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2000-O-21 ~ '" ORDINANCE NO. 2000-0-21 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF EDGEW ATER, FLORIDA; AMENDING CHAPTER 9 (FINANCE) OF THE CODE OF ORDINANCES OF THE CITY OF EDGEW A TER, FLORIDA; BY ESTABLISHING ARTICLE III (ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS), SECTIONS 9-25 (AUTHORITY AND PURPOSE), 9-26 (DEFINITIONS), 9-27 (ENTITLEMENT TO ADDITIONAL HOMESTEAD EXEMPTION), 9-28 (ANNUAL ADJUSTMENT OF INCOME), 9-29 (REQUIREMENTS FOR CLAIMING ADDITIONAL HOMESTEAD EXEMPTION), 9-30 (NOTICE REQUIREMENTS) AND 9-31 THROUGH 9-35 (RESERVED); BY PROVIDING AN ADDITIONAL $25,000.00 HOMESTEAD EXEMPTION FOR QUALIFIED SENIOR CITIZENS; PROVIDING FOR NOTIFICATION TO THE VOLUSIA COUNTY PROPERTY APPRAISER; PROVIDING FOR CONFLICTING PROVISIONS, SEVERABILITY AND APPLICABILITY; PROVIDING FOR CODIFICATION, AN EFFECTIVE DATE AND FOR ADOPTION. WHEREAS, the City Council of the City of Edgewater, Florida, has made the following determinations: 1. In accordance with Section 6(f), Article VII of the Florida State Constitution and Section 196.075, of the Florida Statutes, the City of Edgewater may adopt an ordinance to allow an additional homestead exemption of up to $25,000.00 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence ofthe owner, who has attained the age of 65 and whose household income does not exceed $20,000.00 annually; and 2. In accordance with state law, beginning January 1, 2001, the $20,000.00 income limitation shall be adjusted annually, on January 1, by the percentage change in the average cost-of- living index in the period January 1 through December 31 ofthe immediate prior year compared with Stl th,:k tlllougll passages are deleted. Underlined passages are added. 2000-0-21 1 "" ......, the same period for the year prior to that; and 3. The City Council for the City of Edgewater believes that an additional ad valorem homestead tax exemption is in the best interests of its citizens as set forth hereinafter. NOW, THEREFORE, BE IT ENACTED by the City Council of the City of Edgewater, Florida as follows: PART A. AMEND CHAPTER 9 (FINANCE) BY ESTABLISHING ARTICLE III (ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS) SECTIONS 9-25 (AUTHORITY AND PURPOSE), 9-26 (DEFINITIONS), 9-27 (ENTITLEMENT TO ADDITIONAL HOMESTEAD EXEMPTION), 9-28 (ANNUAL ADJUSTMENT OF INCOME), 9-29 (REQUIREMENTS FOR CLAIMING ADDITIONAL HOMESTEAD EXEMPTION), 9-30 (NOTICE REQUIREMENTS) AND 9-31 THROUGH 9-35 (RESERVED) OF THE CODE OF ORDINANCES, CITY OF EDGEWATER FLORIDA, IN ITS ENTIRETY. CHAPTER 9 (FINANCE), ARTICLE III (ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS to read as follows: ARTICLE III. (ADDITIONAL HOMESTEAD EXEMPTION FOR SENIOR CITIZENS) Section 9-25. Authority and Purpose. This article is adopted pursuant to the specific authority of Section 6(0. Article VII of the Florida Constitution. and Section 196.075. Florida Statutes; and the City's broad home rule powers granted by Chapter 166. Florida Statutes and the City's Charter. The purpose of the Senior Homestead Exemption shall be to provide an additional ad valorem tax exemption to reduce the burden of taxation for senior residents with limited financial income. StltlGk t1uotlgh passages are deleted. Underlined passages are added. 2000-0-21 2 .. ....... Section 9-26. Definitions. For purposes ofthis ordinance, the following words, terms and phrases, as used in herein, shall have the meanings ascribed to them, unless the context clearlv indicates otherwise; City means the City of Edgewater, Florida. Devartment of Revenue means the state Department of Revenue for the State of Florida. Household means a person or group of persons living together in a room or group of rooms as a housing unit. but the term does not include persons boarding in or renting a portion of the dwelling. Household income means the adiusted gross income, as defined in Section 62 ofthe United States Internal Revenue Code, of all members of a household. Mav is permissive when used herein. Property Avpraiser means the V olusia County Property Appraiser. Shall is mandatory when used herein. Sixty-five (65) vears of age means a person who has attained the age of sixty-five (65) prior to January 151 of the tax year for which the additional homestead exemption is sought. Section 9-27. Entitlement to additional homestead exemption. ill Anv person sixtv-five (65) years of age or older and who has legal or equitable title to real estate located within the City and who maintains thereon his or her permanent residence, and which residence qualifies for and receives homestead exemption pursuant to Section 6(a). Article VII of the Florida Constitution and whose adiusted gross income of the household does not exceed $20,000.00 shall be entitled to make application for an additional homestead Stt tick tl.lotlgh passages are deleted. Underlined passages are added. 2000-0-21 3 w .. exemption of $25,000.00 as provided in this Article. (Q) The additional homestead exemption, if granted, shall be applicable to all ad valorem tax millage rates levied by the Citv; and, if applicable, shall be subject to the provisions of Sections 196.131 and 196.161. Florida Statutes. If title to the property is held jointly with right of survivorship, the person residing on the property and otherwise qualifying for the additional homestead exemption may receive the entire amount of the additional homestead exemption provided herein. W The additional homestead exemption provided herein shall be available to qualified persons beginning with the year 2001 tax roll upon submission of the appropriate forms from the Florida Department of Revenue. Section 9-28. Annual adjustment of income. Beginning January 1. 2001. and continuing every January pI thereafter, the $20.000.00 income limitation shall be automatically adjusted by the percentage of change in the average cost-of- living index in the period of January 151 through December 3151 of the prior year as compared to the same period for the year prior to that year. As used herein, the term "index" shall be the average of the monthly consumer-price index figures for the stated twelve month period, for the United States as a whole, issued by the United States Department of Labor. Section 9-29. Requirements for claiming additional homestead exemption. Uti Every person claiming the additional homestead exemption pursuant to this article must file an application with the V olusia County Property Appraiser no later than March 151 of each year for which such exemption is claimed. The application shall be on a form prescribed by StlU.:k tl.Hnlgh passages are deleted. Underlined passages are added. 2000-0-21 4 '- ....., the Florida Department of Revenue and shall include a sworn statement of household income for all members of the household. On or before June 1 st of each year, each applicant must file supporting documentation with the Property Appraiser, including copies of all federal income tax returns, wage and earning statements (W -2 forms). and such other documentation as may be required by the Property Appraiser, including documentation necessary to verifY the income received by all members of the household for the prior year. The applicant's statement shall attest to the accuracy of all documentation provided, and the Property Appraiser shall not grant the exemption without the required documentation. ili2 Failure to file the application and sworn statement by March 1 S\ or failure to file the required supporting documentation by June 1 st, of any given year shall constitute a waiver of the additional exemption privilege for that year. Section 9-30, Notice requirements. The City Clerk shall. prior to December 1,2000, provide a copy of the Ordinance approving this Article to the V olusia County Property Appraiser: and, in the event this Article is subsequently repealed, notification of such repeal shall be provided to the V olusia County Property Appraiser no later than December 1 st of the year prior to the year in which the homestead exemption provided herein expires. Sections 9-31 through 9-35 Reserved. PART B. SEVERABILITY. If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be Stll1.:k t1HOtI~h passages are deleted. Underlined passages are added. 2000-0-21 5 -- ""'" deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion hereto. PART C. CODIFICATION. Provisions of this ordinance shall be incorporated in the Code of Ordinances of the City of Edgewater, Florida, and the word "ordinance", may be changed to "section", "article", or other appropriate word, and the sections of this ordinance may be renumbered or relettered to accomplish such intention; provided, however, that Parts B through E shall not be codified. PARTD. EFFECTIVE DATE. This Ordinance shall become effective immediately upon passage and adoption. PART E. ADOPTION. After Motion by Councilman Vincenzi and Second by Councilman Brown, the vote on the first reading of this ordinance held on September 11, 2000, was as follows: AYE NAY Mayor Donald A. Schmidt --1L Councilman James P. Brown --1L Councilman Dennis A. Vincenzi --1L Councilwoman Harriet E. Rhodes --1L Councilwoman Judy Lichter --1L After Motion by G~.- L Cr~ I~-^' 12 L-L. and Second by , the vote on the second reading of this ordinance was as follows: StlUck t1llotlgh passages are deleted. Underlined passages are added. 2000-0-21 6 AYE NAY Mayor Donald A. Schmidt Councilman James P. Brown Councilman Dennis A. Vincenzi Councilwoman Harriet E. Rhodes )( Councilwoman Judy Lichter PASSED AND DULY ADOPTED this 25ih day of September, 2000. For the use and reliance only by the City of Edgewater, Florida. Approved as to form and legality by: Scott A. Cookson, Esquire City Attorney Foley & Lardner Strnek-Mnongh passages are deleted. Underlined passages are added. 2000-0-21 r] CITY COUNCIL OF THE CITY OF EDGEWATER, FLORIDA By: _ Donald A. Schmidt Mayor �f 1 Yl�fCa�N Robin L. Matusick Legal Assistant Approved by the City Council of the City of Edgewater at meeting held on this day of 2000 under Agenda Item o.