Florida · Polk County · Local exemptions · Updated Oct 2026
Polk County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Polk 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 Polk County
Polk County gives the full $50,000 low-income senior exemption on county taxes, as do Auburndale, Lakeland and Winter Haven for city taxes; Davenport and Lake Wales give $25,000. The long-term resident senior exemption is offered only on the Polk County General millage and by Auburndale. Senior exemptions renew automatically once granted.
Apply at
Polk County Property Appraiser (Exemptions Dept.)
Phone
863-534-4777
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)
$50,000 off the assessed value for Polk County taxes and for city taxes in Auburndale, Lakeland and Winter Haven; $25,000 for city taxes in Davenport and Lake Wales. Other cities are not listed as offering it.
Set by
county and five 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
Apply online, by mail (Polk County Property Appraiser, Attn: Exemptions Dept., 255 N. Wilson Ave., Bartow, FL 33830) or in person between January 2 and March 1, with DR-501 and DR-501SC and proof of age. Household income papers (prior-year Form 1040s, or W-2/1099/SSA-1099s and IRS Form 4506-T if you do not file) are due by June 1.
Renews automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes.
Long-Term Resident Senior Exemption (65+, 25 years in the home)
Exempts the home's full assessed value from the Polk County General millage and from Auburndale city taxes. Polk's other county levies, school taxes and other cities are not covered.
Set by
county General millage and Auburndale (not school or other taxing authorities)
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 automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes.
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: applies to all taxing authorities (Polk 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.
Renews automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Polk County
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Document checklist for Polk County
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Questions about property tax exemptions in Polk County
What property tax exemptions are there in Polk County?
Polk County gives the full $50,000 low-income senior exemption on county taxes, as do Auburndale, Lakeland and Winter Haven for city taxes; Davenport and Lake Wales give $25,000. The long-term resident senior exemption is offered only on the Polk County General millage and by Auburndale. Senior exemptions renew automatically once granted. 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 Polk County?
Polk County Property Appraiser (Exemptions Dept.) Phone: 863-534-4777 Address: 255 N. Wilson Ave., Bartow, FL 33830. Also: Polk County Tax Collector, which pays the tax bill.
When is the deadline to apply in Polk 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 Polk 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 Polk County?
Additional Homestead Exemption for Persons 65 and Older (low-income senior exemption): Renews automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes. Long-Term Resident Senior Exemption (65+, 25 years in the home): Renews automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes. Assessment reduction for living quarters of parents or grandparents ("granny flat"): Renews automatically every year once approved, as long as ownership, use and the income limit are still met; you must notify the Property Appraiser of changes.
Median effective tax rate for Polk 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.