Loading...
HomeMy WebLinkAboutOrdinance_16-21_11/15/2021ORDINANCE 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. 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 exemntion for persons sixty-five years and older. Ua Definitions. 1D 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 or renting a portion of a dwelling. See definition set forth at section 196 075(1) Florida Statutes. 2 Household income means the adjusted gross income as defined ins 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 Nb. General. 1W Village of Teauesta 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 Teauesta including if any, dependent special districts and municipal service taxing units.1 2 Amount ofadditional homestead exemntion) Any person who meats the requirements equ reme to t y 1yM )All \.•1116.111J set forth in subsection (c) hereinbelow shall be eligible for an additional twenty-five thousand dollar ( 25 000 00) homestead exemption Lc Requirements to obtain additional homestead exemption. Any person who has attained the awe of sixty-five (65) years of age will be entitled to an additional homestead exemntion if all of the following requirements are met• LD The person has legal or beneficial title in equity to real estate; and 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 legally or naturally dependent upon such person. See section 196.031, Florida Statutes; and 3M The persoWs household income does not exceed thirty-one thousand one hundred dollars 631,100.001 as adjusted hereinbelow: and 4 The person claiming the exemption submits annually to the Palm Beach County 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. dM Household income For purposes of subsection (c)(3) above the thirty-one thousand one hundred dollar (31 100 00) household income limitation shall he adjusted annually, o January 1, by the percentage change 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 Oe If title is held jointly with the right of survivorship__,_the person residing on the property 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. 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. ORDINANCE Date 16-21 11-15-2021 Upon Second Reading Motion Council Member Laurie Brandon Second Council Member Molly Young FOR AGAINST ABSENT CONFLICT Mayor Frank D'Ambra,lll x® El Vice -Mayor Kyle Stone ®x Council Member Laurie Brandon © M El Council Member Molly Young ®x © n Council Member Bruce Prince n The Mayor thereupon declared the Ordinance duly passed and adopted. MAYOR OF TEQUESTA: Frank D'Ambra, III ATTEST: " OFTF Ca .. 4 Q..-Op�POq� G, Lori McWilliams, MMC i'NcoRPORATI Village Clerk