Tax Guide for Seniors in Florida (2026 Guide)

Last updated: 9 April 2026

Bottom line: Florida does not currently tax personal income under its state constitutional tax rules. For most seniors, that means Florida does not tax Social Security, pensions, IRA withdrawals, 401(k) withdrawals, or other retirement income at the state level. The real Florida tax pressure points are usually property taxes, local non-ad valorem assessments, and filing deadlines, plus sales tax and county surtax.

If you own a home and are 65 or older, your best first move is to check your county property appraiser. In Florida, the biggest senior tax breaks are usually local property-tax breaks, not a state senior income-tax deduction.

Emergency help now

• If your homestead or senior exemption is missing, call your county property appraiser today through the official county official finder and ask whether you still have time to file or appeal.
• If you cannot pay your property-tax bill, call your county tax collector today through the same county finder and ask about homestead tax deferral, payment options, and when your taxes become delinquent.
• If you are confused about a return or refund, book free help now through the Internal Revenue Service free tax-help page, call 1-800-906-9887 for Volunteer Income Tax Assistance and Tax Counseling for the Elderly, or call AARP Tax-Aide at 1-888-227-7669.

Quick help

• Want the short answer on retirement income? Florida does not tax personal income, so the state does not tax Social Security, pensions, IRA withdrawals, 401(k) withdrawals, or annuity income.
• Own a Florida home? Check whether you already have homestead exemption and Save Our Homes protection.
• Age 65 or older and low-income? Ask whether your county or city adopted the extra senior exemption, which uses a 2026 household income limit of $38,686.
• Need to file for an exemption? Florida lists March 1 as the main exemption deadline.
• Need relief on a tax bill you cannot pay? Ask the county tax collector about homestead tax deferral by March 31.
• Rent instead of own? Florida does not currently offer a broad statewide senior renter rebate claim on the Florida Department of Revenue property-tax pages, so start with free filing help, the Elder Helpline, and local housing support.

Quick facts

• Best immediate takeaway: Florida is friendly to retirement income, but not always to housing costs.
• Major rule: Most Florida property-tax exemptions must be filed with the county property appraiser by March 1.
• Realistic obstacle: The extra senior homestead break is not automatic statewide. It depends on local county or city action.
• Useful fact: Florida may not tax your IRA or pension, but that money can still raise your household adjusted gross income and hurt eligibility for local senior property-tax relief.
• Best next step: Pull your latest tax bill or Truth in Millage notice, then contact the right office using the Florida county official finder.

Who this page is for

This page is for seniors in Florida, retirees, low-income older adults, homeowners, renters, caregivers, and adult children helping a parent. It is a Florida tax map. It shows what the state taxes, what it does not tax, which senior tax breaks are real, which ones are local only, where people get stuck, and where to go next without wasting time.

Florida senior tax quick-reference table

If you need help with	Best place to start	What to ask
Social Security, pension, IRA, or 401(k) taxability	This guide, then free IRS/AARP tax help	Does Florida tax this income, and could it still matter for federal tax or a local exemption?
Missing homestead or senior exemption	County property appraiser	Do you show homestead on my parcel, and did my county or city adopt the senior exemption?
Property-tax bill you cannot pay	County tax collector	Do I qualify for deferral, partial payment, or an installment plan?
Appeal of value or denial of exemption	Value Adjustment Board timeline	What is my deadline to file, and is this a value appeal or an exemption appeal?
Free tax return preparation	IRS VITA/TCE or AARP Tax-Aide	What should I bring, and do you handle retirement income and senior issues?
Renter who expected a tax rebate	Florida Elder Helpline or Florida 211	Is there local housing or benefits help, since Florida does not have a broad statewide senior rent rebate claim?

What senior taxes in Florida actually look like

Start here: separate income-tax questions from property-tax questions. In Florida, those are different problems handled by different offices.

What hits seniors hardest in Florida

Florida does not tax personal income, so most older adults do not file a Florida individual income tax return. But seniors still feel taxes through property taxes and non-ad valorem assessments on the county bill and through Florida’s 6% state sales tax plus any county discretionary surtax.

Ad valorem means a value-based property tax. Non-ad valorem assessments are charges for services or improvements that can appear on the same bill but are not based on property value. Many seniors expect every line on the bill to fall when an exemption is added. In Florida, that is not always true.

Call the right office first

Florida seniors often lose time by calling the wrong office. The county property appraiser handles values, exemptions, and assessment limits. The county tax collector handles bills, payments, tax deferral, and delinquency. The clerk or Value Adjustment Board handles appeals. If you just need statewide property-tax guidance, the Florida Department of Revenue Property Tax Oversight line is 850-717-6570.

Does Florida tax Social Security?

No. Florida does not tax Social Security at the state level because Florida does not tax personal income. The same basic answer applies to Railroad Retirement benefits for most seniors looking only at Florida state tax.

But do not stop there if you need property-tax relief. When Florida seniors apply for the limited-income local senior homestead exemption, the state income form points back to household adjusted gross income (AGI). The official DR-501SC income form tells applicants to include the taxable amount of Social Security, while Supplemental Security Income, called SSI, is not taxable.

That difference matters. A senior can owe zero Florida tax on Social Security and still need careful income paperwork to keep a local property-tax break.

Does Florida tax retirement income?

No state tax on retirement income. Florida does not tax pensions, traditional IRA withdrawals, 401(k) withdrawals, 403(b) or 457 plan distributions, annuity income, capital gains, or dividends at the state level because Florida does not tax personal income.

The catch: retirement income can still matter for other decisions. The Florida senior exemption income form lists pensions, annuities, retirement-plan income, and interest as household income items. So a withdrawal that creates no Florida income tax can still push a homeowner over the income limit for a local senior exemption.

Example: a retiree may owe no Florida tax on a large IRA withdrawal, but that same withdrawal can raise household AGI above the 2026 senior exemption limit of $38,686 and cost the homeowner a local property-tax break.

Income type	Florida state tax treatment	What to watch instead
Social Security	Not taxed by Florida	Federal tax rules and local income-tested property breaks
Pension	Not taxed by Florida	Federal tax rules and household AGI tests
Traditional IRA withdrawals	Not taxed by Florida	Can raise household AGI for senior property-tax relief
401(k), 403(b), and 457 withdrawals	Not taxed by Florida	Can raise household AGI for local exemptions
Annuity income	Not taxed by Florida	Taxable part may matter federally and for AGI-based local relief
Dividends and capital gains	Not taxed by Florida	Can still affect federal tax and income screens

Senior tax breaks, deductions, exclusions, or credits in Florida

Look for property-tax relief, not an income-tax deduction. Florida does not offer a state age-based income-tax deduction because Florida does not have a state personal income tax. The senior tax breaks that matter most are tied to homestead status and local property-tax rules.

Start with Florida homestead exemption

If a home is your permanent Florida residence, the homestead exemption can reduce taxable value by as much as $50,000. The first $25,000 applies to all property taxes. The second part applies only to non-school taxes on assessed value above $50,000.

That second amount is no longer a flat $25,000 forever. Beginning in 2025, Florida tied it to inflation for non-school taxes. For 2026, the Florida Department of Revenue’s current homestead adjustment materials show the second homestead amount at $26,411. In plain language, a qualifying homeowner can shield up to $51,411 from non-school taxes and $25,000 from school taxes for 2026.

Homestead also triggers Save Our Homes, which limits annual assessed-value increases after homestead begins. For 2026, the cap is 2.7%. If you move from one Florida homestead to another, ask your property appraiser about portability so you do not leave tax savings behind.

Local senior homestead exemptions matter more than many seniors realize

Florida allows counties and cities to adopt two extra homestead exemptions for seniors age 65 and older, but these are local-option benefits. Some places offer them. Some do not. Some offer one and not the other.

Florida property-tax break	Who should check	Best first step
Homestead exemption	Any senior who owns and lives in a Florida home as a permanent residence	File or confirm homestead with the county property appraiser by March 1
Additional senior exemption up to $50,000	Age 65+ homeowners in counties or cities that adopted it, with household income at or below $38,686 for 2026	Ask whether your county or city opted in and whether you need Form DR-501SC
Long-term resident senior exemption	Age 65+, at least 25 years in the home, just value under $250,000 at first application, local option only	Ask whether your county or city adopted the 25-year exemption
Homestead tax deferral	Homestead owners who can keep the home but cannot comfortably pay the bill	Call the county tax collector and ask about deferral and March 31 filing
Veteran, disability, widow or widower, and surviving-spouse benefits	Seniors with those statuses	Review the exemption choices listed on Form DR-501 with the property appraiser

For 2026, the income limit for the local age-65 exemptions is $38,686. The long-term version can exempt the assessed value used for the county or city levy that adopted it if the homeowner is 65 or older, has lived there at least 25 years, and the home’s just value was under $250,000 in the first year of eligibility.

Important: these local senior exemptions do not automatically reduce school taxes or every special district charge. They apply only to the county or city millage that adopted them.

Watch the household rule: the DR-501SC form counts the adjusted gross income of household members living in the homestead on January 1 and tells applicants not to include renters or boarders. That means an adult child living with a parent can sometimes change eligibility.

Other property-related exemptions seniors should ask about

Florida also lists other homestead-related breaks on Form DR-501, including exemptions for qualifying widows or widowers, blind persons, totally and permanently disabled persons, disabled veterans, surviving spouses, and certain first-responder families. If you are a veteran senior, do not assume the general senior exemption is the only benefit available.

Property-tax relief overview

Your fastest move: open your latest Truth in Millage, or TRIM, notice and confirm three things: homestead is listed, your taxable value looks reasonable, and any senior exemption you expected is shown.

The Florida Department of Revenue taxpayer timeline is the easiest way to understand the year. The property appraiser sets value and exemptions. The tax collector sends the bill. The Value Adjustment Board, or VAB, hears appeals.

The Florida property-tax timeline that matters most

• January 1: date of assessment for property-tax purposes.
• March 1: deadline for most exemption filings with the county property appraiser.
• March 31: deadline to apply for homestead tax deferral with the county tax collector.
• August: TRIM notice arrives with proposed value and taxes.
• Within 25 days of the TRIM notice: deadline for most value appeals to the VAB.
• Within 30 days after an exemption denial letter is mailed: deadline for many exemption, classification, portability, or deferral appeals.
• November: county tax collector sends the bill.
• November through February: early-payment discounts are 4% in November, 3% in December, 2% in January, and 1% in February.
• April 1: unpaid property taxes become delinquent.

Homestead tax deferral is real, but it is not free money. Florida says a qualifying homestead owner may defer part of the taxes by filing with the county tax collector. The state taxpayer page says approval can defer taxes above 5% of last year’s household income, and for seniors age 65 or older it can defer the portion above 3% of household income. Some lower-income seniors may be able to defer all ad valorem taxes and non-ad valorem assessments, but mortgage and lien rules still matter.

One Florida mistake seniors make: they see the tax bill, panic, and call the tax collector about a missing exemption. If the problem is the value, the homestead status, portability, or the age-65 exemption, the property appraiser is usually the first stop.

Local variation is the rule, not the exception

Florida’s extra senior exemptions depend on county or city ordinances. That means a homeowner in one county may qualify for relief that a homeowner in another county does not get. It also means the city share and county share of the bill can work differently.

A good example is the City of Miami Senior Citizen Tax Relief Program, which the city says rebates the city’s share of ad valorem taxes for certain qualifying senior homeowners. That is a city-specific program, not a statewide Florida benefit.

If property tax relief is your main problem, use the separate property-tax-relief page on GrantsForSeniors.org next. This guide is your map; the deeper page should be your full walkthrough.

Rent rebate or circuit-breaker overview

If you rent, do not waste hours searching for a standard Florida senior rent rebate form. Florida’s constitution allows the Legislature to create renter ad valorem relief, but as of April 2026 we did not identify a broad statewide senior renter rebate or circuit-breaker application on the Florida Department of Revenue property-tax pages.

That means most Florida renters should focus on free tax-return help, benefit screening, and local housing support instead of expecting a statewide rent-rebate check from Florida. If rent burden is your bigger problem, use the separate Florida rent-rebates and circuit-breakers page on GrantsForSeniors.org and also call the Elder Helpline or Florida 211.

Free tax help in Florida

Book early. Good free sites fill up fast during filing season.

• IRS Volunteer Income Tax Assistance and Tax Counseling for the Elderly: the IRS free tax-return preparation page says Tax Counseling for the Elderly specializes in pension and retirement issues for people age 60 and older. Call 1-800-906-9887 or use the IRS locator.
• AARP Foundation Tax-Aide: the IRS notes that many Tax Counseling for the Elderly sites are run by AARP Foundation Tax-Aide. Call 1-888-227-7669 for site information during filing season.
• IRS Taxpayer Assistance Center: use the IRS office locator if you need help with notices, identity verification, or other federal tax issues. These offices do not usually prepare returns, but they are a good backup path.
• Florida Department of Revenue property-tax help: call 850-717-6570 for statewide property-tax guidance and county-office directions.
• Florida Department of Revenue general tax help: call 850-488-6800 if your question is about a Florida state tax like sales tax or documentary stamp tax, not retirement-income taxability.
• Florida Elder Helpline: call 1-800-963-5337 if you are older, isolated, caregiving, or unsure where to start locally.
• Florida 211: use Florida 211 if the tax problem is tied to housing, food, utility shutoff, or another crisis.

Accessibility and language access: the Florida Department of Revenue contact page lists Florida Relay Service 711 and 1-800-955-8771 for TTY. The Elder Helpline says it can also be accessed through Florida Relay. The IRS locator shows some sites with language help, and some Florida VITA sites offer ITIN services.

What to gather before filing or asking for help

• ☐ Photo identification for the senior and spouse, if filing jointly.
• ☐ Social Security numbers or Individual Taxpayer Identification Number, or ITIN, letters for everyone on the return.
• ☐ Last year’s tax return, if available.
• ☐ Social Security benefit statements, pension statements, and retirement-account forms such as 1099-R.
• ☐ Interest, dividend, and annuity forms, if any.
• ☐ Parcel number or folio number, latest property-tax bill, and latest TRIM notice if the issue is property tax.
• ☐ Proof of age and Florida residence for local senior exemptions, such as the documents listed on Form DR-501SC and Form DR-501.
• ☐ Prior-year income proof for everyone counted in the household if applying for the local age-65 exemption.
• ☐ Mortgage and insurance information if you want to ask about tax deferral.
• ☐ Written authority or power of attorney, if you are an adult child helping a parent and the office asks for permission before discussing details.

What to do first without wasting time

• Figure out whether the problem is state/local or federal. Florida retirement income questions are usually simple. Property-tax questions are local. Return filing is usually federal.
• If you own a home, pull the latest bill or TRIM notice. Look for homestead, taxable value, and senior exemptions before making calls.
• Compare household income to the local senior limit. For 2026, that limit is $38,686 for the local age-65 exemptions.
• Call the right office the same day. Property appraiser for exemptions and value. Tax collector for bills and deferral. Free prep site for returns.
• Write down names, dates, and deadlines. Florida property-tax deadlines are short and easy to miss.
• Use the deeper GrantsForSeniors.org page only after you know your problem. Go to the property-tax-relief page if your main issue is the home. Go to the rent-rebate page if your main issue is renting and housing cost.

Most useful phone scripts

County property appraiser

Use this for: homestead, senior exemption, portability, or value questions.

“Hi, I’m calling about my Florida homestead. I’m 65 or older, and I want to know if my property already has homestead, whether my county or city offers the senior exemption, and what forms or income documents you need. I have my parcel number ready.”

Start here: Florida county property appraiser finder.

County tax collector

Use this for: payment trouble, deferral, delinquency, or refunds.

“Hi, I need help with a property-tax bill I may not be able to pay on time. Is there a homestead tax deferral option, partial-payment option, or installment plan I should ask about, and what is my deadline?”

Start here: Florida county tax collector finder.

Florida Department of Revenue Property Tax Oversight

Use this for: statewide rule questions or if you do not know which county office handles your issue.

“Hi, I’m in Florida and I’m trying to reach the right office for a senior property-tax question. Can you tell me whether I should start with the property appraiser, the tax collector, or the Value Adjustment Board?”

Call: 850-717-6570.

AARP Tax-Aide or IRS VITA/TCE

Use this for: return filing, refund confusion, or retirement-income paperwork.

“Hi, I’m a Florida senior and I need free help with a tax return that includes Social Security and retirement income. What should I bring, and do you have an appointment available?”

Call: AARP Tax-Aide 1-888-227-7669 or IRS VITA/TCE 1-800-906-9887 through the official IRS free tax-help page.

Reality checks for Florida seniors

• Local variation is real: a senior exemption in one Florida city or county does not guarantee the same break somewhere else.

• Retirement withdrawals can still hurt eligibility: Florida may not tax your IRA or pension, but those dollars can still push household AGI too high for a limited-income local exemption.

• TRIM notices and denial letters matter: if you wait until the bill is due, you may miss your best appeal window.

• Exemptions do not erase every charge: non-ad valorem assessments can stay on the bill even when ad valorem taxes go down.

Common mistakes to avoid

• Assuming “no Florida income tax” means “no tax return at all.”
• Thinking homestead is automatic after buying a home.
• Calling the tax collector first when the real problem is an exemption or value issue.
• Missing the March 1 exemption deadline.
• Ignoring the household-income rule for local senior exemptions.
• Forgetting that snowbird issues and other-state residency claims can affect homestead questions.
• Reading only the amount due and not the lines showing exemptions and assessments.
• Paying a fee-based service before checking the official county office or a free tax-help site.

Best options by need

• I just want to know whether Florida taxes my retirement income: no state personal income tax means no Florida tax on Social Security, pensions, IRA withdrawals, and 401(k) withdrawals.
• I own a home and live on limited income: ask the property appraiser about homestead, the local age-65 exemption, and the long-term resident exemption.
• I cannot handle this year’s tax bill: call the tax collector about deferral and payment timing.
• I am helping my parent: gather the parcel number, tax bill, income statements, and any authorization the office may request.
• I rent and expected a state rebate: shift quickly to free filing help, Elder Helpline, 211, and local housing support.
• I am a veteran: ask the property appraiser to review veteran and surviving-spouse exemptions listed on Form DR-501.

What to do if overwhelmed or stuck

• Stop trying to solve every tax issue at once. Pick the biggest problem first: the bill, the exemption, or the return.
• If housing is at risk, act on the property-tax bill first. Call the county tax collector and ask about delinquency and deferral.
• If you do not know your county office, use the official county finder.
• If you cannot sort the paperwork, use free help instead of guessing. Start with IRS VITA/TCE or AARP Tax-Aide.
• If you are older, isolated, or caregiving, call the Elder Helpline. Ask for local support, including tax-help leads if needed.
• If the first office says “we don’t handle that,” ask one more question: “Who does handle it in my county, and what is the deadline?”
• If the problem is still not clear, call the Florida Department of Revenue property-tax line at 850-717-6570.

Local resources

• Florida county official finder: property appraisers, tax collectors, and Value Adjustment Boards.
• Florida Department of Revenue contact page: state property-tax and general tax phone lines, local service centers, and accessibility help.
• IRS free tax help: VITA and TCE locator, plus AARP Tax-Aide information.
• IRS office locator: find a Taxpayer Assistance Center in Florida.
• Florida Elder Helpline: 1-800-963-5337.
• Florida 211: statewide community help directory.
• City residents: if you live inside a municipality, ask whether your city has its own senior tax relief or rebate program. The City of Miami is one example of why local checking matters.

Diverse communities

Low-Income Seniors

If you own a home, compare your household income to the 2026 senior exemption limit of $38,686 and ask about tax deferral if the bill is still too high. Use free return preparation instead of paying a preparer if money is tight.

Veteran Seniors

Florida’s official homestead application lists separate property-tax discounts and exemptions for qualifying disabled veterans, some surviving spouses, and veterans age 65 or older with combat-related disabilities. Ask the property appraiser to review all veteran options, not just the age-65 limited-income exemption.

Rural Seniors with Limited Access

If travel is hard, start with phone help. Use the county official finder, the Elder Helpline, and the IRS locator. Ask whether forms can be mailed, emailed, or handled by appointment.

Seniors with Disabilities

Do not overlook disability-based exemptions listed on Form DR-501. For phone access, the Florida Department of Revenue lists Florida Relay Service 711 and 1-800-955-8771 for TTY. The IRS says its VITA program also serves many taxpayers with disabilities.

Immigrant and Refugee Seniors

Bring the residency and identity documents the office asks for, and do not assume a missing Social Security number ends the conversation. Some Florida VITA sites offer ITIN services, and the DR-501SC form lists a Permanent Resident Card among the documents accepted for proof-of-age purposes.

Frequently asked questions

Do Florida seniors pay state tax on Social Security?

No. Florida does not tax personal income, so it does not tax Social Security at the state level. But Social Security can still matter for federal tax questions and for Florida’s local income-tested property-tax relief. The official senior exemption income form tells applicants to include the taxable amount of Social Security and not to treat Supplemental Security Income the same way.

Do Florida seniors pay state tax on pensions, IRAs, and 401(k) withdrawals?

No. Florida does not tax pensions, IRA withdrawals, or 401(k) withdrawals as state personal income. That said, the money can still matter for federal tax and for local senior property-tax breaks because Florida’s limited-income homestead rules use household adjusted gross income, not just what feels like “taxable Florida income.”

Do I need to file a Florida state income tax return?

Most Florida seniors do not file a Florida individual income tax return because Florida does not tax personal income. If your only concern is retirement income, you are usually dealing with federal tax filing, not a Florida income-tax return. Use free IRS or AARP help if you are unsure.

What is the 2026 income limit for Florida’s local senior homestead exemption?

For the local age-65 homestead exemptions allowed under Florida law, the 2026 household income limit is $38,686. But that does not mean every senior homeowner gets the break. Your county or city must have adopted the exemption, and the local office still has to approve your application.

Can an IRA withdrawal make me lose a Florida senior property-tax break?

Yes, it can. Florida will not tax the withdrawal as state income, but the withdrawal can still increase household adjusted gross income. That matters because the local age-65 exemption uses household income rules explained on Form DR-501SC. This is one of the most misunderstood Florida senior tax issues.

Does my adult child’s income count for the senior exemption?

Sometimes, yes. The state income form for the senior exemption tells applicants to list household members living in the homestead on January 1 and not to include renters or boarders. If an adult child lives in the home and is part of the household, that person’s adjusted gross income may affect eligibility. If you are unsure, ask the property appraiser how your household should be counted.

Does Florida have a renter rebate or circuit-breaker program for seniors?

Florida does not currently show a broad statewide senior renter rebate or circuit-breaker application on the Florida Department of Revenue property-tax pages. Renters usually need local housing help, benefit screening, and free tax-return preparation more than they need a Florida tax-rebate form. Start with the Elder Helpline or Florida 211.

What should I do if I miss March 1 or receive an exemption denial?

Call the county property appraiser immediately and ask whether you still have a filing or appeal path. Florida’s taxpayer timeline says exemption and related denials usually have short appeal windows, often 30 days after the denial letter is mailed. If the issue is value instead of exemption, the deadline usually ties to the TRIM notice, often within 25 days.

Resumen en español

Florida no cobra impuesto estatal sobre ingresos personales, así que el estado no cobra impuesto sobre el Seguro Social, pensiones, retiros de IRA o retiros de 401(k). Para muchos adultos mayores, el problema real no es un impuesto estatal sobre la jubilación. El problema suele ser el impuesto sobre la propiedad, los cargos locales en la factura, o una exención de vivienda principal que falta. Si usted es dueño de su casa, revise primero su exención de homestead con el buscador oficial de oficinas del condado.

Si tiene 65 años o más, pregunte si su condado o ciudad adoptó la exención adicional para personas mayores. Para 2026, el límite de ingresos del hogar para esa exención local es $38,686, pero no está disponible en todas partes. Si necesita ayuda gratis para declarar impuestos, use la página oficial del IRS para ayuda tributaria gratuita o llame al programa de ayuda para adultos mayores. Si está confundido, llame a la Elder Helpline de Florida al 1-800-963-5337. Si usted alquila, no pierda tiempo buscando un reembolso estatal estándar de renta para personas mayores; en Florida, ese beneficio no aparece como un programa amplio estatal en las páginas actuales del Departamento de Ingresos.

About This Guide

This guide uses official federal, state, and other high-trust nonprofit and community sources mentioned in the article.

Editorial note: This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official tax, legal, or financial advice. Individual outcomes cannot be guaranteed.

Verification: Last verified April 9, 2026, next review August 2026.

Corrections: Please note that despite our careful verification process, errors may still occur. Email info@grantsforseniors.org with corrections and we respond within 72 hours.

Disclaimer: This article is informational only. It is not legal, financial, tax-preparer, or government-agency advice. Tax rules, deadlines, local filing routes, and relief programs can change. Confirm current details directly with the official tax office, assessor, tax collector, or filing-help provider before acting.