Limited Income Senior Exemption

Volusia County Property Appraiser Senior Information

LIMITED INCOME SENIOR EXEMPTION

Every person who is eligible for homestead exemption is eligible for an additional homestead exemption up to $50,000 under the following circumstances:

  1. The county or municipality adopts an ordinance that allows the additional homestead exemption which applies only to the taxes levied by the unit of government granting the exemption;
  2. The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed;
  3. The annual household income of the taxpayer (defined as the adjusted gross income as defined in s. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $28,841 (this income threshold is adjusted annually by the percentage change in the average cost-of-living index); and,
  4. The taxpayer annually submits a sworn statement of household income to the Property Appraiser not later than June 1.
Taxing Authority Maximum Additional
Exemption Amount
All County Taxing Authorities $50,000
Daytona Beach $50,000
Daytona Beach Downtown Development $25,000
Daytona Beach Shores $25,000
DeBary $25,000
DeLand $25,000
Deltona $50,000
Edgewater $25,000
Flagler Beach $50,000
Lake Helen $25,000
Holly Hill $25,000
New Smyrna Beach $25,000
Oak Hill $10,000
Orange City $25,000
Ormond Beach $25,000
Pierson $50,000
Ponce Inlet $25,000
Port Orange $25,000
South Daytona $25,000

Required Documentation

State law requires that copies of any federal income tax returns, any wage and earnings statements (W-2 forms), and any other documents (such as income worksheets) for each member of the household be provided to the Property Appraiser. The Property Appraiser cannot grant the exemption without the required documentation.

Proof of Age Documentation

For each owner who is at least 65 years of age and resides on the property, you must provide one of the following as proof of age:

  • Florida Driver License; or
  • Florida Identification Card; or
  • Volusia County Voter Registration Card; or
  • Copy of Birth Certificate; or
  • Other official documents and/or certified records that demonstrate the applicant's actual age.

Household Income Documentation

The following household income documentation must be provided on or before June 1st for each household member (where applicable):

If you file a Federal Income Tax Return

  • Copy of federal income tax return(s) for the previous tax year (normally filed by April 15th) for each household member who files an income tax return - Form 1040, 1040A, or 1040EZ

If you do not file a Federal Income Tax Return

  • Copies of any previous calendar year wage earnings statements for each member of the household including: W-2, RRB-1042S, SSA-1042S, 1099, 1099A, RRB-1099, and SSA-1099, if any

It is not required to provide income documentation at the time you apply, but it must be provided on or before June 1st of the year you apply.

ATTENTION SENIORS WHO MAINTAIN LONG TERM RESIDENCY...

If you have resided in your home for 25 years or more, you may qualify for an additional senior exemption.

Amendment 11 was approved by the voters in the November 6, 2012, general election. This amendment changed Section 6 of Article VII of the Florida Constitution and was first put on the tax roll beginning in 2013.

Provides that the board of county commissioners of any county or the governing authority of a municipality may adopt an ordinance to allow either or both of the following additional homestead exemptions:

  1. The existing exemption not exceeding $50,000 to any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner and who has attained age 65 and whose household income does not exceed $28,841;

Or

  1. The amount of the assessed value of the property for any person who has legal or equitable title to real estate with a just value less than $250,000 and who has maintained permanent residence for not less than 25 years and who has attained age 65 and whose household income does not exceed the income limitation prescribed in paragraph (a). The exemption given in paragraph (2)(b) of section 196.075, F.S., must be authorized by a super majority (majority plus one) vote of the members of the governing body of the county or municipality granting the exemption.

Taxing Authorities granting the $250,000 Senior 25 Year Residency Homestead Exemption for 2015 are as follows:

Taxing Authority
All County Taxing Authorities
DeBary
Deltona
Holly Hill
New Smyrna Beach
Ponce Inlet

Click here for the Application pdf