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 2013 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 income documentation must be provided on or before June 1, 2014 for each household member (where applicable):
- Copy of federal income tax return(s) for 2013 tax year (normally filed by April 15, 2014) for each household member who files an income tax return - Form 1040, 1040A, or 1040EZ
- Copies of any calendar year 2013 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.
The deadline to file has expired, how can I apply?
March 1, 2013 was the deadline to file for 2013 Limited Income Seniors. Applications for 2014 will be accepted in person or by mail and may be filed between January 2, 2014 and March 3, 2014.
All persons seeking this additional exemption for 2014 must complete and sign a sworn statement of adjusted gross income of household on or before March 3, 2014. This form requires the full name, date of birth and Social Security number for each person residing in the household.
This sworn statement must be supported by income documentation. All necessary income documentation must be submitted to the property appraiser for review prior to June 1.
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 2012 household income that does not exceed $27,590 (adjusted annually)
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 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, 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.