1043 Additional Homestead Exempton
ORDINANCE NO. 1043
• AN ORDINANCE OFTHE CITY OF OKEECHOBEE, FLORIDA; PROVIDING
AN ADDITIONAL HOMESTEAD EXEMPTION FOR PERSONS 65 AND
OLDER AS AUTHORIZED BY SECTION 196.075, FLORIDA STATUTES;
PROVIDING FOR SCOPE OF THE EXEMPTION AND PROCEDURES FOR
MAKING APPLICATION FOR THE ADDITIONAL EXEMPTION; PROVIDING
FOR CONFLICTS, SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, Section 196.075, Florida Statutes, provides in accordance with Section 6(f),
Article VII of the Florida State Constitution, that the City of Okeechobee may adopt
an Ordinance to allow an additional Homestead Exemption for any person who has
the legal or equitable title to real estate and maintains thereon the permanent
residence of the owner, who has obtained age sixty-five (65) years, and whose
household income does not exceed $20,000.00, as adjusted by the consumer price
index; and
WHEREAS, the City of Okeechobee has a number of lower income residents who would
meet the qualifications to receive an additional Homestead Exemption; and
WHEREAS, it is in the best interest of the City of Okeechobee and its citizens that elderly
low income residents receive assistance through the provision of an additional
Homestead Exemption; and
WHEREAS, estimates of the fiscal impact of granting various amounts of an additional
exemption have been provided by the Okeechobee County Property Appraiser's
Office.
NOW, THEREFORE, it is ordained before the City Council for the City of Okeechobee,
Florida; presented at a duly advertised public meeting; and passed by majority vote
of the City Council; and properly executed by the Mayor or designee, as Chief
Presiding Officer for the City:
SECTION 1.
That this Ordinance is being adopted under the Non-Emergency Ordinance
procedure specified in Chapter 166, Florida Statutes.
SECTION 2.
In accordance with Section 196.075(2), Florida Statutes, an additional Homestead
Exemption of $25,000.00 shall be granted 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 sixty-five (65) years and whose household income
does not exceed $25,873.00, and as adjusted annually on January 1, 2011 and
subsequent years. If title is jointly held with right of survivorship, the person residing
on the property and who otherwise qualifies, may receive the entire amount of the
additional Homestead Exemption.
SECTION 3.
• That beginning January 1, 2010, the exemption amount described in Section Two
above, shall be adjusted annually on January 181 by the percentage change in the
average cost of living index in the period January 1 st through December 31 st of the
immediate prior year compared with the same period for the year prior to that. The
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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.
SECTION 4.
That the exemption granted by this Ordinance applies only to ad valorem taxes
levied by the City of Okeechobee and shall not apply to any other unit of
government.
SECTION 5.
That the additional exemption provided by this Ordinance shall become effective for
the 2010 calendar year and thereafter until amended or appealed.
SECTION 6.
That any tax payer claiming the exemption provided herein shall annually submit to
the Property Appraiser, not later than March 1 st, a sworn statement of household
income on a form prescribed by the Department of Revenue. The application shall
be accompanied by copies of any federal income tax return for the prior year, any
wage or earning statements (W-2 forms), and any other documents required by
Section 196.075, Florida Statutes or Rules promulgated by the Department of
Revenue pursuant to that statute. The Tax Payer by sworn statement must attest
to the accuracy of the copies and the Property Appraiser shall not grant the
exemption without the required documentation.
SECTION 7.
That any person who is not entitled to the additional Homestead Exemption and was
granted such an exemption is subject to penalties, interest and liens pursuant to
Section 196.075(9).
SECTION 8.
The City Clerk shall, prior to December 1, 2009, provide a copy of the Ordinance
approving this Article to the Property Appraiser, and, in the event this Article is
subsequently repealed or modified, notification of such repeal or modification shall
be provided to the Property Appraiser not later then December 15t of the year prior
to the year in which the Homestead Exemption provided herein expires or is
modified.
SECTION 9.
The City Council of the City of Okeechobee hereby reserves the right to appeal, in
part or in its entirety, the additional Homestead Exemption provided in this Article.
Nothing herein shall be construed as creating a vested or other legal or equitable
right to the additional Homestead Exemption provided in this Article.
SECTION 10.
In the event a court of competent jurisdiction shall hold or determine that any part
of this Ordinance is invalid or unconstitutional, the remainder of the Ordinance shall
not be affected thereby, and it will be presumed that the City Council of the City of
Okeechobee did not intend to enact such invalid or unconstitutional provision. It
shall further be assumed that the City Council would have enacted the remainder
of this Ordinance without said invalid and unconstitutional provision, thereby causing
said remainder to remain in full force and effect.
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SECTION 11.
That the sections, subsections, paragraphs and other divisions contained in this
• Ordinance may be re-numbered for incorporation or consistency with any existing
or future codification of the Ordinances of City of Okeechobee, Florida.
SECTION 12.
That this Ordinance shall take effect upon receipt of the official acknowledgment
from the Office of the Secretary of State of Florida in the manner prescribed by law.
INTRODUCED for first reading and set for final public hearing on this 1r day of March.
`r
James E. Kirk, Mayor
ATTEST:
~m A , i,rigs, Deputy Clerk
PASSED AND ADOPTED after Second and Final Public Hearing this 7th day of April,
2009.
James E. Kirk, Mayor
ATTEST::
l~sdr~ix gs,,a Deputy Clerk
REVIEWED FOR LEGAL SUFFICIENCY:
John . Cook, City Attorney
•
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