Florida · Baker County · Local exemptions · Updated Oct 2026
Baker County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Baker County, on top of Florida’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Baker County
Baker County and the City of Macclenny have both adopted the low-income senior exemption, worth up to $50,000 on each government's taxes. The long-term resident senior exemption has not been adopted.
Apply at
Baker County Property Appraiser
Phone
904-259-3191
Local breaks
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption), Assessment reduction for living quarters of parents or grandparents ("granny flat")
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption)
Up to $50,000 off the assessed value for Baker County taxes and for City of Macclenny taxes.
Set by
Baker County and City of Macclenny (not school taxes)
Tax year
2026
Who qualifies
You have the homestead exemption, at least one owner living in the home is 65 or older on January 1, and total household adjusted gross income for the prior year is at or below the limit.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
First time: file Form DR-501 (check the age 65 and older with limited income box) plus Form DR-501SC household income statement with the property appraiser, with prior-year federal tax returns and W-2s for everyone in the household.
The Property Appraiser's senior page does not say; Baker mails a homestead renewal card each January listing your exemptions. Tell the office by May 1 if household income goes over the limit, and ask whether new income proof is needed each year.
Assessment reduction for living quarters of parents or grandparents ("granny flat")
Reduces the homestead's assessed value by the value added by building or rebuilding living quarters for a parent or grandparent, capped at 20% of the total assessed value of the improved property (s. 193.703, F.S.).
Set by
county (Baker PA)
Tax year
2026
Who qualifies
Homestead owner who built or rebuilt living quarters (completed before January 1) for one or more natural or adoptive parents or grandparents of the owner or spouse, at least one of whom is 62 or older and lives there as a permanent residence.
How to apply
File Form DR-501PGP with the property appraiser by March 1.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Baker County
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Document checklist for Baker County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Baker County
What property tax exemptions are there in Baker County?
Baker County and the City of Macclenny have both adopted the low-income senior exemption, worth up to $50,000 on each government's taxes. The long-term resident senior exemption has not been adopted. Local breaks here: Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption); Assessment reduction for living quarters of parents or grandparents ("granny flat").
Where do I apply for a property tax exemption in Baker County?
Baker County Property Appraiser Phone: 904-259-3191 Address: 32 N 5th St., Suite B, Macclenny, FL 32063. Also: Baker County Tax Collector, which pays the tax bill.
When is the deadline to apply in Baker County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): March 1. Assessment reduction for living quarters of parents or grandparents ("granny flat"): March 1.
Is there an income limit for Baker County’s local breaks?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home) Assessment reduction for living quarters of parents or grandparents ("granny flat"): no income limit listed.
Do I have to reapply every year in Baker County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): The Property Appraiser's senior page does not say; Baker mails a homestead renewal card each January listing your exemptions. Tell the office by May 1 if household income goes over the limit, and ask whether new income proof is needed each year. Assessment reduction for living quarters of parents or grandparents ("granny flat"): Annual application unless the county has waived it (s. 193.703(5), F.S.).
Median effective tax rate for Baker County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.