Senior Citizen Exemptions

Two types of senior citizen property tax exemptions exist: the standard Senior Exemption and the Long-Term Resident Exemption for seniors who have lived in their home for at least 25 years and whose home value is less than $250,000.

Senior exemption benefits are a local option, meaning county and city governments (excluding the School Board) may choose whether to implement them or not. Review estimates of senior exemption benefits and identify which local governments have adopted them.

• Search Florida Statutes, Section 196.075

The Senior Exemption is an additional property tax benefit available to homeowners who meet the following criteria:

• The property must qualify for a Homestead Exemption
• At least one homeowner must be 65 years old as of January 1
• Total household adjusted gross income for everyone who lives on the property cannot exceed $37,694 in the previous year, 2024, based on the figure set by the Florida Department of Revenue

Apply online for the Senior Exemption. If you prefer to submit it in document form, complete the Property Tax Exemption Form (DR-501) and select Age 65 and Older with Limited Income. Please also complete the Household Income Sworn Statement and Return (DR-501SC).

 The Long-Term Resident Senior Exemption is an additional homestead exemption that provides a local option for county and city governments (excluding the School Board) to eliminate their ad valorem portion of the tax bill to qualifying low-income seniors.

In addition to the requirements for the Senior Exemption, qualifying for the Long-Term Resident Senior Exemption also requires:

• Having lived in the home for at least 25 years
• Owning a home with a market value of less than $250,000 (only applies to the first year)
• Total household adjusted gross income for everyone who lives on the property cannot exceed $37,694 in the previous year, 2024, based on the figure set by the Florida Department of Revenue

To apply, complete the Property Tax Exemption Form (DR-501) and select Age 65 and Older with Permanent Residency for 25 Years or More. Please also complete the Household Income Sworn Statement and Return (DR-501SC).

 The Senior Exemption is automatically renewed each year. If you are still eligible for these exemption(s), you do not need to take any further action. Keep the automatic renewal receipt our office mails every year with the updated adjusted household for your records.