Florida · Columbia County · Local exemptions · Updated Oct 2026
Columbia County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Columbia 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 Columbia County
Columbia County has adopted both optional senior exemptions (the low-income senior exemption of up to $50,000 and the long-term resident exemption) for county taxes, according to Florida Department of Revenue data. Cities with a senior exemption on city taxes in DOR data: Lake City. These facts come from Florida Department of Revenue data; the property appraiser's website does not list the local amounts, so confirm what applies to your address with the office before you apply.
Apply at
Columbia County Property Appraiser
Phone
386-758-1083
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 Columbia County taxes; the property appraiser's website does not state the county amount, so confirm it with the office. Florida DOR data also show a senior exemption on city taxes in Lake City. The Property Appraiser's exemption page uses general wording ('up to $25,000', from an older version of the law) and does not say what amount this county adopted; state law now allows up to $50,000.
Set by
county and some cities (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.
Under s. 196.075, F.S., the income statement is required the first year; after that you must tell the property appraiser by May 1 if household income goes over the limit. Some property appraisers ask for income proof every year, so ask the office how renewal works here.
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempts the home's assessed value from Columbia County taxes. The Florida DOR 2026 exemption report shows $1,553,779 of this exemption granted in Columbia County.
Set by
county (not 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 Form DR-501 (check the age 65 and older with 25 years permanent residency box) plus Form DR-501SC with the property appraiser, with proof of 25 years of residence and prior-year tax returns and W-2s for the household.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Columbia County
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Document checklist for Columbia County
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Questions about property tax exemptions in Columbia County
What property tax exemptions are there in Columbia County?
Columbia County has adopted both optional senior exemptions (the low-income senior exemption of up to $50,000 and the long-term resident exemption) for county taxes, according to Florida Department of Revenue data. Cities with a senior exemption on city taxes in DOR data: Lake City. These facts come from Florida Department of Revenue data; the property appraiser's website does not list the local amounts, so confirm what applies to your address with the office before you apply. 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 Columbia County?
Columbia County Property Appraiser Phone: 386-758-1083. Also: Columbia County Tax Collector, which pays the tax bill.
When is the deadline to apply in Columbia 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 Columbia 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 Columbia County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): Under s. 196.075, F.S., the income statement is required the first year; after that you must tell the property appraiser by May 1 if household income goes over the limit. Some property appraisers ask for income proof every year, so ask the office how renewal works here. Long-Term Resident Senior Exemption (65+, 25 years in the home): Same as the senior exemption: report by May 1 if household income goes over the limit.
Median effective tax rate for Columbia 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.