HomeMy WebLinkAboutDocumentation_Regular_Tab 22_10/14/2021Agenda Item #22.
Regular Council
STAFF MEMO
Meeting: Regular Council - Oct 14 2021
Staff Contact: Jeremy Allen, Village Manager Department: Manager
ORDINANCE NO. 16-21, FIRST READING, AN ORDINANCE OF THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, FLORIDA, AMENDING THE VILLAGE'S CODE OF ORDINANCES AT
CHAPTER 70. TAXATION. ARTICLE I. IN GENERAL. TO CREATE AN ENTIRELY NEW SECTION
70-1. ENTITLED "ADDITIONAL HOMESTEAD EXEMPTION FOR PERSONS SIXTY-FIVE YEARS
AND OLDER" TO AUTHORIZE AN ADDITIONAL HOMESTEAD TAX EXEMPTION FOR QUALIFYING
SENIOR CITIZENS WHOSE HOUSEHOLD INCOME DOES NOT EXCEED A CERTAIN AMOUNT;
PROVIDING THAT THE VILLAGE CLERK SHALL DELIVER A COPY OF THIS ORDINANCE TO THE
COUNTY BY THE REQUIRED DATE; PROVIDING THAT EACH AND EVERY OTHER SECTION AND
SUBSECTION OF CHAPTER 70. TAXATION. SHALL REMAIN IN FULL FORCE AND EFFECT AS
PREVIOUSLY ADOPTED; PROVIDING A CONFLICTS CLAUSE, A SEVERABILITY CLAUSE, AND
AUTHORITY TO CODIFY; PROVIDING AN EFFECTIVE DATE; AND FOR OTHER PURPOSES.
Attached for Council's consideration on first reading is Ordinance No. 16-21, which as proposed, will
authorize an additional $25,000 homestead exemption to certain income -qualified senior citizens living
in the Village of Tequesta.
Staff was directed to look into the possibility of granting the limited income senior citizen exemption for
persons age 65 and older. Staff was able to obtain from the Property Appraiser the total number of
Village residents who are currently receiving the senior homestead exemption from the County. There
are currently 73 taxpayers receiving this benefit, which would equate to a potential property tax
reduction of approximately $11,614, assuming that the Village grants an additional homestead
exemption of $25,000.
In accordance with Section 6(d), Article VII of the State Constitution, the board of county commissioners
of any county or the governing body of any municipality may adopt an ordinance granting an additional
homestead exemption to certain persons 65 years of age or older whose household income does not
exceed a certain specified amount. The current income level for qualifying for the additional senior
homestead exemption is $31,100 for the 2021 exemption year. This qualifying income amount is
adjusted annually by the Florida Department of Revenue.
An ordinance granting an additional homestead exemption must meet the following requirements:
• (1) It must be adopted under the procedures
pursuant to Chapter 166, F.S.
• (2) It must specify that the exemption applies
granting the exemption.
• (3) It must specify the amount of the exemption.
for adoption of a non -emergency ordinance
only to taxes levied by the unit of government
Page 251 of 293
Agenda Item #22.
• (4) It must require that a taxpayer claiming the exemption for the first time submit to the Property
Appraiser, not later than March 1, a sworn statement of household income on a form prescribed
by the Florida Department of Revenue.
• (5) The board of county commissioners or municipal governing authority must deliver a copy of
the ordinance granting the additional homestead exemption to the Property Appraiser no later
than December 1 of the year prior to the year the exemption will take effect.
Within Palm Beach County, the municipalities that offer this exemption and the amount granted for
each municipality is reflected below:
Municipality/County
Town of Haverhill
Town of Loxa h atch ee Groves
Village of Wellington
Palm Beach County
City of Boynton Beach
City of Lake Worth Beach
Town of Lantana
City of Palm Beach Gardens
Village of Palm Springs
Town of Jupiter
Village of Royal Palm Beach
2021 Exemption Amount
$50)000
$50)000
$50Y000
$257000
$25,000
$25YO00
$25YO00
$25YO00
$257000
$257000
$5,000
Once the program is adopted by the Village, the additional senior citizen homestead exemption will be
managed by the Palm Beach County Property Appraiser's Office.
This document and any attachments may be reproduced upon request in an alternative format by completing
our Accessibility Feedback Form, sending an e-mail to the Village Clerk or calling 561-768-0443.
POTENTIAL MOTION- • REQUESTED: !
Staff recommends approval of ordinance on first reading.
Ord. No 16-21 - Add'I Homestead Exemption for Persons Over 65
letter from resident re sr homestead
DR501 SC sworn statement
Page 252 of 293
Agenda Item #22.
ORDINANCE NO. 16-21
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
TEQUESTA, FLORIDA, AMENDING THE VILLAGE'S CODE OF
ORDINANCES AT CHAPTER 70. TAXATION. ARTICLE I. IN GENERAL. TO
CREATE AN ENTIRELY NEW SECTION 70-1. ENTITLED "ADDITIONAL
HOMESTEAD EXEMPTION FOR PERSONS SIXTY-FIVE YEARS AND
OLDER" TO AUTHORIZE AN ADDITIONAL HOMESTEAD TAX
EXEMPTION FOR QUALIFYING SENIOR CITIZENS WHOSE HOUSEHOLD
INCOME DOES NOT EXCEED A CERTAIN AMOUNT; PROVIDING THAT
THE VILLAGE CLERK SHALL DELIVER A COPY OF THIS ORDINANCE TO
THE COUNTY BY THE REQUIRED DATE; PROVIDING THAT EACH AND
EVERY OTHER SECTION AND SUBSECTION OF CHAPTER 70. TAXATION.
SHALL REMAIN IN FULL FORCE AND EFFECT AS PREVIOUSLY
ADOPTED; PROVIDING A CONFLICTS CLAUSE, A SEVERABILITY
CLAUSE, AND AUTHORITY TO CODIFY; PROVIDING AN EFFECTIVE
DATE; AND FOR OTHER PURPOSES.
WHEREAS, the Florida Constitution at Article VII, Section 6(d) allows municipalities
the option of granting an additional homestead tax exemption to certain persons sixty-five (65)
years of age or older whose household income does not exceed a certain specified amount
("qualifying senior citizens"); and
WHEREAS, the Florida Legislature has adopted Section 196.075, Florida Statutes to
implement the above -referenced Article VII, Section 6(d) of the Florida Constitution; and
WHEREAS, Section 196.075, Florida Statutes allows municipalities to adopt an
ordinance incorporating an additional homestead tax exemption for those qualifying senior
citizens, provided the municipal ordinance meets specific requirements; and
WHEREAS, the Village Council of the Village of Tequesta has considered the costs to
the Village and the benefits to the eligible citizens regarding the provision for this additional
homestead exemption and now proposes an ordinance which, if adopted, would grant qualifying
senior citizens an additional $25,000 homestead exemption; and
WHEREAS, this proposed ordinance meets the specific requirements for the adoption of
such ordinance as set forth within Section 196.075, Florida Statutes; and
WHEREAS, the Village Council of the Village of Tequesta believes the proposed
ordinance to be in the best interests of the health, safety, and welfare of its citizens.
Page 253 of 293
Agenda Item #22.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE
VILLAGE OF TEQUESTA, FLORIDA, THAT:
Section 1: Chapter 70. Taxation. of the Code of Ordinances of the Village of
Tequesta is hereby amended at Article I. In General. to create an entirely new Section 70-1.
entitled "Additional homestead exemption for persons sixty-five years and older." to authorize
an additional homestead tax exemption for qualifying senior citizens whose household income
does not exceed a certain amount; providing that Chapter 70. Article I. Section 70-1 shall
hereafter read as follows:
CHAPTER 70 -TAXATION
ARTICLE I. — IN GENERAL
Sec. 70-1. Additional homestead exemption for persons sixty-five years and older.
La) Definitions.
(D Household means a person or group of persons living together in a room or r�oup of
rooms as a housing unit, but the term does not include persons boarding or renting a
portion of a dwelling, See definition set forth at section 196.075(1), Florida Statutes.
Q Household income means the adjusted gross income, as defined in s. 62 of the United
States Internal Revenue Code, of all members of a household. See definition set forth
at section 196.075(1), Florida Statutes.
b� General.
W Vi� e of Tequesta taxes only. Pursuant to and in accordance with section 196.075,
Florida Statutes, the additional homestead exemption as set forth in this section shall
apply only to taxes levied by the Village of Tequesta, including, if an. T endent
special districts and municipal service taxing units.
�2 Amount of additional homestead exemption. Anv Berson who meets the requirements
set forth in subsection "chereinbelow shall be eligible for an additional twenty-five
thousand dollar ($25,000.00) homestead exemption.
Cc) Requirements to obtain additional homestead exemption. Anv person who has attained the
age of sixty-five (65) years of age will be entitled to an additional homestead exemption if
all of the following requirements are met:
W The person has legal or beneficial title in equity to real estate: and
Page 254 of 293
Agenda Item #22.
The person maintains thereon and in good faith makes the same his or her permanent
residence or the permanent residence of another or others le_2all.y or naturally
dependent upon such person. See section 196.031, Florida Statutes; and
3 The person's household income does not exceed thirty-one thousand, one hundred
dollars (S3 1, 100. 00) as adjusted hereinbelow; and
4 The person claiming the exemption submits annually to the Palm Beach Countv
Property Appraiser, not later than March 1, a sworn statement of the person" s
household income on a form prescribed by the Florida Department of Revenue; and
5 The above -reference statement is filed in accordance with the rules of the Florida
Department of Revenue and is supported by copies of any federal income tax returns
for the prior year, any wage and earnings statements (W-2 forms), and any other
documents which the Florida Department of Revenue deems necessary, for each
member of the household pertaining to the person's household income. Such
documentation must be submitted by June 1 and the statement shall attest to the
accuracy of such copies; and
6 The Property Appraiser approves the exemption after being provided with all required
documentation.
Ud Household income. For purposes of subsection (c)(3) above, the thirty-one thousand, one
hundred dollar ($31,100.00) household income limitation shall be adjusted annually, on
January 1, by the percentage chance in the average cost -of -living index in the period
January 1 through December 31 of the immediate prior year compared with the same period
for the year prior to that. The index is the average of the monthly consumer -price -index
figures for the stated twelve-month period, relative to the United States as a whole, issued
by the United States Department of Labor. See section 196.075, Florida Statutes.
(=e) If title is held jointly with the right of survivorship, the person residing on the proper and
otherwise qualifying may receive the entire amount of the additional homestead exemption.
Secs. 70-4-2 70-30. - Reserved.
Section 2: The Village Clerk shall deliver a copy of this Ordinance to the Palm
Beach
County Property Appraiser no later than December 1, 2021.
Page 255 of 293
Agenda Item #22.
Section 3: Each and every other section and subsection of Chapter 70. Taxation. shall
remain in full force and effect as previously enacted.
Section 4: All ordinances or parts of ordinances in conflict be and the same are
hereby
repealed.
Section 5: Should any section or provision of this Ordinance or any portion thereof,
any paragraph, sentence or word be declared by a court of competent jurisdiction to be invalid,
such decision shall not affect the validity of the remainder of this Ordinance.
Section 6: Specific authority is hereby granted to codify this Ordinance.
Section 7: This Ordinance shall take effect immediately upon adoption.
Page 256 of 293
Agenda Item #22.
a
Hear [Mayor, vice Mayor, Council members and Town Manager,
Palm Beach County began the low-income senior citizen Municipal tax exemption in 2014. In order to
Qualify for this exemption, you must be 65 or older, with homesteaded property and have an income
Less than $31,100 for 2021. There are 39 municipalities in Palm Beach County and 10 have approved
This municipal tax amendment. Attached is a copy of all the municipalities.
I am trying to matte more municipalities aware of this in order for the qualifying residents can receive
The assistance on their tax bill for 2022.
Jupiter approved $25,000 in 2017 and in July, 2021 approved another $25,000, matting it $50,000 for
The 400 of us residents on our tax bill for 2022. 1 have lived in Jupiter In The Pines for 50 years.
t
If you approve this low income, senior citizen Municipal tax amendment, it must be submitted to the
Property Appraiser's office by December 1, 2021 to be effective for 2022.
I thank you for all the residents of your town that qualify for this amendment.
Any questions, please call Kristin Deese, specialist exemption services dept. at the Property Appraiser's
Office at 561-355-2866. _ i
Beth Dellinger
104. W Beverly Road
Jupiter, F1.33469
Page 257 of 293
Agenda Item #22.
MUNICIPALITY LIST
HOMESTEAD
SENIOR EXEMPTION
00
UNINCORPORATED
169621
9048
02
ATLANTIS
833
26
04
BELLE GLADE
1525
66
06
BOCA RATON
23386
467
08
BOYNTON BEACH
17499
963
10
CLOUD LAKE
23
1
12
DELRAY BEACH
15692
738
14
GLEN RIDGE
60
2
18
GREENACRES
8251
499
20
G U LFSTREAM
358
2
22
HAVERHILL
512
1
24
HIGHLAND BEACH
1708
22
26
HYPOLUXO
781
20
28
JUNO BEACH
1189
32
30
JUPITER
17221
396
32
JUPITER INLET COLONY
164
2
34
LAKE CLARKE SHORES
1217
23
36
LAKE PARK
1361
53
38
LAKE WORTH
5632
280
40
LANTANA
2153
70
41
LOXAHATCHEE GROVES
772
34
42
MANALAPAN
150
0
44
MANGONIA PARK
138
9
46
OCEAN RIDGE
663
9
48
PAHOKEE
690
24
50
PALM BEACH
3414
26
52
PALM BEACH GARDENS
17211
420
54
PALM BEACH SHORES
359
10
56
RIVIERA BEACH
6641
233
58
SOUTH BAY
353
25
60
TEQU ESTA
2080
73
62
SOUTH PALM BEACH
641
31
66
VILLAGE OF GOLF
106
0
68
VILLAGE OF N PALM BEACH
4399
136
70
VILLAGE OF PALM SPRINGS
3901
214
72
VILLAGE OF ROYAL PALM BEACH
9849
397
73
VILLAGE OF WELLINGTON
14425
311
74
WEST PALM BEACH
2O321
716
77
WEST LAKE
539
8
Page 258 of 293
A m #22.
DR-501 SC, R. 12/12
ADJUSTED GROSS HOUSEHOLD INCOME Rule 12D-16.002, F.A.C.
Eff. 12/12
SWORN STATEMENT AND RETURN Provisional
Senior Citizen Exemption for Persons Age 65 and Over
[}EPf4RTMENT Section 196.075, Florida Statutes Application A year 20_
OF REVENUEpa � Y
This statement must be filed each year with the property appraiser by March 1. El Initial El Renewal*
Parcel ID Address
Applicant name
Phone
PART 1 List all persons living in the homestead on January 1 the year of exemption. Do not include
renters or boarders
Name of Household Member
Date of Birth
Filed IRS return?
Yes No
Adjusted Gross
Income
Total adjusted gross income for all household members
$ o.00
For each household member, submit the documents required by either PART 2 or PART 3 for last year's income.
If you are renewing your exemption, you do not need to submit documents, unless the property appraiser asks. Contact your property
appraiser's office for instructions.
PART 2 For each member who files an IRS Form 1040 series (checked "Yes" in PART 1), submit:
• IRS 1040 series form or an Application for Automatic Extension of Time to File U.S. Individual Income Tax
Return (Form 4868), if applicable, and
• Wage and Tax Statements (W-2 Forms).
PART 3 For each member who does not file an IRS Form 1040 series (checked "No" in PART 1), submit:
• A copy of the prior year's Social Security Statement (SSA 1099), if applicable,
• An IRS Request for Transcript of Tax Return, IRS Form 4506-T. (Form 8821 or another form from the 4506
series can substitute), and
• A Statement of Income from page 2 of this form.
For prompt consideration, submit supporting documents by May 1. No further documentation will be accepted after June 1.
If additional documents are required, the property appraiser will ask for them.
CERTIFICATION
certify that:
• I am at least 65 years old on January 1 of the tax year I am applying for. I have attached proof of my age.
• The total prior year adjusted gross income of all persons living in the household on January 1 of the tax year is not
more than the adjusted gross income in section 62 of the US Internal Revenue Code.
Contact your county property appraiser for the maximum household adjusted gross income, which may change each year.
qualify for this exemption under Florida law. I am a permanent resident of the State of Florida and I own and occupy the
property above. Under s. 196.131(2), F.S., any person who knowingly and willfully gives false information to claim
homestead exemption is guilty of a misdemeanor of the first degree, punishable by a term of imprisonment up to 1 year or
a fine up to $5,000 or both. Under penalties of perjury, I declare that I have read this application and Statement of
Adjusted Gross Income and the facts in it are true.
Signature, applicant
Print name
Date
Page 1 of 2
Page 259 of 293
Agenda Item #22. DR-501 SC
INSTRUCTIONS R. 12/12
Page 2
This exemption applies only to the property taxes of the taxing authority granting the exemption. To qualify for
an additional homestead exemption under s. 196.075, F.S. for persons age 65 years or older, the household
income of all persons living in the home cannot be more than the household adjusted gross income defined
below.
As used on this application, the term:
"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 adjusted gross income in s. 62 of the US Internal Revenue Code, of all
members of a household. (This is the "Adjusted Gross Income" amount reported on IRS Form 1040.)
Definitions: Section 196.075, Florida Statutes
Examples of Supporting Documentation for the Property Appraiser
IRS Returns
Income Statements
Earning Statements
Form 1040
Social security benefits
W-2 forms
Form 1099 Form
Form 1040A
Pension
RRB 1042S
1099A RRB 1099
Form 1040EZ
Interest or annuities
SSA 1042S
SSA 1099
Rental receipts
Partnership income 1065
For prompt consideration, submit income documentation before May 1 for all household members.
No documentation can be accepted after June 1.
Supporting documentation will be destroyed after use unless you ask the property appraiser to return the documents.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
Complete this form for each member whose income is below the filing thresholds for the IRS and who has
not filed an IRS Form 1040 series. See page 1, PART 3. Do not complete for minor children with no income.
STATEMENT OF INCOME
Name
Earned income
Social Security benefits**
Investment income
Veterans Administration benefits
Capital gains or (losses)
Income from retirement plans
Interest income
Income from pensions
Rents
Income from trust funds
Royalties
Other*** (specify):
Dividends
Annuities
Total income for this household member
$ 0.00
Enter this amount in PART 1 and submit with page 1 of Form DR-501 SC for each member.
**Social Security Benefits -Internal Revenue Service (IRS) Information
According to the IRS, social security benefits include monthly survivor and disability benefits. They do not include
supplemental security (SSI) payments, which are not taxable.
If your combined benefits and other income exceed certain thresholds, some part of your Social Security income
may be taxable. Include the taxable amount on this line. Consult the IRS for Social Security income that may be
taxable based on current formulas.
***Other income
If you receive any other income, fill in the source and the amount. Do not include income that would not be
included in adjusted gross income, such as child support.
Page 2 of 2
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