Item #16 Senior Homestead Exemption
AGENDA ITEM COVER SHEET
Meeting Date: May 15, 2007
Item # ---.110
Contact Name:
Contact Number:
Robert Frank
1502
Reviewed By:
Depart!:lent Director:
City Manager:
Robert Frank
Mb/
---
Subject: Senior Homestead Exemption
Background Summary:
The Florida Legislature has recently amended Florida Statute 196.075 relative to the additional homestead
exemption for low income seniors. The amended statute now allows for a $50,000 exemption in addition to the
standard $25,000 exemption. Seniors 65 years of age and over with household income less than $24,214 and
a valid homestead exemption would be eligible.
Issue:
Whether to implement an additional $25,000 senior's homestead exemption.
Recommendations
Staff recommends the Commission either; a) authorize implementation of the additional senior's homestead
exemption; or b) deny implementation of the additional exemptiQn; or c) consider implementation at a future
date after the state legislature has addressed the property tax issue along with proposed exemption increases.
Attachments:
Ordinance
Financial Impact:
The Property Appraiser's Office has estimated the financial impact of lost tax revenues to the city at $30,000,
which is an increase of $15,000 for the current year and $25,000 exemption as it exists at the present.
Type of Item: (please mark with an "x")
Public Hearing
_ Ordinance First Reading
_ Ordinance Second Reading
Resolution
_ Commission Approval
Discussion & Direction
For Clerk's DeDt Use:
_ Consent Agenda
_ Public Hearing
_ Regular Agenda
_ Original Document/Contract Attached for Execution by City Clerk
_ Original Document/Contract Held by Department for Execution
Reviewed by City Attorney
Reviewed by Finance Dept.
Reviewed by 0
N/A
N/A
N/A
ORDINANCE NO.
AN EMERGENCY ORDINANCE OF THE CITY OF OCOEE,
FLORIDA AMENDING ARTICLE III OF CHAPTER 160 OF THE
CODE OF ORDINANCES OF THE CITY OF OCOEE RELATING
TO THE ADDITIONAL HOMESTEAD EXEMPTION FOR
SENIOR CITIZENS IN ORDER TO INCREASE THE
ADDITIONAL HOMESTEAD EXEMPTION FROM $25,000 TO
$50,000 PURSUANT TO CHAPTER 2007-4, LAWS OF FLORIDA;
FINDING THAT ADOPTION BY AN EMERGENCY ORDINANCE
HAS BEEN SPECIFICALLY AUTHORIZED LAW; PROVIDING
FOR SEVERABILITY; PROVIDING FOR CODIFICATION;
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Florida Legislature has adopted Chapter 2007-4, Laws of Florida, effective
April 9, 2007, which amends Section 196.075, Florida Statutes, in order to increase the
additional exemption for low income seniors that cities and counties may grant from a maximum
of $25,000 to a maximum of $50,000; and
WHEREAS, pursuant to Section 196.075, Florida Statutes, the City of Ocoee has
previously adopted Ordinance No. 2001-30 which has been codified as Article III of Chapter 160
of the Code of Ordinances of the City of Ocoee and which allows an additional homestead
exemption in the amount of $25,000 for low income seniors; and
WHEREAS, pursuant to Section 196.075, Florida Statutes, the Ocoee City Commission
is authorized to adopt an emergency ordinance increasing the additional exemption for low
income seniors from a maximum of $25,000 to a maximum of $50,000.
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE
CITY OF OCOEE, FLORIDA, AS FOLLOWS:
ORLA_307586.2
SECTION 1. Authority. The City Commission of the City of Ocoee has the
authority to adopt this Ordinance pursuant to Article VIII of the Constitution of the State of
Florida, Chapter 166, Florida Statutes, and Section 196.075, Florida Statutes, as amended by
Chapter 2007-4, Laws of Florida.
SECTION 2. Section 160-7 of Article III of Chapter 160 of the Code of
Ordinances of the City of Ocoee, Florida, is hereby amended to read as follows:
~ 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 $50.000 to reduce the burden of taxation for
senior residents of the City with limited financial income.
SECTION 3. Section 160-9 of Article III of Chapter 160 of the Code of
Ordinances of the City of Ocoee, Florida, is hereby amended to read as follows:
~ 160-9. Entitlement to additional homestead exemption.
Any person 65 years of age or older and who has legal or equitable title to real estate
located within the corporate limits of the City and who maintains thereon his or her permanent
residence, and which residence qualifies for and receives a homestead exemption pursuant to
Section 6(a) of Article VII of the Florida Constitution and whose household income does not
exceed $20,000 shall be entitled, subject to the provisions of this article, to an additional
homestead exemption of $25,000 $50.000, as provided in this article.
The additional homestead exemption shall be applicable to all ad valorem tax millage
rates levied by the City and, if applicable, shall be subj ect 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.
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.
The additional homestead exemption in the amount of $25.000 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
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and Section 196.075, Florida Statutes; orovided that beQinnim!: with the vear 2007 tax roll the
additional homestead exemDtion amount shall be increased from $25.000 to $50.000.
SECTION 4. Nothing contained in this Ordinance shall be construed as
amending Section 160-10 of the Ocoee City Code which provides that the $20,000 income
limitation set forth in Section 160-9(a) of the Ocoee City Code is annually adjusted as of January
1 of each based on the consumer price-index. As of January 1,2007, the income limitation has
increased from $20,000 to $24,214 so that the household income cannot exceed $24,214 in order
to be eligible for the additional homestead exemption set forth in Article III of Chapter 160 of the
Ocoee City Code.
SECTION 5. Emergency Ordinance. Pursuant to Section 166.041(3)(b),
Florida Statutes, and Section 196.075, Florida Statutes, as amended by Chapter 2007-4, Laws of
Florida, the City Commission of the City of Ocoee hereby finds that an emergency situation
exists due to due the express authorization from the Florida Legislature to adopt this emergency
ordinance and due to the June 1, 2007 deadline to provide notification thereof to the Orange
County Property Appraiser.
SECTION 6. Direction to City Clerk. The City Clerk is hereby authorized and
directed to deliver a certified copy of this Ordinance to the Orange County Property Appraiser by
June 1,2007.
SECTION 7. 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
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.
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SECTION 8. 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 9. Effective Date. This Ordinance shall become effective
immediately upon passage and adoption.
PASSED AND ADOPTED this _ day of May, 2007.
APPROVED:
ATTEST:
CITY OF OCOEE, FLORIDA
Beth Eikenberry, City Clerk
S. Scott Vandergrift, Mayor
(SEAL)
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED AS TO FORM AND LEGALITY this
_ day of May, 2007.
READ FIRST TIME AND ADOPTED
, 2007
UNDER AGENDA ITEM NO.
FOLEY & LARDNER LLP
By:
City Attorney
ORLA_307586.2
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