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HomeMy WebLinkAboutVII(A)First Reading of Ordinanace No 2001-30, relating to Additional Homestead Exemption for Persons 65 and Older Agenda 10-16-2001 Item VII A "CENTER OF GOOD LIVING-PRIDE OF WEST ORANGE" MAYOR•COMMISSIONER Ocoee S.SCOTT VANDERGRIFT !(4,,,, CITY OF OCOEECOMh1AND ERS o 1► . = DANNY HOWELL Q 150 N.LAKESHORE DRIVE SCOTT ANDERSON OCOEE,FLORIDA 34761-2258 RUSTY JOHNSON '"y�� /``4`? (407)905-3100 NANCY J.PARKER Of GOOD CITY MANAGER JIM GLEASON MEMORANDUM To : The Honorable Mayor and City Commissioners From : Wanda Horton, Finance Director Ski- Date : October 5, 2001 Re : Additional Homestead Exemption- For Persons 65 and Older Ordinance 2001-030 The 2000 Florida Statutes section 196.076 allows a municipality to adopt an ordinance to allow an additional homestead exemption of up to $25,000 for any person who satisfies certain requirements. Staff was directed by the City Commission, at the February 6, 2001 commission meeting, to move forward with an ordinance to implement an additional homestead exemption for citizens age 65 and older. The statute requires that the ordinance adopted by the municipality, allowing the additional exemption, meet the following requirements: 1. It must specify that the exemption applies only to taxes levied by the unit of government granting the exemption. 2. It must specify the amount of the exemption , which may not exceed $25,000. 3. It must require that a taxpayer claiming the exemption annually submit to the property appraiser a sworn statement of household income on a form prescribed by the Department of Revenue, not later than March 1s`. The statute also requires the following eligibility criteria be met to qualify for the program: • Must be 65 years of age or older • Must have legal or equitable title to real estate located within corporate limits of the City and maintain their permanent residence • Must currently qualify and receive homestead exemption • Household income does not exceed $20,680 (adjusted gross income of all members of a household) • Must file an application with the Property Appraiser no later than March 1st of each year for which the exemption is claimed. • Application shall be on a form prescribed by the Department of Revenue and shall include a sworn statement of Household Income for all members of the Houseld. ' 5\ Pow1 \ \ Pr.t8 1 L::£8'S Wa.8' e,:olt es • On or before June 1st of each year, applicant must file supporting documentation with the Property Appraiser, including : 1. copies of all federal income tax returns 2. wage and earning statements (W-2 forms) 3. any other documentation as may be required by the Dept. Of Revenue or Property Appraiser The additional exemption is applicable to qualified persons on all ad valorem tax millage rates levied by City beginning with the year 2002 tax roll. The $20,680 income limitation shall be automatically adjusted annually by the percentage of change in the average cost-of-living index in the period Jan 1S` through December 31st if the immediate prior year. The additional exemption saves the taxpayer$116.41. Staff anticipates the total reduction in tax revenue will not exceed $20,000. Currently, there are 116 Ocoee residents enrolled with Orange County for the additional homestead exemption offered by Orange County.. Ordinance 2001-030 incorporates all the requirements as detailed above. Staff recommends adoption of Ordinance 2001-030. ica4A) / ORDINANCE NO. 2001-30 AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA AMENDING CHAPTER 160 (TAXATION) OF THE CODE OF ORDINANCES OF THE CITY OF OCOEE, FLORIDA BY ADOPTING A NEW ARTICLE III PROVIDING FOR AN ADDITIONAL $25,000.00 HOMESTEAD EXEMPTION FOR QUALIFIED RESIDENTS OF THE CITY OVER 65 YEARS OF AGE, ADOPTING SECTION 160-7 AUTHORITY AND PURPOSE, SECTION 160-8 DEFINITIONS, SECTION 160-9 ENTITLEMENT TO ADDITIONAL HOMESTEAD EXEMPTION, SECTION 160- 10 ANNUAL ADJUSTMENT OF INCOME, SECTION 160- 11 REQUIREMENTS .FOR CLAIMING ADDITIONAL HOMESTEAD EXEMPTION, AND SECTION 160-12 NOTICE REQUIREMENTS; PROVIDING FOR CONFLICTING PROVISIONS, CODIFICATION, SEVERABILITY AND AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Ocoee, Florida, has made the following determinations: 1. In accordance with Section 6(f), Article VII of the Florida State Constitution and Section 196.075, Florida Statutes, the City of Ocoee may adopt an ordinance to allow an additional homestead exemption of up to $25,000.00 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 the age of 65 and whose household income does not exceed $20,000.00 annually; and 2. In accordance with state law, beginning January 1, 2001, the $20,000.00 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; and 006.208825.1 ORDINANCE NO. 2001-30v AN ORDINANCE OF THE CITY OF OCOEE, FLORIDA AMENDING CHAPTER 160 (TAXATION) OF THE CODE OF ORDINANCES OF THE CITY OF OCOEE, FLORIDA BY ADOPTING A NEW ARTICLE III PROVIDING FOR AN ADDITIONAL $25,000.00 HOMESTEAD EXEMPTION FOR SENIOR CITIZENS, ADOPTING SECTION 160-7 AUTHORITY AND PURPOSE, SECTION 160-8 DEFINITIONS, SECTION 160-9 ENTITLEMENT TO ADDITIONAL HOMESTEAD EXEMPTION, SECTION 160- 10 ANNUAL ADJUSTMENT OF INCOME, SECTION 160- 11 REQUIREMENTS FOR CLAIMING ADDITIONAL HOMESTEAD EXEMPTION, SECTION 160-12 NOTICE REQUIREMENTS; PROVIDING FOR CONFLICTING PROVISIONS, CODIFICATION, SEVERABILITY AND AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Ocoee, Florida, has made the following determinations: 1. In accordance with Section 6(f), Article VII of the Florida State Constitution and Section 196.075, Florida Statutes, the City of Ocoee may adopt an ordinance to allow an additional homestead exemption of up to $25,000.00 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 the age of 65 and whose household income does not exceed $20,000.00 annually; and 2. In accordance with state law, beginning January 1, 2001, the $20,000.00 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; and 006.208825.1 WHEREAS, the City Commission of the City of Ocoee desires to make available to its qualified residents over 65 years of age an additional homestead exemption in the amount of $25,000.00. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF OCOEE, FLORIDA, AS FOLLOWS: SECTION 1. Authority. The City Commission of the City of Ocoee has the authority to adopt this Ordinance pursuant to Section 6(f), Article VII of the Constitution of the State of Florida, and Section 196.075, Florida Statutes, and Chapter 166, Florida Statutes. SECTION 2. A new Article III of Chapter 160 of the Code of Ordinances of the City of Ocoee, Florida is hereby adopted as follows: ARTICLE III ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS Section 160-7. Authority and Purpose. This Article is adopted pursuant to the specific authority of Section 6(f) of Article VII of the Florida Constitution, and Section 196.075, Florida Statutes, and the City's home rule powers granted by Chapter 166, Florida Statutes. The purpose of this Article is to provide an additional ad valorem tax exemption in the amount of $25,000.00 to reduce the burden of taxation for senior residents of the City with limited financial income. Section 160-8. Definitions. For purposes of this Article, the following words, terms and phrases, as used in herein, shall have the meanings set forth herein, unless the context clearly indicates otherwise: City means the City of Ocoee, Florida. 006.208825.1 2 Department of Revenue means the Department of Revenue for the State of Florida. 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. Household Income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a Household. Property Appraiser means the Orange County Property Appraiser. Sixty-five (65) years of age means a person who has attained the age of sixty-five (65) prior to January 15t of the tax year for which the additional homestead exemption is sought. Section 160-9. Entitlement to additional homestead exemption. (a) Any person sixty-five (65) years of age or older and who has legal or equitable title to real estate located within corporate limits of the City and who maintains thereon his or her permanent residence, and which residence qualifies for and receives homestead exemption pursuant to Section 6(a) of Article VII of the Florida Constitution and whose Household Income does not exceed $20,000.00 shall be entitled, subject to the provisions of this Article, to an additional homestead exemption of $25,000.00, as provided in this Article. (b) The additional homestead exemption shall be applicable to all ad valorem tax millage rates levied by the City and, if applicable, shall be subject to the provisions of Sections 196.131 and 196.161, Florida Statutes. Further, the additional exemption granted by this Article shall apply only to taxes levied by the City. 006.208825.1 3 (c) If title to the property is held jointly with right of survivorship, then the person residing on the property and otherwise qualifying for the additional homestead exemption may receive the entire amount of the additional homestead exemption provided herein. (d) The additional homestead exemption provided herein shall be available to qualified persons beginning with the year 2002 tax roll upon submission of the appropriate forms to the Property Appraiser and compliance with the provisions of this Article and section 196.075, Florida Statutes. Section 160-10. Annual adjustment of income. Beginning January 1, 2001, and continuing every January 1" thereafter, the $20,000.00 income limitation set forth in Section 160-9(a) hereof shall be automatically adjusted by the percentage of change in the average cost-of-living index in the period of January 1st through December 31' of the immediate prior year as compared to the same period for the year prior to that year. As used herein, the term "index" shall be the average of the monthly consumer- price-index figures for the stated twelve (12) month period, for the United States as a whole, issued by the United States Department of Labor. Section 160-11. Requirements for claiming additional homestead exemption. (a) Every person claiming the additional homestead exemption pursuant to this Article must file an application with the Property Appraiser no later than March 1S` of each year for which such exemption is claimed. The application shall be on a form prescribed by the Department of Revenue and shall include a sworn statement of Household Income for all members of the Household. On or before June 1" of each year, each 006.208825.1 4 applicant must file supporting documentation with the Property Appraiser, including copies of all federal income tax returns, wage and earning statements (W-2 forms), and such other documentation as may be required by the Department of Revenue or the Property Appraiser, including documentation necessary to verify the income received by all members of the Household for the prior year. The applicant's statement shall attest to the accuracy of all documentation provided. The Property Appraiser shall not grant the exemption without the required documentation. (b) Failure to file the application and sworn statement by March 15`, or failure to file the required supporting documentation by June 1st of any given year shall constitute a waiver of the additional homestead exemption privilege for that year. Section 160-12. Notice requirements. The City Clerk shall, prior to December 1, 2001, provide a certified copy of the Ordinance adopting this Article to the Property Appraiser and, in the event this Article is subsequently repealed or amended, notification of such repeal or amendment shall be provided by the City Clerk to the Property Appraiser no later than December 1S` of the year prior to the year in which the additional homestead exemption provided herein expires. SECTION 4. Conflicts. All ordinances, resolutions, parts of ordinances, or parts of resolutions of the City of Ocoee in conflict herewith are hereby repealed and rescinded. SECTION 5. Severability. If any section, subsection, sentence, clause, phrase, or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of 006.208825.1 5 competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portion hereto. SECTION 6. Codification. It is the intention of the City Commission of the City that the provisions of this Ordinance shall become and be made a part of the Code of Ordinances of the City; and that sections of this Ordinance may be renumbered or relettered and the word "ordinance" may be changed to "chapter," "section," "article," or such other appropriate word or phrase in order to accomplish such intentions; and regardless of whether such inclusion in the Code is accomplished, sections of this Ordinance may be renumbered or relettered and the correction of typographical errors which do not affect the intent may be authorized by the City Manager, without need of public hearing, by filing a corrected or recodified copy of same with the City Clerk. SECTION 7. Effective Date. This Ordinance shall become effective immediately upon passage and adoption. 006.208825.1 6 PASSED AND ADOPTED this day of , 2001. APPROVED: ATTEST: CITY OF OCOEE, FLORIDA Jean Grafton, City Clerk S. Scott Vandergrift, Mayor (SEAL) ADVERTISED October 18, 2001 READ FIRST TIME October 16, 2001 READ SECOND TIME AND ADOPTED , 2001 UNDER AGENDA ITEM NO. FOR USE AND RELIANCE ONLY BY THE CITY OF OCOEE, FLORIDA APPROVED AS TO FORM AND LEGALITY this day of , 2001. FOLEY & LARDNER By: City Attorney 006.208825.1 7