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HomeMy Public PortalAbout2007-04 Additional Homestead Exemption for Senior CitizensORDINANCE NO 2007-4 AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE FLORIDA, AMENDING THE CODE OF ORDINANCES BY AMENDING SECTION 25-6 "ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS" OF ARTICLE I, "IN GENERAL", OF CHAPTER 25 "TAXATION" TO PROVIDE FOR AN INCREASE IN THE AMOUNT OF THE HOMESTEAD EXEMPTION FOR LOW-INCOME SENIORS, PROVIDING FOR SEVERABILITY, PROVIDING FOR INCLUSION IN THE CODE, PROVIDING FOR DELIVERY TO THE PROPERTY APPRAISER AND PROVIDING FOR AN EFFECTIVE DATE WHEREAS, on November 7, 2006, voters approved an amendment to the Florida Constitution providing for municipal and county governments to have the option of increasing the amount of homestead tax exemption to certain qualifying senior citizens, and WHEREAS, the Village Council desires to implement the increased homestead exemption for qualifying senior citizens in accordance with the provisions of Section 196 075 of the Flonda Statutes, as created by the 2007 session of the Flonda Legislature through its enactment of HB 333 NOW THEREFORE, IT IS HEREBY ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE OF KEY BISCAYNE, FLORIDA, AS FOLLOWS Section 1 Recitals Adopted That each of the above stated recitals is hereby adopted and confirmed Section 2 Revised Senior Citizen Homestead Exemption Adopted ThatSection25-6 "Additional Homestead Exemption For Senior Citizens" of Article I " In General" of Chapter 25 "Taxation" of the Village Code of Ordinances, is hereby amended to read, as follows ' / Proposed additions to text of Village Code are indicated by underline, proposed deletions from text of Village Code are indicated by stnkethrough Sec 25-6 Additional homestead exemption for senior citizens (1) In accordance with Section 6(f), Art VII of the Flonda Constitution and F S § 196 075, any person 65 years of age or over who has legal or equitable title to real estate located within the Village of Key Biscayne ("Village") in Miami -Dade County and maintains thereon his/her permanent residence which residence qualifies for and receives homestead exemption pursuant to Section 6(a), Art VII of the Flonda Constitution, and whose annual household income does not exceed $20,000 00 shall be entitled to make application for an additional homestead exemption of $25,000 00 However for the tax year which commences on January 1, 2007, and each year thereafter as provided by law, the additional homestead exemption amount of $25,000 which is described above shall be replaced by an additional homestead exemption in the amount of $50,000 This addthenal $50,000 homestead exemption, if granted, shall be applicable to all ad valorem tax millage rates levied by the Village, and shall apply only to ad valorem taxes levied by the Village (2) Every person claiming the additional homestead exemption pursuant to this section 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, unless otherwise provided by law Such application shall include a sworn statement of household income for all members of the household and shall be filed on a form prescnbed by the Flonda Department of Revenue On or before June 1 of each year every applicant must file supporting documentation with the Property Appraiser, unless otherwise provided by law 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 venfy the income received by all of the members of the household for the pnor year (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 (4) T its The $25,000 additional exemption shall was first be available commencing with the year 2001 tax roll The revised homestead exemption amount of $50,000 which is provided for in this section, shall be available commencing with the year 2007 tax roll (5) In accordance with F S § 196 075(3), commencing January 1, 2001, and each January 1 thereafter, the $20,000 00 annual income limitation in this section shall be adjusted annually 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 pnor to that year As used herein "index" shall be the average of the monthly consumer -pace index figures for the stated penod, for the United States as a whole, issued by the United States Department of Labor Section 3 Severabihty That 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 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 m Code That it is the intention of the Village Council, and it is hereby ordained that the provisions of this Ordinance shall become and be made a part of the Code of the Village of Key Biscayne, that the sections of this Ordinance may be renumbered or relettered to accomplish such intentions, and that the word "Ordinance" shall be changed to "Section" or other appropnate word Section 5 Dehvery to the Property Appraiser That the Village Clerk shall pnor to June 1, 2007, deliver a copy of this Ordinance to the Miami -Dade County Property Appraiser, as requested by the Property Appraiser's letter of Apnl 10, 2007 Section 6 Effective Date That this Ordinance shall be effective immediately upon adoption on second reading and shall apply retroactively to January 1, 2007 PASSED AND ADOPTED on first reading this 15th day of May , 2007 PASSED AND ADOPTED on second reading this 22nd day of May , 2007 eirk•••"--- MAYOR ROBERT L VERNON 4A/a/a/e44, C 3NCHITA H ALVAREZ, CMC, VILLAGE CLERK APPROVED AS TO. ORM AND LEGAL SUFFICIE VILLAGE 0 MIAMI DAILY BUSINESS REVIEW Published Daily except Saturday Sunday and Legal Holidays Miami Miami Dade County Florida STATE OF FLORIDA COUNTY OF MIAMI DADE Before the undersigned authority personally appeared SOOKIE WILLIAMS who on oath says that he or she is the VICE PRESIDENT Legal Notices of the Miami Daily Business Review f/k/a Miami Review a daily (except Saturday Sunday and Legal Holidays) newspaper published at Miami in Miami Dade County Florida that the attached copy of advertisement being a Legal Advertisement of Notice in the matter of VILLAGE OF KEY BISCAYNE ORDINANCE AMENDING SECTION 25 6 in the XXXX Court was published in said newspaper in the issues of 05/11/2007 Affiant further says that the said Miami Daily Business Review is a newspaper published at Miami in said Miami Dade County Florida and that the said newspaper has heretofore been continuously published in said Miami Dade County Florida each day (except Saturday Sunday and Legal Holidays) and has been entered as second class mail matter at the post office in Miami in said Miami Dade County Florida for a period of one year next preceding the first publication of the attached copy of advertisement and affiant further says that he or she has neither paid nor promised any person firm or corporation any • •unt rebate commission or refund for the purpose of ecur g this advertisement for publication in the said •er Sworn to and subscribed before me this 11 day of MAY (SEAL) A D 2007 SOOKIE WILLIAMS personally known to me derj.,i, Cheryl H Marmer My Commission DD338559 ':tf Expires July 18 2008 VILLAGE OF KEY BISCAYNE OFFICE OF THE VILLAGE CLERK PUBLIC NOTICE The Village of Key Biscayne proposes to adopt the following Ordinance AN ORDINANCE OF THE VILLAGE OF KEY BISCAYNE FLORIDA, AMENDING THE CODE OFORDINANCES BY AMENDING SECTION 25-6 " ADO1TIONAtf 110103MADtEXEMPTION FOR SENIOR CITIZENS" OF ARTICLE 1, 1N GENERAL", OF CHAPTER 25 TAXATION" TO PROVIDE FOR AN INCREASE IN -THE AMOUNT OF THE HOMESTEAD EXEMPTION FOR LOW INCOME SENIORS PROVIDING FOR SEVERABII fl Y, PROVIDING FOR INCLUSION IN THE CODE, PROVIDING RCS DELIVERY TO THE PROPERTY APPRAISER AND PROVIDMG FOR AN EFFECTIVE DATE A Public Hearing on the first reading of this proposed Ordinance has been schedule b yillagie Council for Tuesday May 15 2007 at 700 pm in the VillifairCo0 Chamber 564 Ileollkin Boutevard Key Biscayne Portage! the Public Hearing on econd for Tuesday ngM s this Ordinance has been scheduled Council Bolevard 22 2007 at 700 pm in the Council Chamber Key Biscayne Florida The proposed the Village CM* and be hea wishing-to is armed to regoistsOillt In a the Americans With Disat AA t of 1990 all Pere" p ate are d because of that dal ly aid contact ed sPeClaraccornmodations to participate in Iln��� the Office of the Vifla Cle4k, 88 West McM &� 220 Key ty not (Key Biscayne Florida 33t ater than two business dallapiliorto 'M"+ ►`P0Cea Should decision at`the Village Council with reap any to any rte wed at this lo� n at Person shall insure that a ve of the all testimony and evident* *rich any sweat May be based (F S 286 0105) Comments of any inter Y relate to A master may be presented submitted in writing and dr in person atthe public hearing may be inspected by tf pubiic at the Office of Wiest may .i PUblic Heanng to the proposed Any person Council on any btic Heanng Village cIsrlc prior to"Pilitn- being heard 5/11 Con Nita H Alvarez CMC Village Clerk 07 24/831864M