Certain property tax benefits are available to persons age 65 or older in Florida. Eligibility for property tax exemp ons depends on certain requirements.In order to apply, you must complete and submit the necessary application within three years of the date you buy your replacement property. Senior tax exemption applications are typically filed with your local county tax office. Neither state has a property tax freeze program. However, two California programs protect seniors from property tax increases. As of January 31, 2020, Form 1023 applications for recognition of exemption must be submitted electronically online at Pay.gov. Property owners in Florida may be eligible for exemptions and additional benefits that can reduce their property tax liability. As of January 5, 2021, Form 1024A applications for recognition of exemption must also be submitted electronically online at Pay.gov. Submit all applications and documentation to the property appraiser in the county where the property is located.