How to apply for Florida Senior Additional Homestead Exemption

Who it's for

Florida lets counties and municipalities grant an additional homestead exemption of up to $50,000 to homeowners age 65 and older with limited household income. This stacks on top of the base $25,000+$25,000 Homestead Exemption — so a qualifying low-income senior can shield up to $100,000 of assessed value from non-school property taxes in a county that adopts the maximum. The exemption applies only to taxes levied by the county or city that has adopted it; it does not apply to school district taxes. For the 2026 tax year, household income (the adjusted gross income of all household members, as defined by IRC §62) must not exceed $38,686 — a figure that the Florida Department of Revenue adjusts each January 1 by the change in the federal cost-of-living index from the statutory $20,000 base set in §196.075, Fla. Stat. Each county and city must adopt the exemption by ordinance, and the amount adopted (up to the $50,000 maximum) varies — many but not all Florida counties have adopted it, often at the full $50,000.

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 a Social Security Benefit Statement (Form SSA-1099) for non-filers, plus wage statements
• Proof of age (Florida driver's license, Florida ID, or birth certificate)
• Proof that you hold the base Florida Homestead Exemption on the property

Where to apply

Step by step

1. Confirm that your county or city has adopted the Senior Additional Homestead Exemption by contacting your county Property Appraiser — not all Florida counties and cities have adopted it, and the amount can vary.
2. Gather proof that you already hold the base Florida Homestead Exemption on the property.
3. Collect proof of age, such as a Florida driver's license, Florida ID, or birth certificate.
4. Gather income documents for every household member: the prior-year federal income tax return (Form 1040), or a Social Security Benefit Statement (Form SSA-1099) for non-filers along with any wage statements.
5. Complete Form DR-501SC (Sworn Statement of Adjusted Gross Income of Household and Return), which is the official application for this exemption.
6. Submit Form DR-501SC and all supporting documents to your county Property Appraiser by March 1 of the tax year for which you are applying.
7. Ask your county Property Appraiser about processing times and whether any additional local steps are required.

What to expect: After submitting your application, the county Property Appraiser will review your Form DR-501SC and supporting documents to verify your age, income, and base Homestead Exemption status. Processing times vary, so ask your Property Appraiser for an estimate. If approved, the exemption will reduce the assessed value of your home for non-school property taxes levied by the county or city that adopted it — it does not apply to school district taxes. Keep in mind that this exemption requires annual renewal: you must file a new sworn statement (Form DR-501SC) with updated income documentation by March 1 each year to keep the benefit. The household income limit is adjusted each January 1 by the Florida Department of Revenue, so confirm the current limit with your Property Appraiser when you recertify.

Renewals

annual income recertification (sworn statement filed each year by March 1)