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2007-26551 Reso RESOLUTION NO. 2007-26551 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, URGING THE GOVERNOR AND THE FLORIDA LEGISLATURE TO TAKE ALL ACTIONS NECESSARY TO ELIMINATE THE REQUIREMENT THAT LOW-INCOME SENIORS MUST ANNUALLY MAKE APPLICATION TO THE PROPERTY APPRAISER IN ORDER TO CLAIM THE ADDITIONAL HOMESTEAD EXEMPTION. WHEREAS, on November 7, 2006, Florida voters approved an amendment to the Constitution of the State of Florida, increasing the additional homestead exemption for low-income seniors, from $25,000 to $50,000; and WHEREAS, on March 28, 2007, the Florida Senate approved House Bill 333, amending Chapter 196, Florida Statutes, revising the amount of said homestead exemption in accordance with the Constitutional Amendment; and WHEREAS, on April 9, 2007, Florida Governor Charlie Crist approved House Bill 333; and WHEREAS, on May 16, 2007, the Miami Beach City Commission adopted an Ordinance increasing the additional homestead exemption for low-income seniors on second and final reading; and WHEREAS, pursuant to Chapter 196, Florida Statutes, a local ordinance granting the additional homestead exemption must require that a taxpayer claiming the exemption annually submit to the property appraiser, not later than March 1, a sworn statement of household income; and WHEREAS, the requirement that low-income seniors annually claim the additional homestead exemption constitutes an unnecessary burden. NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City Commission urge the Governor and the Florida Legislature to take all actions necessary to remove the requirement that low-income seniors must annually apply to the Property Appraiser in order to claim the additional homestead exemption. PASSED and ADOPTED this 16thday of ATTEST: ~~;r P tUL~ CITY CLERK ! 1 "- veD AS TO FORM & LANGUAGE & FOR CUllON j T:\AGENDA\2007\may1607\Regular\senior exemption reso.doc FLORIDA H 0 USE o F REPRESENTATIVES ENROLLED CS/HB 333 2007 Legislature 1 2 3 4 5 6 A bill to be entitled 7 An act relating to homestead exemption; amending s. 196.075, F.S.; revising the amount of the additional homestead exemption for low-income seniors in accordance with the amendment to s. 6(f), Art. VII of the State Constitution adopted at the 2006 general election; providing for adjustments for the 2007 tax roll only; providing for retroactive effect; providing an effective date. 8 9 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Subsection (2) and paragraph (c) of subsection 14 (4) of section 196.075, Florida Statutes, are amended to read: 15 196.075 Additional homestead exemption for persons 65 and 16 older. -- 17 (2 ) In accordance with s. 6(f), Art. VII of the State 18 Constitution, the board of county commissioners of any county or 19 the governing authority of any municipality may adopt an 20 ordinance to allow an additional homestead exemption of up to 21 $50,000 ~25,OOO for any person who has the legal or equitable 22 title to real estate and maintains thereon the permanent 23 residence of the owner, who has attained age 65, and whose 24 household income does not exceed $20,000. 25 (4) An ordinance granting additional homestead exemption 26 as authorized by this section must meet the following 27 requirements: Page 1 of 2 CODING: Words stricken are deletions; words underlined are additions. hb0333-02-er FLORIDA H 0 USE o F REPRESENTATIVES ENROLLED CS/HB 333 2007 Legislature 28 (c) It must specify the amount of the exemption, which may 29 not exceed $50,000 $25,000. If the county or municipality 30 specifies a different exemption amount for dependent special 31 districts or municipal service taxing units, the exemption 32 amount must be uniform in all dependent special districts or 33 municipal service taxing units within the county or 34 municipality. 35 Section 2. For the 2007 tax roll only, a taxing authority 36 that has adopted an exemption under s. 196.075, Florida 37 Statutes, for the 2007 tax year may increase the amount of that 38 exemption, subject to the $50,000 limit, by delivering to the 39 property appraiser by June 1, 2007, a copy of the adopted 40 regular or emergency ordinance authorizing the increase. 41 Section 3. This act shall take effect upon becoming a law 42 and shall apply retroactively to January 1, 2007. Page 2 of 2 CODING: Words stABkoo are deletions; words underlined are additions. hb0333-02-er Print Format Page 20[2 and is situated in this state is subject to the taxes exempted by the improper homestead exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum. However, if such an exemption is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person who improperly received the exemption may not be assessed a penalty and interest. Before any such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest. Such a lien is subject to the procedures and provisions set forth in s. 196.161 (3). History s. 1, ch. 99-341; s. 1, ch. 2002-52. lobby tools Generated on 05/15/07 by LobbyTools.com http://www.IobbytooIs.com/too Is/print. cfm ?a=statutes&b=section&ID=5 3 OO&printit= 1 05/15/2007 Print Format Page 1 0[2 }) Title 14 }) Ch. 196 )} Sec. 196.075 Additional homestead exemption for persons 65 and older. (1 )As used in this section, the term: (a)"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. (b)"Household income" means the adjusted gross income, as defined in s. 62 of the United States Internal Revenue Code, of all members of a household. (2)ln accordance with s. 6(f), Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an additional homestead exemption of up to $25,000 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000. (3)Beginning January 1, 2001, the $20,000 income limitation shall be adjusted annually, on January 1, by the percentage change in the average cost-of-living index in the period January 1 through December 31 of the immediate prior year compared with the same period for the year prior to that. The index is the average of the monthly consumer-price-index figures for the stated 12- month period, relative to the United States as a whole, issued by the United States Department of Labor. (4)An ordinance granting additional homestead exemption as authorized by this section must meet the following requirements: (a)lt must be adopted under the procedures for adoption of a nonemergency ordinance specified in chapter 125 by a board of county commissioners, or chapter 166 by a municipal governing authority. (b)lt must specify that the exemption applies only to taxes levied by the unit of government granting the exemption. Unless otherwise specified by the county or municipality, this exemption will apply to all tax levies of the county or municipality granting the exemption, including dependent special districts and municipal service taxing units. (c)lt must specify the amount of the exemption, which may not exceed $25,000. If the county or municipality specifies a different exemption amount for dependent special districts or municipal service taxing units, the exemption amount must be uniform in all dependent special districts or municipal service taxing units within the county or municipality. ~ (d)lt must require that a taxpayer claiming the exemption annually submit to the property appraiser, not later than March 1, a )" sworn statement of household income on a form prescribed by the Department of Revenue. (5)The department must require by rule that the filing of the statement be supported by copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), any request for an extension of time to file returns, and any other documents it finds necessary, for each member of the household, to be submitted for inspection by the property appraiser. The taxpayer's sworn statement shall attest to the accuracy of the documents and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for the renewal of an exemption under this section unless the property appraiser requests such documentation. Once the documents have been inspected by the property appraiser, they shall be returned to the taxpayer or otherwise destroyed. The property appraiser is authorized to generate random audits of the taxpayers' sworn statements to ensure the accuracy of the household income reported. If so selected for audit, a taxpayer shall execute Internal Revenue Service Form 8821 or 4506, which authorizes the Internal Revenue Service to release tax information to the property appraiser's office. All reviews conducted in accordance with this section shall be completed on or before June 1. The property appraiser may not grant or renew the exemption if the required documentation requested is not provided. (6)The board of county commissioners or municipal governing authority must deliver a copy of any ordinance adopted under this section to the property appraiser no later than December 1 of the year prior to the year the exemption will take effect. If the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires. (7)Those persons entitled to the homestead exemption in s. 196.031 may apply for and receive an additional homestead exemption as provided in this section. Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of ss. 196.131 and 196.161, if applicable. (8)lf title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the additional homestead exemption. (9)lf the property appraiser determines that for any year within the immediately previous 10 years a person who was not entitled to the additional homestead exemption under this section was granted such an exemption, the property appraiser shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien. Any property that is owned by the taxpayer http://www.10bbyto01s.com/too Is/print. cfm ?a=statutes&b=section&ID=5 3 OO&printi t= 1 05/1512007 lD ~ MlAMIBEACH City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachA.gov DEPARTMENT City Clerk Telephone: 305-673-7411 Facsimile: 305-673-7254 Email: CityClerk@miamibeachfl.gov May 22, 2007 Office of Governor Charlie Crist State of Florida PL-05 The Capitol Tallahassee, FL 32399-0001 Honorable Governor Charlie Crist: Enclosed please find Resolution No. 2007-26551 passed by the Mayor and the City of Miami Beach City Commission on May 16th, 2007 requesting to eliminate the requirement that low income seniors must annually make an application to the Property Appraiser in order to claim the additional Homestead Exemption. Respectfully submitted, ~~e~!a City Clerk REP/lh Enclosure c: Mayor David Dermer Vice-Mayor Michael G6ngora Commissioner Matti Herrera Bower Commissioner Simon Cruz Commissioner Saul Gross Commissioner Jerry Libbin Commissioner Richard L. Steinberg City Manager Jorge M. Gonzalez Smooth Feed Sheets™ Office of Governor Charlie Crist State of Florida PL-05 The Capitol Tallahassee, FL 32399-0001 Senator Gwen Margolis District 35 1005 Kane Concourse, Ste 205 Bay Harbor Island, FL 33154 Rep. Dorothy Bendross-Mindingall Suite 1521 E 1 521 NW 54th Street Miami, Fla 33142-3862 U.S. Congresswoman Ileana Ros-Lehtinen Miami, FL Office 8660 West Flagler St., Suite 1 31 Miami, Florida 33144 8AVERY<el Address Labels Commissioner Bruno A. Barreiro, District 5 Stephen P. Clark Center 111 N.W. 1 st Street, Suite 220 Miami, Florida 33128 State Representative Luis R. Garcia, Jr. 531 SW 12th Avenue Miami, Fl 33130-2413 Senator Mel Martinez 800 Douglas Road Suite 148 Coral Gables, FL 33134 U.S. Congresswoman Debbie Wasserman- Schultz 1 0 100 Pi nes Blvd. Pembroke Pines, FL 33026 Use template for 5160@ Commissioner Sally A. Heyman, District 4 Stephen P. Clark Center 111 N.W. 1 st Street, Suite 220 Miami, Florida 33128-1963 State Representative Dan Gelber Third Floor 1920 Meridian Avenue Miami Beach, Florida 33139-1818 U.S. Senator Bill Nelson Miami-Dade 2925 Salzedo Street Coral Gables, FL 33134 Office of Governor Charlie Crist State of Florida PL -05 The Capitol Tallahassee, FL 32399-0001 Laser 5160@