2014-007 Additional Homestead Exemption - Seniors with Limited IncomeORDINANCE, NO. 2014-007
AN 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
ADDITIONAI, HOMESTEAD EXEMPTION FOR QUALIFIED
RESIDENTS OVER 65 YEARS OF AGE IN ORDER TO
INCREASE THE ADDITIONAL HOMESTEAD EXEMPTION
FROM 525,000 TO $50,000 PURSUANT TO SECTION 196.075,
FLORIDA STATUES; PROVIDING FOR SEVERABILITY;
PROVIDING FOR CODIFICATION; PROVIDING AN
EFFECTIVE DATE.
WHEREAS, Florida Legislature adopted Chapter 2007 -4, Laws of Florida, effective
April 9, 2007, which amended to Chapter 166; Section 196.075, Florida Statutes, in order to
increase the additional exemption for qualified residents over 65 years of age 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 qualified residents over 65 years of age; and
WHEREAS, pursuant to Section 196.075(2)(a), Florida Statutes, the Ocoee City
Commission is authorized to adopt an ordinance increasing the additional exemption for
qualified residents over 65 years of age 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(2)(a), 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. Auth and p
This article is adopted pursuant to the specific authority of Section 6(f) of Article VII of
the Florida Constitution, and Section 196.075(2)(a), 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 Ill 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 VIl of the Florida Constitution and whose household income does not
exceed $20,000 whic amount shall be adjusted annually by the percentggg change in the average
cost -of - livingi ndex as ro vided in Section 196.075(3. Florida Statutes, as may be amended
from time to time shall be entitled, subject to the provisions of this article, to an additional
homestead exemption of X54, 9W 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 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.
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.
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The additional homestead exemption provided herein shall be available to qualified
residents over 65 years of age beginning with the year 2015 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; provided tha b e ginning with the year 2015 tax roll the
additional homestead exemption amount sh all be increased $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 year based on the consumer price- index. As of January 1, 2014, the income limitation
is $27,994. The household income cannot exceed $27,994 in order to be eligible for the
additional homestead exemption set forth in Article III of Chapter 160 of the Ocoee City Code.
SEC "TION 5. 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, 2014.
SECTION 6. 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.
SECTION 7. 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
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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 8. Effective Date
This Ordinance shall become effective
immediately upon passage and adoption.
PASSED AND ADOPTED this 0 % day of May, 2014.
APPROVED:
ATTEST: CITY OF OCOEE, FLORIDA
Be Eikenberry, City Clerk
(SEAL)
5�t-4'4
S. Scott Vandergrift, Mayor
FOR USE AND RELIANCE ONLY BY
THE CITY OF OCOEE, FLORIDA;
APPROVED AS TO FORM AND
LEGALITY
this Co day of May 20_1j
SHUFFIELD LOWMAN & WILSON P.A.
By:
City rney
READ FIRST TIME i ,2014
READ SECOND TIME AND ADOPTED
(Q , 2014
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Orlando, Florida 32801
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