Senior Citizen Exemption

ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS AGE 65 AND OVER.

Effective January 1, 2000 the Collier County Board of Commissioners and the Naples City Council approved, by ordinance, this additional homestead exemption. This exemption will apply only to the taxes levied by those governing bodies. The amount of the exemption specified will not exceed $50,000.

This ordinance requires the taxpayer to annually submit an application to the Property Appraiser, on or before March 1 of each year. This must be supported by copies of federal income tax returns for the prior year and any wage and earnings statements for each member of the household, and must be submitted by June 1, of each year. Beginning January 1, 2001, the income limitation will be adjusted annually, based on the change in the cost-of-living index. For 2008 such gross income cannot exceed $24,916 per year for the entire household.

To qualify:

1. You must own and reside on the property as of January 1 of the tax roll year.
2. You must meet the eligibility requirements for the original $50,000 homestead exemption
3. You must be 65 years of age on or before January 1 of the tax roll year and provide proof of age.
4. You must have a household income of $24,916 or less and provide proof of income.

To determine if you initially qualify, the adjusted gross income is found on line 33 of the 1040 IRS tax form. Those persons not filing a federal tax return must provide the Property Appraiser with a Sworn Statement of Household Income, along with all necessary documentation. 

All necessary County and Federal forms required for the Senior Citizen Exemption can be mailed to you by the Property Appraisers office. Please call our office at (239) 252-8141 to request the forms.