101 ORDINANCE NO. ______ _
2
3 An Ordinance creating Article IV of Chapter 18, and creating Section 18-27
4 of the City of south Miami Code of Ordinances, which shall provide for an
5 additional $50,000 tax exemption for City of South Miami low-income senior
6 citizens.
7
8 WHEREAS, on November 6,2012, voters approved Amendment No. 11; and
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10 WHEREAS, pursuant to Amendment No. 11, now codified as Article VII, Section
11 6(d)(2) of the Florida Constitution and pursuant to Section 196.075, Florida Statutes,
12 respectively, the City Commission may adopt an ordinance to allow an exemption for City taxes
13 not exceeding fifty thousand dollars to any person who has the legal or equitable title to real
14 estate and maintains thereon the permanent residence of the owner and who has attained age
15 sixty-five and whose household income, as defined by general law, does not exceed twenty
16 thousand dollars or an additional homestead exemption for the amount of the assessed value of
17 the property for any person who has the legal or equitable title to real estate with a just value of
18 less than $250,000 and has maintained thereon the permanent residence of the owner for at least
19 25 years, who has attained the age of 65, and whose household income does not exceed the
20 income limitation prescribed in paragraph (1). The general law must allow counties and
21 municipalities to grant these additional exemptions, within the limits prescribed in this
22 subsection, by ordinance adopted in the manner prescribed by general law, and must provide for
23 the periodic adjustment of the income limitation prescribed in this subsection for changes in the
24 cost of living; and
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26 WHEREAS, according to Miami-Dade County, the current periodic adjustment is now
27 $27,030 and will continue to be adjusted annually; and
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29 WHEREAS, Article VII, Section 6( d) provides that a municipality may implement this
30 low-income senior homestead exemption for long-term residents in addition to or in place of the
31 existing additional $50,000 senior citizen homestead exemption at the option of the municipality;
32 and
33
34 WHEREAS, Section 196.075, Florida Statutes, provides that this low-income senior
35 exemption must be authorized by a majority plus one vote of the members of the governing body
36 of the municipality granting such exemption; and
37
38 WHEREAS, on May 22, 2007, the Board of County Commissioners pursuant to
39 Ordinance No. 07-70 increased the homestead exemption for certain qualifying senior citizens
40 from $25,000 to $50,000, codified at Section 29-8, Code of Miami-Dade County; and
41
42 WHEREAS, in addition to the existing additional $50,000 senior citizen homestead
43 exemption adopted pursuant to Ordinance No. 07-70, Board of County Commissioners
44 implemented the additional homestead exemption for low-income senior citizens who are long-
45 term residents in accordance with the provisions of Article VII, Section 6( d)(2), Florida
46 Constitution, and Section 196.075, Florida Statutes; and
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1 WHEREAS, pursuant to Section 196.011(9), Florida Statutes, a county may upon the
2 request of the Property Appraiser and by a majority vote of its governing body, waive the
3 requirement that an annual application and income statement be made for renewal of the
4 exemption provided in Section 196.075; and
5
6 WHEREAS, the Board of County Commissioners have passed and enacted ordinance
7 13-01 by a majority vote waiving the requirement that an annual application and income
8 statement be made for renewal of the exemption provided in Section 196.075 subject to a request
9 being made by the Property Appraiser and the County Commission has requested that the
1 0 Property Appraiser make such a request.
11
12
13 NOW, THEREFORE, BE IT ORDAINED BY THE MAYOR AND CITY
14 COMMISSION OF THE CITY OF SOUTH MIAMI, FLORIDA:
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16 Section 1. Chapter 18 of the City of South Miami Code of Ordinances is hereby
17 amended to create Article IV titled "Tax Exemptions" and creating Section 18-27 to read as
18 follows in its entirety:
19
20 Section 18-27. Homestead exemption for low-income semor citizens who are long-term
21 residents.
22 (a) In accordance with Article VII, Section 6(d)(2), Florida Constitution, and Section
23 196.075, Florida Statutes, any person who meets the following criteria shall be entitled to make
24 application for an additional homestead exemption for the amount of the assessed value of the
25 property:
26 (i) has the legal or equitable title to real estate located within Miami-Dade County
27 with ajust value ofless than $250,000,
28 (ii) has maintained thereon the permanent residence of the owner for at least 25 years,
29 (iii) has attained the age of 65, and
30 (iv) has a household income that does not exceed the income limitations set forth in
31 state law, which is currently $27,030 and adjusted annually.
32 (b) The exemption set forth in subsection (a) above shall be in addition to and shall
33 not replace any existing senior citizen homestead exemption.
34 (c) Every person claiming the additional homestead exemption pursuant to subsection
35 (a) above must file an application therefore with the Miami-Dade County Property Appraiser no
36 later than March 1 of each year for which such exemption is claimed. Such application shall
37 include a sworn statement of household income for all members of the household and shall be
38 filed on a form prescribed by the Florida Department of Revenue. On or before June 1 of each
39 such year every applicant must file supporting documentation with the Property Appraiser. Such
40 documentation shall include copies of all federal income tax returns, wage and earning
41 statements, and such other documentation as required by the Property Appraiser, including
42 documentation necessary to verify the income received by all of the members of the household
43 for the prior year.
44 (d) Failure to file the application and sworn statement by March 1 or failure to file the
45 required supporting documentation by June 1 of any given year shall constitute a waiver of the
46 additional exemption privilege for that year.
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1 (e) Notwithstanding subsections (c) and (d) above, if the Property Appraiser,
2 pursuant to Section 196.011(9), Florida Statutes, requests that Miami-Dade County Board of
3 County Commissioners waive the requirement that an annual application and income statement
4 be made for renewal of the exemption provided in Section 196.075, then after an initial
5 application for exemption has been made and the exemption is granted pursuant to section
6 196.075, subsection (c) and (d) shall not apply and the requirement that an annual renewal
7 application or Income Statement be submitted to the Property Appraiser for exemption of
8 property within the County shall be waived except in the circumstances set forth below. Timely
9 annual application together with the required Income Statement for exemption shall be required
10 whenever:
11 (i) property exempted on the assessment roll of the immediately preceding tax year is sold or
12 otherwise disposed of,
13 (ii) the ownership changes in any manner,
14 (iii) the applicant ceases to use the property as his or her homestead, or
15 (iv) the status of the owner changes so as to change the exempt status of the property, as
16 provided in section 196.011(9)(a).
17 (1) This additional exemption shall be available commencing with the 2013 tax roll and
18 shall continue with all subsequent tax rolls. The Property Appraiser may begin accepting
19 applications and sworn statements for the year 2013 tax roll as soon as the appropriate forms
20 are available from the Department of Revenue.
21 (g) Commencing January 1, 2013, and each January 1 thereafter, the annual income
22 limitation applicable to this Ordinance shall be adjusted annually as provided in state law and
23 shall be applicable as of January 1 of each year.
24 (h) The City Clerk shall file a copy of this ordinance in the appropriate books and records,
25 and within 30 days of the effective date of this Ordinance and transmit a copy to the Miami-Dade
26 County Property Appraiser.
27
28 Section 2. Codification. The provisions of this ordinance shall become and be made
29 part of the Code of Ordinances of the City of South Miami as amended; that the sections of this
30 ordinance may be renumbered or re-Iettered to accomplish such intention; and that the word
31 "ordinance" may be changed to "section" or other appropriate word.
32
33 Section 3. Severability. If any section, clause, sentence, or phrase of this ordinance is
34 for any reason held invalid or unconstitutional by a court of competent jurisdiction, this holding
35 shall not affect the validity of the remaining portions of this ordinance.
36
37 Section 4. Ordinances in Conflict. All ordinances or parts of ordinances and all
38 sections and parts of sections of ordinances in direct conflict herewith are hereby repealed.
39 However, it is not the intent of this section to repeal entire ordinances, or parts of ordinances,
40 that give the appearance of being in conflict when the two ordinances can be harmonized or
41 when only a portion of the ordinance in conflict needs to be repealed to harmonize the
42 ordinances. If the ordinance in conflict can be harmonized by amending its terms, it is hereby
43 amended to harmonize the two ordinances. Therefore, only that portion that needs to be repealed
44 to harmonize the two ordinances shall be repealed.
45
46 Section 5. Effective Date. This ordinance shall become effective upon enactment.
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1
2 PASSED AND ENACTED this __ day of ,2014.
3
4 ATTEST: APPROVED:
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6
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8 CITY CLERK MAYOR
9 1st Reading
10 2nd Reading
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12 READ AND APPROVED AS TO FORM: COMMISSION VOTE:
13 LANGUAGE, LEGALITY AND Mayor Stoddard:
14 EXECUTION THEREOF Vice Mayor Harris:
15 Commissioner Edmond:
16 Commissioner Liebman:
17 Commissioner Welsh:
18 CITY ATTORNEY
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