HomeMy Public PortalAbout13-02 amend 11 which Provides Additional Tax Exemption for Count an Municipal Taxes 1st Reading: January 09, 2013
2nd Reading: February 13, 2013
Public Hearing: February 13, 2013
Adopted: February 13, 2013
Effective Date: February 14, 2013
Sponsored by: City Manager
ORDINANCE NO. 13-02
AN ORDINANCE OF THE CITY OF OPA-LOCKA,
FLORIDA, APPROVING AND IMPLEMENTING
FLORIDA CONSTITUTIONAL AMENDMENT 11 WHICH
PROVIDES AN ADDITIONAL TAX EXEMPTION FROM
COUNTY AND MUNICIPAL TAXES FOR CERTAIN
QUALIFIED SENIOR CITIZENS, PURSUANT TO
ARTICLE VII, SECTION 6(d) OF THE FLORIDA
CONSTITUTION; PROVIDING FOR INCORPORATION
OF RECITALS; PROVIDING FOR CONFLICT AND
REPEALER; PROVIDING FOR SEVERABILITY;
PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, on November 6, 2012, voters approved Florida Constitutional Amendment
11, providing an additional Homestead Tax Exemption for low income Senior Citizens; and
WHEREAS, the amendment changes Section 6(d) of Article VII of the Florida
Constitution by allowing counties and municipalities to grant an additional Homestead Tax Exemption
to certain senior citizen property owners; and
WHEREAS,the exemption shall be granted provided that: 1)The fair market value of the
property is less than$250,000; 2)The exemption is equal to the assessed value of the property; 3)
the property owner has been a permanent resident on the property for at least 25 years; and 4)the
property owner is at least 65 years of age and has a household income that does not exceed$20,000
per year, all as provided in Article VII, Section 6(d) of the Florida Constitution; and
Ordinance No. 13-02
WHEREAS,as per Amendment 11,the City Commission of the City of Opa-locka desires
to approve and implement the additional homestead tax exemption to eligible Senior Citizen
property owners.
NOW,THEREFORE, BE IT DULY ORDAINED BY THE CITY COMMISSION
OF THE CITY OF OPA-LOCKA, FLORIDA
Section 1. The recitals to the preamble herein are incorporated by reference.
Section 2. The City Commission of the City of Opa-locka, hereby approves and
implements the new Senior Citizen Exemption afforded by Amendment 11, which provides an
additional Homestead Tax Exemption from county and municipal taxes for qualified senior
citizens, as per the provisions of the revised Article VII, Section 6(d)of the Florida Constitution.
Section 3. If any clause,section,or other part or application of this Ordinance is held by
any court of competent jurisdiction to be unconstitutional or invalid, in part or in application, it
shall not affect the validity of the remaining portions or applications of this Ordinance.
Section 4. All ordinances or resolutions or parts of ordinances or resolutions in
conflict herewith, are hereby repealed.
Section 5. This Ordinance shall be codified in the Code of Ordinances when the code is
recodified.
Section 6. This Ordinance shall upon adoption,become effective immediately.
Ordinance No. 13-02
PASSED AND ADOPTED this 13th day of February, 2013.
(jfel
AYLOR
MAYOR
Attest to:
Joanna Flores
City Clerk
A sproved 's to form and legal sufficiency:
IPA ()C
J% p Geller
E t SPOON MARDER PA
C ty Attorney
Moved by: VICE MAYOR KELLEY
Seconded by: COMMISSIONER JOHNSON
Commission Vote: 5-0
Commissioner Holmes: YES
Commissioner Johnson: YES
Commissioner Santiago: YES
Vice-Mayor Kelley: YES
Mayor Taylor: YES
12ND I THURSDAY,JANUARY 31,2013 ND MiamiHerald.com 1 THE MIAMI HERALD
d ''° NEIGHBORS CALENDAR
4 K 1i
• Crit9:
•CALENDAR,FROM 7ND 0 MiamIHerald.com/ your fun in the sun..
calendar 1 p.m.Feb.3.Mayfair Hotel and
Search hundreds more events Spa,3000 Florida Ave.Northeast
CITY OF OPA-LOCKA,FLORIDA comedy and acting to versatile Coconut Grove.Price not provided.
earc un
NOTICE TO THE PUBLIC music ability-have earned him a in your area and beyond. 305-441-0000.
reputation as an.extraordinary Lincoln Road Green Market Year
perfomnr.Best known as one of the round(Sunday Market featuring
original stars of the hit television Americas.. locally grown organic fruits an
show In Living Color,Tommy's 8 am.Jan.31.Miami Beach vegetables,local honey,Artisan
NOTICE IS HEREBY GIVEN that the City Commission of the City of Opa-locka, visibility increased rapidly and he Convention Center,1901 Convention baked goods,teas and spices,plants,
Florida will hold public hearings at its Regular Commission Meeting on became widely known for his in- Center Dr,Miami Beach.30.00 orchids,cut flowers and tropical fruit
novative talent.. usd-one day,40.00 usd-two days. smoothies..
Wednesday,February 13,2013 at 7:00 p.m.at the Opa-locka Municipal Complex, 8:30 p.m.Jan.31.The lmprov 305-412-0000.www.miagreen.com. 9 a.m.Feb.3.Apple Store I
780 Fisherman Street,2"Floor,Opa-locka,Florida to consider the following items: east CCoconutt Gr3ove.$20 St.,North- ETHNIC&CULTURAL Leach.Free. 58531 0038.d.,Miami
305-441-8200. Under The Stars Thursday Nights: Miami International Map Fair:The
SECOND READING ORDINANCES/PUBLIC HEARING: COMMUNITY Vibe and lounge poolside under the 20th annual event showcases an-
stars above the Mayfair Hotel on the tique maps,rare books,panoramas
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA FLORIDA,TO 2013 Miami Homiest:Tropical Ham- Rooftop Pool Bar with sounds by D1 and atlases from dealers around the
boree-Ham radio,electronics and TINELLO. world.Includes a series of IeRUres
REZONE THE PROPERTY IDENTIFIED BY FOLIO 08-2121-007-2700 AND IDENTIFIED BY alternative energy show serving POOLSIDE TABLES AND CABANAS by experts in the field.Benefits
South Florida,The Americas,and the AVAILABLE HistoryMiami in maintaining and
THE ADDRESS 3325 NW 135 STREET,FROM B-3(COMMERCIAL INTENSIVE)ZONING Caribbean.Friday,February 1t from Cabanas feature L-shape couches improving exhibitions,educational
DISTRICT TO THE 1-3 (INDUSTRIAL PLANNED DEVELOPMENT) ZONING DISTRICT. 12-8 PM and Saturday,February 2nd with flat screen TV's to catch Thurs- programs and community outreach
from 8 AM-6 PM.. day Night Football or any show programs..
PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND 12 p.m.Feb.1.Miami Dade Fair you'd like!. 10 a.m.Feb.2.HitoryMiami,101
REPEALER; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE UniivoersitytPa`0901 SW 24th St., Spa,9 p.m.
000 Florida Ave iNorthea td 305-375-4141.Ie Downtown Miami.515.
(first reading held on January 09,2013). City of Homestead Centennial Coconut Grove.No Cover. Miami Springs Farmers Market:
Festival Concert:Join us for the Features fresh produce,baked
City of Homestead 100 years cele- FAIRS&FESTIVALS goods,vegan foods,plants and
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA,FLORIDA, bration.Free outdoor festival and 4th Annual Middle School Art flowers and artisan food vendors.
AMENDING THE COMPREHENSIVE DEVELOPMENT MASTER PLAN (COMP) OF concert.tin bands,tkids zone,rock,R trucks,and Dame Prep:Works ofpstu Curley Notre Kids a.m.Feb.2 All pet-friendly.. Episcopal
THE CITY TO CHANGE THE LAND USE OF THE PROPERTY IDENTIFIED BY FOLIO hitorial show'The Homestead representing area Catholic Middle Church,1801 Ludlam Dr.,.
08-2121-007-2700 AND IDENTIFIED BY ADDRESS 3325 NW 135TH STREET, FROM
Story" .and Feb.2. more.. Schools will be en display.Their Normandy oundSaturd y market, 2 p.m. b.2.Harris FieId,1034 NE work will represent a variety of Year-round Saturday market at the
COMMERCIAL TO INDUSTRIAL; PROVIDING FOR INCORPORATION OF RECITALS' Eighth SL,Homestead Free. mediums including paintings,pencil Rue Vendome Fountain features
Fabulous First Friday:Join us for an and charcoal sketches,3-D,and locally grown organic fruits and
PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR SEVERABILITY; evening of laser lights,stars,and various non-traditional art pieces vegetables,local honey,baked
PROVIDING FOR AN EFFECTIVE DATE(first reading held on January 09,2013). more.Free Planetarium Star Show(7 such as folk art.. goods,empanadas,fresh fish,plants,
p.m.)and rooftop observatory 830 a.m.Jan.31.ACND Gallery of orchids,cut flowers,tropical fruit
viewing(8:30 p.m.-10 p.m.,weather Art,Archbishop Curley Notre Dame smoothies,crafts and jewelry..
AN ORDINANCE OF THE CITY OF OPA-LOCKA, FLORIDA, APPROVING AND Permitting.) High School,Little Haiti.Free. 9 a.m.Feb.2.Normandy Village
Later in the evening,check out 305-751-8367.www.acnd.net. Marketplace,900 71st St.,Miami
IMPLEMENTING FLORIDA CONSTITUTIONAL AMENDMENT 11 WHICH PROVIDES AN Miami Science Museum's famous Brlckell/Flatlron Park Farmer's Beach.Free.305-531-0038.
ADDITIONAL TAX EXEMPTION FROM COUNTY AND MUNICIPAL TAXES FOR CERTAIN Laser Shows in the Planetarium.. Market:Year-round market features Pinecrett Gardens Farmers Market:
8 p.m.Feb.1.Miami Science locally grown/prepared organic fruits Held every Sunday,market features
QUALIFIED SENIOR CITIZENS, PURSUANT TO ARTICLE VII, SECTION 6(d) OF THE Museum,3280 S.Miami Ave.,Coco- and vegetables and honey,artisan locally grown organic fruits and
FLORIDA CONSTITUTION;PROVIDING FOR INCORPORATION OF RECITALS;PROVIDING nut Grove.$4 per chill,$8 per adult. baked goods,French patry,vegeta- vegetables,local honey,fresh fish,
r 305-646-4234.www.miamisci.org. ble and herb plants,orchids and baked goods,plants,orchids and
FOR CONFLICT AND REPEALER;PROVIDING FOR SEVERABILITY;PROVIDING FOR AN Homestead Centennial Celebration: tropical fruit smoothies.. fruit drinks..
The Big Homestead Centennial 9 a.m.Feb.1.Park,1001 S.Miami 9 a.m.Feb.3.Pinecrest Gardens,
EFFECTIVE DATE(first reading held on January 09,2013). Celebration will observe the 100 Ave.,Brickell.Free.305-531-0038. 11000 S.Red Rd.,Pinecrett.Free.
years of the City of Homestead at Bridge to the World:Florida is the 305-531-0038.
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA,FLORIDA, Harris Field Park and Rodeo Arena bridge to all media cultures of themarketcompany.org.
with a historical play,music festival, Hollywood,Europe,Asia,and Latin Southwest Community Farmer's
TO CORRECT A SCRIVERNER'S ERROR IN THE LEGAL DESCRIPTION OF THE ALLEY food trucks,birthday cake,surprises, America.The FMM is not only a live Market:Features outdoor market
VACATED PURSUANT TO ORDINANCE NO.12-23 PROVIDING FOR INCORPORATION children's fides&more.. platform,but also an online resource with organic local produce,artisan
2 p.m.Feb.2.Harris Field,1034 NE that allows independent filmmakers baked goods,local arts,community
OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR Eighth St,Homestead.Free. to pitch their ideas and meet buyers, music,organic solar-powered jam,
305-224-4435. distributors,and production compa- massage..
CODIFICATION AND SEVERABILITY;PROVIDING FOR AN EFFECTIVE DATE(first reading Our Lady of Lourdes Parish Carol- vies allowing them to negotiate their 9 a.m.Feb.2 Unitarian Univer-
held on January vat:Come and enjoy great Carnival content in a virtual way with salist Congregation of Miami,7701
rY 23,2013.) Rides for all ages,delicious in- executives.. SW 76th Ave.,Kendall.Free.
ternational food court,great games 7 p.m.Feb.3.Shelbome Hotel, Sunset Marketplace:The market will
Additional information on the above items may be obtained in the Office of the City Clerk, &live wonderful entertainment at 1801 Collins Ave.,Miami Beach. include organic foods,(ruts and
Our lady of Lourdes Parish Carnival, 35-974-4677. vegetables,soaps,tropical fruit
780 Fisherman Street,4"Floor,Opa locks,Florida.All interested persons are encouraged 11291 SW 142nd Avenue Miami 33166, Farmers Market at the Miami Beach smoothies,plants and baked foods..
to attend this meeting and will be heard with respect to the public hearing. on Thursday,February 7th through Botanical Garden:This year round 9 a.m.Feb.2.Sunset Place,5701
Sunday,February 10th,2013.. Wednesday market is located at the SW 72nd St,Free.305-531-0038
6 p.m.Feb.7.Our Lady of Lourdes Botanical Garden and features locally themarketcompany.org.
PURSUANT TO FS 286.0105:Anyone who desires to appeal any decision made by any Catholic Church,11291 SW 142nd grown organic fruits and vegetables, UnIverslty of Miami Green Market:
board,agency,or commission with respect to any matter considered at such meeting or Ave.,.Free Entrance.305.386-4121. local honey,baked goods,freshly During School Year Wednesday
wesvololourdes.org. prepared ceviche,plants,orchids, Market between the tudent center
hearing will need a record of the proceedings,and for that reason,may need to ensure CONFERENCES&TRADE soaps and tropical drinks.. and library featuring locally grown
that a verbatim record of the mon is made,which record includes the testimony roceedin s SHOWS 11 a.m.Feb.6.Miami Beach Bolan- organic fruits and vegetables,local
P 9 y teal Garden,2000 Convention Center honey,baked goods,plants,orchids,
and evidence upon which the appeal may be based. MlaGreen2013,5th Edition:The Dr.,Miami Beach.Free. some food items.
MiaGreen Expo&Conference,is the 305-531-0038. 9 a.m.Feb.6.University of Miami,
JOANNA FLORES,CMC only event in the United States themarketcompany.org. 1306 Stanford Dr.,University of
providing access to the ever-grow- Festao Pool Party:Enjoy compli- Miami,Riviera.Free.305-531-0038.
CITY CLERK ing,non-stoppable green,renewable mentary petite massage treatments
and sustainable markets for ALL the as well as great drink specials with •TURN TO CALENDAR,13ND
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City of Opa-Locka
Agenda Cover Memo
Commission Meeting 01/09/2013 Item Type: Resolution Ordinance Other
Date: X
(EnterXin box)
Fiscal Impact: Ordinance Reading: 1st Reading 2nd Reading
(EnterXin box) Yes No (EnterXin box) X
X Public Hearing: Yes No Yes No
(EnterXin box) X
Funding Source: (Enter Fund&Dept) Advertising Requirement: Yes No
(Enter Acct No.) Ex: General Fund- (EnterXin box) X
Police
Contract/P.O.Required: Yes No RFP/RFQ/Bid#:
(Enter X in box) X N/A
Strategic Plan Related Yes No Strategic Plan Priority Area: Strategic Plan Obj./Strategy: (list the
(Enter X in box) specific objective/strategy this item will address)
Enhance Organizational E]
Bus.&Economic Dev 0
Public Safety El
Quality of Education 0
Qual.of Life&City Image C3
Communcation El
Sponsor Name City Manager Department: City Manager
Short Title:
AN ORDINANCE OF THE CITY OF OPA-LOCKA, FLORIDA APPROVING FLORIDA CONSTITUTIONAL AMENDMENT 11
WHICH PROVIDES FOR ADDITIONAL TAX EXEMPTION FROM COUNTY AND MUNICIPALITY TAXES FOR CERTAIN
QUALIFIED SENIORS
Staff Summary:
Florida Constitutional Amendment 11 was approved by the voters in the November 6, 2012 general election. This
amendment changes Section 6(d) of Article VII of the State Constitution. It revises the existing additional
homestead exemption for seniors and authorizes a new additional homestead exemption for them. The
estimated fiscal impact based on the 2012 Preliminary Assessment Roll for the City of Opa-locka is $6.00. Criteria
used in determining this amount was (1) the folio had a senior exemption in 2012, (2) the last qualified sale took
place prior to 1987 and (3)the just value of the property is under$250,000.
Staff recommends approval.
(1) Letter from Miami Dade County Property Appraiser Office dated Dec. 19, 2012
(2) Property Tax Oversight bulletin 12-13
(3) Estimated fiscal impact
(4) Chapter 2012-57, Laws of Florida & House Joint Resolution No. 169
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gkoviik,
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Memorandum
TO: Mayor Myra L. Taylor
Vice-Mayor Joseph L. Kelley
Commissioner I imot y Holmes
Commissioner or y Johnson
Commissioner uis : antiago
FROM: Kelvin Baker, Sr. , City Mana
!6
DATE: December 21, 2012
RE: Ordinance: Florida Constitutional Amendment 11
Request: AN ORDINANCE OF THE CITY OF OPA-LOCKA, FLORIDA APPROVING
FLORIDA CONSTITUTIONAL AMENDMENT 11 WHICH PROVIDES FOR
ADDITIONAL TAX EXEMPTION FROM COUNTY AND MUNICIPALITY
TAXES FOR CERTAIN QUALIFIED SENIORS
Description: Florida Constitutional Amendment 11 was approved by the voters in the November 6,
2012 general election. This amendment changes Section 6(d) of Article VII of the State Constitution.
It revises the existing additional homestead exemption for seniors and authorizes a new additional
homestead exemption for them.
Financial Impact: The estimated fiscal impact based on the 2012 Preliminary Assessment Roll for the City
of Opa-locka is $6.00. Criteria used in determining this amount was (1) the folio had a senior exemption in
2012, (2)the last qualified sale took place prior to 1987 and(3)the just value of the property is under$250,000.
Implementation Timeline: Immediately. Ordinance must be submitted to Miami Dade County no later tgan
March 1, 2013.
Legislative History: None
Recommendation(s): Staff recommends approval.
Attachments: (1) Letter from Miami Dade County Property Appraiser Office dated Dec. 19,2012
(2)Property Tax Oversight bulletin 12-13
(3)Estimated fiscal impact
(4) Chapter 2012-57, Laws of Florida&House Joint Resolution No. 169
PREPARED BY: Faye Douglas, Budget Administrator
MIAMI-DADE COUNTY
At- OFFICE OF THE PROPERTY APPRAISER
74( , #^
)
l4-1
Honorable Pedro Garcia
fv Property Appraiser
December 19, 2012
Mr. Kelvin Baker
Manager
City of Opa Locka
780 Fisherman St.
Opa Locka, FL 33054
Dear Mr. Baker:
RE: Florida Constitutional Amendment 11—Provides for Additional Tax Exemption from County and
Municipality taxes for Certain Qualified Seniors
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's 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 residence for at least 25 years and a
market value less than$250,000.
The new exemption can only be applied to a County or Municipality taxing authority once an ordinance is adopted by
a super majority of the members the governing body, Therefore, I would like to inform you that this new senior
benefit afforded by Amendment 11 is available for your jurisdiction to adopt.
The Miami-Dade Board of County Commissioners is in the process of adopting such an ordinance that will apply to
the upcoming 2013 tax roll. Section 196.075, Florida Statutes, requires a county or municipal governing authority
deliver their adopted ordinance to the Property Appraiser no later than December 1, 2012, for the exemption to be
applicable for the 2013 tax roll. However, we will accept your ordinance approving this new exemption, if adopted
and submitted to our office no later than March 1,2013.
Enclosed is Property Tax Oversight Bulletin 12-13 containing additional details about these changes and an
estimated fiscal impact for your review. If you have any questions concerning this matter, you may call me at 305-
375-4004.
Again, if you wish to extend this new benefit to your constituents on the 2013 tax roll,an adopted ordinance MUST be
delivered to the Office of the Property Appraiser no later than March 1,2013.
Sincerely,
. /
Lazaro -• is
Deputy Property Appraiser
References:
House Joint Resolution 169—amendment language adopted by the 2012 Florida Legislature.
Chapter 2012-57,Laws of Florida(HB 357)—Implementing language passed by the 2012 Florida Legislature.
Section 196.075,Florida Statutes,Additional Homestead Exemption for Persons 65 and Older.
III NW 15T STREET, SUITE 710 • MIAMI, FLORIDA • 33128
PHONE: 305-375-4004 • FAX: 305-375-3024
WEB SITE WWW.MIAMIDADE,GOV/PA
Property Tax Oversight __ 'Bulletin. PTO 12-13
To: Property Appraisers; Tax Collectors
From: James McAdams
Date: November 7, 2012
Bulletin: PTO 12-13
FLORIDA DEPARTMENT OF REVENUE:
PROPERTY TAX INFORMATIONAL BULLETIN
CONSTITUTIONAL AMENDMENT 11
2012 General Election
Additional Homestead Exemption for Persons 65 and Older;
Low-Income Seniors Who Maintain Long-Term Residency on Property;
Equal To Assessed Value
Amendment 11 was approved by voters in the November 6,2012 general election. This
amendment changes Section 6(d) of Article VII of the State Constitution. It revises the existing
additional homestead exemption for seniors,and authorizes anew additional homestead
exemption for them.
Changes To the Existing Additional Homestead Exemption for Qualifying_Seniors
• The amount afthe exemption that can be granted to a qualifying senior in the ordinance
adopted by a county or municipality,as changed by Chapter 2012-57,L.O.F.,is now a flat
$50,000,instead of an amount up to$50,000;
• A county and/or municipality can adopt an ordinance granting either or both of these
additional exemptions authorized by the constitution for qualifyingseniors.
Provisions Regarding the New Additional Homestead Exemption for Qualifying Seniors
• The amount of this exemption is equal to the assessed value of the homestead,.up to a just
value ofless than$250,000; and,
• The owner must have made the property his or her permanent residence for at least 25 years;
and,
• This exemption can only be granted by a-super majority of the members ofthe county or
municipal governing body(majority plus one).
Provisions That Apply to Both Additional Exemptions for Qualifying.Seniors
• Existing provisions about how the income limitation is calculated'and applied;
• Existing requirements for how a county or municipality can adopt an ordinance granting
either or both of these exemptions; and,
• That the 2012 changes to the constitutional and general law provisions regarding both these
additional exemptions will first apply to the 2013 tax roll,and to all subsequent tax rolls.
The changes to this amendment are implemented by Chapter 2012-57,Laws of Florida(L.O.F.).
Bulletin PTO 1243
November 7, 2012
Page 2 of 2
The full text of HJR 169 can be accessed at: http://laws.flrutes.org/2012/r169.
The full text of Chapter 2012-57, L.O.F., can be accessed at: http://laws.flrules.org/2012/57.
This bulletin is provided by the Department of Revenue for your general-information. If you
want to discuss this issue, you may send your questions to DORPTO @dor.state.fl:us.
MIAMI-DADE COUNTY _
OFFICE OF THE PROPERTY APPRAISER °
Impact of Full Exemption to Senior Properties-Amendment 11
November 13,2012 �°� °'
Current Impact Based on 2012 Preliminary Assessment Roll
Qualified Seniors Exemption Loss in Operating Revenue Debt Revenue Total
Taxing Authority Senior Affected Amount Taxable Value Millage Loss Millage Loss Revenue Loss
0100 Miami 3,946 2,090 $50,000 $63,925,521 7.5710 $483,980 0.9000 $57,533 $541,513
0101 DDA 2 0 $50,000 $0 0.4780 $0 0.0000 $0 $0
0200 Miami Beach 305 89 $50,000 $2,637,449 6.0909 $16,064 0.2568 $677 $16,742
0201 Normandy Shores 2 2 $50,000 $81,782 1.1444 $94 0.0000 $0 $94
0300 Coral Gables 49 42 $25,000 $2,579,434 5.6690 $14,623 0.0000 $0 $14,623
0400 Hialeah 3,678 2,101 $50,000 $54,628,936 6.3018 $344,261 0.0000 $0 $344,261
0500 Miami Springs 111 106 $25,000 $7,177,097 6.9950 $50,204 0.0000 $0 $50,204
0600 North Miami 205 32 $50,000 $567,851 8.1000 $4,600 0.0000 $0 $4,600
0700 North Miami Beach 186 102 $25,000 $2,122,127 6.6036 $14,014 1.0409 $2,209 $16,223
0800 Opa-locka 82 1 $50,000 $628 9.1000 $6 0.0000 $0 $6
0900 South Miami 59 33 $50,000 $1,039,348 4.3639 $4,536 0.0000 $0 $4,536
1000 Homestead 55 7 $50,000 $118,592 6.2435 $740 0.0000 $0 $740
1100 Miami Shores 28 28 $0 $1,366,588 8.0000 $10,933 0.7500 $1,025 $11,958
1200 Bal Harbour 6 4 $50,000 $197,121 2.2678 $447 0.0000 $0 $447
1300 Bay Harbor Islands 16 9 $25,000 $252,493 5.2971 $1,337 0.0000 $0 $1,337
1400 Surfside 2 2 $50,000 $54,398 5.3000 $288 0.0000 $0 $288
1500 West Miami 169 168 $25,000 $7,500,996 6.8858 $51,650 0.0000 $0 $51,650
1600 Florida City 40 37 $0 $697,880 7.7500 $5,409 0.0000 $0 $5,409
1700 Biscayne Park 10 10 $25,000 $371,491 9.5000 $3,529 0.0000 $0 $3,529
1800 El Portal 17 7 $50,000 $157,577 8.3000 $1,308 0.0000 $0 $1,308
1900 Golden Beach 0 0 $25,000 $0 6.9950 $0 1.5050 $0 $0
2000 Pinecrest 2 0 $50,000 $0 2.2000 $0 0.0000 $0 $0
2100 Indian Creek 0 0 $0 $0 7.9518 $0 0,0000
$0 $0
2200 Medley 7 7 $0 $129,873 5.5850 $725 0.0000 $0 $725
2300 North Bay Village 22 9 $50,000 $310,089 4.7772 $1,481 1.2355 $383 $1,864
2400 Key Biscayne 9 9 $50,000 $416,838 3.2000 $1,334 0.0000 $0 $1,334
2500 Sweetwater 167 109 $50,000 $3,987,443 2.9200 $11,643 0.0000 $0 $11,643
2600 Virginia Gardens 34 34 $0 $2;106,321 5.4233 $11,423 0.0000 $0 $11,423
2700 Hialeah Gardens 33 3 $25,000 $143,170 5.3812 $770 0.0000
$0 $770
2800 Aventura 122 73 $25,000 $2,188,511 1.7261 $3,778 0.0000 $0 $3,778
3100 Sunny Isles Beach 97 50 $50,000 $1,395,837 2.8000 $3,908 0.0000 $0 $3,908
3200 Miami Lakes 49 40 $50,000 $1,831,261 2.3518 $4,307 0.0000 $0 $4,307
3300 Palmetto Bay 37 26 $50,000 $1,145,635 2.4470 $2,803 0.0000 $0 $2,803
3400 Miami Gardens 1,059 449 $25,000 $7,101,073 6.3620 $45,177 0.0000 $0 $45,177
3500 Doral 11 7 $50,000 $147,350 2.2215 $327 0.0000 $0 $327
3600 Cutler Bay 157 83 $50,000 $1,620,006 2.5702 $4,164 0.0000 $0 $4,164
Current Impact Based on 2012 Preliminary'Assessment Roll
Qualified Seniors Exemption Loss in Operating Revenue Debt Revenue Total
County Authorities Senior Affected_ Amount Taxable Value Millage Loss Millage Loss Revenue Loss
Countywide 18,211 8,979 $50,000 $272,864,995 4.7035 $1,283,421 0.2850 $77,767 $1,361,187
3000 Unincorporated 7,444 3,776 $50,000 $124;991,423 1.9283 $241,021 0.0000 $0 $241,021
Fire&Rescue 10,224 4,654 $50,000 $149,636,848 2.4496 $366,550 0.0131 $1,960 $368,511
Library 14,090 6,789 $50,000 $216,252,008 0.1725 $37,303 0.0000 $0 $37,303
Total County Impact $1,928,295 $79,727 $2,008,022
Note:
The following criteria were used:(1)the folio had a senior exemption in 2012,(2)the last qualified sale took place prior to 1987 and(3)the just
value of the property is under$250,000.
The count under"Qualified Seniors"represents all folios based on criteria. The count under"Seniors Affected"represents those folios that will
actually show a reduction In taxable value. The difference are folios that already have a zero taxable value before applying the additional
exemption.
These estimates are considered a worst-case scenario based on the 2012 Preliminary Roll values and 2012 adopted millage rates.
CHAPTER 2012-57
Committee Substitute for House Bill No. 357
An act relating to homestead exemptions for seniors; amending s. 196.075,
F.S.; authorizing the board of county commissioners of any county or the
governing authority of any municipality to adopt an ordinance granting an
additional homestead tax exemption equal to a specified amount, or an
additional homestead tax exemption equal to the assessed value of
property with a just value lower than a specified amount, or both such
exemptions, to an owner who has maintained permanent residency on the
property or permanent residency on the property for a specified duration,
who has attained age 65, and whose household income does not exceed a
specified amount; providing definitions applicable to such additional
exemption;providing applicability of requirements relating to the adoption
of a local ordinance granting such exemption; amending s. 196.031, F.S.;
conforming provisions to changes made by the act; reenacting s.
197.252(2)(a), F.S., relating to homestead tax deferral, to incorporate
the amendments made to s. 196.075, F.S., in reference thereto; providing
an appropriation; providing application; providing effective dates.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Section 196.075, Florida Statutes, is amended to read:
196.075 Additional homestead exemption for persons 65 and older.—
(1) As used in this section, the term:
(a) "Household" means a person or group of persons living together in a
room or group of rooms as a housing unit, but the term does not include
persons boarding in or renting a portion of the dwelling.
(b) "Household income"means the adjusted gross income, as defined in s.
62 of the United States Internal Revenue Code, of all members of a
household.
(2) In accordance with s. 6(d),Art.VII of the State Constitution,the board
of county commissioners of any county or the governing authority of any
municipality may adopt an ordinance to allow either or both of the following
art additional homestead exemptions: exemption of up to
(a) Fifty-thousand dollars $50,900 for any person who has the legal or
equitable title to real estate and maintains thereon the permanent residence
of the owner,who has attained age 65, and whose household income does not
exceed $20,000. or-
b) The amount of the assessed value of the property for any person who
has the legal or equitable title to real estate with a just value less than
$250,000 and has maintained thereon the permanent residence of the owner
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Ch. 2012-57 LAWS OF FLORIDA Ch. 2012-57
for at least 25 years, who has attained age 65, and whose household income
does not exceed the income limitation prescribed in paragraph (a). as
calculated in subsection (3).
(3) Beginning January 1, 2001, the $20,000 income limitation shall be
adjusted annually, on January 1, by the percentage change in the average
cost-of-living index in the period January 1 through December 31 of the
immediate prior year compared with the same period for the year prior to
that. The index is the average of the monthly consumer-price-index figures
for the stated 12-month period, relative to the United States as a whole,
issued by the United States Department of Labor.
(4) An ordinance granting an additional homestead exemption as
authorized by this section must meet the following requirements:
(a) It must be adopted under the procedures for adoption of a none-
mergency ordinance specified in chapter 125 by a board of county commis-
sioners; or chapter 166 by a municipal governing authority, except that the
exemption authorized by paragraph (2)(b) must be authorized by a super
majority (a majority plus one)vote of the members of the governing body of
the county or municipality granting such exemption.
(b) It must specify that the exemption applies only to taxes levied by the
unit of government granting the exemption. Unless otherwise specified by
the county or municipality, this exemption will apply to all tax levies of the
county or municipality granting the exemption, including dependent special
districts and municipal service taxing units.
(c) It must specify the amount of the exemption, which may not exceed
the applicable amount specified in subsection (2) $50,000. If the county or
municipality specifies a different exemption amount for dependent special
districts or municipal service taxing units, the exemption amount must be
uniform in all dependent special districts or municipal service taxing units
within the county or municipality.
(d) It must require that a taxpayer claiming the exemption annually
submit to the property appraiser,not later than March 1, a sworn statement
of household income on a form prescribed by the Department of Revenue.
(5) The department must require by rule that the filing of the statement
be supported by copies of any federal income tax returns for the prior year,
any wage and earnings statements(W-2 forms),any request for an extension
of time to file returns, and any other documents it finds necessary, for each
member of the household, to be submitted for inspection by the property
appraiser. The taxpayer's sworn statement shall attest to the accuracy of the
documents and grant permission to allow review of the documents if
requested by the property appraiser. Submission of supporting documenta-
tion is not required for the renewal of an exemption under this section unless
the property appraiser requests such documentation. Once the documents
have been inspected by the property appraiser, they shall be returned to the
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Ch. 2012-57 LAWS OF FLORIDA Ch. 2012-57
taxpayer or otherwise destroyed. The property appraiser is authorized to
generate random audits of the taxpayers' sworn statements to ensure the
accuracy of the household income reported.If so selected for audit,a taxpayer
shall execute Internal Revenue Service Form 8821 or 4506,which authorizes
the Internal Revenue Service to release tax information to the property
appraiser's office.All reviews conducted in accordance with this section shall
be completed on or before June 1. The property appraiser may not grant or
renew the exemption if the required documentation requested is not
provided.
(6) The board of county commissioners or municipal governing authority
must deliver a copy of any ordinance adopted under this section to the
property appraiser no later than December 1 of the year prior to the year the
exemption will take effect. If the ordinance is repealed, the board of county
commissioners or municipal governing authority shall notify the property
appraiser no later than December 1 of the year prior to the year the
exemption expires.
(7) Those persons entitled to the homestead exemption in s. 196.031 may
apply for and receive an additional homestead exemption as provided in this
section. Receipt of the additional homestead exemption provided for in this
section shall be subject to the provisions of ss. 196.131 and 196.161, if
applicable.
(8) If title is held jointly with right of survivorship,the person residing on
the property and otherwise qualifying may receive the entire amount of the
additional homestead exemption.
(9) If the property appraiser determines that for any year within the
immediately previous 10 years a person who was not entitled to the
additional homestead exemption under this section was granted such an
exemption, the property appraiser shall serve upon the owner a notice of
intent to record in the public records of the county a notice of tax lien against
any property owned by that person in the county, and that property must be
identified in the notice of tax lien.Any property that is owned by the taxpayer
and is situated in this state is subject to the taxes exempted by the improper
homestead exemption, plus a penalty of 50 percent of the unpaid taxes for
each year and interest at a rate of 15 percent per annum.However,if such an
exemption is improperly granted as a result of a clerical mistake or omission
by the property appraiser,the person who improperly received the exemption
may not be assessed a penalty and interest.Before any such lien may be filed,
the owner must be given 30 days within which to pay the taxes, penalties,
and interest. Such a lien is subject to the procedures and provisions set forth
in s. 196.161(3).
Section 2. Paragraph (d) of subsection (7) of section 196.031, Florida
Statutes, is amended to read:
196.031 Exemption of homesteads.-
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Ch. 2012-57 LAWS OF FLORIDA Ch. 2012-57
(7) The exemptions provided in paragraphs (1)(a) and (b) and other
homestead exemptions shall be applied as follows:
(d) Other exemptions include and shall be applied in the following order:
widows, widowers, blind persons, and disabled persons, as provided in s.
196.202;disabled ex-servicemembers and surviving spouses,as provided in s.
196.24, applicable to all levies; the local option low-income senior exemption
0,,000, applicable to county levies or municipal levies, as provided in
s. 196.075; and the veterans percentage discount, as provided in s. 196.082.
Section 3. For the purpose of incorporating the amendment made by this
act to section 196.075,Florida Statutes,in a reference thereto,paragraph(a)
of subsection (2) of section 197.252, Florida Statutes, is reenacted to read:
197.252 Homestead tax deferral.—
(2)(a) Approval of an application for homestead tax deferral shall defer
the combined total of ad valorem taxes and non-ad valorem assessments:
1. Which exceeds 5 percent of the applicant's household income for the
prior calendar year if the applicant is younger than 65 years old;
2. Which exceeds 3 percent of the applicant's household income for the
prior calendar year if the applicant is 65 years old or older; or
3. In its entirety if the applicant's household income:
a. For the previous calendar year is less than $10,000; or
b. Is less than the designated amount for the additional homestead
exemption under s. 196.075 and the applicant is 65 years old or older.
Section 4. Effective July 1, 2012, the sum of $93,403 in nonrecurring
funds is appropriated from the General Revenue Fund to the Department of
State for purposes of publishing,as required under s. 5(d),Art.XI of the State
Constitution, the proposed constitutional amendment contained in House
Joint Resolution 169. or a similar joint resolution having substantially the
same specific intent and purpose.
Section 5. Except as otherwise expressly provided in this act, this act
shall take effect upon the approval of House Joint Resolution 169, or a
similar joint resolution having substantially the same specific intent and
purpose, at the general election to be held in November 2012 or at an earlier
special election specifically authorized by law for that purpose,and shall first
apply to the 2013 tax roll.
Approved by the Governor April 6, 2012.
Filed in Office Secretary of State April 6, 2012.
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Committee Substitute for House Joint Resolution No. 169
A joint resolution proposing an amendment to Section 6 of Article VII of the
State Constitution to authorize the Legislature, by general law, to allow
counties and municipalities to grant an additional homestead tax exemp-
tion equal to the assessed value of homestead property,if the property has
a just value lower than a specified amount, to an owner who has
maintained permanent residency on the property for a specified duration,
who has attained age 65, and whose household income does not exceed a
specified amount.
Be It Resolved by the Legislature of the State of Florida:
That the following amendment to Section 6 of Article VII of the State
Constitution is agreed to and shall be submitted to the electors of this state
for approval or rejection at the next general election or at an earlier special
election specifically authorized by law for that purpose:
ARTICLE VII
FINANCE AND TAXATION
SECTION 6. Homestead exemptions.—
(a) Every person who has the legal or equitable title to real estate and
maintains thereon the permanent residence of the owner, or another legally
or naturally dependent upon the owner, shall be exempt from taxation
thereon, except assessments for special benefits,up to the assessed valuation
of twenty-five thousand dollars and, for all levies other than school district
levies, on the assessed valuation greater than fifty thousand dollars and up
to seventy-five thousand dollars, upon establishment of right thereto in the
manner prescribed by law. The real estate may be held by legal or equitable
title,by the entireties,jointly,in common,as a condominium, or indirectly by
stock ownership or membership representing the owner's or member's
proprietary interest in a corporation owning a fee or a leasehold initially
in excess of ninety-eight years.The exemption shall not apply with respect to
any assessment roll until such roll is first determined to be in compliance
with the provisions of section 4 by a state agency designated by general law.
This exemption is repealed on the effective date of any amendment to this
Article which provides for the assessment of homestead property at less than
just value.
(b) Not more than one exemption shall be allowed any individual or
family unit or with respect to any residential unit.No exemption shall exceed
the value of the real estate assessable to the owner or, in case of ownership
through stock or membership in a corporation, the value of the proportion
which the interest in the corporation bears to the assessed value of the
property.
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HJR 169 LAWS OF FLORIDA HJR 169
(c) By general law and subject to conditions specified therein, the
Legislature may provide to renters, who are permanent residents, ad
valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief
shall be in the form and amount established by general law.
(d) The legislature may,by general law, allow counties or municipalities,
for the purpose of their respective tax levies and subject to the provisions of
general law,to grant either or both of the following an additional homestead
tax exemptions:
(1) An exemption not exceeding fifty thousand dollars to any person who
has the legal or equitable title to real estate and maintains thereon the
permanent residence of the owner and who has attained age sixty-five and
whose household income, as defined by general law, does not exceed twenty
thousand dollars. or:
(2) An exemption equal to the assessed value of the property to any
person who has the legal or equitable title to real estate with a just value less
than two hundred and fifty thousand dollars and who has maintained
thereon the permanent residence of the owner for not less than twenty-five
years and who has attained a e sixty-five and whose household income does
not exceed the income limitation prescribed in paragraph (1).
The general law must allow counties and municipalities to grant these this
additional exemptions exemption, within the limits prescribed in this
subsection, by ordinance adopted in the manner prescribed by general
law, and must provide for the periodic adjustment of the income limitation
prescribed in this subsection for changes in the cost of living.
(e) Each veteran who is age 65 or older who is partially or totally
permanently disabled shall receive a discount from the amount of the ad
valorem tax otherwise owed on homestead property the veteran owns and
resides in if the disability was combat related, the veteran was a resident of
this state at the time of entering the military service of the United States,
and the veteran was honorably discharged upon separation from military
service. The discount shall be in a percentage equal to the percentage of the
veteran's permanent, service-connected disability as determined by the
United States Department of Veterans Affairs. To qualify for the discount
granted by this subsection, an applicant must submit to the county property
appraiser, by March 1, proof of residency at the time of entering military
service, an official letter from the United States Department of Veterans
Affairs stating the percentage of the veteran's service-connected disability
and such evidence that reasonably identifies the disability as combat related,
and a copy of the veteran's honorable discharge. If the property appraiser
denies the request for a discount, the appraiser must notify the applicant in
writing of the reasons for the denial, and the veteran may reapply. The
Legislature may, by general law, waive the annual application requirement
in subsequent years. This subsection shall take effect December 7, 2006, is
self-executing, and does not require implementing legislation.
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HJR 169 LAWS OF FLORIDA HJR 169
BE IT FURTHER RESOLVED that the following statement be placed on
the ballot:
CONSTITUTIONAL AMENDMENT
ARTICLE VII, SECTION 6
ADDITIONAL HOMESTEAD EXEMPTION; LOW-INCOME SENIORS
WHO MAINTAIN LONG-TERM RESIDENCY ON PROPERTY;EQUAL TO
ASSESSED VALUE.—Proposing an amendment to the State Constitution to
authorize the Legislature, by general law and subject to conditions set forth
in the general law, to allow counties and municipalities to grant an
additional homestead tax exemption equal to the assessed value of home-
stead property if the property has a just value less than$250,000 to an owner
who has maintained permanent residency on the property for not less than
25 years, who has attained age 65, and who has a low household income as
defined by general law.
Filed in Office Secretary of State April 13, 2012.
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