R5B-Homestead Exemption For Certain Seniors -Bower-Gongora-COMMISSION ITEM SUMMARY
Condensed Title:
Second Reading to consider an Ordinance Adopting Amendment 11 of Florida Constitution.
Key Intended Outcome Supported:
·supporting Data (Su..Veys, Environmental Scan, etc
Should the City Commission approve an Ordinance at Second Reading amending Chapter 102 of the
Cit code?
SECOND READING
On November 6, 2012, voters approved Amendment 11 of the Florida Constitution revising
the existing additional homestead exemption for low-income seniors and authorizing a new
additional exemption for them.
On December 19, 2012, the Property Appraiser's Office advised the City that the new
exemption could only be applied by the taxing authority once an ordinance is adopted by a
super majority of the members of the City Commission
The subject Ordinance was approved at First Reading on January 16, 2013. The
Administration recommends that the Cit Commission ado t the Ordinance.
Advi~.ory B~ard Recommendation:.... .~=:==J
Financial Information: -ource of Amou nt Account s
F unds: ---1
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~-·--·-. OBPI Total
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Financial Impact Summary:
roperty Appraiser Office, the City of Miami Beach has
will be benefited by this ordinance. Based on the 2012
According to Miami-Dade County P
305 Qualifying Seniors of which 89
Preliminar~ Assessment Roll, the tq_ tal irn~act to the Cit~ in revenue loss will be $16,742.
City Clerk's OffJce Legislative Trackmg:
I
Sign-Offs:
Department Director Assistant City Manager nager
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T:\AGENDA\2013\January 16\Amendment 11 Summary.docx
lD MtAMIBEACH ~ 233
AGENDA ITEM R s B
DATE Z~b-/3
~ MIAMI BEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miomibeochfl.gov
COMMISSION MEMORANDUM
TO Mayor Matti Herrera Bower and Members of the City Commission
FROM Kathie G. Brooks, Interim City Managey~ I--
DATE: February 6, 2013
SECOND READING
SUBJECT: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.
ADMINISTRATION RECOMMENDATION
Approve the Ordinance on Second Reading.
BACKGROUND
On November 6, 2012, voters approved Amendment 11 of the Florida
Constitution revising the existing additional homestead exemption for low-income
seniors and authorizing a new additional exemption for them.
On December 19, 2012, the Property Appraiser's Office advised the City that the
new exemption could only be applied by the taxing authority once an ordinance is
adopted by a super majority of the members of the City Commission.
According to Miami-Dade County Property Appraiser Office, the City of Miami
Beach has 305 Qualifying Seniors of which 89 will be benefited by this ordinance.
Based on the 2012 Preliminary Assessment Roll, the total impact to the City in
revenue loss will be $16,742.
In order for this exemption to be applicable for the 2013 tax roll, we have to
submit our adopted ordinance to the County's Property Appraiser's Office no
later than March 1, 2013.
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These Amendment revisions are as follows:
Changes to the existing additional Homestead exemption for Qualifying Seniors
• The amount of exemption that can be granted to a qualifying senior is now
a flat $50,000 instead of an amount up to $50,000.
• A municipality can adopt an ordinance granting either or both of these
additional exemptions authorized by the constitution for qualifying seniors.
Provisions regarding the new additional Homestead exemption for Qualifying
Seniors
• The amount of this exemption is equal to the assessed value of the
Homestead, up to a just value of less than $250,000; and,
• The owner must have made the property his permanent residence for 25
years; and
• This exemption can only be granted by a super majority of the members of
the municipal governing body.
Provisions that apply to both additional exemptions for Qualifying Seniors
• The owner's household income must not exceed $27,030;
• Municipalities must pass a local ordinance granting either or both of these
exemptions; and,
• These additional exemptions will first apply to the 2013 tax roll and to all
subsequent tax rolls.
The subject Ordinance was approved at First Reading on January 16, 2013.
CONCLUSION
That the Mayor and City Commission approve the Ordinance by a super majority
on Second Reading.
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ORDINANCE NO. ____ _
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
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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
VII, Section 6(d)(2), of the Florida Constitution, and Section 196.075 of the Florida
Statutes.
NOW, THEREFORE, BE 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
TAXATION
Article I. In General
* * *
2
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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:
(i) has the legal or equitable title to real estate located within the
City of Miami Beach, Florida with a just 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.
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(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 immediately
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 adjusted 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.
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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 __ day of ______ , 2013.
PASSED and ADOPTED this __ day of _______ , 2013.
ATTEST:
RAFAEL E. GRANADO, CITY CLERK
Underline denotes additions
Strike through denotes deletions
(Sponsored by Mayor Matti Herrera Bower and
Vice-Mayor Michael Gongora)
F:\ATTO\TURN\ORD!NANC\Low Income Senior Homestead Exemption.rtf
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240
MATTI HERRERA BOWER
MAYOR
APPROVED AS TO
FORM & LANGUAGE
& FOR EXECUTION
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CITY OF MIAMI BEACH
NOTICE OF PUBLIC HEARING
NOTICE IS HEREBY given that second readings and public hearings will be hek! by
the MayOf and City COfnmission of the City of Miami Beach. Aorida, in the Commission
Chambers, 3rd Roor, City Hall. 1700 Convention Center Drive, Miami Beach. Florida, on
Werlnesday, February 6, 2013 to consider the foliowing:
10:30 a.m.
Ordinance Amending The City Code, By Deleting Chapter 18, "Businesses", Article Xll,
"Secondhand Goods", Division 3, "Pawnshops"; And Division 4, "Secondhand Dealers': And
By Amending Chapter 102, "Taxation", Article V, "Local Business Tax", Section 102-356,
'Constructioo Qf Article; Definitions"; In Order To Conform City Code Provisions On Pawnshops
And Secondhand Goods \lfrth Applicable Florida Statutes; And By Amending Chap1er 142.,
"Zoning DistrictsAnd Regulatjons," Article II "DistrictRegulatioflS," Division 4 "C0-1 Commercial,
Low lnteflSity District,· Section 142-273, 'Conditional Uses" And Divisioo5 'CD-2 Commercial,
Medium Intensity District,• Section 142-303 'Cooditional Uses" Sy Including Second Hand
Doolers Df Precious Metals As A Conditional Use In The CD-1 And CD-2 Zoning Districts;
And Division 6, "CD-3 Commercial, High lntensi1y District," Section 142-335 "ProhibiTed Uses"
And Division 18 "PS Performance Standard District," Section 142·693{c) "Permttted Uses,"
By Including Second Hand Dealers Of Precious Metals As Prohibited Uses In The C0-3 And
PS Districts.
Inquiries rnay be directed to the Planning Department at(305) 673-7550.
10:45 a.m.
Ordinance 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-lnccme Qualifying Senior Citizens Who Are Long-Term Residenis To Be
Applied To Millage Rates Levied By Thf, City Of Miami Beach; Requiring Delivery 01 Ordinance
To The Miami-Dade County Property Appraiser.
Inquiries may be directed to the Ftnance Department at {305) 673-7 4{)6.
INTERESTED PARTIES are invited to app<lar at this meeting, or be represented by an agent,
or to eK!Jress their views in writing addressed to the City Commission, c/o the City Clerk,
1700 Convention Center Drive, 1st Floor, City Hall, Miami Beach, Aorida 33139. Copies
ot these items are available for public inspection during norma! business hours in the
City Clerk's Office, 1700 Convention Center Drive. 1st Floor, City Hall. Miami Beach,
Florida 33139. This meeting may be continued. and under such circumstances additiorJal
legal notice will not be provided.
Rafael E. Granada, City Cieri<
City of Miami Beach
Pursuant to Section 286.01 OS, Fla. Stat, the City hereby advises the public that if a person
decides to appeal any decision made by tr.e City Commission wtth respe~t to any matter
considered at its meeting or its hearing, such person must ensure that a vel-batim record of
the proceedings is made, which record includes the testimony and evidence upon which the
appeal is tn IJe based. This notice does not constitute consent try me Crty for the imroductkm or
admission of otherwise inadmissible or irrelevant evidence, nor does tt authorize challenges or
appeals not otherwise allowe-d by law.
To request this matenal in accessible format srgn language Interpreters, information on
access for persons wttll disabilities, and/or any accommodation to review any document
or participate in any City-sponsored proceeding, please cofltact us five days in advance at
{305) 673· 7 411 (Voice} or m users may also caY the Florida Relay Seivice at 711.
Ad#762
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