SENIOR EXEMPTION INFORMATION

Additional $50,000 Exemption for persons 65 years of age and over.

Every person who is eligible for the Homestead Exemption is eligible for an additional exemption up to $50,000 under the following circumstances: (1) The county or municipality adopts an ordinance that allows the additional exemption which applies ONLY to the taxes levied by the unit of government granting the exemption; (2) The taxpayer is 65 years of age or older on January 1 of the year for which the exemption is claimed; (3) The annual household income of the taxpayer (defined as adjusted gross income as defined in s. 62, United States Internal Revenue Code of all members of a household) for the prior year does not exceed $24,916. Beginning January 1 of each year this income threshold is adjusted by the percentage change in the average cost-of-living index. We will inform you on this website as soon as we receive the new income amount for 2008.

Total household income means the adjusted gross income of all members of a household. The adjusted gross income amount reported on the IRS Form 1040 (2007 Tax Return), line 35 or the IRS Form 1040A (2007 Tax Return), line 21. If applicant does not file an IRS Return, the applicant will need to bring all 1099’s for the tax year 2007. This includes 1099’s from Social Security, pensions, interest from banks, and any other miscellaneous income.

First time applicants will need to apply in person at our office. You will need to bring in proof of age. (Drivers license or Birth Certificate) All applicants must already have filed for the original Homestead Exemption before receiving the Senior Exemption.

Senior Exemption applications are taken year round, but you must be 65 years of age and the deadline to file is always March 1 of the year you are applying

VERY IMPORTANT INFORMATION FOR SENIORS WHO ALREADY HAVE THIS EXEMPTION!!!!

Seniors who have already applied for and were granted this exemption for 2007 will receive a renewal card in the mail. You MUST sign this card and return to our office no later than March 1, 2008. You will no longer have to bring in income documents for the prior year unless the property appraiser requests such documents. If we request your income documents for the prior year, they will need to be in our office by June 1. Your Senior Exemption renewal card will be different than the Homestead Receipt Card. Please be careful to send the correct card in to renew your Senior Exemption. If you have any questions or concerns, please call our office and the Exemptions Department will be happy to help you.

FREQUENTLY ASKED QUESTIONS:

Q. Does my adjusted gross income calculations include my Social Security benefits?

A. Most of the time it does not. If you are single and ½ of your social security benefits plus your other taxable income is $25,000 to $34,000, then 50% of your social security benefits would be included. If you are married and ½ of your social security benefits plus your other taxable income is $32,000 to $44,000, then 50% of your social security benefits would be included.

Q. Do both of us have to be 65 years of age to qualify?

A. If this is a husband and wife situation, then only one needs to be 65 years of age to qualify.

Q. Do I have to have my current income tax statement completed before I can file for this exemption?

A. NO! New applicants must file for this exemption on or before March 1, 2008. You will then have until June 1, 2008 to bring in your income documents. Florida Law states that the Property Appraiser may not grant this exemption without the required documentation. Please remember that June 1 is the deadline for all income documentation.

Q. The IRS told me that I do not have to file an income tax return because my income is too low. How do I prove to you my adjusted gross income?

A. You will need to bring in to our office copies of all your 1099’s for the year 2007. You will be asked to sign an 8821 Form and a 4506-T Form from the IRS giving our office permission to verify your income information from the IRS. We have a Senior Exemption Specialist to help you complete this information when you come in to our office.

Q. Do I have to file for this exemption every year?

A. YES! After the initial application year, you will be sent a renewal card that needs to be signed and returned to us by March 1, of the current year.

Q. I can’t find my Birth Certificate and I don’t drive, how do I prove my age?

A. Florida Law lists documents that should be considered sufficient proof of age. Certified copy of birth certificate, Florida driver’s license, Baptismal Certificate, displaying full name and date of birth, copy of life insurance policy that has been in effect for at least two years, marriage certificate, showing full name and date of birth, Passport, Permanent Resident Card, (formerly known as Alien Registration Card), any other official and/or certified record or document that demonstrates the applicant’s true age to the satisfaction of the Property Appraiser. Only one of these documents is needed to prove your age.

If you have any questions or concerns about any exemptions please feel free to contact us in person, by phone (386)313-4150, by fax (386)313-4151, or by E-Mail (exemptions@flaglerpa.com)