ADDITIONAL HOMESTEAD EXEMPTION

Jacksonville Ordinance Code tit. XXII, ch. 780, pt. 4

in effect

Jacksonville Ordinance Code § 780.401 Exercise of County powers.

Sec. 780.401. - Exercise of County powers. This Part represents an exercise of County powers by the Council, pursuant to Section 3.01, City Charter. This Part shall apply throughout the entire general services district; provided however, it shall apply only to taxes levied by the City of Jacksonville throughout the general services district. (Ord. No. 1999-897-E, § 1)

Jacksonville Ordinance Code § 780.402 Definitions.

Sec. 780.402. - Definitions. As used in this Part, the following terms shall have the following meanings: (a) Household means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling. (b) Household income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household. (Ord. No. 1999-897-E, § 1)

Jacksonville Ordinance Code § 780.403 Additional homestead exemption authorized.

Sec. 780.403. - Additional homestead exemption authorized. (a) Commencing January 1, 2021 and annually thereafter, pursuant to Article VII, Section 6(d), Florida Constitution, and F.S. § 196.075, an additional homestead exemption of $50,000 is hereby authorized for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained the age of 65 and whose household income does not exceed low income as defined by F.S. § 196.075. (b) Commencing January 1, 2014 and annually thereafter, pursuant to Article VII, Section 6(d), Florida Constitution and F.S. § 196.075, an additional homestead exemption is authorized equal to the assessed value of the property to any person who has the legal or equitable title to real estate with a just value less than $250,000 and who has maintained thereon the permanent residence of the owner for not less than 25 years and who has attained age 65 and whose household income does not exceed the income limitation prescribed in F.S. § 196.075. (Ord. 1999-897-E, § 1; Ord. 2013-121-E, § 1; Ord. 2020-117-E, § 1)

Jacksonville Ordinance Code § 780.404 Annual adjustment to household income.

Sec. 780.404. - Annual adjustment to household income. The household income limitation shall be adjusted annually, on January 1, in accordance with F.S. § 196.075. (Ord. 1999-897-E, § 1; Ord. 2013-121-E, § 1)

Jacksonville Ordinance Code § 780.405 Annual filing of household income statement.

Sec. 780.405. - Annual filing of household income statement. Any taxpayer claiming the additional homestead exemption must submit annually, not later than March 1 of each year, to the Property Appraiser, a sworn statement of household income. Such statement shall be on a form and under rules prescribed by the Florida Department of Revenue. (Ord. No. 1999-897-E, § 1)

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH780PRTA_PT4ADHOEXFetched: 10/27/2026