PCPA EX Code:  AX2 - Total EX for Unit/Resident

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

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Rental units or apartments are totally exempt to the extent that the resident(s) / occupant(s) meet the following criteria:

1)Must have in good faith made FL their permanent residence as of January 1 of the application year

2)Must not claim homestead exemption on any other property for the current tax year

3)Must meet the income requirements set forth in one of the following sub-paragraphs: 

a)Single persons must be over the age of 62 and have a gross income of not more than the maximum adjusted income limitation rate for a single person under the provisions of 196.1975 (4)

b)Couples, one of whom must be over the age of 62, having a combined gross income of not more than the maximum adjusted income limitation rate for a couple under the provisions of 196.1975 (4)

c)Single persons who are totally and permanently disabled and have a gross income of not more than the maximum adjusted income limitation rate for a single person under the provisions of 196.1975 (4)

d)Couples, one or both of whom are totally and permanently disabled, having a combined gross income of not more than the maximum adjusted income limitation rate for a couple under the provisions of 196.1975 (4)

NOTE(S):

•For couples, the surviving spouse, who lived in a home for the aged with the deceased at the time of their passing, also qualifies.

•The income limitations referenced in the section above DO NOT apply to totally and permanently disabled veterans, provided they meet the requirements of s. 196.081.

•For the purposes of the section above, gross income includes social security benefits designated specifically for the support or benefit of that person or couple.

•Physical occupancy on January 1 is not required in those instances in which a home restricts occupancy to persons meeting the income requirements specified in this section. 

•Those portions of a property failing to meet these requirements shall qualify for an alternative exemption as provided in the 'AX' section below.

4)Must file the Individual Affidavit for Ad Valorem Tax Exemption (DR-504S)

NOTE:  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.