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18-2149 Amending Homestead Property Tax Exemptions for Certain Low-Incomes SeniorsORDINANCE NO.18-2149 AN ORDINANCE OF THE CITY OF LONGWOOD, FLORIDA, AMENDING THE CITY CODE WITH RESPECT TO HOMESTEAD PROPERTY TAX EXEMPTIONS FOR CERTAIN LOW-INCOME SENIORS, CREATING ARTICLE VII, CHAPTER 82 WITH RESPECT THERETO; INCREASING THE MAXIMUM ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION FROM $2S,000 TO $50,000 FOR CERTAIN LOW- INCOME SENIORS; PROVIDING REQUIREMENTS AND PROCEDURES TO RECEIVE THE ADDITIONAL HOMESTEAD EXEMPTION; PROVIDING DEFINITIONS, PROVIDING FOR CODIFICATION, SEVERABILITY, CONFLICTS, AND AN EFFECTIVE DATE. WHEREAS, in 2006 the electors of the State of Florida approved an amendment to the Florida Constitution modifying Article XII, Section 26 and Article VII, Section 6 thereof to allow cities and counties to increase the maximum additional homestead property tax exemption for certain low-income seniors from $25,000 to $S0,000; and WHEREAS, the Legislature has implemented and codified the above Constitutional provision in Section 196.075, Florida Statutes; and WHEREAS, the City of Longwood finds that it is in the best interests of its residents to exercise the authority granted by the Florida Constitution and statute referenced above to increase the homestead property tax exemption available to certain low-income seniors; and WHEREAS, the City of Longwood finds that this Ordinance advances the interests of the public health, safety, and welfare. NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY OF LONGWOOD, FLORIDA: SECTION 1. Recitals. The foregoing recitals are hereby ratified and confirmed as being true and correct and are hereby made a part of this Ordinance and adopted as legislative findings. SECTION 2. CitV Code Amendment. The Longwood City Code is hereby amended to create a new Article VII, Chapter 82, as follows: ARTICLE VII. ADDITIONAL HOMESTEAD EXEMPTION FOR LOW-INCOME SENIOR CITIZENS Sec. 82-280. Definitions. As used in this Article, the following terms shall have the following meanings. Ordinance No. 18-2149 Page 1 of 4 "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 the dwelling. "Household income" means the adiusted gross income, as defined in s. 62 of the United States Internal Revenue Code, of all members of a household. "Income Limitation" means an amount equal to $20,000 beginning January 1, 2001, and adiusted 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 the monthly consumer -price -index figures for the stated 12-month period, relative to the United States as a whole, issued by the United States Department of Labor. Sec. 82-281. Additional homestead exemption. In accordance with Section 6(d), Article VII of the Florida Constitution, and Section 196.075, Florida Statutes, any person who has the legal or equitable title to real estate and maintains thereon his or her permanent residence, who has attained the age of 65, and whose household income does not exceed the Income Limitation as described in this Article, shall be entitled to an additional homestead property tax exemption of up to $50,000. Sec. 82-282. Additional provisions governing homestead exemption. (a) The additional homestead exemption provided for in this Article applies only to ad valorem taxes levied by the City of Longwood. (b). Any person claiming the additional homestead exemption provided for in this Article must annually submit to the property appraiser, not later than March 1, a sworn statement of household income on a form prescribed by the Florida Department of Revenue, and meet all requirements prescribed in Rule 12D-7.0143 of the Florida Administrative Code, as may be amended from time to time, and any other applicable law, rule, or regulation of the State of Florida. (c) If title to the property is held jointly with right of survivorship, the person residing on the Property and otherwise qualifying may receive the entire amount of the additional homestead exemption. (d) An applicant must be entitled to homestead exemption under Section 196.031, Florida Statutes to be entitled to the additional homestead exemption provided for in this Article. Further, receipt of the additional homestead exemption under this Article shall be subject to the Ordinance No. 18-2149 Page 2 of 4 provisions of Sections 196.131 and 196.161, Florida Statutes if applicable, and any other applicable provisions of law. SECTION 3. Codification. This Ordinance shall be incorporated into the Longwood City Code. Any section, paragraph number, letter and/or any heading may be changed or modified as necessary to effectuate the foregoing. Grammatical, typographical and similar or like errors may be corrected, and additions, alterations, and omissions not affecting the construction or meaning of this Ordinance or the City Code may be freely made. SECTION 4. Severability. If any section, subsection, sentence, clause, phrase, word or provision of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, whether for substantive, procedural, or any other reason, such portion shall be deemed a separate, distinct and independent provision, and such holding shall not affect the validity of the remaining portions of this Ordinance. SECTION 5. Conflicts. In the event of a conflict or conflicts between this Ordinance and any other ordinance or provision of law, this Ordinance controls to the extent of the conflict, as allowable under the law SECTION 6. Effective date. This Ordinance shall become effective immediately upon adoption by the City Commission of the City of Longwood, Florida FIRST READING November 5, 2018 SECOND READING- November 19, 2018 ADOPTED this 19th day of November. 2018, by the City Commission of the City of Longwood, Florida ATTEST Of ichelle Lon ; CIVIC, FCRM, City Clerk Ordinance No. 18-2149 Page 3 of 4 CITY COMMISSION CITY OF LONG B n aril, Mayor Approved as to form and legality for the use and reliance of the City of Longwood, Florida only o�J Daniel W Lan y Ity to rKey S:\AKA\CLIENTS\Longwood, City of\General L324-21313\Ordinance re. Senior Homestead Exemption\Ordinance re. Senior Homestead Exemption.docx Ordinance No. 18-2149 Page 4of4