LOW INCOME SENIOR EXEMPTION
- Must have homestead exemption to qualify
- An application must be made by March 1st
- At least one owner must be 65 years of age as of January 1st in the year that the application is made
- Immediate Prior Year Adjusted Gross Income for the total household must not exceed the limit imposed by law (the annual income limit will be adjusted annually by the percentage change in the average cost-of-living index)
- For the 2024 tax year, the 2023 Income Limit is $36,614
- This income limit excludes non-taxable social security and applies to all persons living in the home, regardless of ownership
- Applications for Low Income Senior's Exemption may not be filed until after January 1st of the qualifying year
- For your convenience, the additional application is located on the back of your automatic homestead renewal receipt mailed in January
To have an application or gross income statement mailed to you, please call us at 407-665-7506
Click here to download an application.
- A completed and signed application
- Copy of your immediate prior year federal tax return
- If you do not file a tax return, complete the Senior Income Affidavit and submit with supporting income documentation (wage and earnings statements (W-2 forms), 1099 forms, Social Security statements, etc.)
State law does not allow the property appraiser to grant a senior's exemption unless supporting documentation of household income is submitted with your application (includes each member of your household except renters or boarders)
- Total Household Income is defined by the Internal Revenue Service's "Adjusted Gross Income"
- Household income also means income that would be subject to tax if you were required to file a federal tax return
- Social Security income is excluded UNLESS some of your social security is subject to income tax
- Household income includes payment that you received from renters or boarders but excludes income that they earned or received