Florida property tax exemption for seniors: what exists after 65
There is no property tax exemption that starts automatically at 65 in Florida. What exists is a handful of separate programs: a homestead exemption open to all ages, an income-limited exemption that local governments may adopt, tax deferral, exemptions tied to widowhood and disability, and ordinary payment discounts. Here is what each one requires in Hillsborough County.
General information, not tax advice. Rules and limits change yearly. Confirm with the Hillsborough County Property Appraiser and Tax Collector, or the office in your own county. Facts below were checked against official sources in October 2026.
Florida property tax for seniors over 65: no automatic exemption
A common belief is that Florida homeowners stop paying property tax at 65. They do not. The homestead exemption comes with ownership and residence, not age. The additional exemptions for people 65 and older come from section 196.075 of the Florida Statutes, and a county or city has to adopt each one by local ordinance. The Florida Department of Revenue explains that these exemptions apply only to the millage that the adopting county or city levies, never to school district taxes.
That means a senior in Tampa and a senior in another county can face different rules. It also means the first step is the ordinary homestead exemption. Everything below builds on it. If you are moving and need to file for the first time, start with Florida homestead exemption requirements.
| Program | Age needed | Income limit | Where to apply |
|---|---|---|---|
| Regular homestead exemption | None | None | Property Appraiser, by March 1 |
| Additional exemption, 65 and older | 65 on January 1 | Yes (2026: $38,686) | Property Appraiser, by March 1 |
| Long-term residency version | 65 | Yes, same limit | Property Appraiser |
| Homestead tax deferral | Any age; different rules at 65 | Scaled to income | Tax Collector, by March 31 |
| Widow, widower, disability, blind, veteran | None | Varies | Property Appraiser |
The Florida homestead exemption for 65 and older
The income-limited exemption is worth up to $50,000 of assessed value, but only on the adopting government's taxes. Under section 196.075, it is available to a person who holds title, lives in the home as a permanent residence, is 65 or older and has household income at or below the limit. The Property Appraiser adds that at least one owner must be 65 on January 1 and that the home must already have the homestead exemption.
The limit started at $20,000 in the statute and is adjusted every year by the cost-of-living index. The Florida Department of Revenue lists it at $38,686 for 2026 and $37,694 for 2025. It is measured on the adjusted gross income of everyone in the household for the prior year.
Where it applies in the Tampa area
The Hillsborough County Property Appraiser lists these amounts:
| Where the home is | Income-limited exemption | Long-term residency version |
|---|---|---|
| City of Tampa | Up to $50,000 | Available |
| Unincorporated Hillsborough County | Up to $50,000 | Available |
| City of Temple Terrace | Up to $25,000 | Not available |
If your home is in another city inside the county, ask the office whether it has adopted either exemption. Pasco County is different again. The Pasco County Property Appraiser says its income-qualified senior exemption must be filed in person starting January 2026, so check that office before you plan around it.
How to file
The form is DR-501SC, a sworn household income statement filed with the Property Appraiser. First-time applicants file by March 1. The office says first-timers should file by then even if the income figures are not final. Once approved, the exemption renews automatically while you stay under the limit. The statute also requires you to notify the Property Appraiser by May 1 if your household income exceeds the limit. The appraiser may ask for supporting records such as prior-year tax returns and W-2 forms.
Sources: s. 196.075, Florida Statutes; Florida Department of Revenue, Two Additional Homestead Exemptions for Persons 65 and Older (revised January 2026); Hillsborough County Property Appraiser; Pasco County Property Appraiser.
The long-term resident senior exemption
The second exemption can remove the entire assessed value from the adopting government's taxes. Under section 196.075 and the Department of Revenue's summary, it requires all of the following:
- You are 65 or older and under the same household income limit.
- You have maintained permanent residence on the property for at least 25 years.
- The property's just value is less than $250,000, determined in the first tax year you apply and are eligible.
In Hillsborough County the Property Appraiser lists it for the City of Tampa and unincorporated Hillsborough only, and it uses a Long Term Residency Senior Citizen Affidavit. A homeowner of 25 or more years who is considering a move should weigh this before listing, since the exemption belongs to that home and ends when it sells. A new home would need to meet the tests on its own, including the 25 years.
Florida property tax relief for seniors: homestead tax deferral
Deferral does not cancel taxes. It postpones them against the home, and it is meant for owners whose bill is heavy relative to income. Section 197.252 and the state's DR-570 form set the formula for homestead owners:
- Under 65: you may defer the amount of combined taxes and non-ad valorem assessments above 5 percent of prior-year household income.
- 65 or older: you may defer the amount above 3 percent of prior-year household income.
- You may defer the entire amount if last year's household income was less than $10,000, or if you are 65 or older and your income is below the limit for the additional homestead exemption.
You cannot defer if deferred taxes, assessments, interest and other unsatisfied liens exceed 85 percent of the home's just value, or if the primary mortgage is more than 70 percent of just value. You apply to the Tax Collector, on Form DR-570, by March 31. You also provide proof of fire and extended coverage insurance with a loss payable clause to the Tax Collector, and the Pasco County Tax Collector states that you must refile every year, so expect to reapply annually.
The deferred taxes carry interest. Section 197.262 sets it by formula and states that it may not exceed 7 percent. The deferred amount is a lien. You may pay it any time, and the full balance is due when the use or ownership of the home changes so that you are no longer eligible, or if you fail to keep the required insurance. For a downsizer that last point matters: a sale ends the deferral, so the balance comes out of your proceeds. The DR-570 form available from the Department of Revenue is dated 2011, so use the current form from the Tax Collector.
Sources: s. 197.252, Florida Statutes; s. 197.262; Florida Department of Revenue, Form DR-570; Hillsborough County Tax Collector.
Exemptions for widows, widowers, disability and veterans
Some of the largest breaks depend on circumstances rather than age. The Hillsborough County Property Appraiser lists these:
- Widow or widower, $5,000. The applicant must be a permanent Florida resident, married to the deceased at the time of death, and not divorced or remarried. A death certificate or obituary is required.
- Personal disability, $5,000. For permanently disabled persons, with a physician certification on Form DR-416. It renews automatically.
- Blind, $5,000. For Florida residents who are blind, certified by the Division of Blind Services, the VA or Social Security.
- Total and permanent disability. For owners who are, for example, wheelchair-bound, blind, paraplegic, hemiplegic or quadriplegic, subject to household income limits. It must be renewed each year with the DR-501A income statement by March 1.
- Veterans. A $5,000 exemption for a service-connected disability below 100 percent, and separate exemptions for total and permanent service-connected disability and for the surviving spouse of a veteran or first responder who died in the line of duty. A combat-related disability for veterans 65 and older uses Form DR-501DV and a VA rating decision.
If more than one applies, ask about each. The Property Appraiser's staff can say whether they stack on your parcel. The tax side of selling is in capital gains on a home sale in Florida.
Source: Hillsborough County Property Appraiser, Homestead and Other Exemptions.
Property tax discount for seniors: early payment and installments
Florida has no property tax discount that depends on age, but two payment options can reduce a bill for anyone. Section 197.162 sets the early-payment discount: 4 percent in November, 3 percent in December, 2 percent in January, 1 percent in February and none in March. Taxes are payable starting November 1 and become delinquent on April 1.
The Hillsborough County Tax Collector also offers an installment plan. Payments fall on June 30 (6 percent discount), September 30 (4.5 percent), December 31 (3 percent) and March 31 (no discount). You apply by the last day of April of the tax year, and estimated taxes must be more than $100 per tax notice. Partial payments do not qualify for a discount.
Sources: s. 197.162, Florida Statutes; Hillsborough County Tax Collector, payment plans.
What the November 2026 ballot could change
Amendment 3 would raise the portion of a primary residence's value exempt from non-school property taxes to $150,000 in 2027 and $250,000 in 2028, according to the Hillsborough County Tax Collector. It needs 60 percent of the vote and would not change a 2026 bill. The Tax Collector also notes that the Save Our Homes cap and portability rules would stay the same. The amounts on this page are the law until voters decide. Our costs and money page tracks the same measure.
Dates to put on a calendar
- January 1: the date you must own the home, live there and (for the senior exemption) be 65
- March 1: homestead and senior exemption application deadline
- March 31: homestead tax deferral application due to the Tax Collector
- April: last month to apply for the Hillsborough installment plan
- May 1: tell the Property Appraiser if household income exceeds the senior limit
- July 1: Official Notices of Denial are mailed by this date
- August: TRIM notice arrives, so check that each exemption appears
- November 1: tax bills become payable, with the largest early-payment discount
How this fits a downsizing plan
Most of these benefits stay with the house. Before you list, add up what you receive now: the base exemption, any senior exemption, a deferral balance. Then compare it with what the new home will cost. Its assessed value resets to market value after a sale, and a lower-priced home may carry over only part of your Save Our Homes benefit, which is explained in Florida homestead portability. The cost lines for the whole move are in hidden costs of downsizing. If you are coming from another state, moving to Florida to retire covers how residency is established before you can claim any of this.
When you are ready to compare homes, you can request an introduction. Introductions go to agents on the operating team at eXp Realty, so this is not a search of the whole market, and the agent, not this site, handles the sale.
Questions people ask
Do Florida seniors automatically get a property tax break at 65?
No. Florida has no exemption that starts automatically at 65. The regular homestead exemption is open to any qualifying owner of any age. The additional exemptions for people 65 and older are optional for local governments to adopt, and they carry a household income limit. For 2026 the Florida Department of Revenue lists that limit at $38,686.
What is the income limit for the senior exemption in 2026?
The Florida Department of Revenue lists the adjusted household income limitation for 2026 at $38,686, up from $37,694 in 2025. It is based on the adjusted gross income of all household members for the prior year, and it is adjusted each year. The limit for later years will be published by the Department, so confirm it with the Property Appraiser when you file.
Does the City of Tampa offer the additional senior exemption?
Yes. The Hillsborough County Property Appraiser lists the City of Tampa and unincorporated Hillsborough County at up to $50,000 and the City of Temple Terrace at up to $25,000 for the income-limited exemption. The long-term residency version is listed for Tampa and unincorporated Hillsborough only. If your home is in another city in the county, ask the office whether that city has adopted either one.
Can I defer my Florida property taxes instead of paying them?
Possibly. Homestead owners can apply to the Tax Collector on Form DR-570 by March 31 to defer taxes. Applicants 65 or older may defer the amount above 3 percent of prior-year household income, or the full amount if household income is below the senior exemption limit. The deferred amount bears interest, capped at 7 percent, and is a lien that comes due when the home changes hands or stops being eligible.
Is there a property tax discount for seniors for paying early?
Not one based on age. Florida gives every taxpayer a discount for paying early: 4 percent in November, 3 percent in December, 2 percent in January and 1 percent in February under section 197.162. The Hillsborough County Tax Collector also offers an installment plan with discounts of 6, 4.5 and 3 percent on the first three payments, if you apply by the end of April.
If I sell my house, does the senior exemption move with me?
No. The exemption is attached to the homestead, and the Property Appraiser says it ends when the property sells. At your new home you must apply again, and the long-term residency exemption requires 25 years of permanent residence on the property. The Save Our Homes assessment cap is the one benefit that can follow you, through a separate portability filing.
Related guides
- Does selling your house affect Social Security? What changes and what does notA home sale does not cut Social Security retirement benefits. A taxable gain can still raise the tax on benefits and Medicare premiums two years later, and SSI works differently.
- Downsizing with a mortgage: paying off your loan and buying smaller in FloridaYou can sell while you still owe. How the payoff works at closing, equity versus cash in hand, and how lenders must treat retirement income and age when you borrow again.
- Capital gains on a home sale in Florida: what you owe and what you keepFlorida has no state income tax, but the federal rules still apply. How the $250,000 and $500,000 exclusion works, what changed in 2025 (nothing), and the traps for widows, widowers and heirs.
- How to estimate your net proceeds when selling a Tampa homeA line-by-line hypothetical seller net sheet for a Tampa sale, from doc stamps and title insurance to tax prorations, plus capital gains basics.
Plan your move
We can introduce you to a licensed Tampa area agent with eXp Realty who works with homeowners moving to less house. Tampa Downsizing is operated by licensed agents affiliated with eXp Realty and is not a Florida brokerage.