Florida law allows an additional property tax exemption for senior citizens who meet certain income and residency requirements. This is in addition to the standard Homestead Exemption and may reduce the taxable value of your property, thereby lowering your property taxes.
Eligibility Requirements:
- You must be 65 years of age or older as of January 1 of the tax year.
- You must receive the Homestead Exemption on your property.
- Your total household adjusted gross income must not exceed the income limitation set by the Department of Revenue. For the 2024 tax year, this limit is $35,167.
Required Documents:
- Proof of age (e.g., driver’s license or birth certificate).
- Copy of your Federal Income Tax Return (1040 or 1040SR), including all schedules.
- If you are not required to file a tax return, you must complete a sworn statement of income, including supporting documentation such as Social Security benefit statements (SSA-1099), pension statements, etc.
All income documentation must be submitted each year to continue receiving the exemption. Failure to provide income verification by the deadline will result in the removal of the exemption for that year.
Deadline to Apply: March 1 of the tax year.
Applications and required documentation must be received by the Property Appraiser’s Office on or before this date.
You can file for the Low-Income Senior Exemption at the same time as your Homestead Exemption, or as a separate application if you already receive Homestead.
For more information or to apply, contact our office or download the application form from our website:
DR-501SC – Low-Income Senior Exemption Application (PDF)