Miami-Dade Legislative Item
File Number: 111723
Printable PDF Format Download Adobe Reader  Clerk's Official Copy   

File Number: 111723 File Type: Resolution Status: Adopted
Version: 0 Reference: R-709-11 Control: Board of County Commissioners
File Name: PROPERTY TAX BILL OF LOW AND MIDDLE INCOME SENIOR CITIZENS Introduced: 8/19/2011
Requester: NONE Cost: Final Action: 9/1/2011
Agenda Date: 9/1/2011 Agenda Item Number: 11A25
Notes: Title: RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS HJR 55 OR SIMILAR LEGISLATION PROPOSING A CONSTITUTIONAL AMENDMENT PROVIDING A LOCAL OPTION TO PROHIBIT INCREASES IN THE TOTAL PROPERTY TAX BILL OF HOMESTEAD PROPERTY OF LOW AND MIDDLE INCOME SENIOR CITIZENS
Indexes: FLORIDA LEGISLATION
  SENIOR CITIZENS
  TAXES
  URGING
Sponsors: Jose "Pepe" Diaz, Prime Sponsor
  Esteban L. Bovo, Jr., Co-Sponsor
  Lynda Bell, 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 9/1/2011 11A25 Adopted P

County Attorney 8/19/2011 Assigned Jess M. McCarty 8/22/2011

Legislative Text


TITLE
RESOLUTION URGING THE FLORIDA LEGISLATURE TO PASS HJR 55 OR SIMILAR LEGISLATION PROPOSING A CONSTITUTIONAL AMENDMENT PROVIDING A LOCAL OPTION TO PROHIBIT INCREASES IN THE TOTAL PROPERTY TAX BILL OF HOMESTEAD PROPERTY OF LOW AND MIDDLE INCOME SENIOR CITIZENS

BODY
WHEREAS, senior citizens retire to lower or often fixed incomes, and have few opportunities to increase their incomes; and
WHEREAS, the current economic downturn has hit senior citizens particularly hard; and
WHEREAS, Social Security payments did not have a cost of living increase for either 2010 or 2011; and
WHEREAS, senior citizens often have higher health care, insurance, and energy costs than their younger counterparts; and
WHEREAS, Florida law currently provides some property tax relief to senior citizens allowing them to remain in their homes despite rising property values and property taxes; and
WHEREAS, options are available to some senior citizens under Florida law to defer property taxes; and
WHEREAS, homeowners 65 years of age and older also can receive an additional homestead exemption if they do not surpass certain household income limits that is in addition to the homestead exemptions available to all homestead property owners; and
WHEREAS, the additional homestead exemption for low income senior citizens currently is available if a senior citizen’s annual adjusted household income does not exceed $26,203 for 2011; and
WHEREAS, the household income limitations to qualify for the additional homestead exemption for low income senior citizens is tied to the Consumer Price Index (CPI) pursuant to Florida law, and increases or decreases each year with changes in the CPI; and
WHEREAS, senior citizens with a homestead exemption also benefit from the Save Our Homes cap, which limits increases in the assessed value of the property each year by 3 percent or the CPI, whichever is lower; and
WHEREAS, the CPI was set at 1.5 percent for 2011, meaning the assessed value of homestead property could increase no more than 1.5 percent for the current year pursuant to Save Our Homes; and
WHEREAS, despite the Save Our Homes cap, the cumulative effect of small annual increases in assessed value over many years has lead to significantly higher property taxes for senior citizens who have lived in their homes for many years; and
WHEREAS, low and middle income senior citizens are still in need of property tax relief particularly during the current economic downturn; and
WHEREAS, some states, including Connecticut, Illinois and New Jersey, have prohibited increases in the assessed value of homestead property of senior citizens receiving homestead exemption and whose annual income does not exceed certain thresholds, essentially freezing or capping the assessed values of low and middle income senior citizens’ homes; and
WHEREAS, a constitutional amendment approved by the Florida voters would be necessary to prohibit increases in the total property tax bill of homestead property of low and middle income senior citizens; and
WHEREAS, the Florida Legislature has the authority to place such a constitutional amendment on the statewide ballot; and
WHEREAS, joint resolutions were considered during the 2011 session, SJR 808 by Senator Miguel Diaz de la Portilla and HJR 789 by Representative Jeanette Nuñez; and
WHEREAS, HJR 789 was recommended favorably by three House committees and passed the full House by a unanimous vote of 117-0, but SJR 808 died in the Senate Budget Committee after having been recommended favorably by two Senate committees; and
WHEREAS, Representative Nuñez already has refiled the house joint resolution as HJR 55 for consideration during the 2012 session,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Urges the Florida Legislature to pass HJR 55 or similar legislation that proposes a constitutional amendment providing a local option to prohibit increases in, and impose a ceiling on, the total property tax bill of homestead property of low and middle income senior citizens whose annual income does not exceed $26,203, with an escalator to account for inflation in future years.
Section 2. Directs the Clerk of the Board to transmit a certified copy of this resolution to the Governor, Senate President, House Speaker, and the Chair and Members of the Miami-Dade County State Legislative Delegation.
Section 3. Directs the County's state lobbyists to advocate for the legislation set forth in Section 1 above, and authorizes and directs that the Office of Intergovernmental Affairs to include this item in the 2012 State Legislative Package.



Home  |   Agendas  |   Minutes  |   Legislative Search  |   Lobbyist Registration  |   Legislative Reports
2014 BCC Meeting Calendar  |   Miami-Dade County Code of Ordinances   |   ADA Notice  |  

Home  |  Using Our Site  |  About Phone Directory  |  Privacy  |  Disclaimer

E-mail your comments, questions and suggestions to Webmaster  

Web Site © 2014 Miami-Dade County.
All rights reserved.