To qualify for this exemption, the applicant must be a permanent resident of Florida as of January 1st of the application year. Certain property tax benefits are available to persons age 65 or older in Florida.Eligibility for property tax exemp ons depends on certain requirements. Contact your local property appraiser if you have questions about your exemption. File the signed application for exemption with the county property appraiser. Senior Exemption for persons 65 and older (Based on a limited income). Homeowners must have a current Homestead Exemption. At least one owner must be 65 years of age or older as of January 1st of the year filing. You must file a new application for your new residence.