Senior Exemption Application and Information

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”) 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 2008 or 2009 annually adjusted gross income does not exceed the income limitation you remain eligible for 2010 and do not need to re-apply. If your 2009 income exceeds this amount, you will need to verify the 2010 income limitation and notify the appraiser if you exceed the limitation.

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

TAX EXEMPTION INFORMATION FOR LEE COUNTY SENIORS

Are you 65 years of age or older as of January 1, 2010?

IF YOU ANSWERED YES, CONGRATULATIONS!

You may be entitled to an additional tax exemption just for Seniors.

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. If your 2009 adjusted income does not exceed the 2010 annual gross adjusted household income limitation of approximately $25,000 (* the 2010 limitation amount will be provided to the Appraiser’s Office by the Department of Revenue no later than January 31, 2010). If your 2009 adjusted gross income does not exceed the 2008 limitation (24,916), you can file now by completing the Senior application and including a copy of your 2008 IRS return or Social Security Income Statement. If your 2009 adjusted gross income exceeds the 2008 limitation, please re-visit our website as of February 1 to obtain the 2010 income limitation.

Pursuant to Florida Statutes, the filing deadline is March 1, 2009. Final deadline for providing us all income related documentation is June 1, 2010. If you don’t file within this statutory deadline, you may not be able to receive this tax savings benefit until next 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:

You must have Adobe Acrobat Reader 3.0 or higher to access and print these forms.

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 2008 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 1.

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, you MUST submit a late filing petition available at the Property Appraiser’s Office – no later than the mid-September Truth in Millage (TRIM) filing deadline (This deadline will be stated on your TRIM Notice which is mailed to you in mid-August each year.Failure to file before this statutory deadline will prevent you from receiving the exemption for the 2010 tax year.

* Pursuant to Florida Statutes, the timely filing deadline is March 1, 2010. Final deadline for providing us all income related documentation is June 1, 2010.