Miami-Dade Legislative Item
File Number: 122414
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File Number: 122414 File Type: Ordinance Status: Adopted
Version: 0 Reference: 13-01 Control: Board of County Commissioners
File Name: HOMESTEAD EXEMPTION FOR LOW-INCOME SENIOR CITIZENS Introduced: 12/6/2012
Requester: NONE Cost: Final Action: 1/23/2013
Agenda Date: 1/23/2013 Agenda Item Number: 5A
Notes: Title: ORDINANCE RELATING TO AD VALOREM TAXATION; CREATING SECTION 29-9 OF THE CODE OF MIAMI-DADE  COUNTY, FLORIDA; PROVIDING FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR CERTAIN LOW-INCOME QUALIFYING SENIOR CITIZENS WHO ARE LONG-TERM RESIDENTS TO BE APPLIED TO MILLAGE RATES LEVIED BY THE COUNTY; REQUIRING DELIVERY OF ORDINANCE TO PROPERTY APPRAISER; WAIVING THE REQUIREMENT FOR ANNUAL APPLICATION AND INCOME STATEMENT UPON REQUEST BY THE PROPERTY APPRAISER; PROVIDING SEVERABILITY, INCLUSION IN THE CODE; AN EFFECTIVE DATE AND REQUIRING A MAJORITY PLUS ONE VOTE OF THE MEMBERS OF THE GOVERNING BODY
Indexes: HOMESTEAD EXTENSION
  SENIOR CITIZENS
Sponsors: Jose "Pepe" Diaz, Prime Sponsor
  Lynda Bell, Co-Sponsor
  Esteban L. Bovo, Jr., Co-Sponsor
  Audrey M. Edmonson, Co-Sponsor
  Sally A. Heyman, Co-Sponsor
  Dennis C. Moss, Co-Sponsor
  Rebeca Sosa, Co-Sponsor
  Sen. Javier D. Souto, Co-Sponsor
  Juan C. Zapata, 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 1/23/2013 5A Adopted P
REPORT: During consideration of changes to the agenda, it was noted that Item 5A had been reprinted to correct a scrivener’s error on the cover page for it to read: The accompanying ordinance was placed on the agenda at the request of the Prime Sponsor, Commissioner Jose “Pepe” Diaz and Co-Sponsors Vice Chair Lynda Bell, Commissioner Esteban L. Bovo, Jr., Chairwoman Rebeca Sosa and Commissioner Juan C. Zapata. The foregoing proposed ordinance was read into the record by First Assistant County Attorney Abigail Price-Williams. Chairwoman Sosa opened the public hearing for persons wishing to be heard in connection with this ordinance, and the following person(s) appeared: 1) Ms. Renita Holmes, community activist, 5800 NW 7th Ave, appeared in support. She said that any assistance provided to the elderly and senior citizens would be good. She asked the Board to consider ways to make the process easier. Chairwoman Sosa closed the public hearing, after no one else appeared to speak. Commissioner Diaz noted this legislation was important because it would provide some relief to the senior citizens of Miami-Dade County, and it was strongly supported by the county constituents. Commissioners Souto, Moss, Heyman and Edmonson asked to be added as a co-sponsor of this ordinance. Hearing no further comments or questions, the Board proceeded to vote on this ordinance as presented. Following the vote, Chairwoman Sosa advised that she received a memorandum from the Property Appraiser requesting that the Board of County Commissioners waive certain requirements pertaining to the application and income statements. She asked if it was necessary for the Board to act on this matter now or bring forth a resolution to address it. Assistant County Attorney Jess McCarty noted it was envisioned in the foregoing ordinance that notice would be provided by the Property Appraiser; therefore, no further action of the Board was required.

Office of the Chairperson 1/22/2013 Scrivener's Errors
REPORT: Item 5A has been reprinted to correct scrivener’s error on the cover page and should read: The accompanying ordinance was placed on the agenda at the request of Prime Sponsor Commissioner Jose “Pepe” Diaz and Co-Sponsors Vice Chair Lynda Bell, Commissioner Esteban L. Bovo, Jr., Chairwoman Rebeca Sosa and Commissioner Juan C. Zapata.

Board of County Commissioners 12/18/2012 4B Adopted on First Reading. Public Hearing Rescheduled to 1/23/12 1/23/2013 P
REPORT: The foregoing proposed ordinance was adopted on first reading and scheduled for a public hearing before the Board of County Commissioners on January 23, 2013, at 9:30 a.m. NOTE: The public hearing for this proposed ordinance was rescheduled for January 23, 2013, before the Board of County Commissioners at 9:30 a.m. The motion rescheduled the public hearing and approved a waiver of committee review of this proposal. SPECIAL NOTE: This proposed ordinance was previously scheduled for public hearing on December 11, 2012, before the Internal Management & Fiscal Responsibility Committee. However, said meeting was cancelled due to lack of a quorum.

Office of the Chairperson 12/12/2012 Scrivener's Errors
REPORT: On handwritten page 4 the first Whereas clause should read: on November 6, 2012, voters approved Amendment No. 11 by the required 60 percent needed for passage; and.

County Attorney 12/6/2012 Referred Internal Mgmt. & Fiscal Responsibility Committee 1/15/2013

County Attorney 12/6/2012 Assigned Jess M. McCarty 12/10/2012

Legislative Text


TITLE
ORDINANCE RELATING TO AD VALOREM TAXATION; CREATING SECTION 29-9 OF THE CODE OF MIAMI-DADE COUNTY, FLORIDA; PROVIDING FOR AN ADDITIONAL HOMESTEAD EXEMPTION FOR CERTAIN LOW-INCOME QUALIFYING SENIOR CITIZENS WHO ARE LONG-TERM RESIDENTS TO BE APPLIED TO MILLAGE RATES LEVIED BY THE COUNTY; REQUIRING DELIVERY OF ORDINANCE TO PROPERTY APPRAISER; WAIVING THE REQUIREMENT FOR ANNUAL APPLICATION AND INCOME STATEMENT UPON REQUEST BY THE PROPERTY APPRAISER; PROVIDING SEVERABILITY, INCLUSION IN THE CODE; AN EFFECTIVE DATE AND REQUIRING A MAJORITY PLUS ONE VOTE OF THE MEMBERS OF THE GOVERNING BODY

BODY
WHEREAS, on September 20, 2011, Representative Jose Oliva (R Hialeah) filed House Joint Resolution 169 for consideration during the 2012 session related to property tax relief for low-income senior citizens who are long-term residents; and
WHEREAS, on November 3, 2011, this Board adopted Resolution No. R-936-11 supporting House Joint Resolution 169 or similar legislation that would propose a constitutional amendment to provide counties and municipalities 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, and urging the Florida Legislature to enact House Joint Resolution 169 and its implementing bill, House Bill 357, or similar legislation; and
WHEREAS, during the 2012 session, the Florida Legislature enacted House Joint Resolution 169 and placed the question on the statewide November 2012 ballot as Amendment No. 11, and also enacted House Bill 357 implementing Amendment No. 11 contingent on voters approving it, Chapter 2012-57, Laws of Florida; and
WHEREAS, on November 6, 2012, voters approved Amendment No. 11 by the required 60 percent needed for passage; and
WHEREAS, pursuant to Amendment No. 11 and House Bill 357, now codified as Article VII, Section 6(d)(2) of the Florida Constitution and Section 196.075, Florida Statutes, respectively, the Board of County Commissioners of any county may adopt an ordinance to allow an additional homestead exemption County for the amount of the assessed value of the property for any person who has the legal or equitable title to real estate with a just value of less than $250,000 and has maintained thereon the permanent residence of the owner for at least 25 years, who has attained the age of 65, and whose household income does not exceed the income limitations set forth in state law, which is currently $27,030 and adjusted annually; and
WHEREAS, Article VII, Section 6(d) provides that a county may implement this low-income senior homestead exemption for long-term residents in addition to or in place of the existing additional $50,000 senior citizen homestead exemption at the option of the county; and
WHEREAS, Section 196.075, Florida Statutes, provides that this low-income senior exemption must be authorized by a majority plus one vote of the members of the governing body of the county granting such exemption; and
WHEREAS, on May 22, 2007, this Board pursuant to Ordinance No. 07-70 increased the homestead exemption for certain qualifying senior citizens from $25,000 to $50,000, codified at Section 29-8, Code of Miami-Dade County; and
WHEREAS, in addition to the existing additional $50,000 senior citizen homestead exemption adopted pursuant to Ordinance No. 07-70, this Board now desires to implement the additional homestead exemption for low-income senior citizens who are long-term residents in accordance with the provisions of Article VII, Section 6(d)(2), Florida Constitution, and Section 196.075, Florida Statutes; and
WHEREAS, pursuant to Section 196.011(9), Florida Statutes, a county may upon the request of the Property Appraiser and by a majority vote of its governing body, waive the requirement that an annual application and income statement be made for renewal of the exemption provided in Section 196.075; and
WHEREAS, this Board is required to consider the possibility of fraudulent exemption claims which may occur due to waiver of the annual income statement requirement; and
WHEREAS, this Board desires to urge the Property Appraiser to request that this Board waive the requirement that an annual application and income statement be made for renewal of the exemption provided in Section 196.075,
BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA by a majority plus one vote of the members of this Board and having considered the possibility of fraudulent exemption claims that may occur due to waiver of the annual income statement requirement:
Section 1. Section 29-9 of the Code of Miami-Dade County, Florida, is hereby created to read as follows in its entirety:1
>>Sec. 29-9. Homestead exemption for low-income senior citizens who are long-term residents.
(a) In accordance with Article VII, Section 6(d)(2), Florida Constitution, and Section 196.075, Florida Statutes, any person who meets the following criteria shall be entitled to make application for an additional homestead exemption for the amount of the assessed value of the property:
(i) has the legal or equitable title to real estate located within Miami-Dade County with a just value of less than $250,000,
(ii) has maintained thereon the permanent residence of the owner for at least 25 years,
(iii) has attained the age of 65, and
(iv) has a household income that does not exceed the income limitations set forth in state law, which is currently $27,030 and adjusted annually.
(b) The exemption set forth in subsection (a) above shall be in addition to and shall not replace the additional $50,000 senior citizen homestead exemption adopted pursuant to Ordinance No. 07-70 and codified at Section 29-8.
(c) Every person claiming the additional homestead exemption pursuant to subsection (a) above must file an application therefore with the Miami-Dade County Property Appraiser no later than March 1 of each year for which such exemption is claimed. Such application shall include a sworn statement of household income for all members of the household and shall be filed on a form prescribed by the Florida Department of Revenue. On or before June 1 of each such year every applicant must file supporting documentation with the Property Appraiser. Such documentation shall include copies of all federal income tax returns, wage and earning statements, and such other documentation as required by the Property Appraiser, including documentation necessary to verify the income received by all of the members of the household for the prior year.
(d) Failure to file the application and sworn statement by March 1 or failure to file the required supporting documentation by June 1 of any given year shall constitute a waiver of the additional exemption privilege for that year.
(e) Notwithstanding subsections (c) and (d) above, if the Property Appraiser, pursuant to Section 196.011(9), Florida Statutes, requests that this Board waive the requirement that an annual application and income statement be made for renewal of the exemption provided in Section 196.075, then after an initial application for exemption has been made and the exemption is granted pursuant to section 196.075, subsection (c) and (d) shall not apply and the requirement that an annual renewal application or Income Statement be submitted to the Property Appraiser for exemption of property within the County shall be waived except in the circumstances set forth below. Timely annual application together with the required Income Statement for exemption shall be required whenever:
(i) property exempted on the assessment roll of the immediately preceding tax year is sold or otherwise disposed of,
(ii) the ownership changes in any manner,
(iii) the applicant ceases to use the property as his or her homestead, or
(iv) the status of the owner changes so as to change the exempt status of the property, as provided in section 196.011(9)(a).
(f) This additional exemption shall be available commencing with the 2013 tax roll and shall continue with all subsequent tax rolls. The Property Appraiser may begin accepting applications and sworn statements for the year 2013 tax roll as soon as the appropriate forms are available from the Department of Revenue.
(g) Commencing January 1, 2013, and each January 1 thereafter, the annual income limitation applicable to this Ordinance shall be adjusted annually as provided in state law and shall be applicable as of January 1 of each year.
(h) The Clerk of the Board shall file a copy of this ordinance in the appropriate books and records, and within 30 days of the effective date of this Ordinance, transmit a copy to the Miami-Dade County Property Appraiser.<<
Section 2. If any section, subsection, sentence, clause or provision of this ordinance is held invalid, the remainder of this ordinance shall not be affected by such invalidity.
Section 3. It is the intention of the Board of County Commissioners, and it is hereby ordained that the provisions of this ordinance, including any sunset provision, shall become and be made a part of the Code of Miami-Dade County, Florida. The sections of this ordinance may be renumbered or relettered to accomplish such intention, and the word "ordinance" may be changed to "section," "article," or other appropriate word.
Section 4. This ordinance shall become effective ten (10) days after the date of enactment unless vetoed by the Mayor, and if vetoed, shall become effective only upon an override by this Board.

1 Words stricken through and/or [[double bracketed]] shall be deleted. Words underscored and/or >>double arrowed<< constitute the amendment proposed. Remaining provisions are now in effect and remain unchanged.



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