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

Renewals

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