Ordinance 2000-3283 ORDINANCE NO. 2000-3283
AN ORDINANCE OF THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH,FLORIDA,
RELATING TO AD VALOREM TAXATION; PROVIDING
FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR
CERTAIN QUALIFYING SENIOR CITIZENS TO BE
APPLIED TO MILLAGE RATES LEVIED BY THE CITY;
PROVIDING REQUIREMENT OF ANNUAL APPLICATION
AND SUBMISSION OF SUPPORTING DOCUMENTATION
TO THE MIAMI-DADE COUNTY PROPERTY APPRAISER;
PROVIDING FOR WAIVER OF EXEMPTION; PROVIDING
FOR AN ANNUAL INCREASE IN THE INCOME
LIMITATION; REPEALING ALL ORDINANCES AND
RESOLUTIONS IN CONFLICT HEREWITH; PROVIDING
FOR SEVERABILITY; PROVIDING FOR CODIFICATION;
AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, on November 3, 1998, voters approved an amendment to the Florida
Constitution providing for an increased homestead exemption to certain qualifying senior citizens;
and
WHEREAS, the Mayor and City Commission of the City implemented the additional
homestead exemption for qualifying senior citizens in accordance with the provisions of Section
196.075 of the Florida Statutes,as created by the 1999 session of the Florida Legislature through its
enactment of HB 291, by the adoption of Ordinance No. 99-3219; and
WHEREAS, it is now necessary and desirable to eliminate the phase-in of the additional
$25,000 homestead exemption for persons over the age of 65.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, as follows:
Section 1. In accordance with the Section 6(f),Art. VII of the Florida Constitution and
Section 196.075 of the Florida Statutes,any person 65 years or over who has legal or equitable title
to real estate located within the City of Miami Beach, Florida, and maintains thereon his/her
permanent residence which residence qualifies for and receives homestead exemption pursuant to
Section 6(a), Art. VII of the Florida Constitution, and whose Household Income does not exceed
$20,000 shall be entitled to make application for an additional homestead exemption of(a) $9,000
in Fiscal Year 2000-2001, and (b) $25,000 in Fiscal Year 2001-2002, and each Fiscal Year
thereafter. This additional homestead exemption, if granted, shall be applicable to all ad valorem
tax millage rates levied by the City.
Section 2. Every person claiming the additional homestead exemption pursuant to this
Ordinance must file an application therefore with the Miami-Dade County Property Appraiser(the
"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 Florida 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 earnings 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. For the purposes of this Ordinance, the terms "Household" and
"Household Income"shall have the meanings ascribed thereto in Section 196.075,Florida Statutes,
as the same may be amended from time to time.
Section 3. Failure to file the application and sworn statement by March 1 or failure to
file the required supporting documentation by June 1 of any given year shall constitute a waiver of
the additional exemption privilege for that year.
Section 4. This additional exemption shall be available commencing with the year 2001
tax roll,and the Property Appraiser may begin accepting applications and sworn statements for the
year 2001 tax roll as soon as the appropriate forms are available from the Department of Revenue.
Section 5. Commencing January 1, 2001 and each January 1 thereafter, the $20,000
annual income limitation in this Ordinance shall be adjusted annually and applicable as of January
1 of that year. The annual income limitation shall be adjusted by the percentage of change in the
average cost-of-living index for the calendar year immediately prior to that year. As used herein,
"index" shall be the average of the monthly consumer-price index figures for the stated period, for
the United States as a whole, issued by the United States Department of Labor.
Section 6. The City Clerk shall deliver a copy thereof to the Miami-Dade County
Property Appraiser within ten(10) days of the effective date of this Ordinance.
Section 7. All ordinances, including, but not limited to Ordinance No. 99-3219,
resolutions or parts thereof in conflict herewith be and the same are hereby repealed.
Section 8. If any section, sentence, clause or phrase of this Ordinance is held to be
invalid or unconstitutional by any court of competent jurisdiction,then said holding shall in no way
affect the validity of the remaining portions of this Ordinance.
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November 30.2000(9:10AM)
Section 9. It is the intention of the Mayor and City Commission of the City of Miami
Beach,and it is hereby ordained that the provisions of this Ordinance shall become and be made part
of the Code of the City of Miami Beach,Florida. The sections of this Ordinance may be renumbered
or relettered to accomplish such intention, and the word "ordinance" may be changed to "section,"
"article," or other appropriate word.
Section 10. This Ordinance shall take effect ten(10) days after its adoption on the 9th
day of December , 2000.
PASSED on First Reading this 8th day of November , 2000.
PASSED and ADOPTED on Second Reading this 29th day of November , 2000.
MAYOR
ATTEST:
CITY CLERK
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
/// r r /6-2-C-00
City Attorney Date
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P.1)141
CITY OF MIAMI BEACH
OFFICE OF THE MAYOR& COMMISSION
•
MEMORANDUM
TO: JORGE M. GONZALEZ
CITY MANAGER
FROM: MATTI HERRERA-BOVVER/7), &6 /—°--fr6
COMMISSIONER
DATE: OCTOBER 26,2000
RE: HOMESTEAD EXCEPTION FOR THE ELDERLY
Please provide an update on the Homestead Exemption issue, which I brought up during the last
Commission meeting regarding the possibility of applying the whole $25,000 increase for the FY
2001-2002, opposed to the gradual distribution of exemption monies. I feel that this will benefit the
recipients of this plan.
Thank you for your attention to this matter.
MB/ept
CD
-73
Y N
•
Exhibit A
Impact of Senior Exemption on a $200,000 home
(If Qualify for exemption)
FY 00/01 FY 01/02
$200,000 $200,000
Homestead (25,000) (25,000)
Senior Homestead (9,000) (25,000)
Taxable Value $166,000 $150,000
Operating Millage 7.399 7.399
Debt Service Millage 1.156 1.156
Total Millage 8.555 8.555
Total CMB Taxes $1,420.13 $1,283.25
Increase/(Decrease) ($136.88)
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH,FLORIDA 33139
http:\\ci.m iam i-beach.fl.us
COMMISSION MEMORANDUM NO.9'2—0
TO: Mayor Neisen O. Kasdin and DATE: November 29,2000
Members of the City Commission
FROM: Jorge M.Gonzalez
City Manager SECOND READING PUBLIC HEARING
SUBJECT: AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, RELATING TO AD VALOREM
TAXATION; PROVIDING FOR AN ADDITIONAL HOMESTEAD
EXEMPTION FOR CERTAIN QUALIFYING SENIOR CITIZENS TO BE
APPLIED TO MILLAGE RATES LEVIED BY THE CITY; PROVIDING
REQUIREMENT OF ANNUAL APPLICATION AND SUBMISSION OF
SUPPORTING DOCUMENTATION TO THE MIAMI DADE COUNTY
PROPERTY APPRAISER; PROVIDING FOR WAIVER OF EXEMPTION;
PROVIDING FOR AN ANNUAL INCREASE IN THE INCOME
LIMITATION; REPEALING ALL ORDINANCES AND RESOLUTIONS IN
CONFLICT HEREWITH; PROVIDING FOR SEVERABILITY;
CODIFICATION; AND PROVIDING FOR AN EFFECTIVE DATE.
ADMINISTRATION RECOMMENDATION
Adopt the Ordinance.
ANALYSIS
On November 17, 1999, the Mayor and City Commission adopted Ordinance No. 99-3219 which
granted a$9,000 exemption for fiscal year 2000-2001 and directed the Administration to implement
the entire $25,000 exemption over the next two fiscal years (FY 01/02 and FY 02/03).
The Property Appraiser's office has informed us that 1,491 residents were granted the $9,000
exemption for the year 2000 tax roll. This equates to a reduction of ad valorem taxes to the City of
approximately $117,000 for fiscal year 2000-2001 as compared to last years County estimate of
$396,000.
Based on this revised impact, the Administration is recommending that the additional $16,000 be
implemented for the year 2001 tax roll and not spread over two fiscal years. The impact to the City
is an additional reduction of approximately$204,000 in ad valorem taxes for fiscal year 2001-2002
(assuming the total FY 00/01 adopted millage rate of 8.555). The annual impact on a$200,000
AGENDA ITEM �5 C
DATE ( l —2,9 —OD
Additional Homestead Exemption
for Qualified Senior Citizens
Page 2
November 29,2000
home is a decrease of$136.88 in the ad valorem tax payable for General Operating and Debt Service •
millage (See Exhibit A).
Adoption of this ordinance will permit qualifying Miami Beach senior citizens to apply for an
additional homestead exemption of$25,000 for the January 2001 tax roll. This Ordinance was
approved on first reading on November 8, 2000 and must be adopted before December 1, 2000 for
implementation during fiscal year 2001-2002. Therefore, the Administration recommends that the
City Commission adopt the Ordinance no later than November 29, 2000.
BACKGROUND
On November 3, 1998, Florida voters passed an amendment to the Florida Constitution that will
grant an additional Homestead Exemption to qualified resident homeowners. The Amendment
authorizes the legislature to allow counties and municipalities to grant an additional homestead tax
exemption not exceeding $25,000 to persons 65 years of age or older whose annual household
income does not exceed $20,000.
Miami-Dade County adopted Ordinance 99-86 on July 27, 1999 providing for an additional
homestead exemption of$25,000 on the county portion of the tax bill for certain qualifying senior
citizens. Every person claiming this exemption must file an application with the Miami-Dade
Property Appraiser no later than March 1, of each year. In order to qualify: you must own and
reside on the property as of January 1 of the tax roll year; you must meet the eligibility requirements
for the original $25,000 homestead exemption; yogi must be 65 years of age on or before January 1
of the tax roll year and provide proof of age; and you must have a household income of$20,000 or
less and provide proof of income. Commencing January 1,2001,and each January 1,thereafter,the
$20,000 annual income limitation shall be adjusted annually using the change in the average cost of
living index over the prior year. Additionally, the ordinance requires an annual submission of a
Sworn Statement of Household Income to the Property Appraiser's office annually no later than
March 1. Supporting documentation, a copy of Income Tax Return,must be submitted annually no
later than June 1.
Although the Florida Constitutional amendment was effective on January 1, 1999, and the County
passed an Ordinance in July 1999, the Mayor and City Commission has to adopt an Ordinance to
implement this additional exemption for certain Miami Beach qualifying senior citizens.
Based on information previously received from Miami-Dade County during September 1999, the
impact of granting this exemption in the amount of$25,000 was estimated to be a reduction of ad-
valorem tax revenue to the City of approximately $1,100,000. As such, it was recommended that
this exemption be phased in over three years as follows: $9,000 in fiscal year 2000-2001; $17,000
in fiscal year 2001-2002; and$25,000 in fiscal year 2002-2003. If the exemption was implemented
in this fashion the reduction of ad valorem taxes to the City would be $396,000 in fiscal year 2000-
2001, $748,000 in fiscal year 2001-2002, and $1,100,000 in fiscal year 2002-2003.
Additional Homestead Exemption
for Qualified Senior Citizens
Page 3
November 29,2000
Miami Beach residents who claim the additional exemption must file an application with the Miami-
Dade Department of Property Appraisal which will be used for qualifying for both the County and
City exemptions. The qualification requirements for Miami Beach residents are the same as those
for Miami-Dade County as previously explained.
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