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 $30,174 (this amount to be adjusted annually by the Florida Department of Revenue).
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 1st
- 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 1st.