Florida · Marion County · Local exemptions · Updated Oct 2026
Marion County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Marion 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 Marion County
Marion County has not adopted the regular low-income senior exemption; only the City of Belleview and the Town of McIntosh offer it, on their own city taxes. Marion County and the City of Ocala have instead adopted the long-term resident senior exemption, which removes their tax for low-income seniors 65+ who have lived 25+ years in a home worth under $250,000.
Apply at
Marion County Property Appraiser
Phone
352-368-8300
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), 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 City of Belleview and Town of McIntosh taxes only (the Property Appraiser does not state each city's amount). Marion County, Ocala and Dunnellon have not adopted it.
Set by
city only: Belleview and McIntosh (not county or 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
Call 352-368-8300 to have forms mailed, or visit the office for help filling them out. File DR-501 and DR-501SC by March 1 with household income documents.
The Property Appraiser's senior page (last updated in 2023) says a sworn statement of household income must be filed every year by March 1; call 352-368-8300 to confirm the current practice.
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempts the home's assessed value from Marion County taxes and City of Ocala taxes.
Set by
Marion County and City of Ocala (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
Call 352-368-8300 or visit the office; file DR-501 and DR-501SC by March 1 with proof of 25 years of permanent residence and household income documents.
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 (Marion 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 Marion County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Marion 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 Marion County
What property tax exemptions are there in Marion County?
Marion County has not adopted the regular low-income senior exemption; only the City of Belleview and the Town of McIntosh offer it, on their own city taxes. Marion County and the City of Ocala have instead adopted the long-term resident senior exemption, which removes their tax for low-income seniors 65+ who have lived 25+ years in a home worth under $250,000. 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); Assessment reduction for living quarters of parents or grandparents ("granny flat").
Where do I apply for a property tax exemption in Marion County?
Marion County Property Appraiser Phone: 352-368-8300 Address: 501 SE 25th Ave, Ocala, FL 34471. Also: Marion County Tax Collector, which pays the tax bill.
When is the deadline to apply in Marion 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. Assessment reduction for living quarters of parents or grandparents ("granny flat"): March 1.
Is there an income limit for Marion 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) Assessment reduction for living quarters of parents or grandparents ("granny flat"): no income limit listed.
Do I have to reapply every year in Marion County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): The Property Appraiser's senior page (last updated in 2023) says a sworn statement of household income must be filed every year by March 1; call 352-368-8300 to confirm the current practice. 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. Assessment reduction for living quarters of parents or grandparents ("granny flat"): Annual application before March 1 (s. 193.703(4), F.S., as posted by the Property Appraiser).
Good to know in Marion County
Phone numbers the Property Appraiser gives for asking a government about adopting the senior exemption: County (352) 438-2300, Ocala (352) 629-8373, Belleview (352) 245-7021, Dunnellon (352) 465-8500, McIntosh (352) 591-1047.
Median effective tax rate for Marion 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.