This page provides a plain-English summary of key elder care and estate planning information specific to Florida residents. It covers Florida Medicaid limits, estate tax rules, advance directive information, and links to important Florida agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Florida Medicaid — 2026 Eligibility Limits for Long Term Care
Medicaid is the primary payer for nursing home care in Florida for eligible low income residents. Florida Medicaid for long term care is administered through the Agency for Health Care Administration — AHCA — and delivered primarily through the Statewide Medicaid Managed Care Long-Term Care program — SMMC-LTC.
Income limit — single applicant The income limit for a single nursing home Medicaid applicant is $2,982 per month in 2026. Florida is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify. Even one dollar over the income cap requires a QIT.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets — assets that do not count toward the limit — include the primary residence with equity up to $752,000 as of January 1 2026, one vehicle, personal belongings and household furnishings, IRAs in payout status meaning Required Minimum Distributions are being taken, and irrevocable prepaid funeral contracts.
Married couples — one spouse applying When only one spouse applies for Medicaid nursing home benefits the applicant spouse may retain up to $2,000 in countable assets. The community spouse — the spouse who remains at home — may retain up to $162,660 in countable assets under the Community Spouse Resource Allowance. This increased from $157,920 in 2025.
Monthly Maintenance Needs Allowance The community spouse is entitled to a minimum monthly income allowance of between $2,644 and $4,067 per month in 2026 depending on housing costs. If the community spouse’s income falls below the minimum the nursing home spouse may transfer income to bring the community spouse up to the allowance.
Personal needs allowance Florida nursing home Medicaid recipients are allowed to keep $160 per month as a personal needs allowance — one of the more generous allowances in the country. The remainder of income is applied toward the cost of care.
Look-back period Florida has a 60-month — five year — look-back period. When applying for nursing home Medicaid or SMMC-LTC the state reviews the previous five years of financial transactions for asset transfers made for less than fair market value. Disqualifying transfers result in a penalty period of ineligibility.
Estate recovery Florida requires Medicaid estate recovery. After a Medicaid recipient dies the state seeks reimbursement from the estate for long term care costs paid. The home is often the primary asset subject to recovery. Proper planning with an elder law attorney can help protect the home from estate recovery.
How to apply for Florida Medicaid Applications can be submitted online at myflorida.com/accessflorida, by phone at 1-866-762-2237, or in person at a local Department of Children and Families — DCF — office.
Florida Medicaid administering agency Agency for Health Care Administration — ahca.myflorida.com
Florida Estate Tax — 2026
No Florida state estate tax Florida does not impose a state estate tax or a state inheritance tax. The Florida Constitution prohibits the state legislature from enacting an estate or inheritance tax — only a constitutional amendment approved by 60 percent of voters could change this. Florida eliminated its estate tax effective January 1 2005.
This makes Florida one of the most favorable states in the country for wealth transfer. Combined with the absence of a state income tax Florida’s tax environment attracts significant numbers of retirees relocating from higher-tax states.
Federal estate tax Florida residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
Out-of-state property Florida residents who own real estate or other property in states that impose estate taxes may owe estate tax to those states on the property located there. This is an important consideration for Floridians with vacation homes or investment property in New York, Illinois, Massachusetts, or other estate tax states.
No Florida gift tax Florida does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Step-up in basis Inherited assets in Florida receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property such as real estate or stock.
Florida Advance Directives
Florida law recognizes the following advance directive documents:
Florida Designation of Health Care Surrogate Names a healthcare surrogate to make medical decisions on your behalf when you are unable to do so. Must be signed in the presence of two witnesses neither of whom may be the surrogate.
Florida Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition end-stage condition or persistent vegetative state. Must be signed in the presence of two witnesses.
Florida Do Not Resuscitate Order — DNRO A physician order directing emergency personnel not to perform CPR. Florida uses a specific bright yellow DNRO form that must be immediately accessible.
Florida POLST — Physician Order for Life-Sustaining Treatment Florida uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR, hospitalization, and artificial nutrition. Must be signed by a physician.
Designation of Health Care Surrogate for Minors Florida allows parents to designate a surrogate to make healthcare decisions for minor children if the parent becomes incapacitated.
Free Florida advance directive forms Free Florida-specific advance directive forms are available at caringinfo.org and from the Florida Bar at floridabar.org.
Florida advance directive registry Florida does not maintain a statewide advance directive registry. Copies should be given to your healthcare surrogate, physician, and any hospital or care facility where you receive care.
Florida Key Agencies and Resources
Agency for Health Care Administration — AHCA Administers Florida Medicaid including the SMMC-LTC long term care program. Website: ahca.myflorida.com Phone: 1-877-711-3662
Florida Department of Elder Affairs Coordinates programs and services for older Florida residents including the Community Care for the Elderly program and the Alzheimer’s Disease Initiative. Website: elderaffairs.org Phone: 1-850-414-2000 Elder Helpline: 1-800-963-5337
Florida Area Agencies on Aging Florida is served by 11 Area Agencies on Aging — called Aging Resource Centers in Florida — that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Florida Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes assisted living facilities and adult family care homes. Investigates complaints and helps resolve problems free of charge. Website: ombudsman.elderaffairs.org Phone: 1-888-831-0404
Florida Department of Children and Families — DCF Processes Medicaid applications and administers public assistance programs. Website: myflorida.com/accessflorida Phone: 1-866-762-2237
Florida Bar Lawyer Referral Service Connects Floridians with attorneys including those who specialize in elder law and estate planning. Website: floridabar.org Phone: 1-800-342-8011
Legal Services of Greater Miami and other Florida Legal Aid Organizations Florida has numerous legal aid organizations providing free or reduced cost legal assistance to low income seniors. Find your local legal aid at floridabar.org/public/lrs/legal-aid.
Florida Veterans Resources
Florida Department of Veterans’ Affairs — FDVA Provides services and benefits to Florida veterans and their families including free VA claims assistance, veterans homes, and Florida-specific veterans benefits. Website: floridavets.org Phone: 1-727-319-7440
Florida State Veterans Homes Florida operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Baldomero Lopez — Land O Lakes, Clyde Wells — Daytona Beach, Douglas Jacobson — Port Charlotte, Alexander Nininger — Pembroke Pines, Emory Bennett — Bushnell, Robert Jenkins — Lake City, and Clifford Sims — Panama City. Website: floridavets.org/veterans-benefits-services/veterans-homes
Broward, Miami-Dade, Palm Beach, and Other County Veterans Service Offices Florida’s larger counties operate Veterans Service Offices providing free claims assistance. Contact your county government for local veterans services.
Florida Senior Property Tax Benefits
Homestead Exemption Florida homeowners who occupy their home as a primary residence on January 1 of each year are entitled to a $25,000 homestead exemption reducing the taxable value of the home. An additional $25,000 exemption applies to assessed value between $50,000 and $75,000 for all taxes except school district taxes. Apply through your county property appraiser’s office by March 1.
Additional Senior Homestead Exemption Florida counties may grant an additional homestead exemption of up to $50,000 to qualifying low income seniors aged 65 and older. Income limits and availability vary by county. Contact your county property appraiser for details.
Save Our Homes — Assessment Cap Florida’s Save Our Homes amendment limits increases in the assessed value of homesteaded property to 3 percent per year or the rate of inflation whichever is less. This cap can result in significant property tax savings for long-term homeowners.
Homestead Tax Deferral Florida homeowners aged 65 and older with income below a certain threshold may defer payment of property taxes until the home is sold or transferred. Contact your county tax collector for information.
Finding Elder Law and Estate Planning Attorneys in Florida
The following resources can help you find a qualified elder law or estate planning attorney in Florida:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Florida Bar Lawyer Referral Service — floridabar.org — 1-800-342-8011
- Florida Chapter of NAELA — Florida has an active chapter of NAELA with members throughout the state
- Florida Legal Services — floridalegal.org — connects low income Floridians with free legal help
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Medicaid eligibility limits, estate tax rules, and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: March 2026