Ord. No. 13-07-1914EMERGENCY ORDINANCE NO. 13-07-1914
AN EMERGENCY ORDINANCE OF THE MAYOR AND CITY
COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA,
RELATING TO AD VALOREM TAXATION; AMENDING CHAPTER 18
RELATING TO TAXATION TO AMEND THE SENIOR CITIZEN
EXEMPTION, AD VALOREM TAX BREAK TO PROVIDE QUALIFIED
INDIVIDUALS OVER THE AGE OF 65, WITH AN ANNUAL INCOME
UNDER $20,000 AND HOMESTEAD RESIDENCE WITHIN CITY
LIMITS WITH A $50,000 AD VALOREM TAX BREAK (PRIOR
EXEMPTION WAS FOR $25,000); PROVIDING FOR SEVERABILITY,
ORDINANCES IN CONFLICT, AND AN EFFECTIVE DATE.
WHEREAS, the Mayor and City Commission of the City of South Miami
pursuant to Article IV, Section 3(A) of the City Charter have the right to levy, assess and
collect all taxes and fees permitted by law, including without limitation, ad valorem
taxes; and,
WHEREAS, the City, pursuant to Article VII of the Florida Constitution, at
section 6(f), may authorize an ad valorem tax break to qualified individuals over the age
of 65, provided those individuals can document legal or equitable title to homestead
property within the City;
WHEREAS, in 2000 the City passed legislation for residents that qualify for a
state created ad valorem tax break for those residents that were able to demonstrate a
household income, which did not exceed $20,000.00, could apply for an additional
homestead exemption of $25,000.00. This additional homestead exemption, was made
applicable to all ad valorem tax millage rates levied by the City.
WHEREAS, the Florida Constitution was amended on November 7, 2006, by
State voters to increase the Senior Citizen Exemption up to $50,000; and
WHEREAS, this property tax - benefit is a local option, which requires the City to
adopt an ordinance under Chapter 166, Florida Statutes, in order for this exemption to
apply to taxes levied within the jurisdictional limits of the City; and,
WHEREAS, House Bill 333 signed into law by Governor Crist on April 9, 2007,
requires that all ordinances implementing this exemption for a jurisdiction must be
delivered to the Property Appraiser by June 1, 2007, for it to be effective for the 2007 tax
year; and,
WHEREAS, it is necessary to enact this ordinance on an emergency basis due to
the time constraints imposed by House Bill 333 and the property of persons who would
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Pg., 2 of Ord. No. 13-07-1914
benefit from this exemption would be adversely affected by any delay inasmuch as they
would not qualify for the additional exemption for 2007 if the instant ordinance is not
adopted and transmitted to the Miami Dade County Property Appraiser to June 1,
2007;and
WHEREAS, the Mayor and City Commission desire to assist those residents that
qualify for the ad valorem tax break under Article V11 of the Florida Constitution by
adopting the foregoing ordinance recognizing the tax exemption.
BE IT ENACTED BY THE MAYOR AND CITY COMMISSION OF THE
CITY OF SOUTH MIAMI, FLORIDA, AS FOLLOWS:
Section 1. Ordinance number 19-00-1721, of the City of South Miami is
amended and shall be codified to read as follows:
Chapter 18
18-11 Additional exemption for persons 65 years of age or older.
In accordance with section 6(f), Article V11 of the Florida Constitution and § 196.075,
Florida Statutes, any person 65 years of age or over who has legal or equitable title to real
estate located within the City of South Miami, Miami-Dade, County, Florida, and
maintains thereon his/her permanent residence, which residence qualifies for and receives
homestead exemption pursuant to section 6(a), Article V11 of the Florida Constitution,
and whose household income does not exceed $20,000.00 shall be entitled to make
application for an additional homestead exemption of $50,000.00 $25,000.00. This
additional homestead exemption, if granted, shall be applicable to all ad valorem tax
millage rates levied by the City.
18-12 Application required.
Every person claiming the additional homestead exemption pursuant to this chapter must
file an application therefore with the Miami-Dade County Property Appraiser no later
than March I 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 forin prescribed by the Florida Department of Revenue. On or before
June I of each year every applicant must file supporting documentation with the property
appraiser. The necessary documentation to be filed with the Florida Department of
Revenue shall include copies of all federal income tax returns, wage and earning
statements, and such other documentation as required by the property appraiser, including
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Pg. 3 of Ord. No. 13-07-1914
documentation necessary to verify the income received by all of the members of the
household for the prior year.
18-13 Failure to file application.
Failure to file the application and sworn statement by March 1 or failure to file the
required supporting documentation by June I of any given year shall constitute a waiver
of the additional exemption privilege for that year.
18-14 Commencement for additional exemption availability.
This additional exemption shall be available commencing with the year 20007 tax roll,
and the property appraiser may begin accepting applications and sworn statements for the
year 20007 tax roll as soon as the appropriate forms are available from the Florida
Department of Revenue.
18-15 Annual income limitation to be adjusted annually.
Commencing January 1, 20007, and each January I thereafter, the $20,000.00 annual
income limitation in this article 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 immediately preceding calendar year compared
with 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 2. All ordinances or parts of ordinances in conflict with the provisions
of this ordinance are repealed.
Section 3. This ordinance shall be codified and included in the Code of
Ordinances.
Section 4. If any section, clause, sentence, or phrase of this ordinance is for any
reason held invalid or unconstitutional by a court of competent jurisdiction, the holding
shall not affect the validity of the remaining portions of this ordinance.
Section 5. This ordinance shall take effect immediately upon enactment.
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Pg. 4 of Ord. No. 13-07-1914
PASSED AND ADOPTED this. --V—day of 2007.
ATTEST:
Y CLERK
I" Reading— 5U1 /07
2 d Reading— 5/22/07
COMMISSION VOTE: 5-0
AND APPROW-1) AS TO
Mayor Feliu:
Yea
Vice Mayor Wiscombe:
Yea
Commissioner Birts:
Yea
jAtig-l�-Figueredo,
Commissioner Beckman:
Yea
Nagin Gallop Figueredo, P.A.
Commissioner Palmer:
Yea
Office of City Attorney
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MIAMI-DADE COUNTY
MIJAMI DEPARTMENT OF PROPERTY APPRAISAL
ADMINISTRATIVE DIVISION
April 10, 2007 RECMVED
i APR 12 2W7
MAW'= DEPT.
RE: Limited Income Senior Citizen Exemption Ordinances for 2007
To Whom It May Concern: V
The Florida Constitution was amended on November 7, 2006, by State voters to increase the .4 ;
Senior Citizen Exemption up to $50,000. This property tax-benefit is a local option, which
requires the County and each City to adopt an ordinance under Chapter 125 or 166, Florida
Statutes, in order for this exemption to apply to taxes levied in your jurisdiction. House Bill 333
signed into law by Governor Crist on April 9, 2007, requires that all ordinances implementing
this exemption for a jurisdiction must be dell ' vered to the Property Appraiser by June 1, 2007, for
it to be effective for the 2007 tax year. This June 1 deadline only applies to the 2007 tax year.
Senior ordinances adopted in subsequent tax years must be delivered to the Property Appraiser
by December 1 st of the year prior to the year the exemption will take effect [Ref. 196.075 (6)].
To e * nsure that ordinances passing the Senior Citizen Exemption are properly delivered, please is
forward a copy by June 1, 2007 to:
Miarri-Dad6 County- Property Appraisal Department
ATTN: Debbie Hynes
111 NW First Street, Suits 710
Miami, FL 33128-1984
If you have any questions regarding this matter, please call Debbie Hynes at 305-375-4004.
Sincerely,
Marcus Salzde la Mora
Acting Property Appraiser
Miami-Dade County
I
III NW IST STREET, SUITE 710 - MIAMI, FLORIDA - 33128
PHONE: (305) 375-4382 - FAX: (305) 375-3024
WEB SITE: WWW MIAMMAn +nV/VA
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Property Appraisal
11INWIstStreet-Sufte710
Miami Florida 33128-1984 = 02 1A $
7002 0860 0001 5263 6257 0004633351 1
MAILED FROM Zip
City of South Miami
Attn: Eliza Rassi
6130 Sunset Diive
South Miami-Fl 33143