Form DR-501SC is the sworn household income statement Florida homeowners aged 65 and older file with their county property appraiser to claim the additional senior homestead exemption. You file it alongside your standard homestead application (Form DR-501) the first year you qualify, and then again in later years to confirm your household income still sits below the state limit. For the 2026 tax year, that limit is $38,686 in combined household adjusted gross income, and the filing deadline is March 1, 2026.1Palm Beach County Property Appraiser. Limited Income Senior Exemption
Who Can Use This Form
Florida Statute 196.075 creates the additional senior exemption, and DR-501SC is how you document your income for it. To qualify you must be at least 65 on January 1 of the tax year, hold legal or equitable title to the property, maintain it as your permanent residence with a standard homestead exemption already in place, and have household income at or below the annual limit.2Florida Department of Revenue. DR-501SC Household Income Sworn Statement and Return
One thing to confirm before you spend time on the form: the exemption only applies to property taxes levied by a county or municipality that has actually adopted it by ordinance. Not every local government in Florida offers it. Call your county property appraiser’s office and ask whether your county and city participate.
Some jurisdictions also offer a more generous version that can exempt the entire assessed value of your home from the participating authority’s levy. On top of the standard requirements, you must have lived in the same home as your permanent residence for at least 25 consecutive years, and the property’s just value must have been less than $250,000 the first year you applied and qualified.3The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older Fewer jurisdictions adopt this version, so ask specifically.
The Income Limit and What Counts
The 2026 household income limit is $38,686. The statute sets a base of $20,000 and adjusts it every January 1 by the change in the national Consumer Price Index.4Florida Senate. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older
“Household income” means the adjusted gross income (line 11 of IRS Form 1040) of every person who lives in your home. That includes your spouse, adult children, and any other resident. It does not include boarders renting a room or part of the dwelling.5Florida Senate. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older If a working grandchild or another relative lives with you, their AGI counts.
You use income from the calendar year before the tax year. For the 2026 exemption, report everyone’s 2025 income. If the combined total exceeds the limit by even a small margin, the property appraiser will deny the additional exemption.
Documents to Gather
What you attach depends on whether each household member files a federal return.
- For each person who files taxes: a copy of their IRS Form 1040 (any series) and all W-2 forms from the prior year. If they filed an automatic extension, include a copy of Form 4868.
- For each person who does not file taxes: a copy of their Social Security statement (SSA-1099), if they receive benefits, plus a completed Statement of Income from page 3 of DR-501SC.
You do not need a Statement of Income for minor children with no income.2Florida Department of Revenue. DR-501SC Household Income Sworn Statement and Return First-time applicants must also submit Form DR-501 (Original Application for Homestead and Related Tax Exemptions) with the packet.6Florida Department of Revenue. DR-501SC Household Income Sworn Statement and Return Both forms are available from your county property appraiser’s office, and most counties post them online.
Filling Out the Form
DR-501SC runs three pages. The first two pages collect your household data and your sworn certification. The third page is a Statement of Income for household members who do not file federal returns.
Page 1: Household Members
List every person who lives in your home, including yourself. For each person, enter the name and indicate whether they file an IRS Form 1040. This tells the property appraiser which supporting documents apply to each person. Boarders and tenants renting part of your home are not household members under the statute, so leave them off.
Page 2: Certification
You certify under oath that you are at least 65 on January 1 of the tax year, that the property is your permanent residence, and that your household income does not exceed the current limit. You sign under penalty of perjury. The certification also reminds you of an ongoing duty: if household income rises above the limit in any future year, you must notify the property appraiser by May 1 of that year.2Florida Department of Revenue. DR-501SC Household Income Sworn Statement and Return
Page 3: Statement of Income
Complete a separate page 3 for each household member who does not file a federal return and is not a minor child with no income. The page walks through the common income sources: Social Security benefits, pension income, investment income, VA benefits, rental income, annuities, and others. Total them at the bottom. That figure stands in for the AGI a 1040 filer would report.
Where and When to File
Submit the completed DR-501SC, your supporting documents, and (in the first year) Form DR-501 to your county property appraiser’s office. You can file in person, by mail, or through an online portal if your county offers one. The statutory deadline is March 1 of the tax year.7The Florida Legislature. Florida Code 196.011 – Annual Application Required for Exemption
Missing March 1 does not necessarily end the year. Florida allows late filing up to the 25th day after the property appraiser mails the annual TRIM (Truth in Millage) notices, typically around mid-September. To succeed, you need to show extenuating circumstances that prevented timely filing, and the property appraiser decides whether the explanation is sufficient. If the appraiser rejects your late filing, you can petition the Value Adjustment Board; that petition carries a nonrefundable $15 fee.7The Florida Legislature. Florida Code 196.011 – Annual Application Required for Exemption After that late-filing window closes, no further applications for that tax year are accepted.
After You File
The property appraiser reviews your income documents against the current limit. You may get a follow-up request for bank statements, benefit letters, or clarification on a particular household member’s income if something looks incomplete.
Decisions usually go out before TRIM notices, which Florida property appraisers mail around August 24 in a typical year.8Florida Department of Revenue. Florida Property Tax Calendar (Typical Year) If approved, the additional exemption shows up on your TRIM notice as a reduction in taxable value for the participating taxing authorities.
If denied, you’ll receive a Notice of Disapproval (Form DR-490) identifying the exemption denied and explaining why.9Florida Department of Revenue. Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser That notice starts your appeal window.
Appealing a Denial
You have two paths. You can request an informal conference with the property appraiser’s office to present additional documents or correct a misunderstanding. You can also file a petition with the county Value Adjustment Board within 30 days of the date on your denial notice, regardless of whether you also pursue an informal conference.9Florida Department of Revenue. Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser There is no filing fee for petitions appealing a homestead exemption denial. If you miss the 30-day window, some boards accept a late petition with a written explanation, though approval is not guaranteed.10Orange County Comptroller, FL. Value Adjustment Board
Penalties for False Information
DR-501SC is sworn, and Florida treats false claims seriously on two fronts. Under Section 196.131, anyone who knowingly provides false information to claim a homestead exemption commits a first-degree misdemeanor, punishable by up to one year in jail, a fine of up to $5,000, or both.11The Florida Legislature. Florida Code 196.131 – Homestead Exemptions; Claims
Under Section 196.161, if the property appraiser determines you received an exemption you weren’t entitled to (going back up to 10 years), the county places a tax lien on your property. You owe the taxes that should have been paid, plus a 50 percent penalty on those unpaid taxes and 15 percent annual interest.12The Florida Legislature. Florida Code 196.161 – Homestead Exemptions; Lien Imposed The property appraiser must give you 30 days’ notice before recording the lien and explain the calculation. Check every household member’s income figure against the actual return or SSA-1099 before signing.
If You Move
The additional senior exemption is nontransferable. It stays with the specific homestead where it was granted.13Florida Department of Revenue. Property Tax Exemptions and Additional Benefits If you sell and buy another permanent residence in Florida, apply for the standard homestead exemption at the new property and file a fresh DR-501SC there, assuming the new county or municipality also offers the senior exemption by ordinance.