Florida Statute 196.075(3)
An additional Homestead Exemption, called the Senior Citizen Homestead Exemption, is available for certain homesteaded property owners who reside in Duval County. The exemption is for an additional $25,000 and applies only to a portion of the tax rate (Millage). That is, the Senior Citizen Homestead Exemption makes this additional $25,000 of assessed value, partially exempt from taxation. The additional $25,000 is still subject to all other parts of the millage rate. This includes School Operation & Bonds, Government Bonds, Urban Service Districts Operation & Bonds, Water Management District and Florida Inland Navigation.
In order to qualify for the additional $25,000 Senior Citizens Homestead Exemption, an applicant must already have the regular Homestead Exemption, be 65 years of age or older as of January 1, 2007 and have a total household income of $24,214* or less for the previous calendar year.
*This value subject to change annually.
Total household income means the adjusted gross income of all members of a household. The adjusted gross income is the income amount reported on the IRS Form 1040 (1/2005), line 37 or the IRS Form 1040A (1/2005), line 21 or, if the applicant is not required to file income tax, the total income minus Social Security benefits. Income includes, but is not limited to, Social Security benefits, pension, VA retirement annuities, interest income and wages.
You will need to provide proof of age and proof of all 2006 income to the household.
This exemption does not auto-renew. A card will be sent to Senior Citizen Exemption holders, in the first quarter of the year, which must be returned by the specified date, with the information requested, in order to retain the exemption.
Senior Citizen Homestead Exemption Application (69k .PDF)Instructions are included on the form. If you have questions, please call our Customer Service line at 904-630-2020. (Downloading this file requires the Adobe Acrobat Reader, available free from Adobe. If you do not have Acrobat Reader, click here to link to Adobe for a free download.)
Very Important Information for All Exemption Types
How the Senior Citizen Homestead Exemption affects the Property Tax bill:
The original Homestead Exemption makes $25,000 of assessed value totally exempt from taxation. The new Senior Citizen Homestead Exemption makes an additional $25,000 of assessed value partially exempt from taxation.
The additional $25,000 is exempt from that part of the millage rate described as "Government Operation". The additional $25,000 is still subject to all other parts of the millage rate. This includes School Operation & Bonds, Government Bonds, Urban Service Districts Operation & Bonds, Water Management District and Florida Inland Navigation.
The New Law - Section 6(f) of Article VII of the Florida Constitution creates 196.075 of Florida Statutes. The City of Jacksonville Ordinance in part:
Introduced by Council Members Holland, Alvarez, Brown, Carlucci, Carter, Chandler-Thompson, Daniels, Fullwood, Hipps, Holzendorf, Jenkins, Lockett-Felder, Overton, Ray, Rustin, Self, Soud, Southwell and Yates:
Ordinance 1999-897-A
An Ordinance amending, in part, Chapter 780, Ordinance Code; providing for exercise of County powers; authorizing an additional homestead exemption of $25,000.00; providing that said additional homestead exemption shall be available to any person who has legal or equitable title to real estate and who maintains thereon the permanent residence of the owner; providing that said person has attained the age of sixty-five (65) years; providing that said person's household income does not exceed $20,000; providing for adjustments; providing definitions, specifying the taxes to which the additional exemption applies; establishing annual filing requirements; providing directions to the council secretary; providing an effective date.