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2007-3558 Ordinance ORDINANCE NO. 2007-3558 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 additional homestead exemption of up to $25,000 for certain qualifying low-income senior citizens; and WHEREAS, on October 20,1999, the Mayor and City Commission of the City of Miami Beach, Florida, approved Ordinance No. 99-3219, providing for an additional homestead exemption of $25,000 for low-income seniors; and WHEREAS, on November 6,2006, voters approved an amendment to the Florida Constitution to allow cities and counties to increase the additional homestead exemption for low-income seniors from $25,000 to $50,000; and WHEREAS, on April 9, 2007, Governor Charlie Crist approved House Bill 333, implementing the provisions approved by the voters on November 6, 2006, to allow cities and counties to increase the additional homestead exemption for low- income seniors; and WHEREAS, the Mayor and City Commission of the City desire to increase the additional homestead exemption for qualifying senior citizens in accordance with the provisions of Section 196.075 of the Florida Statutes, as amended by the 2007 session of the Florida Legislature through its enactment of HB 333. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA: 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 or her permanent residence which residence qualifies for and receives homestead exemption pursuantto Section 6(a), Art. VII of the Florida Constitution, and whose Household Income does not exceed $23,414 shall be entitled to make application for an additional homestead exemption of $50,000 in Fiscal Year 2007-2008, and each Fiscal Year thereafter. 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 I ncome 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 orfailure 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 2007 tax roll, and the Property Appraiser may begin accepting applications and sworn statements for the year 2007 tax roll as soon as the appropriate forms are available from the Department of Revenue. SECTION 5. Commencing January 1, 2007 and each January 1 thereafter, the $23,414 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-Iiving 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 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 adoption. ,2007. PASSED AND ADOPTED this 16th day of JiT mJ CI Y CLERK @wk Robert Parcher //' / COMMISSION ITEM SUMMARY Condensed Title: An Ordinance Increasing the additional Homestead Exemption for Low-Income Seniors from $25,000 to $50,000, Ke Intended Outcome Su orted: Increase access to affordable housing; Issue: Shall the Mayor and City Commission increase the additional Homestead Exemption for Low-Income Seniors from $25,000 to $50,000, be innin with the 2007 tax ear? Item Summary/Recommendation: SECOND READING AND PUBLIC HEARING On April 9, 2007, Governor Charlie Crist signed legislation that doubles the additional homestead exemption available to low-income seniors. Prior to November 2006, the Florida Constitution allowed cities and counties to pass an ordinance that grants low-income seniors an additional homestead exemption of $25,000. In November 2006, Florida voters amended the Constitution to allow cities and counties to increase this additional homestead exemption to $50,000. House Bill 333 implements the constitutional amendment to increase the local option for homestead exemption from $25,000 to $50,000 for individuals age 65 and older whose income does not exceed $23,414 in 2007. Additionally, the bill provides that if a local government has already implemented the additional $25,000 exemption for low-income seniors, the legislation allows them to increase the exemption to $50,000 for the 2007 tax year, provided that the local ordinance is adopted and submitted to the County's Property Appraiser's Office by June 1,2007. The estimated impact of the implementation of this additional exemption is $210,150, based on the 2006 tax roll. Adviso Board Recommendation: The Finance and Cit wide Pro'ects Committee recommended in favor of this ordinance on A ri119, 2007 Financial Information: Source of Amount Account Approved Funds: 1 LJ 2 3 4 OSPI Total Financial Impact Summary: Cit Clerk's Office Le islative Trackin Kevin Crowder, Economic Development n -Ofts: Department Director Assistant City Manager City Manager lD ..... MIIAMIBEACH AGENDA ITEM DATE R~A S~(6-oJ & MIAMI BEACH City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachfl.gov COMMISSION MEMORANDUM FROM: Mayor David Dermer and Members of the City Commission Jorge M. Gonzalez, City Manager\ ./ i May 16, 2007 0 SECOND READING TO: DATE: SUBJECT: 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. Administration Recommendation Approve the Ordinance. Analvsis In November, 1998, Florida voters passed an amendment to the Florida Constitution that granted an additional Homestead Exemption to qualified resident homeowners. The Amendment authorized counties and municipalities to grant an additional homestead exemption of up to $25,000 to persons 65 years of age or older whose annual income did not exceed $20,000. Miami-Dade County adopted Ordinance 99-86 on July 27, 1999, providing for the additional homestead exemption for low-income senior citizens. On October 20, 1999, the Mayor and City Commission adopted Ordinance No. 99-3219, to provide for the additional homestead exemption. In November 2006, Florida voters amended the Constitution to allow cities and counties to increase this additional homestead exemption to $50,000.On April 9, 2007, Governor Charlie Crist signed legislation that implements the Constitutional Amendment. House Bill 333 implements the constitutional amendment to increase the local option for homestead exemption from $25,000 to $50,000 for individuals age 65 and older whose income does not exceed $23,414 in 2007. Additionally, the bill provides that if a local government has already implemented the additional $25,000 exemption for low-income seniors, the legislation allows them to increase the exemption to $50,000 for the 2007 tax year, provided that the local ordinance is adopted and submitted to the County's Property Appraiser's Office by June 1,2007. On April 19, 2007, Finance and Citywide Projects Committee recommended that the Administration present an ordinance implementing the additional $25,000 exemption for low- income seniors for first reading at the special City Commission scheduled on April 25, 2007. Fiscal Impact Based on an analysis of the 2006 tax roll, the estimated impact of the implementation of this additional exemption is $210,150: Number of Senior Exemptions on the 2006 Tax Roll 1,799 2006 Collections from properties with a Senior Exemption $854,983 2007 Estimated collections with 3% value increase and add'l $25K exemption $644,832 In 2006, 284 of these properties paid no property tax. Upon implementation of this additional exemption, approximately 799 of these properties will not pay property tax. Conclusion The Administration recommends that the Mayor and City Commission hold the public hearing and approve the Ordinance on second and final reading. JMG/KGB/kr Attachments: Governor Crist Press Release House Bill 333 T:\AGENDA\2007\may1607\Regular\Senior Exemption Memo.doc ~ MIAIVdBEACH CITY OF MIAMI BEACH NOTICE OF PUBLIC HEARING NOTICE IS HEREBY given that a public hearing will be held by the Mayor and City Commission of the City of Miami Beach, Florida, in the Commission Chambers, 3rd floor, City Hall, 1700 Convention Center Drive, Miami Beach, Florida, on Wednesday, May 16, 2007 at 10:40 A.M., to consider 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. INQUIRIES may be directed to the Economic Development Department at (305) 673-7193. INTERESTED PARTIES are invited to appear at this meeting, or be represented by an agent, or to express their views in writing addressed to the City Commission, c/o the City Clerk, 1700 Convention Center Drive, 1st Floor, City Hall, Miami Beach, Florida 33139. This meeting may be opened and continued and, under such circumstances additional legal notice would not be provided. Robert E. Parcher City Clerk City of Miami Beach Pursuant to Section 286.0105, Fla. Stat., the City hereby advises the public that: if a person decides to appeal any decision made by the City Commission with respect to any matter considered at its meeting or its hearing, such person must ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. This notice does not constitute consent by the City for the introduction or admission of otherwise inadmissible or irrelevant evidence, nor does it authorize challenges or appeals not otherwise allowed l>y law. To request this material in accessible format, sign language interpreters, information on access for persons with disabilities, and/or any accommodation to review any document or participate in any city-sponsored proceeding, please contact (305) 604-2489 (voice), (305) 673-7218(TTY) five days in advance to initiate your request. m users may also call 711 (Florida Relay Service). (Ad #438) 33 .~, 0 " 0 (~-.J 0-> ('., cr: 0- <( r: <( 0 Z ::J vo Q -, <C( oc %: r. <C( r. ..... ::c: ~ ,~ 0 .c. .1::": 0": Q) Z -, E <.:. -d (F <t.- :r: E ~ L m :> .