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Senior Citizen Exemption

Author johnbsims3
Admin Male

#1 | Posted: 6 Feb 2007 07:51 | Edited by: johnbsims3 
Senior Citizen Exemption

(Effective July 1, 1999 for the 2000 year Tax Roll). Persons 65 and older who meet eligible Household Income requirements may be eligible for up to a $25,000 additional exemption. Click here for Income Limits. This exemption applies to all county taxes and some cities. Click here to see tax savings by city (NOTE: The cities highlighted in yellow have adopted the senior citizen exemption and apply it to their tax rates). The filing deadline for applications is March 1st.

How to Qualify

You must own and reside on the property as of January 1 of the tax roll year.

You must meet the eligibility requirements for the original $25,000 homestead exemption.

You must be 65 years of age on or before January 1 of the tax roll year and provide proof of age.

You must meet eligible Household Income requirements and provide proof of income.

See here for the income requirements: http://dor.myflorida.com/dor/property/limitations. html

Definition of Household Income

"HOUSEHOLD" means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

"HOUSEHOLD INCOME" means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

Taxpayers and persons living in the household WHO ARE NOT REQUIRED TO FILE IRS FORM 1040 should be prepared to provide an IRS Record of Filing with the Sworn Statement on Income together with the application for the property tax exemption. Note: A Record of Filing is an official statement from the IRS. It confirms whether or not one filed an Income Tax Statement for a given year.

The new law requires an annual submission of a Sworn Statement of Household Income to the Property Appraiser's office no later than March 1. Supporting documentation, a copy of Income Tax Return, must be submitted no later than June 1.

Frequently Asked Questions

1. What do I do with the application I received in the mail?

If you meet the qualifications, complete the form and mail it to the address listed for your local county property appraiser.

2. Where can I receive help in completing this application?

You can get help at any of the County Property Appraisal offices in the county where you live.

3. What is adjusted gross income?

In general, adjusted gross income (AGI) includes every type of income that is required to be reported to the Internal Revenue Service (IRS). This typically does not include Social Security income however you should review your Federal Income Tax Return and look for the AGI line to determine the actual AGI you reported to the IRS.

4. All I get is Social Security. Do I quality for the exemption?

If you meet the qualifications, you should apply for the exemption.

5. I am 65 years of age and my income is less than the limit, but my son lives with me. Do I have to include his income?

Yes, you must include the income for all the members of your household.

6. If I mail the application, how do I know that you received it?

The property appraiser's office should be mailing receipts approximately 8 weeks after they receive your application. If you do not receive your receipt within this period, please call them.

7. I can't come down to your office. What do I do?

It is not necessary that you come to the office to apply. You may mail the application if you received one by mail. If you need a blank application contact your local county property appraiser.

8. I do not own any property. Do I qualify?


9. I am going to be 65 years old on January 2nd. Do I qualify?

No. You must be 65 years of age on or before January 1st.

10. I'm selling the house I live in now and will be buying another house. Will you take care of my Homestead Exemption and Senior Exemption the same day?

Yes, you can now file for both with the same application. You may file the application in person or download it here and file by mail.

11. My parents live in another county. Can they apply for the Senior's Exemption?

They can not apply in Dade County. They must get in touch with their county's Property Appraiser.

12. If I put my parent(s) name on the title, can they get the Senior's Citizen Exemption?

Yes, providing the total household income does not exceed the qualified limit and they own and reside on the property prior to January 1st.

13. I'm a senior, I didn't receive an application. What should I do?

You can download a printable version by searching online.

14. We both are seniors, can we both apply?

Only one needs to apply, but all members of the household must include their income and social security numbers.

15. Will I lose my widow's or disability exemption after I receive the senior citizen exemption?

No, the senior citizen's exemption is an additional exemption.

16. Do both (or all) owners on the property have to be 65 in order to receive the exemption?

No, only one owner has to be 65 by January 1st.

17. How do I know my Adjusted Gross Income when I haven't filed my return yet?

You have until June 1st to file a copy of your IRS 1040 with the Property Appraiser's Office.

18. Will this exemption be automatically renewed every year?

While your Homestead Exemption is automatically renewed each year, your additional Senior Citizen's Exemption is not. It is your responsibility to file a Sworn Statement of Income every year with the Property Appraiser's office. The Property Appraiser will be mailing Sworn Statements of Income every year as reminders.

19. What should I do if I no longer qualify for a Homestead Exemption or any other exemption?

Florida Law prescribes that is the duty of the owner of any property to notify the Property Appraiser promptly, whenever the use of the property or the status or condition of the owner changes, so as to change the exempt status of the property.

20. If I do not promptly notify the Property Appraiser, are there any liabilities I would incur?

If any owner fails to so notify the Property Appraiser and the Property Appraiser determines that for any year within the prior ten years the owner was not entitled to receive such exemption, the property shall be subject to the taxes exempted as a result of such failure, plus 15 percent interest per annum, and a penalty of 50 percent of the taxes exempted. Reference Sec.196.131 and 196.161, F.S.

21. If my taxes are deferred, can I apply for the senior citizens exemption?

Yes, your deferred amount will be lowered.

22. Can I file a late application for Homestead and other exemptions?

You can file a late property tax exemption application starting March 2 until the expiration on your August Notice, which is on or before September 20. You must also file a petition and pay $15 to the Value Adjustment Board.
DR501SC_Senior_Exemp.pdfAttached file: DR-501SC Senior Exemption Application

Real Property Ad Valorem Tax Exemption Florida Homestead Services - Florida Homestead Exemption Act Forum / Real Property Ad Valorem Tax Exemption /
Senior Citizen Exemption
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