Form PC-501SC is the Adjusted Gross Household Income Sworn Statement and Return that the Pinellas County Property Appraiser uses for the Senior Citizen (65+) exemption with 25+ years of permanent residency in North Redington Beach, Safety Harbor or St. Petersburg. It is one of the Pinellas County property tax forms, and it is filed by homeowners who are at least 65 on January 1 and whose household income stays within the limit printed on the form. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Pinellas County Property Appraiser.
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What is PC-501SC?
Form PC-501SC, Sr Exemption, 25+ Year Residency Application, is the Pinellas County Property Appraiser's sworn statement of household adjusted gross income for the additional homestead exemption for owners aged 65 or older. Adjusted gross income is abbreviated AGI below.
The form is printed as "Senior Citizen (65+) Exemption with 25+ Years Permanent Residency in North Redington Beach, Safety Harbor or St. Petersburg" and is titled "Adjusted Gross Household Income Sworn Statement and Return." The copy shows Application Year 2026 and the revision Rev 11/19.
The exemption it supports is the additional homestead exemption for persons age 65 or older under Section 196.075, Florida Statutes. It applies only to the property taxes of the taxing authority that grants it. To qualify, the household income of everyone living in the home cannot be more than the household AGI limit; the form prints that maximum for 2026. "Household income" means the AGI in Section 62 of the U.S. Internal Revenue Code of all household members, which is the AGI amount reported on IRS Form 1040.
The first page holds the application: parcel and owner details, Part 1 (household members and their AGI), Part 2 and Part 3 (documents to submit) and the certification. The second page repeats the instructions and adds a Statement of Income for household members who did not file a Form 1040 or 1040A. By signing, the owner declares under penalties of perjury that the facts are true.
Who needs to file PC-501SC?
Homeowners who are at least 65 years old on January 1 of the tax year, who are permanent residents of Florida and who have owned and occupied the property for 25 years or more use Form PC-501SC. The title ties the exemption to property in North Redington Beach, Safety Harbor or St. Petersburg.
Conditions printed on the form:
- Income: the total prior-year AGI of all persons living in the household on January 1 of the tax year may not be more than the AGI limit set by section 62 of the Internal Revenue Code. The form prints the maximum for 2026.
- Household: persons living together as a housing unit. Do not list renters or boarders in Part 1.
- Every household member: members who file an IRS Form 1040 series return follow Part 2. Members who do not follow Part 3, including the Statement of Income.
- Minor children: the Statement of Income is not completed for minor children with no income.
The form names no agent or representative who may sign for the owner. The certification is signed by the applicant under penalties of perjury.
When to file PC-501SC
The form says the statement must be filed with the property appraiser by March 1. For prompt consideration, submit supporting documents by May 1. No further documentation is accepted after June 1, and the instructions page asks that income documentation for everyone in the household arrive before June 1.
Timing of eligibility is tied to January 1: you certify that you are at least 65 years old on January 1 of the tax year you apply for, and Part 1 lists the persons living in the homestead on January 1 of the year of exemption. The income figures are for the prior year. The copy of the form is for Application Year 2026.
Documents you need
- For each household member who files an IRS Form 1040 series return (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 (No in Part 1): a copy of the prior year's Social Security Statement (SSA 1099), if applicable.
- For each non-filing household member: all relevant 1099s for income received in the prior year.
- For each non-filing household member: a completed Statement of Income, on the reverse side of the form, with income recorded as annual amounts.
- Other income documentation the form lists as examples: W-2 forms, RRB 1099, pension, annuity and interest statements, rental receipts, Form 1065 series, Form 4506 or a Social Security Benefits worksheet.
- Any other documentation that supports the applicant's household income, if needed to show the household's income.
How to fill out PC-501SC
Enter parcel and owner details
At the top of page 1, enter the Parcel ID Number, the Application Year (2026 on this copy), the names of Owner 1 and Owner 2, the Mailing Address and the Physical Address.
List every household member
In Part 1, list each person living in the homestead on January 1 of the year of exemption, with name and date of birth. Do not include renters or boarders.
Mark IRS return and enter AGI
For each member, check Yes or No under Filed IRS return? and enter the Adjusted Gross Income. Then check the total adjusted gross income for all household members.
Gather Part 2 and Part 3 documents
For members who checked Yes, prepare the first 2 pages of IRS Form 1040 or the extension application. For members who checked No, prepare the SSA 1099 if applicable, relevant 1099s and a Statement of Income.
Complete the Statement of Income
On the reverse side, enter the applicant's name and each other member's income as annual amounts (monthly x 12): interest, pension, dividends, annuities, earned income, investment income, taxable retirement, rents, taxable VA benefits, capital gains, royalties and trust fund income, then the Total Adjusted Gross Income.
Add the required non-AGI income
On the same statement, enter Social Security Benefits, Railroad Benefits, Non Taxable Vet Pension, Tax Exempt Interest and Other non taxable income, giving the source and amount for other income. SSI payments are not social security benefits for this line.
Read the certification
Confirm you are at least 65 on January 1 of the tax year, that household AGI is within the limit printed on the form, and that you are a Florida permanent resident who has owned and occupied the property for 25 years or more.
Sign and add contact details
Sign and date the form, print your name and enter your phone number and email. The signature is made under penalties of perjury.
Review and download the PDF
Check that every household member, each AGI figure and the total match your tax documents, then download or print the completed PDF from FillingPDF. Assemble the supporting documents and submit them as described under How to submit.
How to submit PC-501SC
File Form PC-501SC with the Pinellas County Property Appraiser. The form says only that the statement is filed with the property appraiser; it prints no mailing address, office location or online portal, so confirm current filing options with the agency, which publishes the form at pcpao.gov.
Send or bring the completed, signed form together with the supporting documents for every household member:
- Members who filed a Form 1040 series return: the first 2 pages of IRS Form 1040, or an Application for Automatic Extension of Time to File U.S. Individual Income Tax.
- Members who did not file: the prior year's Social Security Statement (SSA 1099) if applicable, all relevant 1099s and a completed Statement of Income from the reverse side.
Aim to have the form in by March 1 and the documents in by May 1; nothing is accepted after June 1. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels.
Common mistakes to avoid
- Filing the statement after March 1, or sending supporting documents after June 1, when the form says no further documentation will be accepted.
- Listing renters or boarders in Part 1; the form says to list only persons living in the homestead on January 1 and to exclude them.
- Leaving out a household member's AGI, so the Part 1 total does not cover everyone who lived in the home on January 1.
- Skipping the Statement of Income for a member who checked No in Part 1, or completing it for a minor child with no income.
- Entering monthly amounts on the Statement of Income instead of annual income (monthly amounts x 12).
- Leaving blank the Social Security, railroad, non taxable veteran pension and tax exempt interest lines, which the form says are required even though they are not part of AGI.
- Counting child support as other income; the form says not to include income that would not be part of AGI.
- Signing the certification when the age, 25-year ownership and occupancy or income conditions are not met; knowingly giving false information is a first-degree misdemeanor under s. 196.131(2), F.S.
Frequently asked questions
What is Form PC-501SC?
Form PC-501SC is the Pinellas County Property Appraiser's Adjusted Gross Household Income Sworn Statement and Return for the Senior Citizen (65+) exemption with 25+ years of permanent residency in North Redington Beach, Safety Harbor or St. Petersburg. It reports household income to support the additional homestead exemption for owners 65 or older.
Who qualifies for the Pinellas County senior exemption with 25+ years of residency?
The certification requires that you are at least 65 on January 1 of the tax year, a Florida permanent resident, and have owned and occupied the property for 25 years or more. Total prior-year AGI of everyone in the household must also be within the limit printed on the form for 2026.
What is the deadline for Form PC-501SC?
The statement must be filed with the property appraiser by March 1. For prompt consideration, submit supporting documents by May 1. No further documentation is accepted after June 1, so income documents for every household member should arrive before that date.
Who counts as part of the household on this form?
A household is a person or group living together in a room or group of rooms as a housing unit. Persons boarding in or renting part of the dwelling are not included. List everyone living in the homestead on January 1 in Part 1, and do not include renters or boarders.
Do I need to fill out the Statement of Income?
Only for household members who did not file an IRS Form 1040 or 1040A, meaning those marked No in Part 1 whose income is below IRS filing thresholds. Do not complete it for minor children with no income. Enter annual amounts, using monthly amounts x 12.
Is Social Security income counted on the form?
The form requires Social Security Benefits to be reported even though they are not automatically part of AGI. Only the taxable portion counts toward AGI, and SSI payments are not included. The form tells you to consult the IRS for the portion of Social Security income that may be taxable.
Where do I submit Form PC-501SC?
File it with the Pinellas County Property Appraiser. The form says only that the statement is filed with the property appraiser and prints no address or portal, so check the agency's website, pcpao.gov, or contact the office for current filing options before sending your documents.
What happens if I give false information on the form?
Under s. 196.131(2), F.S., as cited on the form, anyone who knowingly and willfully gives false information to claim homestead exemption is guilty of a first-degree misdemeanor, punishable by up to 1 year of imprisonment, a fine, or both. You sign the statement under penalties of perjury.
Can I fill out Form PC-501SC online?
You can fill out the PDF online on FillingPDF and download or print the completed form. FillingPDF is an independent service and does not file it for you; you submit it to the Pinellas County Property Appraiser through the agency's channels.
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