Form PC-501SC is the sworn adjusted gross household income statement that the Pinellas County Property Appraiser uses for the Senior Citizen (65+) Exemption with 25+ Years Permanent Residency, and it is one of the Pinellas County property tax forms. Owners who are at least 65 and have owned and occupied their home for 25 years or more use it to list the household and its income and to certify the facts under penalty of perjury. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original form is published by the Property Appraiser at pcpao.gov.
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What is PC-501SC?
Form PC-501SC, Senior Citizen (65+) Exemption with 25+ Years Permanent Residency in North Redington Beach, Safety Harbor or St. Petersburg, is the Pinellas County Property Appraiser's sworn statement and return of adjusted gross household income, used to claim the senior exemption for long-time homeowners.
The form works as an application and a certification at once. Part 1 lists every person living in the homestead on January 1 of the year of exemption, with date of birth, whether each person filed an IRS return and each person's adjusted gross income. The total for all household members is entered below the list. Parts 2 and 3 say which income documents to submit, depending on whether a member files an IRS Form 1040 series return.
In the certification you state that you are at least 65 years old on January 1 of the tax year, that the household's prior-year adjusted gross income does not exceed the limit printed on the form for the application year, and that you are a permanent resident of Florida who has owned and occupied the property for 25 years or more. You sign it under penalties of perjury.
The reverse side holds the instructions and a Statement of Income, completed for household members who did not file a Form 1040 or 1040A. The instructions tie the exemption to the additional homestead exemption for persons 65 or older under Section 196.075, Florida Statutes, and say it applies only to the property taxes of the taxing authority granting it. The printed application year is 2026 and the revision is Rev 11/19.
Who needs to file PC-501SC?
Homeowners who are at least 65 years old on January 1 of the tax year they apply for, who are permanent residents of Florida and who have owned and occupied the property for 25 years or more use this form to claim the exemption. The form is titled for homes in North Redington Beach, Safety Harbor or St. Petersburg.
Conditions the form attaches:
- The total prior-year adjusted gross income of everyone living in the household on January 1 must not exceed the household maximum printed on the form for the application year.
- "Household" means a person or group living together as a housing unit. It does not include people boarding in or renting part of the dwelling, so do not list renters or boarders in Part 1.
- Each household member who did not file a Form 1040 or 1040A, and whose income is below the IRS filing thresholds, needs a Statement of Income on the reverse side.
Do not complete the Statement of Income for minor children who have no income. Where two owners live in the home, the form has spaces for Owner 1 and Owner 2.
When to file PC-501SC
The statement must be filed with the property appraiser by March 1. For prompt consideration, submit your supporting income documents by May 1. No further documentation is accepted after June 1, and the instructions repeat that income documentation for everyone in the household should be submitted before June 1.
The form is for application year 2026 as printed. Household membership is counted on January 1 of the year of exemption, and the age requirement is measured on January 1 of the tax year you apply for. The income figures are for the prior year. The form prints no renewal rule and no processing time.
Documents you need
- For each household member who files an IRS Form 1040 series return (marked Yes in Part 1): the first 2 pages of IRS Form 1040, or an Application for Automatic Extension of Time to File U.S. Individual Income Tax.
- For each household member who does not file a Form 1040 series return (marked No in Part 1): a copy of the prior year's Social Security Statement (SSA 1099), if applicable.
- For each household member who does not file a Form 1040 series return: all relevant 1099s for income received in the prior year.
- For each household member who does not file a Form 1040 series return: the Statement of Income on the reverse side of the form, completed for that person.
- Other income documents the instructions accept as examples: W-2 forms, RRB 1099, SSA 1099, pension, annuity, interest and rental receipt statements, Form 1065 series, or any other documentation supporting household income.
How to fill out PC-501SC
Enter parcel and owner details
At the top, enter the Parcel ID Number, Owner 1 Name and Owner 2 Name, the Mailing Address and the Physical Address of the property. The Application Year is printed as 2026.
List every household member in Part 1
List all persons living in the homestead on January 1 of the year of exemption, with each name and date of birth. Do not include renters or boarders.
Mark IRS filing status and income
For each person, mark Yes or No under Filed IRS return? and enter that person's adjusted gross income. The form has five rows.
Check the household total
Enter the total adjusted gross income for all household members on the total line below the list. This total is what the certification compares with the household maximum printed on the form.
Assemble documents for Parts 2 and 3
For each member marked Yes, prepare the first 2 pages of Form 1040 or an extension application. For each member marked No, prepare the SSA 1099 if applicable and all relevant 1099s.
Complete the Statement of Income
On the reverse side, enter the applicant name and Household Member #2 and #3 columns for each non-filer. Record each income line, from Interest Income to Trust Fund Income, as annual income (monthly amounts x 12), and give the Total Adjusted Gross Income.
Report non-taxable income
Complete the required lines even though they are not part of adjusted gross income: Social Security Benefits, Railroad Benefits, Non Taxable Vet Pension, Tax Exempt Interest and Other non taxable income, with the source for the last one. Do not include child support.
Read and sign the certification
Confirm each certification statement, then sign, date, print your name and enter your phone number and email. The signature is made under penalties of perjury.
Review and download the completed PDF
Check the household list, the total and the Statement of Income against your tax documents. Download or print the completed PDF from FillingPDF and prepare the package described under How to submit.
How to submit PC-501SC
The form states that it is filed with the property appraiser, which for this form is the Pinellas County Property Appraiser. It prints no street address, mailing address, portal or fax number, so use the contact and filing options published on the agency's website at pcpao.gov, where the form itself is hosted.
What to send:
- The completed and signed form: Parts 1 through 3 and the certification, with the Statement of Income on the reverse side when a household member does not file a Form 1040 series return.
- Supporting documents: the income documents listed under Parts 2 and 3, for every household member. They may follow the form, but the form sets May 1 for prompt consideration and June 1 as the last date they are accepted.
Keep copies of what you submit. FillingPDF lets you fill out and download the PDF; submission follows the Property Appraiser's channels.
Common mistakes to avoid
- Listing renters or boarders in Part 1; the form says to list only persons living in the homestead on January 1 and not to include them.
- Filing the statement after March 1, or sending supporting documents after June 1, when the form says no further documentation will be accepted.
- Submitting only the Part 1 list without income documents for every household member, whether the member files a Form 1040 series return or not.
- Sending the whole Form 1040 when the form asks for its first 2 pages, or leaving out the page showing adjusted gross income.
- Completing a Statement of Income for a minor child with no income; the instructions say not to.
- Entering monthly amounts on the Statement of Income; income must be recorded as annual income (monthly amounts x 12).
- Skipping the Social Security, railroad, non-taxable veteran pension, tax-exempt interest and other non-taxable lines, which the form marks as required even though they are not part of adjusted gross income.
- Including child support as other income; the form says not to include income that is not part of adjusted gross income.
- Leaving the certification unsigned or undated, or signing without having read the application and statement.
Frequently asked questions
What is Form PC-501SC?
Form PC-501SC is the Pinellas County Property Appraiser's sworn adjusted gross household income statement and return for the Senior Citizen (65+) Exemption with 25+ Years Permanent Residency. It lists the household, totals its income and carries your signed certification under penalties of perjury.
Who qualifies for the senior exemption with 25 years of residency?
You must be at least 65 on January 1 of the tax year, a permanent Florida resident, and have owned and occupied the property for 25 years or more. The household's total prior-year adjusted gross income also cannot exceed the limit printed on the form for the application year.
What is the deadline for Form PC-501SC?
The statement must be filed with the property appraiser by March 1. Submit supporting documents by May 1 for prompt consideration. No further documentation is accepted after June 1, so income papers for every household member should be in before that date.
Who counts as part of the household?
Everyone living together in the home as a housing unit on January 1 of the year of exemption. People who board in or rent part of the dwelling do not count, so renters and boarders stay off the Part 1 list.
What documents do I send with Form PC-501SC?
For each member who files a Form 1040 series return, send the first 2 pages of Form 1040 or an extension application. For each member who does not, send the SSA 1099 if applicable, all relevant 1099s and the completed Statement of Income on the reverse side.
Do I count Social Security benefits as income on the form?
Report them in the required non-taxable lines of the Statement of Income, but they are not automatically part of adjusted gross income. The form says to consult the IRS if benefits and other income exceed thresholds that make part of them taxable.
What happens if I give false information on the form?
The form warns that under s. 196.131(2), F.S., a person who knowingly and willfully gives false information to claim a homestead exemption is guilty of a first-degree misdemeanor, punishable by imprisonment, a fine or both. You sign under penalties of perjury.
Can I fill out Form PC-501SC online and file it?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Pinellas County Property Appraiser and does not file the form; you submit it to the property appraiser through the agency's channels.
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