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Limited Income Senior Exemption

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 every member of the household be provided to the property appraiser. The property appraiser's office can not grant the additional exemption without the required documentation.

Proof of Age Documentation

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

Proof of Household Income

The following household income documentation must be provided on or before June 1, 2016 for each household member as well:

  • Copy of federal income tax return(s) for 2015 tax year (normally filed by April 15, 2016) for each household member who files an income tax return - Form 1040, 1040A, or 1040EZ
  • Copies of any calendar year 2015 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.

Special Note:

If title to the property on which you are applying is held in a trust, a copy of the entire trust agreement must be submitted, along with the application.

If you are filing on a mobile home, proof of ownership is required for both the mobile home and the property. A "Real Property" application must also be submitted. Please contact our office for this form.

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 1st)
  • Be 65 years of age or older as of January 1st
  • Have a total household income that does not exceed the annual amount set by the Department of Revenue. To qualify for 2016, your 2015 total household income could not exceed $28,482.

What is this exemption all about?

In 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, adjusted annually.

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

Does this exemption apply to all taxing authorities 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.  The additional exemption does not apply to School or water management district taxes.

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, Ocoee, Orlando, Windermere, Winter Garden and Winter Park have authorized up to $50,000 additional exemption to date.  The Town of Eatonville has 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. This means that if you have family living in the same home as you, they count as part of your "household" and their income must be reported to qualify for the additional exemption. 

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 for each person on their 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.