Florida · Collier County · Local exemptions · Updated Oct 2026
Collier County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Collier 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 Collier County
Collier County and the City of Naples have adopted the low-income senior exemption (up to $50,000); Marco Island and Everglades City are not listed. Collier County also adopted the long-term resident senior exemption for its own county taxes.
Apply at
Collier County Property Appraiser
Phone
239-252-8141
Local breaks
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption), Long-Term Resident Senior Exemption (65+, 25 years in the home)
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption)
Up to $50,000 off the assessed value for Collier County taxes and City of Naples taxes (the Property Appraiser says the amount will not exceed $50,000).
Set by
Collier County and City of Naples (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 DR-501 and DR-501SC with the Property Appraiser by March 1 with proof of age and the documents listed on DR-501SC for each household member (Form 1040, or year-end income statements for non-filers). Forms can be mailed: (239) 252-8141.
After initial approval you do not reapply each year; the Property Appraiser notifies you of the income limit annually, and you must notify the office in writing by May 1 if household income goes over it.
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempts the home's assessed value from Collier County taxes.
Set by
Collier County only (not city or school taxes)
Tax year
2026
Who qualifies
Meets the senior exemption rules (65+, household income at or below the limit) and has lived in the home as a permanent residence for at least 25 years, and the home's just (market) value was under $250,000 in the first year you apply and qualify.
Income limit
$38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
How to apply
File DR-501, DR-501SC and the Property Appraiser's Sworn Statement for Long-Term Residency Senior Exemption (call (239) 252-8141 for forms) by March 1.
After initial approval you do not reapply each year; the Property Appraiser notifies you of the income limit annually, and you must notify the office in writing by May 1 if household income goes over it.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Collier County
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Document checklist for Collier County
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Questions about property tax exemptions in Collier County
What property tax exemptions are there in Collier County?
Collier County and the City of Naples have adopted the low-income senior exemption (up to $50,000); Marco Island and Everglades City are not listed. Collier County also adopted the long-term resident senior exemption for its own county taxes. Local breaks here: Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption); Long-Term Resident Senior Exemption (65+, 25 years in the home).
Where do I apply for a property tax exemption in Collier County?
Collier County Property Appraiser Phone: 239-252-8141 Address: 3950 Radio Road, Naples, FL 34104.
When is the deadline to apply in Collier County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): March 1. Long-Term Resident Senior Exemption (65+, 25 years in the home): March 1.
Is there an income limit for Collier 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) Long-Term Resident Senior Exemption (65+, 25 years in the home): $38,686 household adjusted gross income (2026 limit, applied to 2025 income of everyone living in the home)
Do I have to reapply every year in Collier County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): After initial approval you do not reapply each year; the Property Appraiser notifies you of the income limit annually, and you must notify the office in writing by May 1 if household income goes over it. Long-Term Resident Senior Exemption (65+, 25 years in the home): After initial approval you do not reapply each year; the Property Appraiser notifies you of the income limit annually, and you must notify the office in writing by May 1 if household income goes over it.
Median effective tax rate for Collier 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.