Low-Income Senior's Additional Homestead Exemption

Many Florida senior citizens are now eligible to claim an additional $25,000 Exemption -- which applies only to the County's portion of the taxes and city taxes for residents of cities which also adopted the additional exemption. By local option, the county and cities may adopt an ordinance increasing this exemption "up to $50,000" and/or the Long-term Residency Senior Exemption (see below for the list of cities adopting the increased amount). In order to qualify for the Low-Income Senior Exemption for 2024, an applicant must be 65 or older as of January 1, 2024, receive the Homestead Exemption on the property, AND have a combined household adjusted gross income for 2023 not exceeding $36,614 (note: this adjusted gross income limitation number is adjusted annually in January to reflect the percentage change in the average cost of living index). In order to qualify for the Long-term Residency Senior Exemption, the applicant must have maintained permanent residence on the property for at least 25 years, meet the age and income requirements listed above and the applicant's property must have a just value less than $250,000 for the initial year of application. The Long-term Senior Residency Exemption exempts the ad valorem city taxes for qualified residents of the cities which adopted the ordinance. Please follow the steps listed below to insure proper filing.

IF YOU FILE A FEDERAL INCOME TAX RETURN:

1. Complete Part (1) of the Sworn Statement of Adjusted Gross Income of Household.
2. Complete the Certification section of the Sworn Statement of Adjusted Gross Income of Household (located at the bottom of page 1).
3. Submit the Adjusted Gross Household Income Sworn Statement to our office on or before the MARCH 1, 2024 DEADLINE.
4. Submit copies of your 2023 Income Tax Return Form 1040 for all persons residing in your home (excluding renters/boarders) to our office no later than JUNE 3, 2024.

IF YOU DO NOT FILE A FEDERAL INCOME TAX RETURN:

1. Complete Parts (1) and (3) including the statement of income located on page 2 of the Sworn Statement of Adjusted Gross Income of Household.
2. Complete the Certification section of the Sworn Statement of Adjusted Gross Income of Household (located at the bottom of page 1).
3. Submit the Adjusted Gross Household Income Sworn Statement to our office on or before the MARCH 1, 2024 DEADLINE.
4. Submit a copy of your 2023 Social Security Statement (SSA-1099) to our office by JUNE 3, 2024. (Note: the Social Security Administration will mail the SSA-1099 Form to you by February 1.)

The absolute deadline to LATE FILE for any 2024 exemption -- if you missed the March 1, 2024 timely filing deadline -- is September 18, 2024. State law (Sec. 196.011(8), Fla. Stat.) does not allow late filing for exemptions after this date, regardless of any good cause reason for missing the late filing deadline.

A majority of Broward seniors are eligible to receive the maximum possible tax savings under this law. The cities listed below have adopted the Senior Citizen's Additional Homestead Exemption (note: the granting of the additional exemption is a "local option" under Florida law):

1. Coconut Creek * L
2. Cooper City * L
3. Coral Springs *
4. Dania Beach * L
5. Davie L
6. Deerfield Beach * L
7. Fort Lauderdale * L
8. Hallandale Beach * L
9. Hillsboro Beach *
10. Hollywood L
11. Lauderdale-by-the-Sea * L
12. Lauderdale Lakes
13. Lauderhill * L
14. Lazy Lake
15. Lighthouse Point *
16. Margate L
17. Miramar * L
18. North Lauderdale * L
19. Oakland Park * L
20. Parkland L
21. Pembroke Park
22. Pembroke Pines * L
23. Plantation L
24. Pompano Beach * L
25. Southwest Ranches *
26. Sunrise * L
27. Tamarac L
28. Weston * L
29. West Park * L
30. Wilton Manors * L

* = Municipality enacted the "local option" ordinance increasing the Senior Exemption to $50,000.

L = Municipality enacted the "local option" ordinance for the long-term residency senior exemption in addition to the $25,000 or $50,000 Senior Exemption.

New for Tax Year 2023: The cities of Parkland and West Park recently passed an ordinance adopting the Long-term Residency Senior Exemption for the city's portion of the property tax bill effective beginning in the 2023 tax year (November 2023 tax bills). West Park also increased the amount of the Low-Income Senior Exemption from $25,000 to $50,000 effective for the 2023 tax year.

New for Tax Year 2024: The city of Deerfield Beach recently passed an ordinance adopting the Long-term Residency Senior Exemption for the city's portion of the property tax bill effective beginning in the 2024 tax year (November 2024 tax bills) and also increased the amount of the Low-Income Senior Exemption from $25,000 to $50,000 effective for the 2024 tax year.