HomeMy WebLinkAboutOrdinance 2000-89
ORDINANCE NO. 2000 - 89
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF SUNNY
ISLES BEACH, FLORIDA, RELATING TO AD VALOREM TAXATION;
PROVIDING FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR
CERTAIN QUALIFYING SENIOR CITIZENS TO BE APPLIED TO
MILLAGE RATES LEVIED BY THE CITY; PROVIDING REQUIREMENT
OF ANNUAL APPLICATION AND SUBMISSION OF SUPPORTING
DOCUMENTATION; PROVIDING FOR WAIVER OF EXEMPTION;
PROVIDING FOR AN ANNUAL INCREASE IN THE INCOME
LIMITATION; PROVIDING FOR TRANSMITTAL TO THE PROPERTY
APPRAISER; PROVIDING FOR SEVERABILITY; PROVIDING FOR
INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE
DATE.
WHEREAS, on November 3, 19998, voters approved an amendment to the Florida
Constitution providing for an increased homestead exemption to certain qualifying senior
citizens; and
WHEREAS, the City Commission of the City of Sunny Isles Beach, Florida, desires to
implement the additional homestead exemption for qualifying senior citizens in accordance with
the provisions of Section 196.075 of the Florida Statutes, as created by the 1999 session of the
Florida Legislature through its enactment of House Bill 291;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS:
Section 1. In accordance with Section 6(f), Article VII of the Florida Constitution and
Section 196.075 of the Florida Statutes, any person 65 years of age or over who has legal or
equitable title to real estate located within the City of Sunny Isles Beach (the "City") in Miami-
Dade County and maintains thereon hislher permanent residence, which residence qualifies for
and receives homestead exemption pursuant to Section 6(a), Article VII of the Florida
Constitution, and whose household income does not exceed $20,000.00, shall be entitled to make
application for an additional homestead exemption of $25,000.00. This additional homestead
exemption, if granted, shall be applicable to all ad Valorem tax millage rates levied by the City.
Section 2. Every person claiming the additional homestead exemption pursuant to this
Ordinance must file an application, therefore, with the Miami-Dade Property Appraiser no later
than March 1 of each year for which such exemption is claimed. Such application shall be filed
on a form prescribed by the Florida Department of Revenue. On or before June of each year
every applicant must file supporting documentation with the Property Appraiser. Said
documentation shall include copies of all Federal income tax returns, wage and earning
statements, and such other documentation as required by the Property Appraiser, including
documentation necessary to verify income received by all of the members of the household for
the prior year.
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Section 3. Failure to file the application and sworn statement by March 1 or failure to file the
required supporting documentation by June 1 of any given year shall constitute a waiver of the
additional exemption privilege for that year.
Section 4. This additional exemption shall be available commencing with the year 2000 tax
roll, and the Property Appraiser may begin accepting applications and sworn statements for the
year 2000 tax roll as soon as the appropriate forms are available from the Department of
Revenue.
Section 5. Commencing January 1, 2001, and each January 1 thereafter, the $20,000.00
annual income limitation in this Ordinance shall be adjusted annually and applicable as of
January 1 of that year. The annual income limitation shall be adjusted by the percentage of
change in the average cost-of-living index for the immediately preceding calendar year compared
with the average cost-of-living index for the calendar year immediately prior to that year. As
used herein "index" shall be the average of the monthly consumer-price index figures for the
stated period, for the United States as a whole, issued by the United States Department of Labor.
Section 6. The City Clerk shall, within 30, days of the adoption of this Ordinance, but prior
to December 1, 2000, deliver a copy of this Ordinance to the Miami-Dade County Property
Appraiser to be applicable for the year 2001.
Section 7. Severability. The provisions of this Ordinance are declared to be severable and if
any section, sentence, clause or phrase of this Ordinance shall, for any reason, be held to be
invalid or unconstitutional, such decision shall not affect the validity of the remaining sections,
sentences, clauses and phrases of this Ordinance which shall remain in effect, it being the
legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part.
Section 8. Inclusion in the Code. It is the intention of the City Commission, and it is hereby
ordained that the provisions of this Ordinance shall become and made a part of the Code of the
City of Sunny Isles Beach; that the sections of this Ordinance may be renumbered or re-lettered
to accomplish such intention; and that the word "Ordinance" shall be changed to "Section" or
other appropriate word.
Section 9. Effective Date. This Ordinance shall become effective immediately after
adoption on second reading.
PASSED AND ADOPTED on first reading the 20th day of J anu
PASSED AND ADOPTED on second reading this 24th day
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ATTES'f:
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.' Ricl\ard :Brown-Mofilla, City Clerk
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0-2000-89'Senjo;'lf Tax Exemption.3/2/00 -- 10:18 AM
2
APPROVED AS TO LEGAL FORM
AND SUFFICIENCY:
.
Vote: C)..-'0
Mayor David Samson
Vice Mayor Connie Morrow
Commissioner Irving Turetsky
Commissioner Lila Kauffman
Commissioner Daniel Iglesias
Motion on second readingbY:~~~
Second on second readmg by: \ \.A.- r
(yes) V
(yes) Y
(yes) ../
(yes) \7
(yes)7
0-2000-89 Senior's Tax Exemption. 3/2/00 -- 10:18 AM 3
(no)_
(no )_
(no)_
(no)_
(no)_