Senior Citizen's Additional Exemption



Exemption Requirements

The Additional $50,000 Homestead Exemption for Persons 65 and Older reduces the assessed value of your property and can result in significant tax savings. We urge you to apply for this exemption (or re-apply if you had the exemption last year) if you meet the following requirements:

  1. You are 65 years of age, or older, on January 1, 2013. (Proof of age required for new applicants.)
  2. You qualify for, and receive, the Florida Homestead Exemption
  3. The total adjusted gross income for all members of your household for calendar year 2012 does not exceed an amount to be determined by the Florida Department of Revenue. This income threshold is adjusted annually by the percentage change in the average cost-of-living index. This amount is usually established in mid-January. Last year, the total was $26,203.

This Exemption does not automatically renew and you will be required to submit an annual sworn statement of household income to our office not later than March 1.

I’ve Never Received This Exemption Before – How Do I Apply?

If you have never received the Senior Exemption on your property in Monroe County, you must complete and submit the the Sworn Statement of Adjusted Gross Income of Household and Return (Form DR-501SC) , along with proof of your age and documentation supporting the income you stated on the Sworn Statement. The application must be submitted by March 1, 2013, however you do have until May 1, 2013 to submit the income supporting documents.

There are different application requirements based on whether or not you file a Federal Income Tax Return (Form 1040 Series) as outlined below:

If this is your INITIAL Application for the Senior Exemption and you DO NOT file an IRS Return:

  1. Complete Part A of Form DR-501SC, providing all of the information requested for each person residing in your homestead.
  2. Check the Box in Part B.
  3. List your 2012 income on Part E on the back and submit a copy of your Social Security Statement (SSA-1099) and/or all other income documents such as Form 1099 for taxable interest, dividends, capital gains, pensions and annuities for each household member.
  4. Submit proof of your age. Items that will be accepted as Proof of Age:


  5. -– Certified Copy of Birth Certificate;

    -– Florida Driver’s License or Florida Identification Card;

    -– US Passport;

    -– Marriage Certificate; or

    -– Permanent Resident Card).

  6. Sign and date Form DR-501SC at the bottom of Page 1. Be sure to include a telephone number.

If this is your INITIAL Application for the Senior Exemption and you DO File an IRS Return:

  1. Complete Part A of Form DR-501SC, providing all of the information requested for each person residing in your homestead.
  2. Check the Box in Part C.
  3. Submit a copy of your 2012 Federal Income Tax Return(s) and wage and income statement(s) (W-2 form) for each person residing in your household.
  4. Submit proof of your age. Items that will be accepted as Proof of Age:


  5. -– Certified Copy of Birth Certificate;

    -– Florida Driver’s License or Florida Identification Card;

    -– US Passport;

    -– Marriage Certificate; or

    -– Permanent Resident Card).

  6. Sign and date Form DR-501SC at the bottom of Page 1. Be sure to include a telephone number.

I Received the Senior Exemption Last Year – How Do I Renew My Exemption?

The Senior Exemption does not automatically renew and property owners are required to make application each year, although you do not need to submit as much information as with your Initial Application.

You must still qualify for the Florida Homestead Exemption and the total adjusted gross income for all household members for 2012 cannot exceed an amount which will be determined by the Department of Revenue in mid-January. (Last year, the total was $26,203.)

To renew your Exemption for the 2013 Tax Roll, you must complete and submit the Sworn Statement of Adjusted Gross Income of Household and Return (Form DR-501SC) to our office by March 1 (see Forms).

There are different application requirements based on whether or not you file a Federal Income Tax Return (Form 1040 Series) as outlined below:

For Applicants Who Are RENEWING their Senior Exemption but DO NOT File an IRS Return:

  1. Complete Part A of Form DR-501SC, providing all of the information requested for each person residing in your homestead.
  2. Check the Box in Part B.
  3. List your 2012 income on Part E on the back of the form. (Be sure to complete a worksheet for each person who does not file an income tax return.)
  4. Sign and date Form DR-501SC at the bottom of Page 1. Be sure to include a telephone number.

For Applicants Who are RENEWING their Senior Exemption and DO File an IRS Return:

  1. Complete Part A of Form DR-501SC, providing all of the information requested for each person residing in your homestead.
  2. Check the Box in Part C. (You do not need to submit proof of income at this time.)
  3. Sign and date Form DR-501SC at the bottom of Page 1. Be sure to include a telephone number.
  4. Once you have completed your 2012 Tax Return, please call our office and give us your Adjusted Gross Income from:


  5. -– IRS Form 1040: Line 37

    -– IRS Form 1040A: Line 21

    -– IRS Form 1040EZ: Line 4

Mail or bring the Application and necessary supporting documents to any of our three offices.

Filing Deadline is March 1, 2013.


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