Miami-Dade senior and over-65 property tax exemptions

The statewide senior exemption — Florida Statute 196.075

Florida Statute 196.075 provides an additional homestead exemption of up to $50,000 for qualifying homeowners age 65 and older. This is on top of the standard $50,000 homestead exemption — for a combined reduction of up to $100,000 from your taxable value.

This exemption is income-based. The Florida Department of Revenue adjusts the income limit each year. [VERIFY: The current income limit for the 2026 tax year with the Miami-Dade Property Appraiser or the Florida Department of Revenue — limits are indexed annually and can change.]

[VERIFY: Confirm all specifics of Florida Statute 196.075 — including current income limit, how household income is calculated, and whether the full $50,000 or a partial amount applies in Miami-Dade — with the Miami-Dade Property Appraiser before applying.]

Miami-Dade's local low-income senior exemption

In addition to the statewide senior exemption, Miami-Dade County has adopted an optional local senior exemption — authorized by Florida law for counties and municipalities to offer — that provides more substantial relief for lower-income senior homeowners.

For qualifying homeowners, the Miami-Dade local senior exemption can reduce county and municipal property taxes on the homesteaded portion of the property. The income threshold for this local exemption differs from the state program. [VERIFY: The current Miami-Dade local senior exemption amount and income limit with the Miami-Dade Property Appraiser — both are set by county ordinance and can change.]

[VERIFY: Whether other taxing districts within Miami-Dade (specific municipalities, school board, special districts) participate in the local senior exemption, and whether each has adopted the optional local exemption independently.]

Who qualifies — the eligibility requirements

Both the statewide and Miami-Dade local senior exemptions require:

Age requirement

At least one owner on title must be 65 years of age or older as of January 1 of the tax year. [VERIFY: Whether both co-owners must be 65+ or just one.]

Existing homestead exemption

You must already have the standard homestead exemption on the property. If you haven't applied for homestead yet, see our homestead exemption guide.

Income requirement

Both programs are income-limited. The income calculation typically uses adjusted gross income from the prior year's federal tax return, including income from Social Security and retirement accounts. [VERIFY: Exact income definition and 2026 income limits with the Miami-Dade Property Appraiser — these change annually.]

Primary residence requirement

The property must be your Florida primary residence (the same requirement as the standard homestead exemption).

Length of residence (local exemption)

The Miami-Dade local low-income senior exemption may require you to have lived in the home for a minimum number of years. [VERIFY: Current residency-duration requirement for the Miami-Dade local senior exemption with the MDPA.]

How to apply and the March 1 deadline

Application deadline

Both programs have a March 1 application deadline for the tax year you want the exemption to take effect. You must apply every year to renew the senior exemption — unlike the standard homestead exemption, which renews automatically.

Annual renewal

The senior and low-income senior exemptions require annual renewal because income is verified each year. You will typically receive a renewal form in the mail from the Miami-Dade Property Appraiser. If your income has changed year to year, your eligibility is re-assessed. [VERIFY: Current renewal process and deadlines with MDPA.]

Where to apply

Apply at miamidade.gov/pa online or in person at a Miami-Dade Property Appraiser office.

What to bring

• Proof of age — Florida driver's license, state ID, or birth certificate
• Prior year federal income tax return (Form 1040) or IRS-issued income summary
• Social Security numbers for all owners on the deed
• Property folio number
• [VERIFY: Any additional requirements currently in effect with the MDPA]

Stacking exemptions — homestead, senior, and a VAB appeal

Property tax savings can come from multiple sources simultaneously, and they are not mutually exclusive. A qualifying senior homeowner can potentially benefit from:

1. 1

   Standard homestead exemption

   Up to $50,000 reduction in taxable value — the baseline for any Florida primary residence.

2. 2

   Save Our Homes assessment cap

   Limits annual growth in assessed value to 3% or CPI — for long-term owners, this can produce large savings on its own.

3. 3

   Senior exemption (statewide + local)

   Up to an additional $50,000 from the statewide senior program, plus the Miami-Dade local program for income-qualifying owners.

4. 4

   VAB appeal — if the just value is too high

   For senior homeowners who purchased recently (or whose assessed value is close to just value), a successful appeal reduces the just value — which then flows through to a lower assessed value and a lower tax bill, even after exemptions.

The key caveat for long-term homesteaded seniors: if the SOH cap has created a large gap between your just value and assessed value, an appeal may not move your tax bill even if the just value is somewhat inflated (see our over-assessment guide). The free check evaluates both the exemption situation and the valuation question for your specific property.

Frequently asked questions

How much can a senior save on property taxes in Miami-Dade?

The statewide senior exemption adds up to $50,000 to the standard homestead exemption (for a total of up to $100,000 in reductions from taxable value). Miami-Dade also has a local low-income senior exemption that can eliminate all county and municipal property taxes on the homesteaded portion of the property for qualifying owners. The actual dollar savings depend on your specific taxable value and total millage rate. [VERIFY: Current local exemption amount and income limit with the Miami-Dade Property Appraiser.]

What is the income limit for the senior exemption?

The state senior exemption (Florida Statute 196.075) has an income limit adjusted by the Florida Department of Revenue each year. The Miami-Dade low-income senior exemption has a separate county-set income threshold. [VERIFY: Current 2026 income limits with the Miami-Dade Property Appraiser — these are inflation-adjusted annually and change year to year.]

Do both spouses need to be 65 or older?

No. Generally, at least one owner on the property title must be 65 or older by January 1 of the tax year. [VERIFY: Specific co-owner requirements for each exemption with the Miami-Dade Property Appraiser.]

What documents do I need to apply for the senior exemption?

Typically you need: proof of age (Florida driver's license, passport, or birth certificate), proof of income (prior year federal tax return or IRS letter confirming income for low-income exemptions), Social Security numbers for all owners, and the property's folio number. [VERIFY: Current documentation requirements with the MDPA — requirements can change.]

What is the deadline to apply for the senior exemption in Miami-Dade?

The standard deadline is March 1 of the tax year for which you want the exemption. There may be a late-filing provision. [VERIFY: Late-filing deadlines and procedures with the Miami-Dade Property Appraiser.]

Related guides

• Florida homestead exemption in Miami-Dade
• Miami-Dade property tax appeal — the complete guide
• Is my Miami-Dade assessment too high?
• TRIM notice and the 25-day petition deadline