally modelled field-by-field.** `apps.miamidadepa.gov/PA.OnlineExemptions` requires an account/login (confirmed via search result: "PA Online Exemptions" resolves to an `Account/Login` page) and could not be read unauthenticated. Consistent with how prior gated-portal schemas in this registry handled the same situation (e.g. `us/fl/doh/birth-certificate-request`'s VitalChek fallback), this schema instead models the state-prescribed DR-501 paper form that both the online portal and the mail/walk-in channels are built on top of, per the Department of Revenue's own framing ("Application due to property appraiser by March 1... Complete pages 1 through 3"). The live portal's own field order, validation, and upload mechanics may differ in presentation from the paper form modelled here. - **`pa` was chosen as the authority slug over the spec's own illustrative `tax-collector`.** `SPEC.md` §5.2 uses `us/fl/miami-dade/tax-collector/homestead-exemption` as an *illustrative id shape only, not the real authority slug* (its own comment says so). Research confirmed the Miami-Dade **Property Appraiser** (not the Tax Collector) is the office that actually administers homestead exemption applications — the Tax Collector's Office bills and collects the resulting tax, but the DR-501 application itself is "filed with the county property appraiser's office" and Miami-Dade's own site uses `pa` as its authority path segment throughout (`miamidadepa.gov/pa/...`). `pa` matches both the office's actual function and its own self-chosen URL abbreviation. - **Proof-of-Residence table (DR-501 page 2) is modelled for the applicant only, not duplicated per co-applicant/spouse.** The printed table has separate "Applicant" and "Co-applicant/Spouse" columns for most proof-of- residence rows, but this v1.0.0 narrows scope to the applicant's own proof fields (`proofFloridaDriverLicenseOrIdNumber` etc.) to keep the field count tractable for a first county-level pilot; a future MINOR could add the parallel `coApplicantProof...` set. `proofSchoolLocationOfDependentChildren` is modelled as a single shared field regardless, since a dependent child's school does not logically differ per parent. - **`currentOrPreviousHomesteadEstablishedDate`/`EndedDate` are not gated by `requiredWhen`.** The source prints these as "if applicable" even in the row that follows the "claim residency/homestead elsewhere" question, so they are modelled as always-optional rather than conditionally required — a deliberate, disclosed simplification, not an oversight. - **`sameExemptionPreviousParcelNumber`/`County` are not gated by `requiredWhen`.** The source's own conditional ("If you received the same exemption on another parcel in the previous year...") depends on a fact (a prior-year exemption on a *different* parcel) this schema does not otherwise capture as a field, so tying `requiredWhen` to either veteran exemption boolean would over-trigger for the common case of a first-time claim. Modelled as optional and documented instead of forcing an incorrect gate. - **The Property Appraiser's own gated online portal, the late-filed- application extenuating-circumstances petition, the Save Our Homes Portability transfer (DR-501T), and each footnoted exemption's own follow-on application (DR-501SC, DR-416/DR-416B, DR-501DV, DR-501A) are out of full structural scope for v1.0.0.** This schema models the DR-501 checkbox declaring intent to claim each benefit and the supporting document/certification it triggers, but not the separate application's own fields — the same kind of narrowing the birth-certificate schema applied to the DH 1958 affidavit sub-flow. The Miami-Dade-specific "Extenuating Circumstances for Late-Filed Exemption Application" form (`PAMDC-ECv312026`), confirmed live on the county's own DR-501 PDF cover page, is a distinct late-filing petition process, not part of the on-time original-application flow modelled here. - **`homesteadAddressState` is modelled as a free `^[A-Z]{2}$` field, not a fixed `"FL"` literal**, even though every homestead-eligible property is necessarily in Florida — the source prints an open address block, not a pre-filled state value. ## Conformance See `conformance/us/fl/miami-dade/pa/homestead-exemption/1.0.0/` for a mock, non-submitted application packet exercising a straightforward single- applicant, no-co-applicant, homestead-only filing.