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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. CODING: Words in stFuGk4hfGuq-htype are deletions from the existing law; {'Mi'di lr?�Mdg%wed type are additions. 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 CODING: Words in stwsk44mug#-type are deletions from the existing law; (OWE dsg lri'7LPr1ARs Red type are additions. 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 CODING: Words in struGk44edg#-type are deletions from the existing law; IOWAWWAMed type are additions. 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 CODING: Words in s hfoug-type are deletions from the existing law; {oW89_1r?'L 89%Med type are additions. 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 % CODING: Words in st., ^ type are deletions from the existing law; {oW391r?'A88MNed type are additions.