Homes for the Aged

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Florida Statute 196.1975 provides the guidelines for the exemption for property used by nonprofit homes for the aged.  


Exemption Details

***THIS EXEMPTION CANNOT BE APPLIED FOR VIA THE ONLINE EXEMPTION APPLICATION AT THIS TIME - SEE HOW TO APPLY BELOW***


Amount:

Up to 100% Exemption


How to Apply:

Apply by submitting the appropriate DOR forms and supporting documentation (see below) to the Polk County Property Appraiser at:


Polk County Property Appraiser            - OR -          paexemptions@polk-county.net    

Attn:  Exemptions Department

255 N Wilson Avenue

Bartow, FL 33830


Eligibility:

There are 3 different types of exemptions associated with a Home for the Aged.  


1) EX Code:  AX1 - Exemption for the Home itself

Click here for the AX1 Eligibility Requirements


2) EX Code:  AX2 - Exemption from all ad valorem taxes for units occupied by residents that meet the income requirement

Click here for the AX2 Eligibility Requirements


3) EX Code:  AX3 - Exemption of up to $25,000 for units occupied by residents that do not meet the income requirement

Click here for the AX3 Eligibility Requirements

       

NOTES:  

The Homes for the Aged Ad Valorem Tax Exemption Application and Return (DR-504HA) must be filed annually for the facility.

The Individual Affidavit for Ad Valorem Tax Exemption (DR-504S) must be filed annually for each person who occupies a unit/apartment for which an exemption is claimed stating that the person resides therein and in good faith makes the unit / apartment his/her permanent residences.

In order for a rental unit or apartment to qualify for total exemption from ad valorem taxes (AX2),  the maximum income limitation is considered -- see Cost of Living Adjustments.

In a home in which at least 25 percent of the units or apartments are restricted to or occupied by persons meeting the 'AX2' Exemption income requirements, the common areas of that home are also exempt from taxation FS 196.1975 (9).


Documentation:

Click here to access the complete list of required documents


How to Renew:

If approved, this exemption *does not* automatically renew. A new application for the facility and occupants along with all supporting documentation must be submitted annually even if there are no changes to the use of the property and/or the ownership status.


Florida Statute(s):

196.1975


DOR Form(s):

DR-504HA - Completed by the Home for the Aged

DR-504S - Completed by each Resident / Occupant


PA Code(s):

AX1 - Exemption for the Facility / Home itself

AX2 - Exemption from all ad valorem taxes for units occupied by residents that meet the income requirement

AX3 - Exemption of up to $25,000 for units occupied by residents that do not meet the income requirement


Note(s):

Click here to review the additional notes associated with the Homes for the Aged Exemption