Senior Exemption Renewal of Adjusted Household Income for Persons Age 65 and Older

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04.12.2019

West Palm Beach, FL - Earlier this year, the Property Appraiser’s Office mailed out renewal applications for those senior citizens who qualified for the additional exemption for persons age 65 and older. The renewal form must be returned (postmarked) to the Palm Beach County Property Appraiser’s Office, 1st Floor, 301 N Olive Avenue, West Palm Beach, FL 33401, no later than May 1, 2019.

In order to qualify for an additional homestead exemption of up to $50,000 for persons age 65 or older, the “Household Income” (cumulative “adjusted gross income”) of all persons living in the home cannot exceed $30,174. This exemption applies only to the property taxes levied by the taxing authorities granting the exemption for 2019.

Section 196.075, F.S. - Additional Homestead Exemption for Persons 65 and Older.

(a) “Household” means a person or group of persons living together in a room or group of  rooms as a housing unit, but the term does not include persons boarding in or renting a  portion of the dwelling.

(b) “Household Income” means the adjusted gross income, as defined in s.62 of the United  States Internal Revenue Code, of all members of a household.

If you file a tax return, this is the amount reported on IRS Form 1040, line 7. If you do not file a tax return, adjusted gross income includes but is not limited to wages, salaries, tips, taxable interest, ordinary dividends, capital gain distributions, taxable IRA distributions, taxable pension and annuities, unemployment compensation, and taxable social security benefits.

For questions, please contact Exemptions Services at 561.355.2866 or myexemption@pbcgov.org.