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Ordinance 99-3219 ORDINANCE NO. 99-3219 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 desire to implement 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. 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, (b) $17,000 in Fiscal Year 2001-2002, and (c) $25,000 in Fiscal Year 2002-2003. 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 2000 tax roll, and the Property Appraiser may begin accepting applications and sworn statements for the year 2000 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, 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. 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 F:NATIO U,EVL\RESO&ORDVIMSTD65.WPD 2 October 14,1999(4:15PM) G 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 27th day of November , 1999. PASSED on First Reading this 20th day of October , 1999. PASSED and ADOPTED on Second Reading this 17thday of November , 1999. MA OR ATTEST: ilajtA, CITY CLERK 1st reading 10/20/99 2nd reading 11/17/99 APPROVED AS TO FORM & LANGUAGE & FOR EXECUTION ffMg( /67/ City Attorney Date F:\ATM\LEVL\RESO&ORD\HMSTD65.WPD 3 Oclobtt 14,1999(4:I5PM) M�RADE SENIOR CITIZEN EXEMPTION Department of Property Appraisal 111 N.W. 1st Street• Suite 710 • Miami, Florida 33128-1984 Beginning August 23, 1999, the Property Appraisal Department will accept applications for an additional $25,000 Homestead Exemption. This exemption is effective for the 2000 tax year. The filing deadline for applications is March 1. • THE NEW LAW .Section 6(f) of Article VII of the Florida Constitution creates 196.075 of Florida Statutes. 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. • You must be 65 years of age on or before January 1 of the tax roll year and provide proof of age. • You must have a household income of$20,000 or less and provide proof of income. DEFINING' HOUSEHOLD INCOME • "HOUSEHOLD" means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling. • "HOUSEHOLD INCOME" means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household. • THE ADJUSTED GROSS INCOME AMOUNT is the income amount reported on IRS Form 1040, line 33. Note: Additional information on Adjusted Gross Income is available upon request. • Taxpayers and persons living in the household who file IRS Form 1040 should be prepared to provide a copy of the form with the Sworn Statement on Income together with the application for the property tax exemption. • Taxpayers and persons living in the household WHO ARE NOT REQUIRED TO FILE IRS FORM 1040 should be prepared to provide an IRS Record of Filing with the Sworn Statement on Income together with the application for the property tax exemption. Note:A Record of Filing is an official statement from the IRS. It confirms whether or not one filed an Income Tax Statement for a given year. • The new law requires an annual submission of a Sworn Statement of Household Income to the Property Appraiser's office no later than March 1. Supporting documentation, a copy of Income Tax Return, must be submitted no later than June 1. Complete Application and Return to: Miami-Dade County • Department of Property Appraisal 111 N.W. 1st Street• Suite 710 • Miami, Florida 33128-1984 Attention: Senior Citizen Exemption For Further Information Call: 305-375-4047 Usted Puede Pedir La InformaciOn en Espanol Miami-Dade County provides equal access and equal opportunity in employment and does not discriminate on the basis of dis- ability in its programs or services. This document is available in an alternative format by calling 305-375-4047. 509 01-31 7/99 390 SENIOR CITIZEN EXEMPTION Return this application to: MIAMI-DADE Miami-Dade County For Persons Age 65 and Over Property Appraisal Department 111 N.W. 1st Street•Suite 710 Application Miami, Florida 33128-1984 pp Attention: Senior Citizen Exemption Section 196.075, Florida Statutes Application Year Folio: Property Address: Name: Mailing Address: City: State: Zip Code: Complete for all household members (For additional parties attach separate sheet of paper) Name Date of Birth Social Security Number I (WE) UNDERSTAND THAT: • The total adjusted gross income added together of all persons living in the household must not exceed$20,000, excluding boarders and renters. Note: Portions of property that are rented do not qualify for the homestead exemption. • Since the tax year 1999 is not yet concluded,the adjusted gross income is not yet known and I am (we are) required to file a Sworn Statement of Household Income prior to March 1, 2000. • This exemption applies only to millage and taxes levied by cities and the county that have enacted an ordinance adopting the exemption. [ ] Yes, I (we) file Federal Income Tax Return Form 1040, 1040A, or 1040EZ. I (we) agree to submit a copy of the 1999 IRS Form and the Wage and Earnings Statement (W-2 Form) by June 1, 2000. [ ] No, I (we)do not file a Federal Income Tax Return Form 1040, 1040A, or 1040EZ. I (we) agree to submit a Sworn Statement of Household Income by March 1,2000,and a verification of non-filing on IRS Form 4506 by June 1,2000. I hereby make application for the exemption indicated and affirm that I do qualify under Section 196.075, Florida Statutes. I am a permanent resident of the State of Florida, and I own and occupy the above mentioned property. I hereby authorize the Property Appraiser's office to obtain information from utility companies to determine my continuing eligibility for homestead exemption. I understand that Section 196.131 (2), Florida Statutes, provides that any person that shall knowingly give false information for the purpose of claiming homestead exemption is guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not exceeding $5,000 or both. I declare that I have read the foregoing application and the facts in it are true. Applicant's Signature Phone Number Date 391 E_t :fg OFFICE OF THE MAYOR & yRiliffeiSgION CITY OF MIAMI : iCACH TO: SERGIO RODRIGUEZ CITY MANAGER FROM: NEISEN KASDIN MAYOR SUBJECT: ADDITIONAL HOMESTEAD EXEMPTION FOR SENIORS DATE: OCTOBER 12, 1999 As discussed at the Commission, Miami-Dade County recently afforded senior citizens an additional $25,000 Homestead Exemption, provided they meet certain criteria. The Homestead Exemption in Florida was first established over thirty years ago. Since that time, there have been no adjustments to the level of exemptions available. The County's additional exemption only applies to their portion of our residents' tax bill. The City of Miami Beach now has the opportunity to provide the same additional Homestead Exemption for seniors, applicable to our portion as well. Please agenda a Resolution implementing this additional Homestead Exemption for seniors over the recommended two or three-year period. The total impact of this proposal is approximately $1,100,000 over this period. 2c co iaa�++ru- cp C) til i_W OD 392 CITY OF MIAMI BEACH CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH,FLORIDA 33139 http:\\ci.m is m i-beach.fl.us COMMISSION MEMORANDUM NO. 850- 9 TO: Mayor Neisen Kasdin and DATE: November 17,1999 Members of the City`C mmission FROM: Sergio Rodriguez City Manager SUBJECT: SECOND ' /DING - 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 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; you must be 65 years of age on or before January 1 AGENDA ITEM R 5 DATE / I -""1-7-9 9 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. 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. (See attached copy of application form.) At the Commission meeting of September 22, 1999 the Mayor and Commission directed the Administration to research this item and report back with an analysis and recommendation. Further, the Mayor has requested in his memo of October 12, that we place an item on the agenda to implement this additional homestead exemption for seniors over the recommended two or three year period. The City commission approved this Ordinance on the first reading at the October 20, 1999 meeting. This item must be adopted before December 1, 1999, for implementation during fiscal 2000-2001. 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 must adopt an ordinance to implement this additional exemption for certain Miami Beach qualifying senior citizens. Based on information received from Miami-Dade County,the impact of granting this exemption in the amount of$25,000 is estimated to be a reduction of ad-valorem tax revenue to the City of approximately$1,100,000. As such,it is 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 is 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. Miami Beach residents who claim the additional exemption will 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. This additional exemption shall be available commencing with the year 2000 tax roll. 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. Adoption of this ordinance will permit qualifying Miami Beach senior citizens to apply for an additional homestead exemption of$9,000 for the January 2000 tax roll. In order to increase this exemption to $17,000 for the January 2001 tax roll and $25,000 for the January 2002 tax roll the Mayor and City Commission must adopt ordinances implementing these additional exemptions before December 1 of each year,as stated. Therefore,the Administration recommends that the City Commission adopt this Ordinance. W:JC$ F:\BUDG\$BUDVOSE\OO\2SENREXE WPD Z 419 443 232 US Postal Service Receipt for Certified Mail No Insurance Coverage Provided. Do not use for International Mail(See reverse) , Sent to coo!,' r.r eogie EHL. 3G C'L RoV,J)twS!-1rGvti -ba,(44"/ Street&Number / IST cine_/ 7 rit P st ale,&ZIP Code ulI r4a5 .33i22 Postage ,.01 $ l Certified Fee CI., Special Delivepy Fee Restricted Delivery Fee rn Return Receipt Showing to Whom&Date Delivered Return Receipt Showing to Whom, < Date,&Addressee's Address f 0 TOTAL Postage&Fees $ Cfy i M Postmark or Date (T 0 • • SENDER: I also wish to receive the o Complete items 1 and/or 2 for additional services. followingservices(for an rn ■Complete items 3,4a,and 4b. - W •Print your name and address on the reverse of this form so that we can return this extra fee): V card to you. at a) •Attach this form to the front of the mailpiece,or on the back if space does not 1.0 Addressee's Address u permit. 2.0 Restricted Deliveryrn I, ■Write'Return Receipt Requested"on the mailpiece below the article number. ■The Return Receipt will show to whom the article was delivered and the date ▪ delivered. Consult postmaster for fee. n, 0 3.Article Addressed to: 4a.Article Numberli VAe,11 Soe� 2-atibl,NfS '. � t t LIg3 237_ Prbce y APerct;s� rtI f +l-- 4b.Service Type � made, C u,u 0 Registered GI/Certified I I (0.V0) 1 :STIee-- ❑ Ex.ress Mail El Insured H C © 'eturnReceiptfor Merchandise ❑ COD .—.�—CI-1 F I OOH 7. Date of Delivery //02, o O 5.Received By: (Print Name) 8.Addressee's Address (Only if req ested ,� and fee is paid) W t 6.Signature: (Addre ee or Agent / ~ o X -a? /- (_ f-c�c�-1y., H PS Form 3811, December 1994 102595-98-0-0229 Domestic Return Receipt CITY OF MIAMI BEACH CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139 • CITY HALL OFFICE OF THE CITY CLERK 1700 CONVENTION CENTER DRIVE TELEPHONE: 673-741Y November 23, 1999 Mr. Joel Robbins Property Appraiser of Miami-Dade County 111 N.W. 1st Street 7th Floor Miami, Fl 33128 Dear Mr. Robbins: At the City of Miami Beach Commission Meeting of November 17th, 1999,Ordinance No. 99-3219, relating to Ad Valorem Taxation; providing for an additional homestead exemption for certain qualifying senior citizens was adopted. 4 - A certified copy of Ordinance No. 99-3219 is attached. Please take the necessary steps to implement. If you have any questions, please call me at 305-673-7411. Sincerely, L1 Robert Parcher City Clerk c: Mayor and Members of the City Commission Sergio Rodriguez, City Manager Patricia Walker, Finance Director RP:lb Enclosure F:\CLER\$ALL\LILLY\LETTERS\1999\PRTYAPPR.LTR E � 0 . o0 \ % 2 k er.) u § 0 • c % CID 2 % . � 0 t / o '\ � `§ 7 / v § g / 2 m % O § o # W o O ' © 4 k @ •_ / 0