2001-24317 RESO
RESOLUTION NO. 2001-24317
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE
CITY OF MIAMI BEACH, FLORIDA, INCLUDING, AMONG THE CITY'S
LEGISLATIVE PRIORITIES FOR THE FISCAL YEAR 2000/2001 FLORIDA
LEGISLATIVE SESSION, A PROPOSED AMENDMENT TO SECTION
196.1997 OF THE FLORIDA STATUTES, ENTITLED "AD VALOREM TAX
EXEMPTIONS FOR HISTORIC PROPERTIES"; SAID AMENDMENT
ALLOWING A GOVERNMENTAL ENTITY WHICH ADOPTS AN
ORDINANCE PROVIDING FOR SUCH EXEMPTIONS THE DISCRETION
TO DETERMINE THE APPLICABILITY OF SAID EXEMPTION TO
EITHER RESIDENTIAL (SPECIFICALLY, IN THE CITY'S CASE,
DETACHED SINGLE-FAMILY RESIDENTIAL) OR COMMERCIAL
PROPERTIES.
WHEREAS, the citizens of Florida amended the Florida Constitution, Article VII, Section
3( e), to authorize counties and municipalities to allow certain tax exemptions for historic properties;
and
WHEREAS, the Florida Legislature enacted Section 196.1997, Florida Statutes, to govern
the allowance of such exemptions; and
WHEREAS, Fla. Stat. ~ 196.1997, provides that the board of county commissioners of any
county or the governing authority of any municipality may adopt an ordinance to allow ad valorem
tax exemptions under Section 3, Article VII of the State Constitution, to historic properties if the
owners are engaging in the restoration, rehabilitation, or renovation of such properties in accordance
with guidelines established in the Statute; and
WHEREAS, as sponsored by Miami Beach Commissioner Nancy Liebman, the City
Attorney's Office and Administration have been working on a proposed ordinance which, pursuant
to the requirements ofFIll.. Stat. ~ 196.1997, would allow for ad valorern tax exernptions to qualifying
historic properties in the City of Miami Beach; and
WHEREAS, following an initial economic impact study, the Administration has concluded
and would herein recommend, that any proposed ordinance brought forward by the City at this time
be limited to the provision of said ad valorem tax exemption for historic properties to qualifying
detached single-family residential homes; and
WHEREAS, as currently written, Fla. Stat. ~ 196.197 does not allow the governmental
authority, in adopting such ordinances, the discretion to determine whether to apply the subject
exemption to either residential or commercial properties, but makes said tax exemption available to
both properties, subject to certain qualifying factors therein; and
WHEREAS, to that end, it is herein recommended that the City include, among its
legislative priorities for the Fiscal Year 2000/200 I Florida Legislative session, a proposed
amendment to Fla. Stat. S 196.1997 which would allow a govemmental authority to determine, in its
discretion, that an ordinance allowing for tax exemptions to historic properties be applicable to either
commercial or residential properties, rather than the current mandate under the Statute stating that
it must be offered to both.
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 herein include, among the City's Legislative Priorities for the Fiscal Year 200012001
Florida Legislative session, a proposed amendment to Section 196.1997 of the Florida Statutes,
entitled "Ad Valorem Tax Exemptions for Historic Properties"; said amendment allowing a
governmental entity which adopts an ordinance providing for such exemptions the discretion to
determine the applicability of said exemption to either residential (specifically, in the City's case,
detached single-family residential) or commercial properties.
PASSED and ADOPTED this 28th day of
March
,2001.
ATTEST:
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MAYOR
~AMO f~
CITY CLERK
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CITY OF MIAMI BEACH
OFFICE OF THE MAYOR & COMMISSION
MEMORANDUM
TO:
JORGE M. GONZALEZ
CITY MANAGER
FROM:
NANCY LIEBMAN
COMMISSIONER
DATE:
MARCH 22, 2001
RE:
State Legislative Priorities
Please place the attached on the March 28 City Commission Agenda for approval.
NL/sl
Attachment
Agenda Item ~9 M_
Date 3-"2.K -D I
OFFICE OF THE CITY ATTORNEY
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MURRAY H. DUBBIN
City Attorney
Telephone:
Telecopy:
(305) 673-7470
(305) 673-7002
COMMISSION MEMORANDUM
DATE: MARCH 28, 2001
TO: MAYOR NEISEN O. KASDIN
MEMBERS OF THE CITY COMMISSION
FROM: MURRAYDUBBIN ~~
CITY ATTORNEY
JORGE M. GONZALEZ gp-~tL
CITY MANAGER
SUBJECT: ADDITION TO PROPOSED LEGISLATIVE PRIORITY
The Florida Constitution, Article VII, Section 3(e), which authorizes counties and
municipalities to allow certain tax exemptions for historic properties. The allowance and procedures
for such exemptions are governed pursuant to Sections 196.1997 and 196.1998, respectively, of the
Florida Statutes. Pursuant to Fla. Stat. S 196.1997, the board of county commissioners of any county
or the governing authority of any municipality may allow said ad valorem tax exemptions to historic
properties pursuant to the adoption of an ordinance.
At this time, the current State legislation applies to both owner occupied residential and
cornmercial properties. However, following a preliminary economic impact study, the
Administration has determined that, the City must have the option of being able to grant the
exemption to either residential or commercial properties. It would be the City's intention that the
ad valorem tax exemption be available only to historic residential properties; specifically, detached
single-family homes; the underlying rationale for this is to encourage the restoration, renovation, and
rehabilitation of these properties, particularly given the proliferation of detached single-family homes
within existing and proposed historic districts in the City of Miami Beach,
To that end, the attached resolution proposes an amendment to Section 196_1997 of the
Florida Statutes which would allow the governing authority of counties or municipalities to adopt
1700 Convention Center Drive - Fourth Floor -- Miami Beach, Florida 33139
an ordinance to provide for ad valorem tax exemptions for historic properties for ~ residential
(i.e. specifically, in the City's case, detached single-family residential) or commercial properties.
As the current Legislature is in session, time is of the essence.
Finally, it should be noted that although the City Attorney's Office and the Administration
have been working with Commissioner Liebman on a proposed ordinance which would create a
partial ad valorem tax exemption for qualifying improvements of historic properties. the action
recommended herein would in no way bind the Mayor and City Commission in the adoption of such
an ordinance; if finalized, Commissioner Liebman's proposed ordinance would be before the
Commission for its consideration separately, at a later date.
RJAIlow
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