12D-7.0143. Additional Homestead Exemption Up To $50,000 for Persons 65 and Older Whose Household Income Does Not Exceed $20,000 Per Year  

Effective on Thursday, November 1, 2012
  • 1(1) The following procedures shall apply in counties and municipalities that have granted an additional homestead exemption up to $50,000 for persons 65 and older on January 1, whose household adjusted gross income for the prior year does not exceed $20,000, adjusted beginning January 1, 2001, by the percentage change in the average cost-of-living index.

    58(2) A taxpayer claiming the additional exemption is required to submit a sworn statement of adjusted gross income of the household (Form DR-501SC, Sworn Statement of Adjusted Gross Income of Household and Return, incorporated by reference in Rule 9612D-16.002, 97F.A.C.) to the property appraiser by March 1, comprising a confidential return of household income for the specified applicant and property. The sworn statement must be supported by copies of the following documents to be submitted for inspection by the property appraiser:

    139(a) Federal income tax returns for the prior year for each member of the household, which shall include the federal income tax returns 1040, 1040A and 1040EZ, if any; and,

    169(b) Any request for an extension of time to file federal income tax returns; and,

    184(c) Any wage earnings statements for each member of the household, which shall include Forms W-2, RRB-1042S, SSA-1042S, 1099, 1099A, RRD 1099 and SSA-1099, if any.

    210(3) Proof of age shall be prima facie established for persons 65 and older by submission of one of the following: certified copy of birth certificate; drivers license or Florida identification card; passport; life insurance policy in effect for more than two years; marriage certificate; Permanent Resident Card (formerly known as Alien Registration Card); certified school records; or certified census record. In the absence of one of these forms of identification, the property appraiser may rely on appropriate proof.

    289(4) Supporting documentation is not required to be submitted with the sworn statement for renewal of the exemption, unless requested by the property appraiser.

    313(5) The property appraiser may not grant or renew the exemption if the required documentation including what is requested by the property appraiser is not provided.

    339Rulemaking Authority 341195.027(1), 342196.075(5), 343213.06(1) FS. 345Law Implemented 347193.074, 348196.075, 349213.05 FS. 351History–New 12-30-99, Amended 12-30-02, 11-1-12.


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