Florida's senior homestead exemption: check whether your county offers it and gather records this fall

Search for the Florida senior homestead exemption and you will find plenty of pages that call it a state-mandated benefit available to everyone over 65. That framing is wrong for the exemptions covered in section 196.075, Florida Statutes, and it can send people to a counter in February without the right paperwork, or to the wrong conclusion that they were entitled to something their county never adopted. Fall is the right time to sort it out, because the filing deadline is March 1 and the income documents take time to assemble.

Local option, not statewide

Section 196.075 is permissive, not mandatory. County commissioners or a municipal governing body "may adopt an ordinance" to allow either or both of the senior exemptions. Our additional exemptions page notes that at least one county property appraiser's own website lists the exemption as state-mandated, which the statute's wording and Article VII, section 6(d) of the Florida Constitution do not support. Where an exemption exists, it may apply only to the levies of the government that adopted it. Whether you can claim one depends on where you live, so the first step is to ask your county property appraiser, whose contact details are in our county directory.

The two exemptions

• Senior additional exemption, age 65 and older: up to $50,000 in additional homestead exemption, with a household income limit of $38,686 for 2026.
• Senior long-term residency exemption, age 65 and older: a full exemption of assessed value, for owners with 25 years of permanent residence at the property and just value under $250,000, with the same income limitations.

The first is described as an additional homestead exemption, so you need homestead first; the second is described as having the same income limitations, so confirm the details with your county. See the application page.

The income limit changes every year

The $38,686 figure is for 2026. The statute has a base of $20,000 that is adjusted annually by the change in the average cost-of-living index, so the number for the 2027 roll will be different and had not been published in the sources we reviewed. A household whose income was just under this year's limit might be over or under next year's. Check the current figure with your county property appraiser before relying on any number, including ours.

Form and deadlines

The senior exemption uses Form DR-501SC. The application deadline is March 1, and income documentation is typically due by June 1, according to the forms information on our additional exemptions page. The two dates are different, which is a practical advantage: you can file on time and assemble income records afterward, but you should not assume that June 1 is the filing deadline. Confirm both dates with your county, since local practice can vary.

What to gather this fall

1. Proof of age, such as a driver license or birth certificate.
2. Proof of homestead status for the property, such as last year's homestead receipt or your DR-501 confirmation.
3. Income records for everyone in the household. The statute speaks of household income, so include the income of all members that the county counts. Ask the property appraiser which year's income and which documents it requires, because we did not find that spelled out in the sources we reviewed.
4. For the long-term residency exemption, a way to show 25 years of permanent residence at the property and the property's just value.

Questions to ask the property appraiser

• Has my county, or my city, adopted one or both senior exemptions under section 196.075?
• What is the 2027 income limit, and when is it published?
• Which income documents are required, and by what date?
• Does the exemption apply to all taxing authorities on my bill or only to the one that adopted it?

Our Amendment 3 page describes the November ballot measure that would change the non-school homestead exemption. That measure is separate from the local option senior exemptions discussed here. This is general information from the statutes and county sources, not tax advice. Confirm your eligibility with your county property appraiser.