HomeMy WebLinkAboutCity of Tamarac Ordinance O-2018-015Temp. Ord. #2389
November 9, 2018
Revised November 13, 2018
Page 1 of 5
CITY OF TAMARAC, FLORIDA
ORDINANCE NO. 0-2018- /7
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, AMENDING THE
TAMARAC CODE OF ORDINANCES BY ENACTING
CHAPTER 6, "FINANCE AND TAXATION", ARTICLE VII,
TO BE ENTITLED THE "SENIOR TAX EXEMPTION";
PROVIDING FOR CODIFICATION OF ORDINANCE 0-
2003-31 IN SECTION 160(a); PROVIDING FOR
CODIFICATION, PROVIDING FOR CONFLICTS;
PROVIDING FOR SEVERABILITY; AND PROVIDING FOR
AN EFFECTIVE DATE.
WHEREAS, the City Commission of the City of Tamarac, Florida, adopted
Ordinance 0-2003-31 on November 26, 2003 providing a senior exemption of $25,000
for any individual who met the criteria of Section 196.075, F.S.; and
WHEREAS, Section 6(d)(2), Article VII, Florida Constitution, and F.S. §
196.075, provides for Senior Tax Exemptions for any individual who meets the criteria
to make application for an additional homestead exemption for the amount of the
assessed value of the property; and
WHEREAS, the City Commission of the City of Tamarac, Florida, deems it to
be in the best interest of the City of Tamarac to amend the current code to provide for
the low income, long-term senior exemption pursuant to Section 6(d)(2), Article VI,
Florida Constitution and to codify Ordinance 0-2003-31 adopted on November 26,
2003 to provide for all exemptions as part of the Tamarac Code of Ordinances as more
particularly set forth herein below.
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Temp. Ord. #2389
November 9, 2018
Revised November 13, 2018
Page 2 of 5
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF TAMARAC, FLORIDA, THAT:
SECTION 1: The foregoing "WHEREAS" clauses are hereby ratified and
confirmed as being true and correct and are hereby made a specific part of this
Ordinance.
SECTION 2: Chapter 6, entitled "Finance and Taxation" of the Tamarac
City Code, Article VII to be entitled "Senior Tax Exemption", is hereby enacted in its
entirety as follows:
ARTICLE VII. SENIOR TAX EXEMPTION
Sec. 6-160. Additional homestead exemption for person sixty-five years
of age or older.
a) Pursuant to the provisions of Section 196.075 Florida Statute and
Section 6(f), Article VII of the Florida Constitution, there is hereby
created an additional homestead exemption of twenty-five thousand
dollars ($25,000.00) from ad valorem taxes levied by the City of
Tamarac for persons sixty-five (65) years of age or older who have the
legal or equitable title to real property within the corporate limits of the
City of Tamarac, who maintain said property as the permanent
residence of the owner, and who meet the income guidelines as set forth
in said Section 196.075 of the Florida Statutes.
(b) Taxpayers claiming the additional homestead exemption set forth in
subsection (a) above must annually submit to the Broward County
Property Appraiser (BCPA), not later than March 1, a sworn statement
of household income on a form prescribed by the Florida Department of
Revenue (FDOR) and supported by any supplemental information as
may be required by the FDOR and Florida law.
(c) Taxpayers claiming the additional homestead exemption must first
be entitled to the homestead exemption set forth in Section 196.031
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Temp. Ord. #2389
November 9, 2018
Revised November 13, 2018
Page 3 of 5
Florida Statute. Receipt of the additional homestead exemption provided
for in this section shall be subjected to the provisions of Sections
196.131 and 196.161 of the Florida Statutes.
(d) Additional homestead exemption for low-income senior citizens who
are long-term residents.
(1) According to section 6(d)(2) Article VI 1, Florida Constitution, and F.S.
§ 196.075, any individual 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:
a. Has legal or equitable title to real estate located within the City of
Tamarac with a just value of less than two hundred fifty thousand dollars
($250,000.00);
b. Has maintained thereon as his or her permanent residence as the
owner for at least twenty-five (25) continuous years;
c. Has attained the age of sixty-five (65) years; and
d. Has a household income that does not exceed the income limitations
set forth in state law, which is currently twenty-nine thousand four
hundred and fifty-four dollars ($29 454.00) and adjusted annually
pursuant to Section 197.065(3), Florida Statutes.
(2) The exemption set forth in subsection (d)(1) above shall be in
addition to and shall not replace the twenty-five thousand -dollar
($25,000.00) senior citizen homestead exemption codified in 6-160(a).
(3) Every person claiming the additional homestead exemption provided
in this section must file an application with the BCPA not 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
FDOR. On or before June 1 of each year every applicant must file
supporting documentation with the BCPA. The documentation shall
include copies of all federal income tax returns, wage and earning
statements and such other documentation as required by the BCPA and
the FDOR, including documentation necessary to verify the income
received by all of the members of the household for the prior year.
(4) Failure to file the application and sworn statement by March 1 or
failure to file the required supporting documentation by June 1 of any
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Temp. Ord. #2389
November 9, 2018
Revised November 13, 2018
Page 4 of 5
given year shall constitute a waiver of the additional exemption privilege
for that calendar year.
(5) This The exemption set forth in subsection (d)(1) above shall be
available commencing with the 2019 tax roll and shall continue with all
subsequent tax rolls.
(6) Commencing January 1, 2019, and each January 1 thereafter, the
annual income limitation applicable to this section shall be adjusted
annually as provided in state law and shall be applicable as of January
1 of each year.
SECTION 3: The provisions of Ordinance 0-2003-31 identified in
Section 160(a) above were adopted by the City Commission of the City of Tamarac
and effective as of November 26, 2003 and shall hereby be codified.
SECTION 4: It is the intention of the City Commission and it is hereby
ordained that the provisions of this Ordinance shall become and be made a part of
the Code of Ordinances of the City of Tamarac, Florida, and that the 2003 Ordinance,
referred to herein, and as adopted, shall also be codified into the City Code, upon the
passage and adoption of this Ordinance, and that the Sections of this Ordinance may
be renumbered, re -lettered and word "Ordinance" may be changed to "Section",
"Article" or such other word or phrase in order to accomplish such intention.
SECTION 5: All Ordinances or parts of Ordinances, and all Resolutions
or parts of Resolutions in conflict herewith are hereby repealed to the extent of such
conflict.
SECTION 6: If any provision of this Ordinance or the application thereof
to any person or circumstance is held invalid, such invalidity shall not affect other
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Temp. Ord. #2389
November 9, 2018
Revised November 13, 2018
Page 5 of 5
provisions or applications of this Ordinance that can be given affect without the invalid
provision or application, and to this end the provisions of this Ordinance are declared
severable.
SECTION 7: The provisions of this Ordinance, with the exception of
Section 160(a) which is effective as of November 26, 2003, shall become effective
immediately upon its passage and adoption.
PASSED, FIRST READING this. day of 2018.
PASSED, SECOND READING this day of �2 ; 1� 2018.
PATRICIA TEU L CMC
CITY CLERK i
I HEREBY CERTIFY that
I have approved this
ORDINANCE as to form:
4AM�UEL S. GOREN
CITY ATTORNEY
BY:
MAYOR MICHELLE J' GOMEZ
RECORD OF COMMISSION VOTE: 1ST Reading
MAYOR DRESSLER%
DIST 1: COMM. BOLTON
DIST 2: V/M GOMEZ tiC
DIST 3: COMM. FISHMAN
DIST 4: COMM. PLACKO_
RECORD OF COMMISSION VOTE: 2ND Reading
MAYOR GOMEZ�:'(�'
DIST 1:
COMM. BOLTON
DIST 2:
COMM. GELINs
DIST 3:
COMM. FISHMAN:°=�
DIST 4:
COMM. PLACKO %
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