007-2013 Amendment 11m MIAMI BEACH �� � _�� � ��
OFFICE OF THE CITY MANAGER 2 013 JAN " - 8 P M ` 4 1
NO. 007 --2013 C fT Y Cl...ERw IVS OFF ICE
LETTER TO COMMISSION
TO: Mayor Matti H. Bower and Members of the City Commission
FROM: Kathie G. Brooks, Interim City Manager
DATE: January 7, 2013
SUBJECT: Amendment 11 of the Florida Constitution
On November 6, 2012, Florida voters approved Amendment 11 of the Florida
Constitution, which provides for an additional homestead exemption for low income
seniors that totally exempts a taxing authority's portion of taxable value. The new
exemption can only be applied to a County or Municipality taxing authority once an
ordinance is adopted by a super majority of the members of the governing body.
On December 19, 2012, the City received the attached letter from the Miami -Dade
County Office of the Property Appraiser. The City has until March 1, 2013 to adopt and
submit an ordinance approving the new exemption for the 2013 tax roll.
City policy is stipulates that an ordinance is first considered by a City Commission
committee before being considered by the full City Commission. As a result, second
reading would occur no earlier than April and, therefore, this additional homestead
exemption would not be effective for the 2013 tax roll. To put an ordinance directly on
first reading for the January meeting to allow for second reading in February and meet
the March 15t deadline requires a Commission sponsor.
Accordingly, please advise me as soon as possible if you are interested in placing this
item on the January Commission agenda for first reading.
Pleas feel free to contact me with any questions.
KGB\ 6�4
FAcmgrl$ALLIMax Sklarl MslAmendment IILTC.docx
........... .
fee
December 19, 2012
Ms. Kathie Brooks.
Manager
City,of Morrill Beach
1700 Convention Center Drive
M lam!-Beach, R-33139'
Dear Ms, Brooks:
MIAASDADE COUNTY
OFFICE OF THE PROPERTY APPRMSE R
Honorable Pedro 6arcla
Property Apprals&
RE. Florida Constitutional Amendment 11— Provides for Additional Tax Exemption from County and
Municipality, taxes for Certain Qualified Seniors
On November 6, 2012, voters approved Amendment 11 of the Florida Constitution providing an additional homestead
exemption for low. Income seniors that totally exempts a taxing euthorlty s portion of taxable value. The eligibility
requirements for this new additional senior exemption are the same as the current- senior eixem'ptl6n. However., the
qualifying senior must also have maintained, their home as their permanent residence for at least:26 years and a
market value less than $250,000.
Tho'newe exemption can only be appfled to a County or Municipality taxing authority once on ordinance is. adopted by
a super majority of the mertiWs the governing body. Therefore, I would like to Inform you that this new senior
benefit afforded by Amendment 11 is available for your jurisdiction to adopt.
The MlamkDade Board of County Commissioners is in the process of adopting such an ordinance: that will apply to
the upcoming 2013 tax roll. Section 196,015 !Flor[do Statutes, requires a county or municipal governing authority
deliv& their *adopted ordinance to. the Property.Apprals6r no later than December 1, 2012, for the oxemptloh to be
appilicable for the 2013 tax ro However, we will accept your ordinance approving this new exemptionjf adopted
and submitted to our office no later than March 1, 2013.
.Dolosed Is Property Tax Oversight Bulletin 12-13 Coritoinlrig 'additloftal details about those changes and an
estimated fiscal 'impact for your review. If you have any questions concerning this matter,, you may call me at .305 -
v5-4o.N.
Again, if you Wish to extend this new benefit to your constituents on the 2013 tax roll, ari adopted ordinance ,MUST be
delivered to the` Office V the Property Appralserno later than March 1,201a,
;$1reicerel
'd
L ro I
maro is
Deputy Property Appraiser
Rderbricem
Joint Resolution 160— amendment language adoplM by the 2012 Florida Legislature,
Chapter 2MM2 , Laws of Florida (HB 367)'— ImplementIng language passed by the 1612 P(Orlda Legjslaturo,.
section 196.075, Florida Statutes Additional Homestead Exemption.for Persons 65 and Older,
I I I N.W 1ST $(jj'j'L 710 - MIAMI, FL01140A - 31129
IMONE: 36 -3754004 - FAkt 365-05;3(Y2.4
V X 1 .1 9 1 T r A) LINW-W-LAAM) AD-8,,G,-Q D14
Property Tax Oversight Bulletin*- PTO 12413
X
! r -E _ZM
To: Property Appraisets? ax. Collectors
Ttonx: James McAdams
Date November 7, 2012. -
Bulletin, PTO 12-13
wo K'V'V 10 111410,10 MX N
CONS TAT MONAL AME NDJliJE NT II
2012 General t lection
Additional Homestead Exemption for Persons 65 and Older;
Low4neowe Seni rs Who Maintain. Long-Term Residency on Property;
Ei qual TO ,Assessed VOtte
Amen4ment I I W d b ;voters in the November 6,20. 12 general clwlon. This
as approve Y ve
amendment changes Section 6(d) of Article V11 of the State Constitution, It revises the existing
additional homestead exemption for seniors, and authorizes a new additional, homestead
exemption for them,
Changes To the Existing Additional Homestead Exemption for yalifyinuSeniom
The amount of the exen ption that can be granted to a qualifying senior in the ordinance
adopted by a county or municipality, as changed by Chapter 2012-57, LOX,, Is noVV a flat
$50,000, instead of an amount tip to $50,000;
A county and/or rauniolpality can adopt an ord 4i granting either or both of these
additional exemptio.ns authorized by the constitution for qualifying swim.
Provisions Regarding the New Additional .Homestead Exeirlpton or Qualifying eriiors
• The amount of this exemption is equal to the assessed value of the homestead, up to ajust
value of less than $250,000; and,
• The owner must have made the property his or her permanent rqsidenco.for at least .25 years;
and,
• This exemption gars -only be granted by a super majority of the mornbers of the county or
Municipal gone. ifig body (inaJorityplus one),
Provisiofig That Apov to 8oth Additional Exemptions for Qualifying Seniors
Existing ptovision8 about how the income limitation 18 041pUlatod and applied;
Existing requirements for how a county or municipality pan adopt an. ordinance granting
either or both of these exernptions,r and,
That the 2012 changes to the constitutional and general law provisions regarding both, these
additional exemptions will first apply to the 2013 tax roll, and to all subsequent.tax rolls.
The changes to this amendinerit are implemented by C. haptor 2012-57, Laws of Florida (L.0,F.).
Bulletin PTO 1143
43
Novenlibor .7, 2012
Page 2 oft
The full text of RJR 1.69 can be accessed at:
2O 12/ rl 69
The
full text of Chapter.20 l2mS7 L.O.F., can be - accessed at: bttpWlgws;flrul — rg/201.2/57.
This bulletin is pf'ovided by the Department.of Ravenue fblr your gpqoml information. If you
want to discuss thkIsSMO, you may solid Your questions to D - RPTO(@dq.r.Mqtq.!I.fi9.
MIAMI -DADS COUNTY
OFFIOE OP THE PROPERTY APPRAISER
Impart of Poll Exonipflon SonlorPeappilles; - Amendment 11
November 13, 2012 0
Total County Impact $1;9:28;295 $79J27 $2,008j022
Notd:
The following criteria were used: (1) the folio had a senior exemption In 20 , 2, (2) the last qualified sale took place prior to 1987 and (3) the just
value of the property is under $250,000.
The count under 'QUallfledr Seniors" represents all folios based'on criteria. The count under"Senlors Affected" represents, those follosthatwill
actually show a reduction In taxable value. The difference are folios that already have, a zero taxable value before applying the additional
exemption.
Those estimates are considered a worst -case sceharlo based on the 2012 VreillMinary Roll values and 2012 adopted mIllage rates,
durrent
Qualified Seniors 5xemption
impa ct. Based on 2.012 Orel! Inary Assessmen Roll
Loss In
Operating Revenue :
bebt Revenue
total
Taxing Authority
Senior Affec Amourit.
Taxable Value.
Millage Loss
Millage Loss
Revenue Loss
0100 Miami
8,946 2
$50,000
$63,925,521
7;5710 $493M0
0,9000 $57;533
$541,5:13
0101 DOA
2 0
$50,000
$0
0,4780 $0
oi0000 $ 0
$0
0200 Miami Beach
9.05 89
$50
A637,449
6.0909 $16,064
0,2568 $077
$16,742
0201 Normandy $hores
2 2
$50
$81,782
1,1444 $94
0,0000 $0
$94
0300 Coral Gables.
49 42
$25,*000
$2,579,434
5.6690 $14j623
010000 $0
$14,623
0400 Hialeah
3,678 2,101
$50,000
$54,628,936
6,3018 .$:344,2
0,0000 $6
$844,261
0.500. Miami Springs
111 106
$25j'000
$7,177,097
6.9550 $80
0,00*00 $
$50,204
0660 Noah Mlaml
2 32
$ 5.0, 0.0 0
$567,851
udoo $4,600*
0600 $
$4,660
000 :North Ktarni Beach
186 102
$25,*600
$2,122,127
6,606 $14,014
1,040 $2,265
$16,223
MOO opa-locka
42 1
$%000
$628
9,1000 $6
0,000 $0
$6
0900 South Miami
59 3
$50,*000
$1,039,349
4,8680 A8.86
0,0000 $0
$4y536
1060 Homestead
55 7
$0,000
$118
6.2435 $740
0,0600 $0
$140
1100 Miami Shores
28 28
$0
$1,366,588
8,0000 $10,533
j0.7500 $1,025
$
1266 11al Harbour
6 4
$0,000
$197,121
7,2619 $447
oxoc)o $0
$447
1300 Bay Harbor Islandi.
16 9
$25,000
$252,49 * 8
5.2971 $4,387
ok000 $0
$1,337
1400 Sur 6ide'
2 2
$50 000
. �1
$54,358
513600 W8
010000 $0
$288
-
150.0 West Miami
169 168
$25,009
$7,$00,996
68858 $51,650
A0000 .$0
$51,650
1600 Florida City
40 37
$0
$697,880
73500 $5-A09
0;.0000*
$5,409
1700 Biscayne Park
10 10
$25
$371,491
9,5000 $3,529.
.0=00 $0
0,529
1800 El Portal
17 7
$50,o00
$157,577
813000 $1,308
OXOGG. $0
$
1900 Golden Beach
0 0
$25,000
$0
6m54 $6
1.5050 .$0
$0
2000 Pinecrest
2 6
s50
$D
22000 $0
0.0000 $0
$0
2160 Indian Creek
0 0
$0
7,9518 $o
ti,%Ob $0
$0
2206 Medley
7 7
$0
$129,873
5;5850 $7
0.0000 $0
$725
2800 North Bay Village
22 9
$%Ooc)
$310,089
4,7772 $1,481
I,2355 $388
$1,864
2400 Key Biscayne
9 9
$50,000
$416,899
8,2060 $1,384
0,0000 0
$1,334
2500 Sweetwater
167 1.69
$50,006
55,987,443
23200 $11,60
0.0000 :$0
$11,643
2600 Virginia Gardens
34 14
$0
$2
5,4233 $1:1,428
OmOo $0
$ il,42a
2700 Hialeah Gardens
38 a
$26,000
$143i170
53812 $770
0,000 $0
$770
2800 Av entura
122 73
$25,000
$2
13261 A778
0,0000 $6
$3,778
31.00 Sunny lslo$ Beach
97 50
$50,000
$1,395,83
2X000 $3,908
0,0000
$3,908
3200 Miami Lakdsj
49 40
$50,000
0.0000 $0
$4,307
3300 PA)I*etto Bay
17 26
$50,000
$1,145,635
14470 $2,803
0,0000 $0
$2j803
3400 MIAMI Gatclens
1 449
6,3620 $45,177
0,0000 $0
$45,177
3500 Dbral
11 7
$s61.06
$147,38b
2MI5 $32 . 7
0.00OG
j
$A27
136bo Cutler Bay 1
is 7 .
$0, 000
620,0061
2�5702 $4
'd
OMOO $0
$4,164
Total County Impact $1;9:28;295 $79J27 $2,008j022
Notd:
The following criteria were used: (1) the folio had a senior exemption In 20 , 2, (2) the last qualified sale took place prior to 1987 and (3) the just
value of the property is under $250,000.
The count under 'QUallfledr Seniors" represents all folios based'on criteria. The count under"Senlors Affected" represents, those follosthatwill
actually show a reduction In taxable value. The difference are folios that already have, a zero taxable value before applying the additional
exemption.
Those estimates are considered a worst -case sceharlo based on the 2012 VreillMinary Roll values and 2012 adopted mIllage rates,
Qualified
current
Seniors
Exemption
Impact Based on =2 preliminary Assessment Roll
Loss In
Operating Revenue
Debt Rovenue
Total
County Authorities
Senior
Affected
Amount,
Taxable Value
Millage
Loss
Millage
Loss
Revenue Loss
Countywide
18,211
8,979
$50,000
$272,864,995
4.70215
$1,283,421
61850
$.77,767
$1
3000 Unincorporated
7,444
3,776
$50,0007
$.124,5971,423
1.9283
$241,621
6,0000
$6
$141,0.21
51re & Rescue
1f1, 22A
4,6
.$4
$56,0
t145A6,948
2.44%
$966550
0 6131.
$1960
06011
Library
14�000
6,laq
$$0,00 1
$ZI6*2$?,008I
1
0,1725
3Y
-s I
0,0000°
01
Total County Impact $1;9:28;295 $79J27 $2,008j022
Notd:
The following criteria were used: (1) the folio had a senior exemption In 20 , 2, (2) the last qualified sale took place prior to 1987 and (3) the just
value of the property is under $250,000.
The count under 'QUallfledr Seniors" represents all folios based'on criteria. The count under"Senlors Affected" represents, those follosthatwill
actually show a reduction In taxable value. The difference are folios that already have, a zero taxable value before applying the additional
exemption.
Those estimates are considered a worst -case sceharlo based on the 2012 VreillMinary Roll values and 2012 adopted mIllage rates,