Transmittal letters and receipts of delivery ,;REV
MIANMBEACH
City of Miami Beach, 1700 Convention Center Drive,Miami Beach, Florida 33139,www.miamibeachfl.gov
Office of the City Clerk
Rafael E. Granado
Tel: 305-673-7411 Fax: 786-394-4127 Email: CityClerk @miamibeachfl.gov
February 8, 2013
Ms. Veronica Rubert
Miami-Dade County Office of the Property Appraiser
111 NW 1 st Street, Suite 710
Miami, FL 33128
RE: Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors—
Florida Constitutional Amendment 11
Dear Ms. Rubert:
Enclosed please find a certified copy of City of Miami Beach's Ordinance 2013-3792, approving
an additional Homestead Exemption for low-income senior citizens who are long-term residents
of Miami Beach. This Ordinance was adopted by a super majority of the Miami Beach City
Commission on February 6, 2013.
If you need additional information, please do not hesitate to call.
Respectfully,
R"Gra sq.
City Clerk
REG/kf
c. Matti Herrera Bower—Mayor, City of Miami Beach
Michael G6ngora—Vice-Mayor, City of Miami Beach
Pedro Garcia —Property Appraiser, Miami-Dade County
Lazaro Solis— Deputy Property Appraiser, Miami-Dade County
Kathie G. Brooks— Interim City Manager, City of Miami Beach
Jose Smith —City Attorney, City of Miami Beach
Debora Turner— First Assistant City Attorney, City of Miami Beach
Victoria Kroger— Budget Officer, City of Miami Beach
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,historic
community.
F:\CLER\$ALL\REG\COMMISSION MEETINGS\2013\02062013\Transmittal Ordinance 2013-3792 Homestead Exemption for
Seniors.doc
Granado, Rafael
From: Granado, Rafael
Sent: Friday, February 08, 2013 3:14 PM
To: Ivrubert @miamidade.gov'
Cc: Granado, Rafael; Brooks, Kathie; Smith,Jose;Turner, Debora; Kroger,Victoria
Subject: Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors—
Florida Constitutional Amendment 11
Attachments: ORD #2013-3792.pdf
Good afternoon Ms. Veronica Rubert,
It was a pleasure speaking to you earlier today. Pursuant to your instructions, enclosed please find a certified
copy of City of Miami Beach's Ordinance 2013-3792, approving an additional Homestead Exemption for low-
income senior citizens who are long-term residents of Miami Beach. This Ordinance was adopted by a super
majority of the Miami Beach City Commission on February 6, 2013.
A hard copy will be delivered to your office on Monday, February 11, 2013.
Please acknowledge receipt of this e-mail.
If you need additional information, please do not hesitate to call.
Respectfully,
MIAMSEACH
Rafael E. Granado, City Clerk
CITY CLERK'S OFFICE
1700 Convention Center Drive, Miami Beach, FL 33139
Tel: 305-673-7411 www.miamibeachfl.gov
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,
historic community.
I
ORDINANCE NO. 2013-3792
AN ORDINANCE OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, AMENDING CHAPTER
102 OF THE MIAMI BEACH CITY CODE, ENTITLED
"TAXATION," BY CREATING SECTION 102-2, TO BE ENTITLED
"HOMESTEAD EXEMPTION FOR LOW-INCOME SENIOR
CITIZENS WHO ARE LONG-TERM RESIDENTS"; PROVIDING
FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR
CERTAIN LOW-INCOME QUALIFYING SENIOR CITIZENS WHO
ARE LONG-TERM RESIDENTS TO BE APPLIED TO MILLAGE
RATES LEVIED BY THE CITY OF MIAMI BEACH; REQUIRING
DELIVERY OF ORDINANCE TO THE MIAMI-DADE COUNTY
PROPERTY APPRAISER; PROVIDING FOR REPEALER,
SEVERABILITY, CODIFICATION, AN EFFECTIVE DATE, AND
REQUIRING A.MAJORITY PLUS ONE VOTE OF THE MEMBERS
OF THE CITY COMMISSION.
WHEREAS, on September 20, 2011, Representative Jose Oliva (R-Hialeah) filed
House Joint Resolution 169 for consideration during the 2012 Florida legislative session
related to property tax relief for low-income senior citizens who are long-term residents;
and
WHEREAS, during the 2012 session, the Florida Legislature enacted House
Joint Resolution 169 and placed the question on the statewide November 2012 ballot as
Amendment No. 11, and also enacted House Bill 357 implementing Amendment No. 11
contingent on voters approving it, Chapter 2012-57, Laws of Florida; and
WHEREAS, on November 8, 2012, voters approved Amendment No. 11 by the
required 60 percent needed for passage; and
WHEREAS, pursuant to Amendment No. 11 and House Bill 357, now codified as
Article VII, Section 6(d)(2) of the Florida Constitution and Section 196.075, Florida
Statutes, respectively, the board of county commissioners of any county and the
governing body of municipalities may adopt an ordinance to allow an additional
homestead exemption for the amount of the assessed value of the property for any
person who has the legal or equitable title to real estate with a just value of less than
$250,000 and has maintained thereon the permanent residence of the owner for at least
25 years, who has attained the age of 65, and whose household income does not
exceed the income limitations set forth in state law, which is currently $27,030 and
adjusted annually; and
WHEREAS, Article VII, Section 6(d) provides that a municipality may implement
this low-income senior homestead exemption for long-term residents in addition to or in
place of the existing additional $50,000 senior citizen homestead exemption at the
option of the municipality; and
WHEREAS, Section 196.075, Florida Statutes, provides that this low-income
senior exemption must be authorized by a majority plus one vote of the members of the
governing body of the municipality granting such exemption; and
WHEREAS, on May 5, 2007, the Mayor and City Commission pursuant to
Ordinance No. 2007-3558 increased the homestead exemption for certain qualifying
senior citizens from $25,000 to $50,000, as codified in Section 102-1 of the Code of the
City of Miami Beach, Florida; and
WHEREAS, in addition to the existing additional $50,000 senior citizen
homestead exemption adopted pursuant to Ordinance 2007-3558, the Mayor and City
Commission wish to implement the additional homestead exemption for low-income
senior citizens who are long-term residents in accordance with the provisions of Article
V11, Section 6(d)(2), of the Florida Constitution, and Section 196.075 of the Florida
Statutes.
NOW, THEREFORE, 13E IT ORDAINED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA by a majority plus one vote
of the members of the City Commission as follows:
SECTION 1. Section 102-2 of the Code of the City of Miami Beach, Florida, is
hereby created to read as follows:
CHAPTER 102
TAXAT I O N
Article I. In General
2
Sec. 102-2. Homestead exemption for low-income senior citizens who are
long-term residents.
(a) In accordance with Article VII, Section 6(d)(2)of the Florida Constitution and
Section 196.075 of the Florida Statutes, any person who meets the following criteria
shall be entitled to make application for an additional homestead exemption for the
amount of the assessed value of the property:
M has the legal or equitable title to real estate located within the
City of Miami Beach, Florida with a iust value of less than
$250,000,
(ii) has maintained thereon the permanent residence of the owner
for at least 25 years,
(iii) has attained the age of 65, and
(iv) has a household income that does not exceed the income
limitations set forth in state law, which is currently $27,030 and
adjusted annually.
(b) The exemption set forth in subsection (a) above shall be in addition to and shall not
replace the additional $50,000 senior citizen homestead exemption adopted pursuant to
Ordinance No. 2007-3558 and codified in Section 102-1 of the City Code.
(c) Every person claiming the additional homestead exemption pursuant to subsection
(a) above must file an application therefore with the Miami-Dade County Property
Appraiser ("Property Appraiser") no 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, unless the filing of
annual supporting documentation is waived by the Miami Dade County Board of County
Commissioners. Such documentation shall include copies of all federal income tax
returns, wage and earning statements, and such other documentation as required by
the Miami Dade County Board of County Commissioners, including documentation
necessary to verify the income received by all of the members of the household for the
prior year.
3
(d) 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.
(e) Notwithstanding subsections (c) and (d) above, if the Property Appraiser, pursuant to
Section 196.011(9) Florida Statutes, requests that the Miami-Dade County Board of
County Commissioners waive the requirement that an annual application and income
statement be made for renewal of the exemption provided in Section 196.075, then after
an initial application for exemption has been made and the exemption is granted
pursuant to Section 196.075, subsection (c) and (d) shall not apply and the requirement
that an annual renewal application or Income Statement be submitted to the Property
Appraiser for exemption of property within the County shall be waived except in the
circumstances set forth below. A timely annual application together with the required
Income Statement for exemption shall be required whenever:
(i) property exempted on the assessment roll of the immediate
preceding tax year is sold or otherwise disposed of,
(ii)the ownership changes in any manner,
(iii) the applicant ceases to use the property as his or her
homestead, or
(iv) the status of the owner changes so as to change the exempt
status of the property, as provided in Section 196.011(9)(a), Florida
Statutes.
(f) This additional exemption shall be available commencing with the 2013 tax roll and
shall continue with all subsequent tax rolls.
(g) Commencing January 1, 2013, and each January 1 thereafter, the annual income
limitation applicable to this Ordinance shall be adiusted annually as provided in state
law and shall be applicable as of January 1 of each year.
(h) The City Clerk shall file a copy of this Ordinance in the appropriate books and
records and shall transmit a copy to the Miami-Dade County Property Appraiser on or
before March 1, 2013.
SECTION 2. Repealer.
All ordinances or parts of ordinances in conflict herewith be and the same are
hereby repealed.
4
SECTION 3. Severability.
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.
SECTION 4. Codification.
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 a part of the Code of the City of Miami Beach, Florida. The sections of this
ordinance may be renumbered or re-lettered to accomplish such intention, and the word
"ordinance" may be changed to "section," "article," or other appropriate word.
SECTION 5. Effective Date.
This Ordinance shall take effect the 16thday of February , 2013.
PASSED and ADOPTED this 6th day of February , 2013.
. ATTEST: , ,�`�;. --�
c>1 �• i�
_ `` •, �: `. `a MA ''I RRI kA BOWER
_ MAYOR
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RAFA�L E. GRANADO, CITY CLERK`,-%--- !`'4'
�'\���i.�—ter.\"•��LY
Underline denotes additions
--
StFike-thrGugh denotes deletions APPROVED AS TO
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(Sponsored by Mayor Matti Herrera Bower and & FOR EXECUTION
Vice-Mayor Michael Gongora)
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FAA7T0ITURN\0RDINANC\Low Income Senior Homestead Exemption.rt-f
STATE OF FLORIDA
COUNTY OF MIAMI-DADE
I, RAFAEL E.GRAN;A ,City Clerk of City of
Miami Beach,Florida,do hereby certify that
the abom and i is a true and amect
copy of the original thereof on file in this
®face.
WnSS my hand and the seal of said aty
this -o day of A.®.,20 .5
RAFAEL E.GRANA•D
City Clerk.of the City of Miami Reach,Florida
COURIER WORK ORDER
FROM:(Dep v.) BUDGET CODE' LEPH E: DATE
TYPE OF DOCUME T: AUTHORIZED BY:
DELIVER TO:
Addressee's Nam Phone No.
Addressee's Address
72 IL_
RECEIPT IS HEREBY ACKNOWLEDGED FOR MATERIAL RECEIVED FROM THE CITY OF MIAMI BEACH:
l
fiDate/Time
Reciptent's Si ature Courier' i ature
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Recipient's Name Printed Courier's Name Printed
fDO NOT WRITE IN THIS AREA. FOR OFFICIAL USE ONLY
TIME ORDER RECEIVED: SHIPPED VIA: ❑ INTERNAL ❑ EXTERNAL
ORDER PHONED IN: CONFIRMATION NO. PICKED UP/DELIVERED:
COST
CENT.SERV.- White RECEIPT- Canary DEPT.COPY- Pink
APRIL 1996
COURIER WORK ORDER
FROM:(Dept.,Div. BUDGET CODE: TIzLEPH N DATE:
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TYPE OF DOCUMEN AUTHORIZED BY:
DELIVER TO:
Addressee's Na Phone No.
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RECEIPT IS HEREBY ACKNOWLEDGED FOR MATERIAL RECEIVED FROM THE CITY OF MIAMI BEACH:
Date/Time
opi is ignatt�r Courier's Signa ure
Recipient's Name Prlhted Courier's Name Printed
DO NOT WRITE IN THIS AREA. FOR OFFICIAL USE ONLY
TIME ORDER RECEIVED: SHIPPED VIA: ❑ INTERNAL ❑ EXTERNAL
ORDER PHONED IN: CONFIRMATION NO. PICKED UP/DELIVERED:
CENT.SERV.- White RECEIPT- Canary COST DEPT,COPY- Pink
APRIL 1996
I
COURIER WORK ORDER
FROM:(Qe BUDGET CODE: TELEP NE: DATE
TYPE OF DOCUM NT: AUTHORIZED BY:
DELIVER TO: C T F 5
Addressee's N me Phone No.
Addressee's Address
40Z.A2D Sal.Sj
RECEIPT IS HEREBY ACKNOWLEDGED FOR MATERIAL RECEIVED FROM THE CITY OF MIAMI BEACH:
lw / /
Date/Ti e-
Recipient's Signature Courier's sign yt e
Recipient's Name Printed Courier's Name Printed
DO NOT WRITE IN THIS AREA. FOR OFFICIAL USE ONLY
TIME ORDER RECEIVED: SHIPPED VIA: o INTERNAL o EXTERNAL
ORDER PHONED IN: CONFIRMATION NO. PICKED UP/DELIVERED:
COST
CENT.SERV.- White RECEIPT- Canary DEPT.COPY- Pink
APRIL 1995
r
Granado, Rafael
From: Granado, Rafael
Sent: Monday, February 11, 2013 2:01 PM
To: Granado, Rafael; Brooks, Kathie; Smith, Jose;Turner, Debora; Kroger, Victoria
Subject: RE:Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors
- Florida Constitutional Amendment 11
Good afternoon,
Please find below email from the Property Appraiser's Office, acknowledging receipt of both the electronic and hard
copies of Ordinance 2013-3792, the additional Homestead Exemption for low income senior citizens.
Regards,
MIAMMEACH
Rafael E. Granado, Esq., City Clerk
CITY CLERK'S OFFICE
1700 Convention Center Drive, Miami Beach, FL 33139
Tel: 305-673-7411 www.miamibeachfl.gov
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,
historic community.
From: Rubert, Veronica (PA) jmailto:VRUBERT @miamidade._ovl
Sent: Monday, February 11, 2013 1:34 PM
To: Granado, Rafael
Subject: RE: Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors - Florida Constitutional
Amendment 11
Good afternoon Rafael—we've also received the hard copy. Thanks
From: Granado, Rafael jmai Ito:RafaelGranado @miamibeachfl.gov]
Sent: Monday, February 11, 2013 9:12 AM
To: Rubert, Veronica (PA)
Cc: Granado, Rafael
Subject: FW: Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors— Florida
Constitutional Amendment 11
Good morning Ms. Rubert,
Last Friday the City of Miami Beach was experience e-mail problems. So I am not certain if you received the below.
Please note that hard copies are being delivered to your office this morning.
If possible, please acknowledge receipt of this e-mail.
Rega rd,
MIAMMEACH
Rafael E. Granado, Esq., City Clerk
CITY CLERK'S OFFICE
1700 Convention Center Drive, Miami Beach, FL 33139
Tel: 305-673-7411 www.miamibeachfi.gov
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,
historic community.
From: Granado, Rafael
Sent: Friday, February 08, 2013 3:14 PM
To: 'vrubert@miamidade.gov'
Cc: Granado, Rafael; Brooks, Kathie; Smith, Jose; Turner, Debora; Kroger, Victoria
Subject: Additional Tax Exemption from the City of Miami Beach for Certain Qualified Seniors— Florida Constitutional
Amendment 11
Good afternoon Ms. Veronica Rubert,
It was a pleasure speaking to you earlier today. Pursuant to your instructions, enclosed please find a certified
copy of City of Miami Beach's Ordinance 2013-3792, approving an additional Homestead Exemption for low-
income senior citizens who are long-term residents of Miami Beach. This Ordinance was adopted by a super
majority of the Miami Beach City Commission on February 6, 2013.
A hard copy will be delivered to your office on Monday, February 11, 2013.
Please acknowledge receipt of this e-mail.
If you need additional information, please do not hesitate to call.
Respectfully,
MiAMIBEACH
Rafael E. Granado, City Clerk
CITY CLERK'S OFFICE
1700 Convention Center Drive, Miami Beach, FL 33139
Tel: 305-673-7411 www.miamibeachfl.gov
We are committed to providing excellent public service and safety to all who live, work and play in our vibrant, tropical,
historic community.
2