Limited Income Senior Exemption

• How do I file?
• Required Documentation
• Limited Income Senior Informational Flyer
• Who is eligible for the additional exemption?
• What is this exemption all about?
• Does this additional exemption apply to all ad valorem taxes?
• Is this exemption uniform like regular homestead exemption?
• How is "household" defined?
• What is "total household income"?

How do I file?

You may download an application between January 2 and March 1 and mail application to our office (click here for form) or bring all required documentation with you to:

Required Documentation

State law requires that copies of any federal income tax returns, any wage and earnings statements (W-2 forms), and any other documents (such as income worksheets) for each member of the household be provided to the property appraiser. The property appraiser can not grant the additional exemption without the required documentation.

For each owner who is at least 65 years of age and resides on the property, you must provide one of the following as proof of age:

Proof of Age Documentation

• Florida Driver License; or
• Florida Identification Card; or
• Orange County Voter Registration Card; or
• Copy of Birth Certificate
• Other official documents and/or certified records that demonstrate the applicant's actual age.

IF YOU BRING A COPY OF YOUR 2011 TAX BILL, HOMESTEAD RENEWAL CARD, OR OTHER DOCUMENT SHOWING YOUR PROPERTY'S PARCEL IDENTIFICATION NUMBER, THE APPLICATION PROCESS WILL MOVE MORE QUICKLY.

Household Income Documentation

The following household imcome documentation must be provided on or before June 1, 2012 for each household member (where applicable):

• Copy of federal income tax return(s) for 2011 tax year (normally filed by April 15, 2012) for each household member who files an income tax return - Form 1040, 1040A, or 1040EZ
• Copies of any calendar year 2011 wage earnings statements for each member of the household including: W-2, RRB-1042S, SSA-1042S, 1099, 1999A, RRB-1099, and SSA-1099, if any
• It is not necessary to provide income documentation at the time you apply, but you may do so if it is available.

Limited Income Senior Informational Flyer

Who is eligible for the additional exemption?

To be eligible for the additional exemption, a homeowner must:

• Have or qualify for regular homestead (own and reside on the property as your permanent residence prior to January 1, 2012)
• Be 65 years of age or older as of January 1, 2012
• Have a total 2011 household income that does not exceed $27,030
  

What is this exemption all about?

November 1998, voters approved an amendment to the Florida Constitution authorizing the state legislature to pass a law allowing counties and municipalities to grant an additional homestead exemption of up to $50,000 to persons at least sixty-five (65) years of age whose total household adjusted gross income does not exceed a set limit.

Each January, the income limit is adjusted by the percentage change in the average cost-of-living index.

Does this additional exemption apply to all ad valorem taxes?

No. The limited income senior exemption only applies to the county or municipality that authorized an additional exemption. School taxes and independent district taxes (such as water management districts) are not discounted by this exemption.

Is this exemption uniform like regular homestead exemption?

No. A county or municipality must enact an ordinance that sets the amount of an exemption, not to exceed $50,000, and may specify whether or not the additional exemption applies to all its tax levies - including dependent special districts and municipal service taxing units. A county or municipality may establish a different exemption amount (or none at all) to apply to all tax levies for dependent special districts or municipal service taxing units within their jurisdiction.

Unless a county or municipality enacts an ordinance by December 1 preceding the tax year, no additional exemption will apply to that county's or municipality's taxes during that year.

Orange County as well as the cities of Apopka, Belle Isle, Edgewood, Oakland, Orlando, Windermere, Winter Garden and Winter Park have authorized up to $50,000 additional exemption to date. The city of Ocoee and town of Eatonville have authorized up to $25,000 for this exemption.

How is "household" defined?

"Household" means a person or group of persons living together in a room or group of rooms as a housing unit. The term does not include any persons boarding in or renting a portion of the dwelling.

What is "total household income"?

This term applies to the sum of income for all members of the household. The law has defined "household income" to be the same as the adjusted gross income figure that is calculated and reported on income tax form 1040.

In general, adjusted gross income includes every type of income from almost any source that is required to be reported to the Internal Revenue Service (IRS). This includes Social Security income above certain base amounts as set by the IRS.