The Florida low-income senior exemption is an optional additional homestead exemption of up to $50,000 for homeowners age 65 or older whose total household income falls below a state-set ceiling, which is $38,686 for the 2026 tax year.1The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older It sits on top of the standard homestead exemption every Florida homeowner already receives, and it only reduces taxes levied by a county or city that has passed an ordinance adopting it. If your county adopted the exemption but your city did not, the city portion of your bill stays the same.
Who Qualifies
Four conditions must all be met:
- At least one owner on the deed is 65 or older as of January 1 of the tax year.2Lee County Property Appraiser. General Exemption Information
- The home is your permanent residence and already carries the standard homestead exemption.1The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older
- Combined adjusted gross income of everyone living in the home is at or below $38,686 for 2026. The limit resets every January 1 based on the Consumer Price Index, so check the current figure when you apply.3Sarasota County Property Appraiser. Seniors
- Your county or municipality has adopted the exemption by ordinance. Not every Florida jurisdiction has. Your county Property Appraiser’s office can tell you.
Pay attention to the “up to” wording in the statute. The local ordinance sets the actual dollar amount, and some jurisdictions authorize less than the full $50,000.
How Household Income Is Counted
This is where most applications run into trouble. Household income means the federal adjusted gross income of every person living in the home, not just the owner. If an adult child, spouse, or other family member lives with you and earns money, their income counts.1The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older Pensions, Social Security, and investment earnings all factor in, since they all flow through adjusted gross income on a federal return.
The one exception is people who rent a room from you or board in the home. They are not counted. A grandchild who lives with you rent-free and works part-time, on the other hand, is counted.
Because the ceiling moves with inflation, a household that squeaked under last year can get pushed over by a cost-of-living bump to Social Security or a pension increase. The reverse happens too: an upward CPI adjustment to the cap can pull a household back into eligibility.
The 25-Year Version That Can Exempt the Full Home Value
Florida law authorizes a second, stronger version of the senior exemption that can exempt the entire assessed value of the home from locally levied taxes. It requires everything above, plus two more conditions:
- You have maintained continuous permanent residence on the property for at least 25 years.4Florida Department of Revenue. Property Tax Benefits for Persons 65 or Older
- The home’s just (market) value is less than $250,000 in the first year you apply and qualify. This figure is fixed by statute and does not adjust for inflation.1The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older
The value test is a one-time check in your first qualifying year. If the home later appreciates past $250,000, that by itself does not disqualify you. Household income, however, has to stay under the annual limit for every year you hold the exemption.
Fewer local governments offer this version because adopting it takes a super majority vote of the governing body.1The Florida Legislature. Florida Code 196.075 – Additional Homestead Exemption for Persons 65 and Older Ask your Property Appraiser whether yours did.
How to Apply
The form is DR-501SC, the Household Income Sworn Statement and Return. Download it from the Florida Department of Revenue or pick it up at your county Property Appraiser’s office.5Florida Department of Revenue. Household Income Sworn Statement and Return – Senior Citizen Exemption for Persons Age 65 and Over You will list the name, Social Security number, and income of every person living in the household.
Supporting documents matter. Each household member who files a federal return must attach a copy of that return or an IRS tax transcript. Members who are not required to file need to supply their Social Security statement (SSA-1099) along with an IRS transcript request such as Form 4506-T or 8821.5Florida Department of Revenue. Household Income Sworn Statement and Return – Senior Citizen Exemption for Persons Age 65 and Over Numbers on the form that don’t match what the IRS has on file are the fastest route to a denial, so copy from the returns carefully.
The March 1 Deadline
Applications must reach the county Property Appraiser by March 1 of the tax year.6Florida Department of Revenue. Homestead Property Tax Exemption Most counties accept them by mail, in person, or through an online portal. You will get a written notice of approval or denial, and an approved exemption shows up on the Truth in Millage (TRIM) notice that counties mail in August.
Miss the deadline and you can still try. A late application goes to the Property Appraiser up to 25 days after TRIM notices are mailed, and you’ll need to show the circumstances that kept you from filing on time. If the Property Appraiser rejects the late filing, you can petition the Value Adjustment Board in the same window.7Florida Senate. Florida Code 196.011 – Annual Application for Exemption
After You’re Approved
The senior exemption generally renews automatically each year. Your Property Appraiser mails an annual renewal receipt showing the current income threshold.8Miami-Dade County Property Appraiser. Senior Citizen Exemptions You do, however, have a legal duty to tell the Property Appraiser promptly when something changes your eligibility: a new household member pushes income over the limit, you move out, or you sell the home.
If You’re Denied
A denial notice arrives by mail. You can challenge it by petitioning your county’s Value Adjustment Board within 30 days after the Property Appraiser mails the notice.9The Florida Legislature. Florida Code 194.011 – Assessment Notice; Objections to Assessments VAB hearings are less formal than court. Bring everything you submitted with your application plus any documentation that speaks directly to the reason given for denial. Common reasons include income slightly above the cap, missing paperwork for a household member, and the local government never having adopted the ordinance in the first place.
Penalties for Claiming the Exemption You Weren’t Entitled To
Florida treats homestead exemption fraud harshly. When the Property Appraiser determines you received an exemption you didn’t qualify for, a tax lien is placed on the property for the full amount of taxes avoided, plus a 50 percent penalty and 15 percent annual interest. Liens can reach back as far as 10 years.10Florida Senate. Florida Code 196.161 – Homestead Exemptions; Lien Imposed
Knowingly giving false information to claim a homestead exemption is also a first-degree misdemeanor, with up to one year in jail, a fine up to $5,000, or both.11The Florida Legislature. Florida Code 196.131 – Homestead Exemptions; Claims; False or Fraudulent If your household income sits close to the cutoff, report the real figures and let the Property Appraiser decide. Shaving a household member’s income to slip under the limit is not worth what Florida can do about it.