Florida · Lee County · Local exemptions · Updated Oct 2026
Lee County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Lee 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 Lee County
Lee County gives the full $50,000 low-income senior exemption on all county millages and also the long-term resident senior exemption. Every city also offers the senior exemption, but Fort Myers, Bonita Springs and Sanibel give only $25,000; Cape Coral gives $50,000; and only Estero and Fort Myers Beach also have the long-term resident exemption.
Apply at
Lee County Property Appraiser
Phone
239-533-6100
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)
$50,000 off the assessed value for all Lee County millages and for city taxes in Cape Coral, Estero and Fort Myers Beach; $25,000 for city taxes in Fort Myers, Bonita Springs and Sanibel.
Set by
county and all six 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
File Form DR-501 with the age 65 box and the Household Income Sworn Statement (DR-501SC) by March 1, with proof of age (driver license, Florida ID, voter ID or birth certificate) and adjusted gross income for everyone living in the home. If income papers are not ready, apply anyway; they are due June 1.
Renews each year for most seniors who had it the year before; in January the Property Appraiser mails renewal instructions to prior-year recipients. Some are audited under s. 196.075(5).
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempts the home's assessed value from all Lee County millages, and from city taxes in the Village of Estero and the Town of Fort Myers Beach. Other Lee cities have not adopted it.
Set by
county, Estero and Fort Myers Beach (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.
Renews each year for most seniors who had it the year before; in January the Property Appraiser mails renewal instructions to prior-year recipients. Some are audited under s. 196.075(5).
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Lee County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Lee 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 Lee County
What property tax exemptions are there in Lee County?
Lee County gives the full $50,000 low-income senior exemption on all county millages and also the long-term resident senior exemption. Every city also offers the senior exemption, but Fort Myers, Bonita Springs and Sanibel give only $25,000; Cape Coral gives $50,000; and only Estero and Fort Myers Beach also have the long-term resident exemption. 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 Lee County?
Lee County Property Appraiser Phone: 239-533-6100 Address: 2480 Thompson Street, 4th Floor, Fort Myers, FL 33901. Also: Lee County Tax Collector, which pays the tax bill.
When is the deadline to apply in Lee 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 Lee 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 Lee County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): Renews each year for most seniors who had it the year before; in January the Property Appraiser mails renewal instructions to prior-year recipients. Some are audited under s. 196.075(5). Long-Term Resident Senior Exemption (65+, 25 years in the home): Renews each year for most seniors who had it the year before; in January the Property Appraiser mails renewal instructions to prior-year recipients. Some are audited under s. 196.075(5).
Median effective tax rate for Lee 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.