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ORDINANCE 2013- <br /> AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF <br /> INDIAN RIVER COUNTY, FLORIDA, AMENDING CHAPTER 213 OF <br /> THE CODE OF INDIAN RIVER COUNTY TO ADD SECTION 213.09 <br /> CREATING A SECOND ADDITIONAL PROPERTY TAX HOMESTEAD <br /> EXEMPTION FOR QUALIFYING SENIOR- -- CITIZENS; AND <br /> PROVIDING FOR SEVERABILITY, CODIFICATION AND AN <br /> EFFECTIVE DATE <br /> WHEREAS, on November 6, 2012, 61.26% of the voters of the State of Florida <br /> approved Amendment No. 11, amending Article VII, §6(d) of the Florida Constitution to <br /> authorize the Florida Legislature to authorize Florida counties to allow an additional homestead <br /> exemption to senior citizens meeting certain qualifications; and <br /> WHEREAS, in §196.075,Florida Statutes (2012),the Florida Legislature authorized the <br /> Board of County Commissioners of any county to adopt an ordinance allowing an additional <br /> homestead exemption up to the amount of the assessed value of the property for any person who <br /> (a) has legal or equitable title to real property with a just value of less than $250,000, (b) has <br /> maintained his or her residence on the property for at least 25 years, (c) has attained the age of <br /> 65, and (d) whose household income does not exceed the amount prescribed in §196.075(3), <br /> Florida Statutes, as adjusted from time to time; and <br /> WHEREAS, §196.075(4)(a), Florida Statutes, provides that the ordinance allowing this <br /> additional homestead exemption for qualifying senior citizens must be adopted by a super <br /> majority (a majority plus one) of the members of the Board of County Commissioners, <br /> NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY <br /> COMMISSIONERS OF INDIAN RIVER COUNTY,FLORIDA,THAT: <br /> Section 1. Findings. The Board finds that the above "Whereas" clauses are true and <br /> correct, and hereby incorporates such clauses as the findings of the Board. <br /> Section 2. Addition of Section 213.09. Section 213.09 is hereby added to the Code of <br /> Indian River County, as follows (new language underlined): <br /> Section 213.09. Second Additional Property Tax Homestead Exemption for Qualifying <br /> Senior Citizens. <br /> Pursuant to §196.075(2)(h), Florida Statutes a second additional property tax exemption <br /> in the amount of$25,000 is hereby allowed with respect to homestead property for any <br /> F.-lAnornrylLtrdo(iFl✓FRALIResofwiovu h 0,-di— I <br /> EXHIBIT A 104 <br />