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
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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