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ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR
CITIZENS AGE 65 AND OVER.
Effective January 1, 2000 the Collier County
Board of Commissioners and the Naples City Council
approved, by ordinance, this additional homestead
exemption. This exemption will apply only to the
taxes levied by those governing bodies. The amount
of the exemption specified will not exceed $25,000.
This ordinance requires the taxpayer to annually
submit an application to the Property Appraiser, on
or before March 1 of each year. This must be
supported by copies of federal income tax returns
for the prior year and any wage and earnings
statements for each member of the household, and
must be submitted by June 1, of each year. Such
gross income cannot exceed $21,599 per year for the
entire household. Beginning January 1, 2001, the
income limitation will be adjusted annually, based
on the change in the cost-of-living index.
To qualify:
- You must own and reside on the property as
of January 1 of the tax roll year.
- You must meet the eligibility requirements
for the original $25,000 homestead exemption
- You must be 65 years of age on or before
January 1 of the tax roll year and provide proof
of age.
- You must have a household income of $21,259
or less and provide proof of income. To
determine if you initially qualify, the adjusted
gross income is found on line 33 of the 1040 IRS
tax form. Those persons not filing a federal tax
return must provide the Property Appraiser with
an IRS Record of Filing (form 4506) which
confirms that a return was not filed, and a
Sworn Statement of Household Income, along with
all necessary documentation.
All necessary County and Federal forms required
for the Senior Citizen Exemption can be mailed to
you by the Property Appraisers office. |
