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Senior Citizens

Limited Income Senior Exemption for Persons 65 and Older

Florida law provides an additional exemption (up to $50,000 off the assessed value) for Senior Citizens, over 65, with certain “household” income limitations.

In 2011 our office collaborated with the Jefferson Board of County Commissioners to pass an ordinance allowing up to a $15,000 exemption for qualified homesteaders beginning in 2012.

That same year, our office also worked with the City of Monticello to pass an ordinance allowing up to a $15,000 exemption for their homesteaders in 2012. This exemption was increased to $32,000 in 2014 in an effort to help offset a new County Fire Assessment that was being implemented in the City.

You may qualify if:

You are a permanent Jefferson County resident with a homestead exemption, and
You are 65 years of age or older as of January 1 in the year you file for the exemption, and Your adjusted gross “household” income does not exceed $35,167 (this amount to be adjusted annually by the Florida Department of Revenue).

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.

Household Income Documentation

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

If you file a Federal Income Tax Return

Copy of federal income tax return(s) for the previous year (the one filed by April 15 of the current year) 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 all wage earnings statements from the previous year for each member of the household including: W-2, RRB-1042S, SSA-1042S, 1099, 1099A, RRB-1099, and SSA-1099, if any
You may be required to sign IRS form 4506T (available at the Property Appraiser’s office), which allows the Property Appraiser to verify that a return was not filed.

In general, adjusted gross income includes every type of income from almost any source that is required to be reported to the Internal Revenue Service (IRS). This includes Social Security income above certain base amounts as set by the IRS.

Reasons for Disapproval/Removal of Homestead Exemption

Listed below are examples of common things that may cause you to lose your low-income senior homestead exemption:

Failing to verify household income prior to June 1^st
Not reporting the income of the entire household (individuals who list your home address on their Driver’s License or for Voter’s Registration may be considered a household resident and required to report income)

How to File

You may apply by mail or in person at during the application filing period of January 2 and March 1. If applying by mail, send your application along with the required documentation to:

Jefferson County Property Appraiser’s Office
Attn: Exemptions Dept.
480 W Walnut Street
Monticello, Florida 32344

Click Here for Application DR-501SC Adjusted Gross Household Income – Sworn Statement and Return – Senior Citizen Exemption for Persons Age 65 and Over

You may be required to resubmit your income information or a substitute affidavit annually to renew the exemption each year on or before March 1^st.

Granny Flat’s Exemption

The “Granny Flats” exemption was adopted by the Jefferson County Board of Commissioners effective for the 2014 tax roll. It offers homeowners an exemption for building living space on a homesteaded property to accommodate parents or grandparents that are age 62 and older by January 1^st of the year in which the reduction is requested. It applies only to new construction or reconstruction completed after January 7, 2003.

The property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed.
Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraisers Office (if requested by Property Appraiser).
The value exempted from taxes for the homeowner cannot be more than the increase in assessed value from the construction or reconstruction OR 20% of the total assessed value of the property, whichever is less.
It applies only during the time that at least one parent or grandparent maintains his or her primary residence within the homestead property of the owner.
The parent or grandparent may not be receiving a residency based benefit elsewhere.
When the property owner no longer qualifies for the exemption, the previously excluded value of the improvements will be added back to the assessed value of the property.

How to File

You may apply by mail or in person at during the application filing period of January 2 and March 1. If applying by mail, send your application along with the required documentation to:

Jefferson County Property Appraiser’s Office
Attn: Exemptions Dept.
480 W Walnut Street
Monticello, Florida 32344

The exemption to begin and must be renewed annually.

Click here for the application (DR-501GP)