Miami-Dade Legislative Item
File Number: 023247
   

File Number: 023247 File Type: Resolution Status: Before the Board
Version: 0 Reference: Control: County Commission
File Name: AD VALOREM REDUCTION FOR PARENTS OR GRANDPARENTS Introduced: 11/12/2002
Requester: NONE Cost: Final Action:
Agenda Date: 2/4/2003 Agenda Item Number: 10A1
Notes: Title: RESOLUTION EXPRESSING INTENT TO IMPLEMENT A REDUCTION IN ASSESSED VALUE FOR AD VALOREM TAXATION FOR QUALIFYING LIVING QUARTERS OF PARENTS OR GRANDPARENTS AND URGING THE FLORIDA LEGISLATURE TO ADOPT IMPLEMENTING LEGISLATION DURING ITS 2003 SESSION
Indexes: AD VALOREM TAX
  EXEMPTION
Sponsors: Bruno A. Barreiro, Prime Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
  Jimmy L. Morales, Co-Sponsor
  Rebeca Sosa, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 2/4/2003 10A1 Withdrawn
REPORT: See agenda item 10A1 Substitute. Legislative File No. 030342.

Budget and Finance Committee 1/16/2003 2C Forwarded to BCC with a favorable recommendation P
REPORT: Discussion ensued in connection with the proposed language expressing the intent to implement a reduction in the assessed value. In response to Commissioner Sosa's inquiry, the County Attorney's Office noted that the resolution as drafted expressed the intent of the constitutional amendment and spoke for itself with regard to what the County needed the legislature to do. He noted that the County will need to take further action to adopt an ordinance once the legislation became effective. He advised the County could not increase the assessed value based on the construction cost. He further noted that the language of the proposed resolution stipulated either 20% of the total assessment or the increase in the assessed value cost by the change in property. It was moved by Commissioner Sosa that the foregoing resolution be forwarded to the Board of County Commissioners with a favorable recommendation. This motion was seconded by Chairman Morales; and upon being put to a vote, passed by a vote of 6-0.

Board of County Commissioners 11/19/2002 9A18 Deferred P
REPORT: The foregoing proposed resolution was deferred and referred to committee. Commissioner Sorenson directed County Manager Shiver to schedule a joint meeting of the Board of County Commissioners and the State legislative delegation prior to the next legislative session.

County Attorney 11/12/2002 Assigned James K. Kracht

Legislative Text


TITLE
RESOLUTION EXPRESSING INTENT TO IMPLEMENT A REDUCTION IN ASSESSED VALUE FOR AD VALOREM TAXATION FOR QUALIFYING LIVING QUARTERS OF PARENTS OR GRANDPARENTS AND URGING THE FLORIDA LEGISLATURE TO ADOPT IMPLEMENTING LEGISLATION DURING ITS 2003 SESSION

BODY
WHEREAS, on November 5, 2002, voters statewide overwhelmingly approved by 67% an amendment to the Florida Constitution providing for a reduction in assessed value for ad valorem taxation for qualifying portions of homestead property used as living quarters by parents or grandparents; and
WHEREAS, voters in Miami-Dade County resounded this statewide mandate, approving the amendment by 75%; and
WHEREAS, this constitutional amendment was approved to encourage Florida families to care for their elderly at home rather than relying on institutions where care is often subsidized by state and federal tax dollars; and
WHEREAS, in order to implement this Constitutional Amendment the State Legislature must first adopt legislation setting forth the requirements and conditions pertaining to a reduction in assessed value for ad valorem taxation; and
WHEREAS, when said legislation is adopted, counties will have the option to make this reduction in assessed value available to qualifying property used as living quarters by parents or grandparents,

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that:
Section 1. This Board hereby expresses its intention to adopt an ordinance implementing a reduction in assessed value for qualifying property used as living quarters by parents or grandparents when appropriate implementing legislation has been adopted by the Florida Legislature.
Section 2. The Board of County Commissioners of Miami-Dade County, Florida, hereby urges the members of the 2003 Florida Legislature to adopt legislation which provides the requirements and procedures for implementing the Constitutional Amendment providing a reduction in assessed value from property taxes for portions of homestead property constructed or used as living quarters for the property owner(s)' parents or grandparents. Subsequent to the adoption of this legislation, said reduction in assessed value would be available as determined by individual counties as a local option.
Section 3. A copy of this resolution shall be added to the Miami-Dade County legislative package. A certified copy of this resolution, shall be forwarded to each member of the Miami-Dade County Legislative Delegation.



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