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The Low Income Senior Exemption will provide an additional Homestead Exemption of up to $50,000. This exemption applies at this time only to the property taxes levied by the Board of County Commissioners.

• Homeowners must have a current Homestead Exemption.

• At least one owner must be 65 years of age or older as of January 1st of the year filing.

• Provide proof of age (one of the following listed below)

  • If you drive, a Florida Driver License or

  • If you do not drive, a Florida Identification Card or

  • A copy of your Birth Certificate or other official and/or certified record of document that demonstrates the applicant’s true age.

• Total Household Adjusted Gross Income must not exceed $36,614 last year (2023). (Subsequent years income limitation will be adjusted annually.)

Homestead and other Exemption renewal receipt cards which include Low Income Senior renewal cards are no longer mailed annually. The Exemptions will automatically be renewed.

If you no longer qualify for your Exemption(s), please contact one of our offices. You are no longer eligible for an Exemption if the home is not being used as your permanent and primary residence on January 1 of the tax year. Please review the Qualification Requirements to be sure you still meet those requirements.

 

If you are a 25 year or longer resident on your property, you may be eligible for an additional exemption off county taxes.  In order to file for this exemption, the following requirements must be met:

• The owner must be age 65 years or older as of January 1^st of the year filing.
• The owner must have title to the property.
• The owner must have been a resident in the same home they own for 25 years or longer.
• The property must have a just or market value less than $250,000 for the tax year applied for.  The Property Appraiser’s Office will have this information.
• The owner’s adjusted gross household income cannot exceed a certain amount for the prior year’s income.  For the current adjusted gross income amount, please see “What are the eligibility requirements?” above.

 
An applicant who qualifies for this additional exemption will be exempt from the entire County portion of property taxes.  This exemption does not affect school taxes, or any taxes levied by other taxing authorities on your homestead property.

Definitions:  Section 196.075, Florida Statutes. Additional Homestead Exemption of persons 65 and older.

“Household” means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

“Household income” means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household. (This is the “Adjusted Gross Income” amount reported on IRS Form 1040.)
 

• File your application in person or by mail on or before March 1st.

• All documentation required to verify Total Household Adjusted Gross Income must be submitted on or before June 1st.

Note: If all the required documentation is available, please submit with your initial application.

If a Tax Return is filed:

1. Complete the Sworn Statement of Adjusted Gross Income of Household and Return (Form 501SC) – Part A, Part C, Part D and sign the application.

2. Provide a copy of the Federal Income Tax return for the preceding year for each household member, including but not limited to Form 1040, 1040A, 1040EZ, or 4868. Please submit with the copy of the Federal Income Tax return all supporting documentation including 1099 (i.e., 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-R, 1099-SSA, etc.).

If a Tax Return is not filed:

1. Complete the Sworn Statement of Adjusted Gross Income of Household and Return (Form DR 501SC) – Part A, Part B, Part D, and Part E and sign the application.

2. Complete the Request for Transcript of Tax Return (Form 4506-T) – lines 1 – 4 and sign the form.

3. Provide copies of the preceding calendar year wage earnings statements for each member of the household, including but not limited to W-2, RRB-1042S, SSA-1042S, 1099, (i.e., 1099-B, 1099-DIV, 1099-G, 1099-INT, 1099-MISC, 1099-R, 1099-SSA, etc.) 1999A.

Print the Low Income Senior Exemption Application Packet that includes the instruction letter and the required forms listed above.

Social Security Income Documents Required

Please bring all your documentation to either of the office locations at:

201 Howell Ave., Suite 300 Brooksville, Fl 34601-2042 Phone (352) 754-4190 Fax (352) 754-4198 Hours Monday to Friday 8:00 AM to 4:45 PM Map

7525 Forest Oaks Boulevard Spring Hill, Fl 34606-2400 Phone (352) 754-4190 Fax (352) 688-5088 Hours Monday to Friday 8:00 AM to 4:45 PM Map