How to apply for Florida Long-Term Resident Senior Homestead Exemption

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).

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

Step by step

1. Confirm your county and/or city has adopted this exemption by contacting your county Property Appraiser's office directly — many Florida jurisdictions have NOT adopted it, and adoption can differ between your county and your city.
2. Verify you meet all three key requirements: you are age 65 or older, you have lived in the same home as your permanent residence for at least 25 years, and your home's just (market) value is under $250,000 as confirmed by the county Property Appraiser.
3. Gather your required documents: Form DR-501SC (Sworn Statement of Adjusted Gross Income of Household and Return); prior-year federal income tax return (Form 1040) for every household member, or Form SSA-1099 plus wage statements for non-filers; proof of age such as a Florida driver's license, Florida ID, or birth certificate; proof of 25 or more years of permanent residency at the homestead such as a deed, recorded title, voter registration history, or other county-accepted documentation; and proof that you already hold the base Florida Homestead Exemption on the property.
4. Complete Form DR-501SC with accurate household adjusted gross income information and sign the sworn statement as required.
5. Submit your completed application packet to your county Property Appraiser's office by March 1 to be considered for the current tax year.
6. Ask the Property Appraiser's office about any additional local forms or steps your jurisdiction may require, and request an estimate of processing time.

What to expect: After submitting, the county Property Appraiser's office will review your application and verify that your home's just value falls below the $250,000 threshold. Processing times vary, so ask the office for an estimate. If approved, the exemption can reduce the assessed value of your home by up to 100 percent for local property taxes levied by the adopting jurisdiction — note that school district taxes are not affected. This exemption is not permanent: you must file a new sworn statement of household income with your county Property Appraiser by March 1 every year to keep the benefit. If you miss the annual recertification deadline, the exemption may be removed for that tax year.

Renewals

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