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Home My WebLink AboutOrdinance 2007-283 ORDINANCE NO. 2007 - ~ 2.3 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 OF UP TO TWENTY-FIVE THOUSAND DOLLARS ($25,000.00) FOR QUALIFYING SENIOR CITIZENS AS ENACTED BY HOUSE BILL 333; PROVIDING FOR THE ADDITIONAL HOMESTEAD EXEMPTION 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 REPEAL OF CONFLICTING PROVISIONS; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, on November 7, 2006, State voters approved an amendment to the Florida Constitution providing for an increased homestead exemption up to $50,000.00 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 ofthe Florida Statutes, as created by the 1999 session of the Florida Legislature through its enactment of House Bill 333 which was signed into law by Governor Crist on April 9, 2007. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF SUNNY ISLES BEACH, FLORIDA, AS FOLLOWS: Section 1. Purpose and Intent. 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 his/her permanent residence, which residence qualifies for and received homestead exemption pursuant to Section 6(a), Article VII of the Florida Constitution, and whose household income does not exceed Twenty-Four Thousand Two Hundred and Fourteen Dollars ($24,214.00), shall be entitled to make application for an additional homestead exemption of up to $50,000.00. This additional homestead exemption, if granted, shall be applicable to all ad Valorem tax millage rates levied by the City. U:\City Clerk\Ordinances\2007\02007-283 Increase Senior Citizen Exemption.doc 1 Section 2. Annual Application Requirement. Every person claiming the additional homestead exemption pursuant to this Ordinance must file an application with the Miami- Dade Property Appraiser no later than March 1 st 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 1 st 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 the income received by all of the members of the household for the prior year. Section 3. Failure to File Application. Failure to file the application and sworn statement by March 1 st or failure to file the required supporting documentation by June 1 st of any given year shall constitute a waiver of the additional exemption privilege for that year. Section 4. Availability of Additional Exemption. House Bill 333, signed into law by Governor Crist on April 9, 2007, requires that this Ordinance and all ordinances implementing this exemption for ajurisdiction must be delivered to the Property Appraiser by June 1,2007, for it to be effective for the 2007 tax year. This additional exemption shall be available commencing with the year 2007 tax roll, and the Property Appraiser may begin accepting applications and sworn statements for the year 2007 tax roll as soon as the appropriate forms are available from the Department of Revenue. Section 5. Property Appraiser Deadline Exception. The June 1, 2007 deadline for the House Bill 333 exemption is an exception to Florida Statutes Section 196.075 (6). Section 6. Annual Increase In Income Limitation. Each January 1 s\ the $24,214.00 annual income limitation in this Ordinance shall be adjusted and be applicable as of January 1 st 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 7. Transmittal to the Property Appraiser. The City Clerk shall, within 30 days of the adoption of this Ordinance, but prior to June 1,2007, deliver a copy of this Ordinance to the Miami-Dade County Property Appraiser to be applicable for the year 2007. Section 8. 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, U:\LEGISTLATION\Draft Ordinances\2007\Increasing Senior Citizen Exemption.doc 2 clause, and phrases of this Ordinance but they shall remain in effect, it being the legislative intent that this Ordinance shall stand notwithstanding the invalidity of any part. Section 9. 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 City of Sunny Isles Beach Code; that the sections ofthis Ordinance may be renumbered or re-lettered to accomplish such intentions; and that the word "Ordinance" shall be changed to "Section" or other appropriate word, as required. Section 10. Effective Date. This Ordinance shall become effective upon adoption on second reading. +"-- PASSED and ADOPTED on First Reading the ~ day of y'Y\ ""l( ,2007. PASSED and ADOPTED on Second Reading this J~ay of~, 2007. ~1iC?J) ~ / r" , . ATTEST: . '~AL Jane A. ~ines, CMC, City Clerk VOTE AS FOLLOWS: 5-0 Moved by: Co~ ~R.CZ:..2J1J Second by: V\ C~yY\AYOtL-lHM..5'R.. Mayor Edelcup Vice Mayor Thaler Commissioner Brezin Commissioner Goodman Commissioner Iglesias ( 0 yes L0yes L0yes ( ~ yes ( ~ yes (_) no (_) no ~no (_) no (_) no U:\LEGISTLA TION\Draft Ordinances\2007\lncreasing Senior Citizen Exemption.doc 3 TO: FROM: DATE: RE: City of Sunny Isles Beach 18070 Collins Avenue Sunny Isles Beach, Florida 33160 (305) 947-0606 City Hall (305) 949-3113 Fax (305) 947-2150 Building Department (305) 947-5107 Fax City Commission Norman S. Edelcup, Mayor Lewis J. Thaler, Vice Mayor Roslyn Brezin, Commissioner Gerry Goodman, Commissioner Danny Iglesias, Commissioner A. John Szerlag, City Manager Hans Ottino!, City Aflorney Jane A. Hines, CMC, City Clerk MEMORANDUM Doug Haag, Assistant City Manager/Financ,e ~ Priscilla Walker, CMC, Deputy City cle3 May 21, 2007 Approval of Additional Homestead At its regular meeting of May 17, 2007, the City Commission adopted Ordinance No. 2007- 283, which approved an additional homestead. Attached is a copy of the approving resolution for your files. Thank you. :pw Attachment cc: A. John Szerlag, City Manager Homestead Exemption Ord Memo City of Sunny Isles Beach 18070 Collins Avenue, Suite 250 Sunny Isles Beach, Florida 33160 (305) 947-0606 City Hall (305) 949-3113 Fax (305) 947-2150 Building Department (305) 947.5107 Fax City Commission Norman S. Edelcup, Mayor Lewis J. Thaler, Vice Mayor Gerry Goodman, Commissioner Roslyn Br~z!f!, Commissioner Danny Iglesias, Commissioner OF su'" A. John Szerlag, City Manager Hans Ottinot, City Attorney Jane A. Hines, CMC, City Clerk MEMORANDUM TO: The Honorable City Commission . ~ ffYl~ Norman S. Edelcup, Mayor , ,f FROM: DATE: May 17,2007 RE: Proposed Ordinance providing for an additional homestead exemption of up to $50,000 for qualifying senior citizens RECOMMENDATION: This Ordinance is presented for your consideration and approval. REASONS: On November 7, 2006, the Florida Constitution was amended to increase the senior cItIzen exemption up to $50,000.00. In order for the increased exemption to apply to the senior citizens who live in our city, the City Commission is required to adopt a local ordinance. The ordinance implementing the increased exemption must be delivered to the Property Appraiser's Office by June 1,2007, to be effective for the 2007 tax year. This increased exemption is available to senior citizens of Sunny Isles Beach who are 65 years or older, maintain permanent residency with respect to their property, and whose combined household adjusted gross income does not exceed the current 2006 adjusted income limitation of $24,214.00. The attached Ordinance will help alleviate the tax burden for low income senior citizens residing in Sunny Isles Beach. The increased exemption will raise the total homestead exemption made available to qualifying senior citizens from $25,000.00 to $50,000.00. With the additional senior exemption, a senior citizen will be able to qualify for a total tax exemption of $75,000.00, which includes the $50,000.00 senior citizen exemption and the $25,000.00 regular exemption. HO/fa Agenda Item 3 A Date 5-1> - Of