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. The amount
of the exemption specified will not exceed $50,000.
The application for senior
exemption 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. The income limitation will be adjusted
annually, based on the changes in the cost-of-living index. For 2025 senior exemption,
the 2024 adjusted gross income cannot exceed $37,694 per
year for the entire household..
To qualify:
- You must own and reside on the property as of January 1 of the tax roll
year.
- You must meet the eligibility requirements for the original homestead
exemption.
- You must be 65 years of age on or before January 1 of the tax roll year
and provide proof of age.
- You must have a household income of $37,694 or less and provide proof
of
income.
- You must complete a DR 501SC Sworn Statement of Adjusted Gross Income of
Household.
To determine if you initially qualify, the adjusted gross income is found on the
1040 IRS tax from. Those persons not filing a federal tax return must provide the
Property Appraiser with copies of all end of year income statements.
The
form required for the Senior Citizen Exemption can be mailed to you by the Property
Appraiser's office or downloaded below. Please call our office at (239) 252-8141
to request the form.
Once initially qualified,
annual re-application is not longer required provided the income limitation is still
met. Those renewing the exemption will receive notification by mail of the state
determined household adjusted gross income limit by the end of January of each year
lf your household adjusted gross income exceeds the limit, you must notify
the Property Appraiser's office in writing by May 1 of the tax roll year
. Per Florida State Statute, annual random audits may be conducted.
Download Form
DR-501SC
- Senior Exemption Application - Household Income Sworn Statement And Return
(pdf)
Additional Exemption for Low-Income Seniors Who Maintain Long-Term Residency
on Property
In November 2012, Florida voters approved an amendment to the Florida Constitution
granting an additional homestead exemption to low-income seniors who maintain long-term
residency on property which is equal to the assessed value.
This amendment
allows an additional homestead tax exemption that will be equal to the assessed
value of homestead property with a just value less than $250,000, if the owner is
over 65 years of age, has proven household income did not exceed the yearly income
requirements and affirms their permanent residence has been on the same property
for at least 25 years. This amendment was adopted by Collier County to provide a
further reduction in your portion of county taxes.
Download Form
Sworn Statement for Long-Term Residency Senior Exemption
Please
call our office at (239) 252-8141 to request the forms to be mailed to you.