HomeMy WebLinkAboutOrdinance 2001-30
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(t), 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
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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(t), 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(t) 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.
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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 aKe means a person who has attained the age of sixty-five (65)
prior to January 1st 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.
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(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 pt 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 st 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 claimin~ 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 pt 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 1st of each year, each
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Section 160-12.
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 1 st, or
failure to file the required supporting documentation by June 1 st, of any
given year shall constitute a waiver of the additional homestead
exemption privilege for that year.
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 1 st 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
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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.
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PASSED AND ADOPTED this
ATTEST:
J
(SEAL)
FOR USE AND RELIANCE ONLY
BY THE CITY OF OCOEE, FLORIDA
APPROVED AS TO FORM
AND LEGALITY (ul
this ~ day of (h}!.v,J,v;- 2001.
FOLEY ~ARD~R Il A.1 /J
By: ~ [ ;'c.c~
City Attorney
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t, -1. day of /VOt/~1k &be... , 2001.
APPROVED:
CI. T~_~F OCOEE, F~, RillA ..
~ / L ,;4
"'.;) . ;M;- fj..Y,~
s. SCO~dergrift, Mayor - -
ADVERTISED October 18, 2001
READ FIRST TIME October 16, 2001
READ SECOND TIME AND ADOPTED
NOV6/lf\ BtE::R. " ,2001
UNDER AGENDA ITEM NO. VI . ~ I .
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