Benefits · Tax Relief
How to apply for Florida Long-Term Resident Senior Homestead Exemption
County Property Appraiser (Florida Department of Revenue)
Who it's for
On top of the base Florida Homestead Exemption and the $50,000 Senior Additional Homestead Exemption, Florida gives counties and cities the option to grant a Long-Term Resident Senior Homestead Exemption that can wipe out up to 100 percent of the assessed value of a qualifying low-income senior's home — paying $0 in the local property taxes the exemption applies to. To qualify you must be age 65 or older, hold the base homestead, have lived in the same home as your permanent residence for at least 25 years, have a household adjusted gross income at or below the same CPI-adjusted limit used for the $50,000 senior add-on ($38,686 for tax year 2026), and the home's just (market) value must be less than $250,000. Like the $50,000 senior add-on, this exemption is not automatic statewide — each county and each city has to adopt it by a super-majority ordinance, and adoption rates vary across Florida's 67 counties and 400+ municipalities. The exemption applies only to taxes levied by the adopting jurisdiction and does not apply to school district taxes. Apply by March 1 with your county Property Appraiser using the senior add-on application packet (typically Form DR-501SC plus a sworn statement of household income).
This exemption has three constraints this scan cannot verify: (1) each county AND each city must adopt it by super-majority ordinance — many Florida jurisdictions have NOT adopted it, and adoption can differ between your county and your city; (2) you must have lived in the same homestead for at least 25 consecutive years; (3) the home's just (market) value must be under $250,000 as determined by the county Property Appraiser. Confirm all three with your county Property Appraiser's office before counting on these savings — and if your jurisdiction has adopted it, the savings can be dramatic (up to 100% of the local property tax bill).
What you'll need
- Form DR-501SC (Sworn Statement of Adjusted Gross Income of Household and Return), filed with your county Property Appraiser
- Prior-year federal income tax return (Form 1040) for every member of the household, or Form SSA-1099 plus wage statements for non-filers
- Proof of age (Florida driver's license, Florida ID, or birth certificate)
- Proof of 25 or more years of permanent residency at the homestead (deed, recorded title, voter registration history, or other county-accepted documentation)
- Property Appraiser's just-value confirmation that the home is below the $250,000 threshold
- Proof that you hold the base Florida Homestead Exemption on the property
Where to apply
Contact the agency to apply.
Renewals
annual income recertification (sworn statement filed each year by March 1)
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.