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HomeMy WebLinkAbout2001-021ORDINANCE NO. 2001- 021 AN ORDINANCE OF INDIAN RIVER COUNTY, FLORIDA, PURSUANT TO SECTION 196.075, FLORIDA STATUTES (2000), ALLOWING AN ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR TAXES LEVIED BY INDIAN RIVER COUNTY AND ITS DEPENDENT SPECIAL DISTRICTS AND MUNICIPAL SERVICES TAXING UNITS FOR CERTAIN PERSONS WHO HAVE ATTAINED AGE SIXTY-FIVE WHO MEET THE CONSTITUTIONAL AND STATUTORY REQUIREMENTS FOR SUCH ADDITIONAL HOMESTEAD EXEMPTION; PROVIDING FOR DEFINITIONS; PROVIDING FOR ANNUAL ADJUSTMENT OF THE INCOME LIMITATION, PROVIDING FOR AN ANNUAL SUBMITTAL OF A SWORN STATEMENT OF HOUSEHOLD INCOME; AND PROVIDING FOR SEVERABILITY, CODIFICATION, AND AN EFFECTIVE DATE. WHEREAS, Article VII, Section 6(f) of the Constitution of the State of Florida authorizes the legislature, by general law, to allow counties or municipalities to grant an additional homestead tax exemption not exceeding twenty-five thousand dollars ($25,000) to any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner and who has attained age sixty-five and whose household income does not exceed twenty thousand dollars as adjusted periodically for changes in the cost of living; and WHEREAS, Section 196.075, . Florida Statutes (2000), authorizes the board of county commissioners of any county to adopt an ordinance to allow an additional homestead exemption of up to $25,000 for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000 as adjusted periodically for changes in the cost of living; and WHEREAS, by operation of law, the income limitation for the additional homestead exemption for year 2001 is $20,680; and WHEREAS, the Board of County Commissioners elects to implement the additional homestead exemption pursuant to, Article VII, Section 6(f) of the Florida Constitution, and Section 196.075, Florida Statutes (2000), Be It Ordained by the Board of County Commissioners of Indian River County, Florida: SECTION 1. DEFINITIONS. For the purposes of this Ordinance, the following terms shall have the meanings indicated below: (a) "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 a dwelling. (b) "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. (c) "Property appraiser" means the Indian River County Property Appraiser. SECTION 2. ADDITIONAL HOMESTEAD EXEMPTION. Pursuant to the provisions of Section 196.075, Florida Statutes (2000), beginning January 1, 2002, an additional homestead exemption in the amount of twenty-five thousand dollars ($25,000), which additional homestead exemption applies only to taxes levied by Indian River County, its dependent special districts, and its municipal service taxing units, shall be allowed for any person who has legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty- five (65), whose household income does not exceed twenty thousand six hundred eighty dollars ($20,680) as adjusted in accordance with Section 3 of this Ordinance, and who submits to the property appraiser a sworn statement of household income in accordance with Section 4 of this Ordinance. SECTION 3. ADJUSTMENT OF INCOME LIMITATION. Beginning January 1, 2002, the twenty thousand six hundred eighty dollar ($20,680) 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 of the immediate prior year compared with the same period for the year prior to that. The index is the average of monthly consumer -price -index figures for the stated twelve (12) month period, relative to the United States as a whole, issued by the United States Department of Labor. SECTION 4. ANNUAL SUBMITTAL REQUIRED. A taxpayer claiming the exemption must submit to the property appraiser, not later than March 1 of each year, a sworn statement of household income on a form prescribed by the Florida Department of Revenue. SECTION 5. SEVERABILITY. If any section, paragraph, sentence, clause or phrase of this Ordinance is held by a court of competent jurisdiction to be invalid or unconstitutional, such holding shall not affect the validity of the remaining portions of this Ordinance. N SECTION 6. CODIFICATION. It is the intention of the Board of County Commissioners that the provisions of this Ordinance shall become and be made a part of The Code of Indian River County, and that the sections of this Ordinance may be renumbered or relettered, and the word "ordinance" may be changed to "section," "article," or such other appropriate word or phrase in order to accomplish such intention. SECTION 7. EFFECTIVE DATE. Except as otherwise provided herein, this ordinance shall take effect upon filing with the Department of State of the State of Florida. This ordinance was advertised in the Vero Beach Press Journal on the 9tft ` day of k4list for a public hearing on 21 st day of Aunust 2001, at which time it was moved for adoption by Commissioner Stanbridge , and seconded by Commissioner Adams , and adopted by the following vote: Chairman Caroline Nay D. Ginn Vice Chairman Ruth M. Stanbridge Aye Commissioner Fran B. Adams Aye Commissioner Kenneth R. Macht Nay The Chairman thereupon declared the ordinance duly passed and adopted this 21 st day of August 2001. x , ` L 1''4.ry-W4 BOARD OF COUNTY COMMISSIONERS Ile Attest JX4, Ba4,RTON INDIAN RIVER COUNTY, FLORIDA 'A lT74,z Old ti >� y , +' By DeputyCferk ` Caroline D. Ginn, Chai an Effectiv _ dfitb.. This ordinance was filed with the Department of State on the �7 day Of 2001, and, except as otherwise provided herein, becomes l. L I effective %4 Riva Ca Approved Date Admin. I r7 eo.007 a Legal Budget Dept. Risk Mgr.