Low-Income Senior's Additional Homestead Exemption

Many Florida senior citizens are now eligible to claim a second $25,000 Homestead Exemption -- which applies only to the County's portion of the taxes and city taxes for residents of cities that also adopted the additional exemption. By local option, cities may adopt an ordinance increasing this exemption "up to $50,000" (see below for the list of cities adopting the increased amount). This saves the average eligible Broward senior nearly $300 each year in taxes. In order to qualify for the Low-Income Senior Exemption for 2013, an applicant must be 65 or older as of January 1, 2013 AND have a combined household adjusted gross income for 2012 not exceeding $27,590 (note: this number is adjusted annually in January to reflect the percentage change in the average cost-of-living index). Please follow the steps listed below to insure proper filing.

If You File An Income Tax Return:

1. Complete Part (A), Part (C), and Part (D) of the Sworn Statement of Adjusted Gross Income of Household
2. Submit the Sworn Statement of Adjusted Gross Income of Household to the Property Appraiser on or before March 1, 2013.
3. Submit a copy of your 2012 Income Tax Return Form 1040 and W-2 for all persons residing in your home (excluding renters and boarders) to the Property Appraiser no later than June 1.

If You Do Not File An Income Tax Return:

1. Complete Part (A), Part (B), Part (D), and Part (E) of the Sworn Statement of Adjusted Gross Income of Household
2. Complete Lines 1 through 4 of the IRS Form 4506 and sign the form. There is no fee for verification of non-filing.
3. Submit the Sworn Statement of Adjusted Gross Income of Household, proof of age, and the IRS Form 4506 to the Property Appraiser on or before March 1, 2013.
4. Submit a copy of your Social Security Statement (SSA 1099) to the Property Appraiser no later than June 1, 2013. The Social Security Administration will send you your SSA-1099 by February 1.

The absolute deadline to LATE FILE for any 2013 exemption -- if you missed the March 1, 2013 timely filing deadline -- is September 18, 2013. State law (Sec. 196.011(8), Fla. Stat.) does not allow late filing for exemptions after this date, regardless of any good cause reason for missing the late filing deadline.

A majority of Broward seniors are eligible to receive the maximum possible tax savings under this law. The cities listed below have adopted the Senior Citizen's Additional Homestead Exemption (note: the granting of the additional exemption is a "local option" under Florida law):

1. Coconut Creek
2. Cooper City *
3. Coral Springs *
4. Dania Beach *
5. Davie
6. Deerfield Beach
7. Fort Lauderdale *
8. Hallandale Beach *
9. Hillsboro Beach *
10. Hollywood
11. Lauderdale-by-the-Sea *
12. Lauderdale Lakes
13. Lauderhill
14. Lazy Lakes
15. Lighthouse Point *
16. Margate
17. Miramar *
18. North Lauderdale
19. Oakland Park *
20. Parkland
21. Pembroke Park
22. Pembroke Pines *
23. Plantation
24. Pompano Beach *
25. Southwest Ranches *
26. Sunrise *
27. Tamarac
28. Weston *
29. West Park
30. Wilton Manors

* = Municipality enacted the "local option" ordinance increasing the Senior Exemption to $50,000.

If your municipality is not on this list, you are not receiving the full savings allowed by this law. We would urge you to contact the elected officials in your city. Let them know of your strong support for the adoption of the Senior Homestead enabling ordinance for the taxpayers in your city.