Miami-Dade Legislative Item
File Number: 111852
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File Number: 111852 File Type: Resolution Status: Adopted
Version: 0 Reference: R-991-11 Control: Board of County Commissioners
File Name: AD VALOREM RE: ALCAZAR AVENUE Introduced: 9/1/2011
Requester: Sustainability, Planning & Economic Enhancement Cost: Final Action: 11/15/2011
Agenda Date: 11/15/2011 Agenda Item Number: 8N3
Notes: PH AT COMMITTEE Title: RESOLUTION AUTHORIZING HISTORIC PRESERVATION AD VALOREM TAX EXEMPTION FOR THE REHABILITATION TO 637 ALCAZAR AVENUE, CORAL GABLES, FLORIDA PURSUANT TO SECTION 196.1997, AND 196.1998 FLORIDA STATUTE AND SECTION 16A-18, MIAMI-DADE COUNTY CODE
Indexes: NONE
Sponsors: Audrey M. Edmonson, Prime 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 11/15/2011 8N3 Adopted P

Commission Auditor 11/7/2011 Legislative notes attached

Infrastructure and Land Use Committee 10/26/2011 1E7 Forwarded to BCC with a favorable recommendation P
REPORT: During consideration of changes to today’s (10/26) agenda, a scrivener’s error was corrected as follows: This item has been reprinted to correct scrivener’s errors on Handwritten page 7 of agenda item 1(E)7 by removing from the enactment provision of the resolution the names “Rafael and Margaret Reyes” and replacing them with the names “Ryan and Katherine Foley.” Also on handwritten page 2 under the Scope Header, it should read: “While this specific property is located in Commissioner Rebeca Sosa’s District 6, the impact of the agenda item is countywide and does not have a separate impact upon one or more commission districts.” Assistant County Attorney Geri Bonzon-Keenan read the foregoing proposed resolution into the record. Vice Chairwoman Jordan opened the public hearing on the foregoing proposed resolution. Hearing no one wishing to speak before the Committee, she closed the public hearing. Hearing no further comments or questions, the Committee voted on foregoing proposed resolution as presented.

County Mayor 10/25/2011 Scrivener's Errors 10/26/2011
REPORT: This item has been reprinted to correct scrivener’s errors on Handwritten page 7 of agenda item 1(E)7 has been corrected by removing from the enactment provision of the resolution the names “Rafael and Margaret Reyes” and replacing them with the names “Ryan and Katherine Foley.” Also on handwritten page, 2 under the Scope Header, it should read: "While this specific property is located in Commissioner Rebeca Sosa’s District 6, the impact of the agenda item is countywide and does not have a separate impact upon one or more commission districts."

County Attorney 9/20/2011 Assigned Thomas W. Logue 9/30/2011

County Mayor 9/1/2011 Assigned County Attorney 11/3/2011
REPORT: DPZ (ATTACHMENT(S): REVENUE IMPLICATIONS REPORT, COVENANT AND HPB RESOLUTION) (ASST. COUNTY ATTY: THOMAS LOGUE) (PENDING CMTE ASSIGNMENT) (BCC SPONSOR: CMSR EDMONSON)

County Mayor 9/1/2011 Assigned Jack Osterholt 9/23/2011 9/1/2011

Legislative Text


TITLE
RESOLUTION AUTHORIZING HISTORIC PRESERVATION AD VALOREM TAX EXEMPTION FOR THE REHABILITATION TO 637 ALCAZAR AVENUE, CORAL GABLES, FLORIDA PURSUANT TO SECTION 196.1997, AND 196.1998 FLORIDA STATUTE AND SECTION 16A-18, MIAMI-DADE COUNTY CODE

BODY
WHEREAS, the Florida Legislature has authorized counties and local governments to grant tax exemptions to historic properties for the incremental value added by approved restoration work, provided that the owner covenants to maintain the historic nature of the property during the term of the tax exemption; and Miami-Dade County has enacted enabling legislation to provide such exemption, codified at section 16A-18, Miami-Dade County code; and

WHEREAS, the residence located at 637 Alcazar Avenue, Coral Gables, Florida is a designated historic structure, designated by the City of Coral Gables; and

WHEREAS, the Miami-Dade County Historic Preservation Board recommended that the exemption be allowed and certified to the Board of County Commissioners that 637 Alcazar Avenue, Coral Gables, Florida is a designated structure and that the proposed improvements are consistent with the United States Secretary of the Interior’s Standards for Rehabilitation and meet the criteria established in the rules adopted by the Department of State; and

WHEREAS, the property owner(s) have executed the necessary covenant, which is attached and made part of this resolution,

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board finds that this property meets the requirements of section 16A-18, Miami-Dade County code and therefore the application for a historic preservation tax exemption, pursuant to those provisions, is hereby granted to Ryan and Katherine Foley. The owner shall have recorded the original of the attached covenant with the deed for the property in the official records of Miami-Dade County and Miami-Dade County hereby accepts the covenant. The exemption shall run for ten years beginning on January 1st following substantial completion of the improvements. The County Mayor or his designee is hereby authorized and directed to sign the attached covenant on behalf of Miami-Dade County. If any section, subsection, sentence, clause or provision of this resolution is held invalid, the remainder of this resolution shall not be affected by such invalidity.

HEADER
Date:

To: Honorable Chairman Joe A. Martinez
and Members, Board of County Commissioners

From: Carlos A. Gimenez
Mayor

Subject: Historic Preservation Ad Valorem Tax Exemption for 637 Alcazar Avenue, Coral Gables, FL

STAFF RECOMMENDATION
Recommendation
It is recommended that pursuant to the provisions of Florida Statute Section 196.1997 and 196.1998 and Dade County Ordinance 16A-18 that the Board approves the resolution for the Ad Valorem Tax Exemption for the property located at 637 Alcazar Avenue, Coral Gables, FL.

Scope
Impact of the agenda item is countywide and does not have a separate impact upon one or more commission districts.

Fiscal Impact/Funding Source
The portions of taxes that will be exempted if this application is granted are estimated at $1,147. (Calculations provided by the Property Appraiser, see the attached “Revenue Implications Report”).

This is not a complete exemption of all taxes on the property. The exempted portion is based on the how much the property value increased, due to the renovation. For the ten-year abatement period, the County will collect taxes on the property using property values previous to the renovation. Following the ten-year abatement period, the County will collect taxes on the full value of the property, including the renovation.

Track Record/Monitor
County Historic Preservation staff or the Preservation Officer of the municipality in which the property is located will conduct periodic reviews of the property to insure that the improvements are maintained for the duration of the tax abatement.

MANAGER'S BACKGROUND
Background
Enabling Legislation: In 1993, the State legislature approved Tax Exemptions for historic properties and enabled local governments the option to provide property tax exemption for historic properties.
The purpose of this legislation is to encourage historic preservation by offering an economic incentive to those property owners who take on the responsibility of restoring and maintaining a designated historic structure. The exemption is not for the entire assessed value of the property. The tax exemptions are calculated from what the value of the renovations to the historic property were, and only apply to Miami-Dade County’s portion of the taxes.
All applicants must meet certain criteria as set forth by the Florida Department of State, Division of Historical Resources in order for a tax exemption to be allowed, such as:
* Certification, by the applicable preservation board, that the property has been designated historic
* Certification, by the applicable preservation board, that the property has received approval for the improvements.
* Determination, by the applicable preservation board, that the planned improvements are consistent with the Secretary of the Interior’s Standards for Rehabilitation.

Duration: The tax exemption takes effect on January 1 following substantial completion of the improvement and extends for a ten-year period. Failure by the owners to adhere to these standards would result in revocation of the exemption.

Project Details: The property is a one-story, single family residence dating from 1921-1924 with a detached garage. It is considered an example of Mediterranean/Revival design, also termed ‘Coral Gables Cottage Style’ because of its smaller size. The residence was the first home to be built on Alcazar Avenue and the 25th built within the City of Coral Gables.
Improvements included the removal of a large, non-historic 1954 (Florida Room) addition that had been built on the west side of the house, and the addition of a new Master bedroom and bath, guest room and small utility room. The addition was set back from the front plane of the original house so as not to compete with the historic façade. Tie-in design features included the incorporation of certain oolitic rock highlights below exterior window projections and side stairs; low pitch gable roofs with barrel tiles; projecting roof rafters and rough stucco facing. The project is an outstanding example of an addition to a small historic residence whereby both new and old work well and harmonize together. The new addition is subtle, distinctive and can be distinguished from the original historic cottage.
General restoration work on the historic house included: removal of paint on exterior oolitic rock wall elements; restoration and repairs to the original oolitic rock chimney; restoration of the original barrel tile roof; refinishing the original wood door entrance, and restoring the cracked plaster walls and ceilings.
The overall investment made to the property was $375,000. The value of the renovations to the historic portions of the building, as indicated in the Revenue Implications Report, is $237,187. The estimated annual exemption, based on the value of the renovations, will be $1,147.

Application Process: Part I of the application must be submitted and reviewed by County staff prior to construction. Once construction is complete the owner/applicant must submit the Part II and a signed covenant. The local preservation must also review and authorize the work. The item can then go before the County’s Historic Preservation Board agenda. The Property Appraiser prepares the Revenue Implications Report when construction is considered substantially complete, and the tax exemption is calculated using the millage rate for the year in which the project was completed.

Submittal Dates: This project began in 2007 and Part I of the application was submitted by the Coral Gables Local Historic Preservation Officer on March 2008. The Property Appraiser’s Revenue Implications Report was received in December of 2009, and the County’s Historic Preservation Board approved the application in May, 2010. The signed covenant was received in August, 2011.

As a reminder about the process, Part I of the application is submitted prior to construction. Once construction is complete and the owner/applicant submits the Part II application, the item can then be placed on the County’s Historic Preservation Board agenda. The County’s portion of the review process cannot begin until all required documentation, including a signed covenant, is submitted.

The Property Appraiser prepares the Revenue Implications Report when construction is considered substantially complete, and the tax exemption is calculated using the millage rate for the year in which the project was completed.


______________________
Jack Osterholt
Deputy Mayor



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