Florida · Volusia County · Local exemptions · Updated Oct 2026
Volusia County, FL property tax exemptions (2026)
The property tax breaks that are set or run locally in Volusia 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 Volusia County
Volusia County gives the full $50,000 low-income senior exemption and the long-term resident senior exemption on all county taxing authorities. City amounts vary: $50,000 in Daytona Beach, Deltona and Pierson, $25,000 in most others and $10,000 in Oak Hill; DeBary, Deltona, Holly Hill, New Smyrna Beach and Ponce Inlet also give the long-term resident exemption.
Apply at
Volusia County Property Appraiser
Phone
386-736-5901
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 all Volusia County taxing authorities, and for city taxes in Daytona Beach, Deltona, Pierson and Flagler Beach; $25,000 in DeBary, DeLand, Daytona Beach Shores, Edgewater, Holly Hill, Lake Helen, New Smyrna Beach, Orange City, Ormond Beach, Ponce Inlet, Port Orange and South Daytona (and the Daytona Beach Downtown Development levy); $10,000 in Oak Hill.
Set by
all county taxing authorities and 17 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 the Property Appraiser's Senior Exemption Application by March 1 with proof of age for each owner 65+ (Florida driver license or ID, Volusia voter card or birth certificate). Household income documents (prior-year Form 1040s, or W-2/1099/SSA-1099s for non-filers) are due by June 1.
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 all Volusia County taxing authorities, and from city taxes in DeBary, Deltona, Holly Hill, New Smyrna Beach and Ponce Inlet.
Set by
all county taxing authorities and DeBary, Deltona, Holly Hill, New Smyrna Beach, Ponce Inlet
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
Contact a Property Appraiser office to apply; you need the senior exemption qualifications plus proof of 25 years of permanent residence.
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 (Volusia 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 Volusia County
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Document checklist for Volusia 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 Volusia County
What property tax exemptions are there in Volusia County?
Volusia County gives the full $50,000 low-income senior exemption and the long-term resident senior exemption on all county taxing authorities. City amounts vary: $50,000 in Daytona Beach, Deltona and Pierson, $25,000 in most others and $10,000 in Oak Hill; DeBary, Deltona, Holly Hill, New Smyrna Beach and Ponce Inlet also give 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); Assessment reduction for living quarters of parents or grandparents ("granny flat").
Where do I apply for a property tax exemption in Volusia County?
Volusia County Property Appraiser Phone: 386-736-5901 Address: 123 W. Indiana Ave., Room 102, DeLand, FL 32720. Also: Volusia County Tax Collector, which pays the tax bill.
When is the deadline to apply in Volusia 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 Volusia 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 Volusia 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. Assessment reduction for living quarters of parents or grandparents ("granny flat"): Annual: the Property Appraiser says the application must be filed every year before March 1.
Median effective tax rate for Volusia 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.