Senior Exemption:

In order to qualify for an additional homestead exemption of up to $50,000 for all residents of Lee County age 65 years or older, the “household income” (cumulative “adjusted gross income” referred to as AGI hereafter) of all persons living in the home cannot exceed the yearly amount as determined by the Florida Department of Revenue. This exemption applies only to the property taxes levied by the taxing authority granting the exemption. Annual application is not required if you do not exceed the annual income limitation.

All residents of Lee County, 65 years of age or older as of Jan 1, whose annual adjusted gross household income does not exceed the mandated income limitation may qualify for this additional exemption. Income limits are adjusted annually.

Annual re-application is not required: If you have already applied for and received this exemption for the prior tax year and your annually adjusted gross income does not exceed the annually adjusted income limitation you remain eligible for 2010 and do not need to re-apply.

If you are applying for the senior exemption for the first time please take a minute to review the following information:

If you are 65 years of age or older as of January 1, 2010 and you have never made application for the Senior exemption, you may be eligible to receive this benefit. If you did not receive this benefit last year - you must apply in order to qualify for tax year 2010.

The 2010 senior income limitation is $25,780 (-0.4% change from 2009 ). For persons who do not yet have documented proof of their 2009 AGI – (Social Security statement or IRS filing) you can provide us with proof of your 2008 AGI, (Social Security Income Statement , form SSA-1099, IRS Return Form 1040 and W-2. If the 2008 AGI amount does not exceed $25,780, we will process your 2010 application using those amounts. Please be advised that it is a violation of Florida law to provide false information for the purpose of claiming exemption and is punishable by fine and or imprisonment.

Pursuant to Florida Statutes, the filing deadline is March 1, 2010, however applications may be late filed and will be approved in accordance with current Florida law. The final deadline for providing all income related documentation is June 1, 2010. Applications and information provided after these deadlines may not qualify for the current tax year.

IF YOU DO NOT ALREADY RECEIVE THIS EXEMPTION AND BELIEVE THAT YOU MAY QUALIFY - PLEASE APPLY AS SOON AS POSSIBLE

Instructions and application for filing as following:

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.
3. Submit a copy of your 2009 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.
4. Submit a copy of your Social Security Statement (SSA-1099) to the Property Appraiser no later than June 1. The Social Security Administration will send you your SSA-1099 by February.

Late Filing (If You Missed the March 1 Deadline):

IMPORTANT: If you did not timely file for this exemption by the March 1 deadline set by state law, there are statutory provisions determining deadlines for late filing and providing income verification. If you think you may qualify, file as soon as possible and we will approve your application in accordance with Florida law. Failure to file before statutory deadlines will prevent you from receiving the exemption for 2010. Please govern yourself accordingly.

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