Senior Citizen Exemption

Florida Statute 196.075
An additional Homestead Exemption, called the Senior Citizen Homestead Exemption, is based on income requirements and available for certain Duval County homesteaded property owners who qualify. The additional $25,000 exemption applies only to county and municipal millages (tax rate); therefore the $25,000 of 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, an applicant must already have a Homestead Exemption on the property, be 65 years of age or older as of January 1, 2012 and meet total household income requirements as determined by the Florida Department of Revenue.*  To qualify for a 2012 senior exemption, the total household income in the prior year (2011) may not exceed $27,030.

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 2011 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 2012 exemption is $27,030 (based on 2011 total household income).  

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. You may apply in person, by regular mail, by fax (904-630-2525) or by email. (Just scan the completed form & required documentation & email them to pacustserv@coj.net) If you have questions, please call the Customer Service Division at (904) 630-2020 or email pacustserv@coj.net. (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.)