Ordinance 2013-36 h ORDINANCE NO. 2013 - 3 6
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N ORDINANCE SUPERSEDING AND REPLACING ORDINANCE NO.
'9-85, AS AMENDED, THE COLLIER COUNTY SENIORS HOMESTEAD
EXEMPTION ORDINANCE, TO PROVIDE FOR AN ADDITIONAL
HOMESTEAD EXEMPTION FOR CERTAIN QUALIFYING SENIOR
CITIZENS PURSUANT TO THE FLORIDA CONSTITUTIONAL
AMENDMENT 11, APPROVED AT THE NOVEMBER 6, 2012 GENERAL
ELECTION; PROVIDING FOR TITLE AND CITATION; PROVIDING z _
FOR FINDINGS; PROVIDING FOR DEFINITIONS; PROVIDING FOR
CREATION AND ESTABLISHMENT OF ADDITIONAL HOMESTEAD r
EXEMPTIONS; PROVIDING FOR REPEAL OF ORDINANCE NO. 99485,
AS AMENDED; PROVIDING FOR CONFLICT AND SEVERABILIY; -_L
PROVIDING FOR INCLUSION IN THE CODE OF LAWS ANA :--
ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. am °
WHEREAS, prior to the November 2012 general election, Section 196.075, Florida
Statutes, provided that in accordance with Section 6(d), Article IV of the Florida Constitution,
the Board of County Commissioners of any county may adopt an ordinance to allow an
additional homestead exemption of up to $50,000 for any person who owns 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 each year; and
WHEREAS, in keeping with this provision, the Board of County Commissioners
enacted Ordinance 99-85; and
WHEREAS, on November 6, 2012, a Florida Constitutional Amendment, Amendment
11, was approved during the general election authorizing an additional homestead exemption for
persons who own legal or equitable title to real estate with a just value of less than $250,000 and
have maintained thereon the permanent residence of the owner for at least 25 years, who have
attained the age of 65, and whose household income does not exceed $20,000, as adjusted each
year; and
WHEREAS, following the November 2012 general election, Section 196.075, Florida
Statutes, now requires that in order for this additional homestead exemption to be available for
county tax purposes, an ordinance implementing such homestead exemption is required to be
adopted by the Board of County Commissioner by a supermajority vote; and
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WHEREAS, it is the desire of the Board of County Commissioners to supersede and
replace the Collier County Seniors Homestead Exemption Ordinance, Ordinance No. 99-85, as
amended, to reflect this 2012 amendment and thereby provide additional benefits to the citizens
of Collier County.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that:
SECTION ONE: Title and citation.
This section shall be known and cited as the "Collier County Seniors Homestead
Exemption Ordinance."
SECTION TWO. Findings.
The Board finds that the legislative intent set forth in Section 196.075, Florida Statutes,
sets forth a laudable philosophy regarding local taxation relief offered to qualifying persons age
65 and older whose household income does not exceed a specified amount. Section 196.075,
Florida Statutes, authorizes the Board to adopt an ordinance providing this benefit to the
taxpayer who meets the required criteria.
SECTION THREE: Definitions.
For the purposes of this section, the definitions contained in Section 196.075, Florida
Statutes, shall apply and control, in accordance with the subject matter, unless the text and/or
context of this section provides otherwise.
SECTION FOUR: Creation and Establishment of Additional Homestead Exemptions.
(a) In accordance with s. 6(d), Art. VII of the State Constitution, the Board of County
Commissioners by supermajority vote hereby adopts the following ordinance to allow either or
both of the following additional homestead exemptions:
(1) Fifty-thousand dollars 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; or
(2) The amount of the assessed value of the property for any person who has the legal
or equitable title to real estate with a just value less than $250,000 and has
maintained thereon the permanent residence of the owner for at least 25 years,
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who has attained age 65, and whose household income does not exceed the
income limitation prescribed in paragraph (a)(1), as calculated in subsection (b)
below.
(b) As set forth in Section 196.075, Florida Statutes, beginning January 1, 2001, the
$20,000 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
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.
(c) These exemptions apply only to taxes levied by the Board of County
Commissioners, and will apply to all tax levies of the County, including all dependent special
districts and municipal service taxing units.
(d) The amount of the exemption may not exceed $250,000. This exemption shall be
uniform in all dependent special districts or municipal service taxing units within the County.
(e) A taxpayer claiming the exemption must annually submit to the property
appraiser, not later than March 1, a sworn statement of household income on a form prescribed
by the Department of Revenue.
SECTION FIVE: Repeal of Ordinance No. 99-85, as amended.
Ordinance No. 99-85 and all amendments thereto, are hereby repealed in their entirety.
SECTION SIX: Conflict and Severability.
In the event this Ordinance conflicts with any other ordinance of Collier County or other
applicable law, the more restrictive shall apply. If any phrase or portion of the Ordinance is held
invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a
separate, distinct and independent provision and such holding shall not affect the validity of the
remaining portion.
SECTION SEVEN: Inclusion in the Code of Laws and Ordinances.
The provisions of this Ordinance shall become and be made a part of the Code of Laws
and Ordinances of Collier County, Florida. The sections of the Ordinances may be renumbered
or relettered to accomplish such, and the word "ordinance" may be changed to "section,"
"article," or any other appropriate word.
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SECTION EIGHT: Effective Date.
This Ordinance shall be effective upon filing with the Department of State.
PASSED AND DULY ADOPTED by supermajority vote of the Board of County
Commissioners of Collier County, Florida, this 4day of 2013.
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ATTEST:. ; . :'-' ',1 A BOARD QF COUNTY COMMISSIONERS
DWIGHT;E. BROCK,.C>✓ERK COLLIER CQ TY, LORIDA
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By: 1 ita. �� - i.� By:
Attest as to,Chairman pep. 1`" GEORGI• A1' ILLER, ESQ.,
signature only.;, _; ; > ' CHAIRWOMAN
A. ire -d. .stoform
an 1 I, 1:" - y:
h►.
Je ;ey .7'atzkow
Co"nt • ttorney
This ordinance filed with the
$ectAtory of itote's Of#icn e�tht
?Ldayof , 1 5-
ond acknowledge that
filing received this cloy of
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STATE OF FLORIDA)
COUNTY OF COLLIER)
I , DWIGHT E. BROCK, Clerk of Courts in and for the
Twentieth Judicial Circuit, Collier County, Florida, do
hereby certify that the foregoing is a true and correct
copy of :
ORDINANCE 2013-36
which was adopted by the Board of County Commissioners
on the 14th day of May, 2013 , during Regular Session.
WITNESS my hand and the official seal of the Board of
County Commissioners of Collier County, Florida, this 20th
day of May, 2013 .
DWIGHT E. BROCK / .
.
Clerk of Courts 0.11, lyerk
Ex-officio to 8 rd of '
County Commi.•s.4i6ners
By: Martha:Verga
Deputy Clerk-