Senior Citizen Exemptions

Deadline to Timely File for 2014 was March 3. Late Filing For 2014 Is Available.** 

There are currently two Senior Citizen Additional Homestead Exemptions (§196.075, FL Statutes) available to limited-income property owners 65 years old or older in Duval County. One requires long-term residency. 

1.       Additional Exemption for Low-Income Seniors with Long-Term Residency (NEW for 2014):
To qualify for the long-term residency senior exemption, an applicant must:
  • Have a Homestead Exemption on the property;
  • Be 65 years of age or older as of January 1, 2014;
  • Have maintained permanent residency on the property for no less than 25 years (uninterrupted);
  • Meet limited income requirements* (total household income); 
  • In addition, the exemption only applies if the just value of the property on record with the Property Appraiser’s Office is less than $250,000.
The senior long-term residency exemption (up to the amount of the home’s assessed value) could provide a qualifying property owner with a total exemption from the City of Jacksonville’s portion of property taxes.  The exemption applies ONLY to the City of Jacksonville tax levy and not to the tax levies of other taxing authorities. Property owners with an existing limited-income senior exemption on their property who believe they are eligible for the new “long-term residency” exemption, MUST APPLY FOR THE NEW EXEMPTION in order to receive it.
 
2.       Limited-Income Additional Homestead Exemption for Property Owners 65 Years or Older:

To qualify for the original limited-income senior exemption, an applicant must:
  • Have a Homestead Exemption on the property;
  • Be 65 years of age or older as of January 1, 2014; and
  • Meet limited income requirements* (total household income) 
The original senior exemption in Duval County (up to $25,000) applies to county and municipal millages (tax rates) only; therefore the value exempted for city and/or county taxes is subject to taxation by all other taxing authorities.

*The total household income limitation is the same for both exemptions. It is made available by the Florida Department of Revenue annually and subject to change each year. The adjusted income limitation for the 2014 exemptions is $27,994. (prior year income)

Proof of age and proof of all income to the household is required. 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.


How to Apply:

To receive either or both exemptions, you must apply with the Duval County Property Appraiser’s Office by completing the Homestead and Related Tax Exemptions Application (Duval 501) and the Statement of Income (DR501sc). The two forms are required for both exemptions. You may apply in person or by mail (231 E. Forsyth Street, Suite 270, Jacksonville, Florida 32202), fax to (904) 630-2525 or e-mail (scan completed form & required documentation & e-mail to pacustserv@coj.net). 

**The deadline to file timely for the Senior Exemptions was Monday, March 3, 2014.  (Late applications may be accepted up to 25 days following the mailing of the Notices of Proposed Property Taxes in mid-August.  An required explanation form explaining why the application is late must accompany the application.)  



Annual Eligibility Verification/Renewal:

These exemptions do NOT auto-renew.  Annually, a card will be sent to prior-year Senior Citizen Exemption holders in the first quarter of the new tax roll year. The card must be returned by a specified date in order to verify eligibility for the new year and retain the exemption.

For questions relating to these exemptions or others, please contact the Customer Service/Exemptions Division at (904) 630-2020 or e-mail pacustserv@coj.net.

(Downloading the files above require Adobe Acrobat Reader. If you do not have Acrobat Reader, click here to link to Adobe for a free download.)


 

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