Miami-Dade Legislative Item
File Number: 112259
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File Number: 112259 File Type: Resolution Status: Adopted
Version: 0 Reference: R-936-11 Control: Board of County Commissioners
File Name: HOMESTEAD TAX EMPTION LOW INCOME SENIOR CITIZENS Introduced: 10/24/2011
Requester: NONE Cost: Final Action: 11/3/2011
Agenda Date: 11/3/2011 Agenda Item Number: 11A7
Notes: Title: RESOLUTION SUPPORTING HJR 169 OR SIMILAR LEGISLATION THAT WOULD PROPOSE A CONSTITUTIONAL AMENDMENT TO PROVIDE COUNTIES AND CITIES A LOCAL OPTION TO GRANT AN ADDITIONAL HOMESTEAD EXEMPTION TO LOW INCOME SENIOR CITIZENS IN THE AMOUNT OF THE ENTIRE ASSESSED VALUE OF HOMESTEAD PROPERTY; SUPPORTING HB 357 WHICH IMPLEMENTS HJR 169 OR A SIMILAR JOINT RESOLUTION UPON APPROVAL BY STATEWIDE VOTERS
Indexes: LEGISLATURE
Sponsors: Joe A. Martinez, Prime Sponsor
  Rebeca Sosa, Co-Sponsor
  Barbara J. Jordan, Co-Sponsor
  Sally A. Heyman, Co-Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
  Esteban L. Bovo, Jr., Co-Sponsor
  Lynda Bell, Co-Sponsor
  Audrey M. Edmonson, Co-Sponsor
  Jean Monestime, Co-Sponsor
  Dennis C. Moss, 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 11/3/2011 11A7 Adopted P
REPORT: Commissioner Jordan questioned the number of residents who would be impacted by this proposed resolution and the effect on the County’s General Fund. Budget Director Jennifer Glazer-Moon, Office of Management and Budget, responded that data was not available on the number of residents earning less than $15,000; however, the fiscal impact across tax supported budgets, assuming 46,000 properties with senior citizen exemptions, would be under $5 million dollars. Commissioner Heyman noted she supported providing assistance to senior citizen homeowners and that she previously supported the Save Our Seniors legislation; however, she expressed concern that removing the entire assessed value of homestead property could have unintended consequences for the County. Ms. Glazer-Moon explained that the maximum fiscal impact at $5 million was marginal. She noted the Property Appraiser would need to begin obtaining financial information from senior citizens applying for this additional homestead exemption and then verify that the homeowner met the qualification requirements. Commissioner Heyman expressed concern that the County was removing the layer of protection that senior citizens enjoyed by declaring a taxable value on property which they owned as this proposal removed the ability to assess property taxes for people earning under a certain amount. Chairman Martinez pointed out that only a small number of senior citizens would qualify for the exemptions. He explained that in order to qualify, a senior citizen must have owned the property for at least 20 years; be at least 65 years of age; and have no more than a $15,000 annual income. He stressed that he wished he could do more for the senior population. Commissioner(s) Bell, Bovo, Edmonson, Diaz, Jordan, Monestime, and Moss asked to be listed as co-sponsors to this proposed legislation. Commissioner Diaz noted assisting the elderly population was the right thing to do. Hearing no further questions or comments, the Commission proceeded to vote on the foregoing proposed resolution as presented.

County Attorney 10/24/2011 Assigned Jess M. McCarty

Legislative Text


TITLE
RESOLUTION SUPPORTING HJR 169 OR SIMILAR LEGISLATION THAT WOULD PROPOSE A CONSTITUTIONAL AMENDMENT TO PROVIDE COUNTIES AND CITIES A LOCAL OPTION TO GRANT AN ADDITIONAL HOMESTEAD EXEMPTION TO LOW INCOME SENIOR CITIZENS IN THE AMOUNT OF THE ENTIRE ASSESSED VALUE OF HOMESTEAD PROPERTY; SUPPORTING HB 357 WHICH IMPLEMENTS HJR 169 OR A SIMILAR JOINT RESOLUTION UPON APPROVAL BY STATEWIDE VOTERS

BODY

WHEREAS, Representative Jose Oliva (R Hialeah) has filed House Joint Resolution 169 (HJR 169) for consideration during the 2012 session that would offer significant property tax relief to low income senior citizens; and
WHEREAS, HJR 169 proposes a constitutional amendment to provide counties and cities a local option to grant an additional homestead exemption in the amount of the entire assessed value of property to an owner who:
1. Has maintained the property as a permanent residence for at least 20 years;

2. Is at least age 65; and

3. Has a household income not more than $15,000, with an income escalator for future years; and

WHEREAS, HJR 169 would provide low income senior citizens with additional property tax relief, many of whom are struggling during these difficult economic times; and
WHEREAS, HJR 169 would allow each county and city the local option to decide whether to provide such property tax relief to low income seniors based on the taxes each county and city levies; and
WHEREAS, senior citizens did not see the benefit of a cost of living increase in their Social Security payments for either 2010 or 2011; and
WHEREAS, senior citizens often have higher health care, insurance, and energy costs than their younger counterparts, and retire to lower or often fixed incomes, and have few opportunities to increase their incomes; and
WHEREAS, Representative Oliva also has filed HB 357, which implements HJR 169 or a similar joint resolution upon approval by statewide voters; and
WHEREAS, this Board supports passage of HJR 169, HB 357 or similar legislation that would offer significant property tax relief to low income senior citizens,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that this Board:
Section 1. Supports HJR 169 or similar legislation that would propose a constitutional amendment to authorize counties and cities a local option to grant an additional homestead exemption to low income senior citizens in the amount of the entire assessed value of the homestead property.
Section 2. Urges the Florida Legislature to pass HJR 169 and its implementing bill, HB 357, or similar legislation.
Section 3. Directs the Clerk of the Board to transmit certified copies of the resolution to the Governor, Senate President, House Speaker, Representative Jose Oliva and the Chair and remaining Members of the Miami-Dade State Legislative Delegation.
Section 4. Directs the County's state lobbyists to support the legislation set forth in Sections 1 and 2 above, and authorizes and directs the Office of Intergovernmental Affairs to amend the 2012 state legislative package to include this item.



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