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ORDINANCE 2005- 028. <br />A. As used in this article, the term "construction" means all types of <br />construction governed by the Florida Building Code. <br />B. As used in this article, the term "reconstruction" means all types of <br />reconstruction governed by the Florida Building Code. <br />C .As used in this article, the term "primary place of residence" shall <br />have the same meaning as "permanent residency" for establishing <br />homestead exemption pursuant to F.S. § 196.031. The property <br />appraiser may rely upon the factors listed in F.S. § 196.015, in <br />determining whether the property is the primary place of residence <br />for the applicant's parent or grandparent. <br />Section 213.02. Generally. <br />• <br />There is hereby granted to the owner of homestead property, a reduction in the <br />assessed value of the property equal to any increase in the assessed value of <br />the property which results from the construction or reconstruction of the property <br />for the purpose of providing living quarters for one or more natural or adoptive <br />parents or grandparents of the owner of the property, or the owner's spouse, if at <br />least one of the parents or grandparents for whom the living quarters are <br />provided is at least 62 years of age. <br />Section 213.03. Qualifications for reduction. <br />The assessment reduction applies under the following circumstances: <br />A. The construction or reconstruction is substantially complete and <br />received a certificate of occupancy in the year prior to the January <br />1 in which the qualifying parent(s) or grandparent(s) first occupies <br />the constructed or reconstructed living quarters. <br />B At least one qualifying parent or grandparent maintains his or her <br />primary place of residence in the constructed or reconstructed living <br />quarters during the taxable year for which the reduction is claimed. <br />C. The assessment reduction shall be applied to the assessed value <br />of the homestead property as calculated pursuant to Article VII, <br />Section 4(e), Florida Constitution. <br />D. The construction or reconstruction is consistent with the local land <br />'development regulations. <br />Section 213.04. Amount of reduction. <br />The amount of the reduction shall not exceed the lesser of the following: <br />A. The increase in assessed value resulting from construction or <br />reconstruction of the property; or <br />F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc <br />