Per Florida Statute 196.075(2)(a) and the Board of County Commissioners, qualified seniors may apply for exemption of up $50,000 on their homestead exempt residences.
Application for all exemptions must be filed by March 1st of the year in which you wish to claim the exemption. In addition, eligible applicants must be legally in possession of (i.e. a recorded deed) and living on said property as their primary residence as of January 1st of that same year. Applications should be made in person at any of the Property Appraiser’s Office locations. Failure to make application by March 1st of the tax year shall constitute a waiver of the exemption privilege for that year. Once exempt, applicants already receiving the exemption will not be required to re-file each year, however, exemptions will be audited on a random basis. However, should your household income increase, you are required by law to notify the Property Appraiser’s Office.
Your filed application is not proof of acceptance; a letter will be sent to you from our office upon approval.
1. Must be 65 years of age or older as of January 1st of the year in which you wish to apply.
2. Must have a total household adjusted gross income less than the amount set by the Florida Department of Revenue.
What you must bring with you to file if you file IRS Tax Returns:
1. A driver’s license or an official Florida State identification card. License or card must show the address of the property you wish to receive the Over 65 Exemption on.
2. The completed front side of "Sworn Statement Of Adjusted Gross Income of Household and Return, Senior Citizen Exemption For Persons Age 65 and Over". (Or Form DR 501SC). You may pick one up in person at any of our office locations or you may call and request to have one sent to you by mail.
3. A copy of your IRS Tax Return for the previous year. (For this item only, you have an extended deadline date of June 1st.)
If you do not file IRS Tax Returns:
1. A drivers license or an official Florida State identification card. License or card must show the address of the property you wish to receive the Over 65 Exemption on.
2. Both sides completed of "Sworn Statement Of Adjusted Gross Income of Household and Return, Senior Citizen Exemption For Persons Age 65 and Over". (Or Form DR 501SC). You may pick one up in person at any of our office locations or you may call and request to have one sent to you by mail.
3. A copy of all 1099’s for all income for the previous year proving total household income. (Extended deadline of June 1st.)
4. Federal Tax Form 4506 must be completely filed out making sure box 8b is checked. Then it should be sent to the IRS. Once you have received verification of "non-filing status" from the IRS, you must return the verification letter to our office no later than June 1st. You may pick up a copy of Form 4506 in person at any of our office locations or you may call and request to have one sent to you by mail.
How the Additional $50,000 Exemption is Calculated
By Constitutional Amendment and subsequent statutory directive, the senior exemption is solely for county and municipal taxing authorities and may be implemented only by local option. St. Johns County, the City of St. Augustine and the City of St. Augustine Beach have implemented the exemption.
Unlike your primary homestead exemption that exempts $25,000 in value from all taxing districts, the Senior Exemption applies only to the taxing authorities that have passed the exemption. For St. Johns County residents, this means eligible recipients will receive an additional $50,000 exemption from County, City of St. Augustine (for residents of the City of St. Augustine) and/or City of St. Augustine Beach (for residents of St. Augustine Beach) millages only.
As a result, the savings that you see as a result of the additional senior homestead exemption will be significantly less than those represented by the traditional $25,000 homestead exemption.
***IMPORTANT WARNING***IMPORTANT WARNING***
Per F.S.196.131(2), “Any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption as provided for in this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or by fine not exceeding $5,000, or both." Additionally, per F.S.196.161, if the Property Appraiser learns that for any year or years within the prior 10 years a person not entitled to the exemption was granted it, the Property Appraiser shall place a notice of tax lien in the public records of the county for the property and the lien shall be for the taxes incorrectly exempted plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent interest per annum.