Senior Citizen Exemption
The Jacksonville City Council passed an additional senior exemption that will be available in 2014 for Senior Citizens 65 or older who meet the same household limited-income requirements below but who have also maintained permanent residency in their home for no less than 25 years. The home’s market value on record must be less than $250,000 to qualify. The deadline to file will be March 1, 2014. This exemption only applies to the City of Jacksonville (county) tax levy and not the tax levies of the school board or other taxing authorities. More information and forms for this exemption will be available soon. For questions relating to this exemption or others, please contact the Customer Service/Exemptions Division at (904) 630-2020.
Senior Citizen Additional Homestead Exemption
Florida Statute 196.075
The current Senior Citizen Homestead Exemption is based on limited-income requirements and available for certain Duval County homesteaded property owners who qualify. The senior exemption (up to $25,000) applies only to county and municipal millages (tax rate
); therefore the value exempted for city or county taxes is subject to taxation by all other taxing authorities. These authorities include Duval County Schools, St. Johns River Water Management District and the Florida Inland Navigation District.
In order to qualify for the additional $25,000 Senior Citizens Homestead Exemption for the 2014 Tax Roll, an applicant must have a Homestead Exemption on the property, be 65 years of age or older as of January 1, 2014 and meet total household income requirements as determined by the Florida Department of Revenue.* Total household income means the adjusted gross income of all members of a household in the prior year. The adjusted gross income is the income amount reported on the IRS Form 1040, line 37 or the IRS Form 1040A, 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.
Proof of age and proof of all 2013 income to the household is required.
*The total household income limitation is made available by the Florida Department of Revenue annually and subject to change each year. The threshold for the 2013 exemption was $27,590
(based on 2012 total household income). This threshold will change for 2014 and will be available in January.
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.
To apply, complete the Homestead and Related Tax Exemptions Application (DR501)
and the Statement of Income
(DR501sc). You may apply in person, by mail, fax at (904) 630-2525 or e-mail (scan completed form & required documentation & e-mail to firstname.lastname@example.org
). If you have questions, please call the Customer Service Division at (904) 630-2020 or e-mail email@example.com
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