HomeMy WebLinkAboutLegislation (Version 3) SRCity of Miami
Legislation
Ordinance
City Hall
3500 Pan American
Drive
Miami, FL 33133
www.miamigov,com
File Number: 13-00083 Final Action Date:
(4/5THS VOTE)
AN ORDINANCE OF THE MIAMI CITY COMMISSION AMENDING CHAPTER
56/ARTICLE IV OF THE CODE OF THE CITY OF MIAMI, FLORIDA, AS AMENDED,
ENTITLED "TAXATION/HOMESTEAD EXEMPTIONS FOR SENIOR CITIZENS,"
MORE PARTICULARLY BY AMENDING SECTIONS 56-86 AND 56-87 TO INCLUDE
LANGUAGE PROVIDING FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR
CERTAIN LOW-INCOME QUALIFYING SENIOR CITIZENS WHO ARE LONG-TERM
RESIDENTS OF THE CITY OF MIAMI ("CITY") TO BE APPLIED TO MILLAGE •
RATES LEVIED BY THE CITY; CONTAINING A SEVERABILITY CLAUSE, AND
PROVIDING FOR AN IMMEDIATE EFFECTIVE DATE.
WHEREAS, on November 6, 2012, the voters of the State of Florida approved an amendment
to the Florida Constitution providing for an additional Homestead Exemption to certain qualifying senior
citizens; and
WHEREAS, pursuant to the provisions of Section 196.075, Florida Statutes, by local option,
cities may adopt an ordinance allowing for an additional Homestead Exemption equal to the assessed
value of the property to an owner who has title to real estate in Florida with a just value less than
$250,000, has maintained permanent residence on the property for not less than 25 years, is 65 or
older and whose household income does not exceed certain income limitation; and
WHEREAS, in order to qualify for the low-income senior exemption for 2012, an applicant must
be at least 65 years of age as of January 1, 2012, and have a combined household adjusted gross
income for 2012 not to exceed $27,030, as adjusted annually pursuant to Section 196.075(3), Florida
Statutes;
NOW, THEREFORE, BE IT ORDAINED BY THE COMMISSION OF THE CITY OF MIAMI,
FLORIDA;
Section 1. The recitals and findings contained in the Preamble to this Ordinance are adopted
by reference and incorporated as fully set forth in this Section.
Section 2. Chapter 56/Article IV of the Code of the City of Miami, Florida, as amended, entitled
"Taxation/Homestead Exemption for Senior Citizens," is amended in the following particulars: {1}
"CHAPTER 56
TAXATION
ARTICLE IV. HOMESTEAD EXEMPTIONS FOR SENIOR CITIZENS
City of Miami Page 1 of 3 File Id: 13-00083 (Version: 3) Printed On: 2/15/2013
File Number: 13-00083
Sec. 56-86. Qualification Additional homestead exemptions for persons 65 and older.
In accordance with Section 6(f), Article VII, of the Florida Constitution and F.S. § 196.075, as may be
amended from time to time, any person 65 years or over who has legal or equitable title to real estate
located within the city and maintains thereon his/her permanent residence, which residence qualifies
for and receives homestead exemption pursuant to Section 6(a), Article VII, of the Florida Constitution,
and whose household income does not exceed $20,000 shall be entitled to make an application for the
following an additional homestead exemptions
which if granted, shall be applicable to all ad valorem tax mileago rated apply to taxes levied by the
city._
Sec. 56-86. Qualification Additional homestead exemptions for persons 65 and older.
In accordance with Section 6(f), Article VII, of the Florida Constitution and F.S. § 196.075, as may be
amended from time to time, any person 65 years or over who has legal or equitable title to real estate
located within the city and maintains thereon his/her permanent residence, which residence qualifies
for and receives homestead exemption pursuant to Section 6(a), Article VII, of the Florida Constitution,
o-nd whose household income does not exceed $20,000 shall be entitled to make an application for the
following an additional homestead exemptions of $50,000.00. This additional homestead exemption,
which if granted, shall be applicable to all ad valorem tax miloagc rate° apply to taxes levied by the
city-_
a. Fifty -thousand dollars ($50,000) for any person whose household income does not exceed
Twenty -thousand dollars ($20,000); or
b. the amount of the assessed value of the property with a just value less than Two hundred
fifty -thousand dollars ($250,000) for any person who has been the owner for at least twenty-five (25)
years, and whose household income does not exceed the income limitation set forth in F.S. §
196.075(3).
Sec. 56-87. Application required; contents.
Every person claiming the additional homestead exemptions pursuant to this article must file an
application therefore with the Miami -Dade County Property Appraiser not later than March 1 of each
year for which such exemption is claimed. Such application shall include a sworn statement of
household income for all members of the household and shall be filed on a form prescribed by the
state department of revenue. On or before June 1 of each such year, every applicant must file
supporting documentation with the property appraiser. 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 verify the income received by all of
the members of the household for the prior year.
Sec. 56-87. Application required; contents.
Every person claiming the additional homestead exemptions pursuant to this article must file an
application therefore with the Miami -Dade County Property Appraiser not later than March 1 of each
year for which such exemption is claimed. Such application shall include a sworn statement of
household income for all members of the household and shall be filed on a form prescribed by the
state department of revenue. On or before June 1 of each such year, every applicant must file
supporting documentation with the property appraiser. 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 verify the income received by all of
City of Miami Page 2 of 3 File Id: 13-00083 (Version: 3) Printed 0n: 2/15/2013
File Number: 13-00083
the members of the household for the prior year.
Section 3. If any section, part of section, paragraph, clause, phrase or word of this Ordinance is
declared invalid, the remaining provisions of this Ordinance shall not be affected.
Section 4. This Ordinance shall become effective immediately after final reading and adoption
thereof. {2}
APPROVED AS TO FORM AND CORRECTNESS:
CITY ATTORNEY
Footnotes:
{1} Words/and or figures stricken through shall be deleted. Underscored words and/or figures shall
be added. The remaining provisions are now in effect and remain unchanged. Asterisks indicate
omitted and unchanged material.
{2} This Ordinance shall become effective as specified herein unless vetoed by the Mayor within ten
days from the date it was passed and adopted. If the Mayor vetoes this Ordinance, it shall become
effective immediately upon override of the veto by the City Commission or upon the effective date
stated herein, whichever is later.
City of Miami Page 3 of 3 File Id: 13-00083 (Version: 3) Printed On: 2/15/2013