HomeMy WebLinkAboutOrdinance 2013-399 ORDINANCE NO. 2013 - �3q 9
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
SUNNY ISLES BEACH, FLORIDA, AMENDING CHAPTER 244 OF THE
CITY CODE RELATING TO AD VALOREM TAX EXEMPTION;
PROVIDING FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR
CERTAIN LOW-INCOME QUALIFYING SENIOR CITIZENS WHO
ARE LONG-TERM RESIDENTS TO BE APPLIED TO MILLAGE RATES
LEVIED BY THE CITY; REQUIRING DELIVERY OF ORDINANCE TO
PROPERTY APPRAISER; WAIVING THE REQUIREMENT FOR
ANNUAL APPLICATION AND INCOME STATEMENT UPON
REQUEST BY 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 6. 2012; voters approved amendment 11 of the Florida
Constitution providing an additional homestead exemption for low income seniors that totally
exempts a taxing authority portion of taxable value. The eligibility requirements' for this new
additional senior exemption are the same as the current senior exemption. However, the
qualifying senior must also have maintained their home as their permanent resident for at least
25 years and a market value less than $250,000; and
WHEREAS, A county/or municipality can adopt an ordinance granting the additional
twenty-five thousand dollars senior exemptions authorized by the constitution for qualifying
seniors: and
WHEREAS, the City Commission wishes 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 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. Incorporation of Recitals. The foregoing "WHEREAS" clauses are hereby
ratified and confirmed as being true and correct and are hereby made a specific part by this
Ordinance upon adoption hereof.
Section 2. Amendment. Chapter 244 of the City Code is amended to read as follows:
§ 244-1. Grant of exemption; conditions.
In accordance with Section 6(f), Article VII, of the Florida Constitution and § 196.075 of the
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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 receives homestead
exemption pursuant to Section 6(a). Article VII, of the Florida Constitution. and whose
household income does not exceed $24.214, shall be entitled to make application for an
additional homestead exemption of $50,000. This additional homestead exemption. if granted.
shall be applicable to all ad valorem tax millage rates levied by the City.
***
$ 244-8. Additional Exemption for Qualifying Seniors.
(a) In accordance with Article VII. Section 6(d)(2). Florida Constitution. and Section
196.075. Florida Statutes. any person who meets the following criteria shall be entitled to
make application for an additional homestead exemption for the amount of the assessed
value of the property:
(i) has the legal or equitable title to real estate located within the City of Sunny Isles
Beach with a just value of less than 5250.000.
(ii) has maintained thereon the permanent residence of the owner for at least 25 years.
(iii) has attained the age of 65. and
(iv) has a household income that does not exceed the income limitations set forth in
state law, which is currently $27.030 and adjusted annually.
(b) The exemption set forth in subsection (a) above shall be in addition to and shall not
replace the additional 550.000 senior citizen homestead exemption adopted pursuant to
this Chapter.
(c) Even' person claiming the additional homestead exemption pursuant to subsection (a)
above must file an application therefore with the Miami-Dade County Property Appraiser
no later than March 1 of each year for which such exemption is claimed. Such
application shall include a sworn statement of household income for all members of the
household and shall be filed on a form prescribed by the Florida Department of Revenue.
On or before June 1 of each such year every applicant must file supporting
documentation with the Property Appraiser. Such 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.
(d) 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
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of the additional exemption privilege for that year.
(e) Notwithstanding subsection (c) and (d) above, if the Property Appraiser. pursuant to
Section 196.011(9). Florida Statutes. requests that this Board waive the requirement that
an annual application and income statement be made for renewal of the exemption
provided in Section 196.075. then after an initial application for exemption has been
made and the exemption is granted pursuant to section 196.075. subsection (c) and (d)
shall not apply and the requirement that an annual renewal application or Income
Statement be submitted to the Property Appraiser for exemption of property within the
City shall be waived except in the circumstances set forth below. Timely annual
application together with the required Income Statement for exemption shall be required
whenever:
(i) property exempted on the assessment roll of the immediately preceding tax year is
sold or otherwise disposed of.
(ii) the ownership changes in any manner.
(iii) the applicant ceases to use the property as his or her homestead: or
(iv) the status of the owner changes so as to change the exempt status of the property.
as provided in section 196.011(9)(a).
(f) This additional exemption shall be available commencing with the 2013 tax roll and shall
continue with all subsequent tax rolls. The Property Appraiser may begin accepting
applications and sworn statements for the year 2013 tax roll as soon as the appropriate
forms are available from the Department of Revenue.
(g) Commencing January 1. 2013. and each January 1 thereafter, the annual income
limitation applicable to this Chapter shall be adjusted annually as provided in state law
and shall be applicable as of January 1 of each year.
(h) The City Clerk shall file a copy of this Ordinance in the appropriate books and records.
and upon adoption of this Ordinance. transmit a copy to the Miami-Dade County
Property Appraiser.
Section 3. 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, 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 4. 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
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Isles Beach Code; that the sections of this 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 5. Repealer. All ordinances or part of ordinances in conflict herewith be and the
same are hereby repealed
Section 6. Effective Date. This Ordinance shall become effective upon adoption on second
reading.
PASSED and ADOPTED on first reading the 11' ' day of C• . U#k2Y 2013.
PASSED and ADOPTED on second reading the 2.154.day of RuPIZY 2013.
orman S. Edelcup. Mayor
:ATTEST:
.Jane A. Hines;.CMC. City Clerk
APPROVED S TO FORM
AND L ISAk FICIENCY:
siA
1. 7r tino. City Attorney
Moved by: /Cp ,�/.SCFIDL.L-.
Seconded by: "/tctl 1 tau7tr �EL-t.b
Vote: S-D Mat
Mayor Edelcup ✓ (Yes) (No)
Vice Mayor Aelion ✓ (Yes) (No)
Commissioner Gatto ✓ (Yes) (No)
Commissioner Levin (Yes) (No)
Commissioner Scholl I/(Yes) (No)
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SUNNY fsceJ City of Sunny Isles Beach
k. @i 18070 Collins Avenue
Kitilgt, j' Sunny Isles Beach, Florida 33160
• •
• �
'y. "• FLoa‘OTsSe (305)937-0606 City Hall
°•r. o• sus F�° (305)949-3113 Fax
MEMORANDUM
TO: The Honorable Mayor and City Commission
FROM:. Norman S. Edelcup, Mayor
DATE: 2/21/2013
RE: Amending Chapter 244 of the City Code to Provide an Additional
Homestead Exemption to Qualifying Senior Citizens
RECOMMENDATION:
This Ordinance is presented for your consideration and approval.
REASONS:
On November 6, 2012; voters approved Amendment 11 of the Florida Constitution
providing an additional homestead exemption for low income seniors that totally exempts
a taxing authority portion of taxable value. In order for the exemption to be available to
the qualifying seniors within the City, the City Commission is required to amend Chapter
244 of the City Code. The Ordinance granting the additional exemption must be delivered
to the Property Appraiser's Office by March 1, 2013 to be effective for the 2013 tax year
and to all subsequent tax rolls.
Qualifying seniors are entitled to an additional the exemption if:
• they are 65 years or older,
• have legal and equitable title to real estate located with the City with a just value of
less than $250,000,
• have maintained their home as a permanent residence for at least 25 years,
• have a combined household gross income that does not exceed the income
limitation set forth in state law, which is currently $27,030 and adjusted annually,
Please note that the additional exemption is in addition to the $50,000 senior citizen
homestead exemption already allowed.
The financial impact to the City is approximately $3,900 annually.
http://sibagenda.sibfl.net/Agenda/Preview.asps?ItemID=973&MeetinglD=O&MeetingDate... 2/14/2013
Preview Page 2 of 2
ATTACHMENTS:
Ordinance
• Notice of Public Hearing Miami Herald
http://sibagenda.sibfl.net/Agenda/Preview.asps?ItemID=973&MeetinglD=0&MeetingDate... 2/14/2013