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HomeMy WebLinkAbout2005-0281 ORDINANCE 2005- 028 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA, AMENDING TITLE II BY CREATING CHAPTER 213, ENTITLED PROPERTY TAX REDUCTION FOR CONSTRUCTION OR RECON- STRUCTION OF HOMESTEAD PROPERTY TO HOUSE E LDERLY PARENTS OR GRANDPARENTS OF OWNER OR OWNER SPOUSE; PROVIDING FOR D EFINITIONS; PROVIDING FOR QUALIFICATIONS FOR REDUCTION; PROVIDING FOR THE AMOUNT OF REDUCTION; PROVIDING FOR THE PROCESS FOR CLAIMING THE REDUCTION; PROVIDING FOR P ENALTIES; PROVIDING FOR DISQUALIFICATION; P ROVIDING FOR CONFLICTS; PROVIDING FOR S EVERABILITY AND PROVIDING AN EFFECTIVE D ATE. WHEREAS, in 2002, the voters of the State of Florida approved a constitutional amendment that allows a county to provide a tax exemption for residences to be constructed or improved for the purpose of providing living quarters for grandparents or parents of the owner of the property; and WHEREAS, the Board of County Commissioners recognizes that it is beneficial for some senior citizens to reside with their adult children or in very close proximity to their children so the adult children can make sure that their parents' needs are met in a loving and caring environment; and WHEREAS, in order to encourage and foster this loving and caring environment the Board of County Commissioners desires to extend the benefits of certain property tax exemptions afforded by Section 193.703, Florida Statutes, to the citizens of Indian River County, N OW THEREFORE, BE IT ORDAINED by the Board of County Commissioners of Indian River County, that S ECTION 1. AMENDMENT. TITLE II TAXES, UTILITIES AND SPECIAL DISTRICTS is amended to add Chapter 213 which shall read as follows: CHAPTER 213. Property tax reduction for construction or reconstruction to house elderly parent(s) or grandparent(s) of owner(s). Section 213.01. Definitions. F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc ORDINANCE 2005- 028. A. As used in this article, the term "construction" means all types of construction governed by the Florida Building Code. B. As used in this article, the term "reconstruction" means all types of reconstruction governed by the Florida Building Code. C .As used in this article, the term "primary place of residence" shall have the same meaning as "permanent residency" for establishing homestead exemption pursuant to F.S. § 196.031. The property appraiser may rely upon the factors listed in F.S. § 196.015, in determining whether the property is the primary place of residence for the applicant's parent or grandparent. Section 213.02. Generally. • There is hereby granted to the owner of homestead property, a reduction in the assessed value of the property equal to any increase in the assessed value of the property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property, or the owner's spouse, if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age. Section 213.03. Qualifications for reduction. The assessment reduction applies under the following circumstances: A. The construction or reconstruction is substantially complete and received a certificate of occupancy in the year prior to the January 1 in which the qualifying parent(s) or grandparent(s) first occupies the constructed or reconstructed living quarters. B At least one qualifying parent or grandparent maintains his or her primary place of residence in the constructed or reconstructed living quarters during the taxable year for which the reduction is claimed. C. The assessment reduction shall be applied to the assessed value of the homestead property as calculated pursuant to Article VII, Section 4(e), Florida Constitution. D. The construction or reconstruction is consistent with the local land 'development regulations. Section 213.04. Amount of reduction. The amount of the reduction shall not exceed the lesser of the following: A. The increase in assessed value resulting from construction or reconstruction of the property; or F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc ORDINANCE 2005- 028 B. Twenty percent of the total assessed value of the property as improved. S ection 213.05. Process for claiming reduction. A reduction in assessment may be granted only upon an application filed annually with the Indian River County Property Appraiser. An applicant is required to complete forms required by the property appraiser, including any affidavit regarding the age of the qualifying parent or grandparent and whether the living quarters are being used as the qualifying parent's or grandparent's primary place of residence for the year in which the reduction is sought. The application must be made before March 1 of the year for which the reduction is to be granted. S ection 213.06. Property held jointly with right of survivorship. If title to the homestead property is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the reduction in assessed value. S ection 213.07. Penalties. Penalties for violation of this chapter shall be in accordance with general law. The tax collector may deny or cancel a reduction for violation of this chapter. S ection 213.08. Disqualification. When the property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property. S ECTION 2. 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 Indian River County Code and the word "ordinance" may be changed to "section," "article," or other appropriate word or phrase and the sections of this Ordinance may be renumbered or relettered to accomplish such intention; providing, however, that S ections 2, 3 and 4 shall not be codified. S ECTION 3. SEVERABILITY. If any section, or any sentence, paragraph, phrase, or word of this ordinance is for any reason held to be unconstitutional, inoperative, or void, such F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc ORDINANCE 2005- 028 holding shall not affect the remaining portions of this ordinance, and it shall be construed to have been the legislative intent to pass the ordinance without such unconstitutional, invalid or inoperative part. SECTION 4. EFFECTIVE DATE This ordinance shall take effect upon filing with the Florida Secretary of This ordinance was advertised in the Press Journal on the 11 thday of August , 2005, for a public hearing on 23rd day of August , 2005, at which time it was moved for adoption by Commissioner Wheeler and seconded by Commissioner Davi s , and adopted by the following vote: Chairman Thomas S. Lowther Vice Chairman Arthur R. Neuberger Commissioner Wesley S Davis Commissioner Gary C. Wheeler Commissioner Sandra L. Bowden Aye Aye Aye Aye Aye The Chairman thereupon declared the ordinance duly passed and adopted this 23rd day.of. - -August 2005. Attest: 1<i. K=Barton, Cle1k Deputy -Clerk Approved as to form and Legal 'ienc t_a.- a illiam K eBraal Assistant County Attorney INDIAN RIVER COUNTY, FLORIDA by its Board of County Commissioners By Thomas S. Lowther, Chairman BCC Approved: August 23, 2005 EffectivAQ,ga e`- 2-cio ordinance was filed with the Department of State on 23 day of , 2005 and shall become effective on that date. F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc