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Agenda 04/09/2013 Item #11B 4/9/2013 11 .B. EXECUTIVE SUMMARY Recommendation to direct staff to advertise and bring to the Board a proposed ordinance providing for an additional homestead exemption for certain qualifying senior citizens pursuant to passage of Florida Constitutional Amendment 11 on November 6,2012. OBJECTIVE: Enact by ordinance the additional low income senior homestead exemption which was approved by a super majority of the Florida electorate on November 6, 2012. CONSIDERATIONS: In 1999 the Florida Legislature created Section 196.075, Florida Statutes providing for additional homestead exemptions for persons 65 and older. Currently seniors are entitled to a first homestead exemption of$25,000 on all taxes; an additional homestead exemption on non school taxes of$25,000; and a qualifying limited senior exemption of $50,000 on County taxes. The cumulative result is a $100,000 exemption on County taxes for those seniors who qualify and file the proper applications. This most recent $50,000 limited senior exemption which is applied against County taxes only has several qualifiers and requires an annual application by the taxpayer. The application must be filed before March 1st of each year and supported by federal income tax returns and wage statements for each person of the household because the current low income qualifying threshold is $27,590 for the entire household. Florida voters recently passed Constitutional Amendment 11 which allows for an additional limited senior exemption—defined as... "The amount of the assessed value of the property for any person who has the legal or equitable title to the 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, who has attained the age of 65, and whose household income does not exceed the income limitation prescribed....". The income limitation for 2013 is $27,590 as described above. This income limitation is adjusted each year on January 1st based upon the year on year cost of living index for the U.S. as a whole as issued by the Department of Labor. The vote total on November 6, 2012 statewide and for Collier County is shown below. Vote Statewide Statewide County County # % # Yes 4,717,827 61.3% 86,869 67.3% No 2,984,270 38.7% 42,140 32.7% Total 7,702,097 129,009 Packet Page-193- 4/9/2013 11 .B. The statute reads that the board of county commissioners of any county may adopt an ordinance to allow either or both of the additional homestead exemptions mentioned in summary above. By statute the County has the ability to grant this additional limited senior exemption, but is not required to since it has already adopted the $50,000 limited qualifier senior exemption. The Board could also replace the current senior exemption with that approved through Amendment 11. The proposed ordinance grants both exemptions. FISCAL IMPACT: Should the Board enact the ordinance as proposed, this additional senior homestead exemption approved through Amendment 11 would take affect for the 2013 tax year or FY 2014 according to the Property Appraisers office. The Property Appraisers office also estimates that this additional exemption may produce 500 applications from qualified senior taxpayers. Allowing for this additional exemption does not mean a senior would qualify for both. Reading the legislation, it is difficult to see how a person could qualify for both exemptions. The current $50,000 senior exemption taxable value amount represents a fraction of the County's overall taxable value at about $80,000,000. If the additional exemption is granted,the impact upon taxable value will likely be very small. GROWTH MANAGEMENT IMPACT: None LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney. With last November's passage of Amendment 11, s. 6(d), Art. VII of the State Constitution now provides as follows: "The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law,to grant either or both of the following additional homestead tax exemptions: (1) An exemption not exceeding fifty thousand dollars 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,as defined by general law, does not exceed twenty thousand dollars; or (2) An exemption equal to the assessed value of the property to any person who has the legal or equitable title to real estate with a just value less than two hundred and ffty thousand dollars and who has maintained thereon the permanent residence of the owner for not less than twenty-five years and who has attained age sixty-five and whose household income does not exceed the income limitation prescribed in paragraph (1)." The italicized portion is what was added to the Florida Constitution at the last general election;the County has had the additional $50,000 exemption since 1999. Packet Page-194- 4/9/2013 11 .B. This provision has been duly implemented by the Legislation. The Board is now authorized to grant either or both exemptions, and may reduce, if it desires, the current $50,000 exemption. The Ordinance was prepared by the County Attorney, is legally sufficient, and requires super-majority vote for approval. -JAK RECOMMENDATION: To direct staff to advertise and bring back to the Board a proposed ordinance providing for an additional homestead exemption for certain qualifying senior citizens pursuant to passage of Florida Constitutional Amendment 11 on November 6, 2012. Prepared by: Mark Isackson, Director of Corporate Finance and Management Services, County Manager's Office Packet Page-195- 4/9/2013 11 .B. COLLIER COUNTY Board of County Commissioners Item Number: 11.11.B. Item Summary: Recommendation to direct staff to advertise and bring to the Board a proposed ordinance providing for an additional homestead exemption for certain qualifying senior citizens pursuant to passage of Florida Constitutional Amendment 11 on November 6, 2012. (Mark Isackson, Corporate Financial and Management Services Director) Meeting Date: 4/9/2013 Prepared By Approved By Name: KlatzkowJeff Title: County Attorney Date: 4/3/2013 11:57:05 AM Name: IsacksonMark Title:Director-Corp Financial and Mgmt Svs,CMO Date: 4/3/2013 12:10:02 PM Packet Page-196- 4/9/2013 11.B. Sec. 126-2.- Seniors homestead exemption. (a) Title and citation. This section shall be known and cited as the "Collier County Seniors Homestead Exemption Ordinance." (b) 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. (c) 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. (d) Creation and establishment of additional homestead exemption; criteria. There is hereby created and established an additional homestead exemption pursuant to F.S. § 196.075, and Section 6(f), Article VII of the Florida State Constitution, as amended November 7, 2006 in the amount of $50,000.00 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 $20,000.00. Qualified persons shall be eligible for an additional homestead exemption not exceeding $50,000.00, in accordance with Section 6(f), Article VII of the Florida State Constitution, as amended November 7, 2006. If allowable by the Constitution or general law,this additional exemption shall apply for the 2007 tax year, and it shall also apply for each year thereafter. This additional homestead exemption applies only to taxes levied by Collier County. (e) Eligibility and application. The exemption applies only to taxes levied by the board of county commissioners including dependent special districts and municipal service taxing units. Those persons entitled to the homestead exemption in Section 196.031, Florida Statutes, may apply for and receive an additional homestead exemption as provided herein. The taxpayer claiming the exemption is required to 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. Copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), any request for an extension of time to file returns, and any other documents required by the department, for each member of the household, must be submitted for inspection by the property appraiser. The taxpayer's sworn statement shall attest to the accuracy of the documents Packet Page-197- 4/9/2013 11.B. and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for renewal of an exemption unless requested by the property appraiser. Upon inspection of the documents by the property appraiser, they shall be returned to the taxpayer or destroyed. The property appraiser is authorized to generate random audits of taxpayer's sworn statements to ensure the accuracy of the household income reported. If selected for an audit, a taxpayer shall complete Internal Revenue Service Form 8821 or 4506, authorizing the Internal Revenue Service to release tax information to the property appraiser. All reviews in accordance with this section shall be completed before June 1. The property appraiser may not grant or renew the exemption if the required documentation requested is not provided. (f)Imposition of penalties and liens. If the property appraiser determines that for any year within the immediate prior ten years a person who was not entitled to the additional homestead exemption was granted such an exemption, the property appraiser will serve upon the property owner a notice of intent to record in the public records of Collier County a notice of tax lien against any property owned by that person in this county. The property must be identified on the notice of tax lien. Any property that is owned by the taxpayer and is located in the State of Florida is subject to the taxes exempted by the improper grant of the homestead exemption. In addition to the taxes, a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum will be assessed. If such an exemption was improperly granted as a result of a clerical mistake or an omission by the property appraiser, the person who improperly received the exemption may not be subject to the assessment of the penalty or interest. Before such a lien may be filed, the owner must be given a 30-day period within which to pay the taxes, penalties and interest. Such a lien is subject to the procedures and provisions set forth in F.S. § 196.161(3). (Ord. No. 99-85, §'1-5, 11-22-99; Ord. No. 03-02, §§1, 2, 1-14-03; Ord. No. 2007- 01, sC1) Packet Page-198- 4/9/2013 11.B. 010 ORDNANCE NO.99- B 5 AN ORDINANCE PROVIDING FOR ADDITIONAL Sa'"! HOMESTEAD EXEMPTION FOR QUALIFYING PERSONS AGE 65 AND OLDER; PROVIDING FOR TITLE AND CITATION; PROVIDING FINDINGS; PROVIDING DEFINITIONS; PROVIDING FOR THE CREATION AND ESTABLISHMENT OF ADDITIONAL HOMESTEAD EXEMPTION; CRITERIA; PROVIDING FOR ELIGIBILITY AND APPLICATION; PROVIDING FOR INCLUSION IN CODE OF LAWS AND ORDINANCES; PROVIDING FOR CONFLICT AND SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, in 1999 the Florida Legislature created Section 196.075, Florida Statutes, • providing that in accordance with Section 6(f), Art. IV of the State Constitution, the Board of County Commissioners of any county or the governing authority of any municipality may 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;and WHEREAS, the Collier County Board of County Commissioners desires to provide this benefit to the residents of Collier County who meet the qualifying criteria;and WHEREAS, Section 196.075, Florida Statutes, requires that the Board of County Commissioners deliver a copy of this ordinance to the property appraiser no later than December I of the year prior to the year the exemption will take effect. _ r r„ !' NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF?c.OU rY"T1 COMMISSIONERS OF COLLIER COUNTY,FLORIDA that: ,;� t° - = r ,: '7 SECTION ONE: TITLE AND CITATION .c- c cn This Ordinance 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. Page 1 of 3 Packet Page-199- —� 4/9/2013 11 .B. SECTION THREE: DEFINITIONS. For the purposes of this Ordinance, 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 Ordinance provides otherwise. SECTION FOUR: CREATION AND ESTABLISHMENT OF ADDITIONAL HOMESTEAD EXEMPTION;CRITERIA There is hereby created and established an additional homestead exemption pursuant to Section 196.075,Florida Statutes,in the amount of$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. SECTION FIVE: ELIGIBILITY AND APPLICATION The exemption applies only to taxes levied by the Board of County Commissioners of Collier County, Florida, including dependent special districts and municipal service taxing units. Those persons entitled to the homestead exemption in Section 196.031, Florida Statutes, may apply for and receive an additional homestead exemption as provided herein. The taxpayer claiming the exemption is required to 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. Copies of any federal income tax returns for the prior year, any wage and earnings statements(W-2 forms),and any other documents required by the Department, for each member of the household,must be submitted by June 1. The taxpayer's statement shall attest to the accuracy of such copies. The property appraiser may not grant the exemption without the required documentation. SECTION FIVE: INCLUSION IN THE CODE OF LAWS AND ORDINANCE 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 Ordinance may be renumbered or re-lettered to accomplish such, and the word "ordinance"may be changed to"section," "article," or any other appropriate word. 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 Page 2 of 3 ___-- --Packet Page-200- 4/9/2013 11 .B. separate, distinct and independent provision and such holding shall not affect the validity of the remaining portion. SECTION SEVEN: EFFECTIVE DATE This Ordinance shall become effective upon filing with the Department of State. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County,Florida,this 012 day of 1/1°4-1' , 1999. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E.BROCK,CLERK COLLIER COUNTY,FLORIDA f $Y BY /k ' .;1. Lest es I;.'Chi 1 t'>gw i 'AMELA S.MAC'KIE,CHAIR' OMAN t:a4ur ft ;Approved as to form ind legal sufficiency: This ordinance filed with the Secretory of State's Office the et 1"wday ofZ and acknowlsdgement of that David CI Verge! fiiinp�'eceived this day County Attorney of Ely -� Page 3 of 3 ------- Packet Page-201- 4/9/2013 11 .B. • STATE OF FLORIDA) COUNTY OF COLLIER) I, DWIGHT E. BROCK, Clerk of Courts in and for the_, E:r7:1 Twentieth Judicial Circuit, Collier County, Florida, do 14..iiekig • g certify that the foregoing is a true copy of: ORDINANCE NO. 99-85 Which was adopted by the Board of County CommissiolOsgh the 23rd day of November, 1999, during Regular Session. WITNESS my hand and the official seal of the Board of County Commissioners of Collier County, Florida, this 23rd day of November, 1999. .......... DWIGHT E. BROCK . Clerk of CourtsCand-tierk..:..• Ex-officio to Beard of. county Commisdiciners' Ir * LkOL = : • _ By: Karen Schoch/ Deputy Clerk.: Packet Page-202- 4/9/2013 11 .B. COLLIER COUNTY PROPERTY APPRAISE.. ABE SKINNER, CFA r. 1923 FLDW24 February 28,2013 �� t C' -itu a ar MAR -4 2013 Mark Isackson Ac 6t Corporate Finance and Mgt Services Director Office of the County Manager 3299 Tamiami Trail E Suite 202 Naples, FL 34112 Amendment 11—Additional Homestead Exemption; Low-Income Seniors Who Maintain Long-Term Residency on Property;Equal to Assessed Value As you are aware,the people of Florida recently voted to approve Amendment 11, an additional exemption for seniors.The legislature allows each county or municipality to grant either or both the existing$50,000 senior exemption and/or the new senior exemption equal to the assessed value of any homestead residence with a just value less than$250,000. Both exemptions require the applicant to be 65 years of age and have low household income as defined by general law.The new amendment includes the additional requirement of residency on the property for not less than 25 years. Once a decision has been made, please inform my office of the outcome so we can administer the Senior Exemptions for all Collier County properties effective January 1, 2013. Respectfully, r, I Annabel Ybaceta Director of Exemptions Collier County Property Appraiser 3950 Radio Road • Naples, Florida 34104-3750 • (239)252-8141 • Fax:(239)252-2071 www.collierappraiser.corn Packet Page-203- Statutes & Constitution :View Statutes : Online Sunshine 4/9/2013 11 .B. Select Year 2012 Go The 2012 Florida Statutes Title XiV Chapter 196 View Entire Chapter TAXATION AND FINANCE EXEMPTION 1196.075 Additional homestead exemption for persons 65 and older.— (1) As used in this section, the term: (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 the 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. (2) In accordance with s. 6(d), Art. VII of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow an additional homestead exemption of up to $50,000 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. (3) Beginning January 1, 2001, the $20,000 income limitation shalt 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. (4) An ordinance granting additional homestead exemption as authorized by this section must meet the following requirements: (a) It must be adopted under the procedures for adoption of a nonemergency ordinance specified in chapter 125 by a board of county commissioners, or chapter 166 by a municipal governing authority. (b) It must specify that the exemption applies only to taxes levied by the unit of government granting the exemption. Unless otherwise specified by the county or municipality, this exemption will apply to all tax levies of the county or municipality granting the exemption, including dependent special districts and municipal service taxing units. (c) it must specify the amount of the exemption, which may not exceed $50,000. If the county or municipality specifies a different exemption amount for dependent special districts or municipal service taxing units, the exemption amount must be uniform in all dependent special districts or municipal service taxing units within the county or municipality. (d) It must require that a taxpayer claiming the exemption 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. (5) The department must require by rule that the filing of the statement be supported by copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), any request for an extension of time to file returns, and any other documents it finds necessary, for each http://www.leg.state.fl.us/Statutes/index.cfr play Statute&Search String=... 3/5/2013 Packet Page-204-' Statutes& Constitution :View Statutes : Online Sunshine 4/9/2013 11.B. member of the household, to be submitted for inspection by the property appraiser. The taxpayer's sworn statement shalt attest to the accuracy of the documents and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for the renewal of an exemption under this section unless the property appraiser requests such documentation. Once the documents have been inspected by the property appraiser, they shall be returned to the taxpayer or otherwise destroyed. The property appraiser is authorized to generate random audits of the taxpayers' sworn statements to ensure the accuracy of the household income reported. If so selected for audit, a taxpayer shall execute Internal Revenue Service Form 8821 or 4506, which authorizes the Internal Revenue Service to release tax information to the property appraiser's office. All reviews conducted in accordance with this section shall be completed on or before June 1. The property appraiser may not grant or renew the exemption if the required documentation requested is not provided. (6) The board of county commissioners or municipal governing authority must deliver a copy of any ordinance adopted under this section to the property appraiser no later than December 1 of the year prior to the year the exemption will take effect. if the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires. (7) Those persons entitled to the homestead exemption in s. 196.031 may apply for and receive an additional homestead exemption as provided in this section. Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of ss. 196.131 and 196.161, if applicable. (8) If title 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. (9) If the property appraiser determines that for any year within the immediately previous 10 years a person who was not entitled to the additional homestead exemption under this section was granted such an exemption, the property appraiser shall serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien. Any property that is owned by the taxpayer and is situated in this state is subject to the taxes exempted by the improper homestead exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum. However, if such an exemption is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person who improperly received the exemption may not be assessed a penalty and interest. Before any such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest. Such a lien is subject to the procedures and provisions set forth in s. 196.161(3). History.—s. 1, ch. 99-341; s. 1, ch.2002-52;s. 1, ch.2007-4; s.26,ch. 2010-5; s. 1, ch. 2012-57. 1Note.—Section 5, ch. 2012-57, provides that"[e]xcept as otherwise expressly provided in this act,this act shall take effect upon the approval of House Joint Resolution 169, or a similar joint resolution having substantially the same specific intent and purpose, at the general election to be held in November 2012 or at an earlier special election specifically authorized by law for that purpose, and shalt first apply to the 2013 tax roll."House Joint Resolution 169 passed; if it is approved by a vote of the electors, s. 196.075 will read: 196.075 Additional homestead exemption for persons 65 and older.— (1) As used in this section, the term: (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 the 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. http://www.leg.state.fl.us/Statutes/index.cfr-9 A— '" "—r,:°nlay_Statute&Search_String=... 3/5/2013 Packet Page-205 Statutes& Constitution :View Statutes : Online Sunshine 4/9/2013 11 .B. (2) In accordance with s. 6(d), Art. VIi of the State Constitution, the board of county commissioners of any county or the governing authority of any municipality may adopt an ordinance to allow either or both of the following additional homestead exemptions: (a) 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 (b) 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, who has attained age 65, and whose household income does not exceed the income limitation prescribed in paragraph (a), as calculated in subsection(3). (3) 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. (4) An ordinance granting an additional homestead exemption as authorized by this section must meet the following requirements: (a) It must be adopted under the procedures for adoption of a nonemergency ordinance specified in chapter 125 by a board of county commissioners or chapter 166 by a municipal governing authority, except that the exemption authorized by paragraph(2)(b) must be authorized by a super majority(a majority plus one)vote of the members of the governing body of the county or municipality granting such exemption. (b) It must specify that the exemption applies only to taxes levied by the unit of government granting the exemption. Unless otherwise specified by the county or municipality, this exemption will apply to all tax levies of the county or municipality granting the exemption, including dependent special districts and municipal service taxing units. (c) It must specify the amount of the exemption,which may not exceed the applicable amount specified in subsection(2). If the county or municipality specifies a different exemption amount for dependent special districts or municipal service taxing units, the exemption amount must be uniform in all dependent special districts or municipal service taxing units within the county or municipality. (d) It must require that a taxpayer claiming the exemption 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. (5) The department must require by rule that the filing of the statement be supported by copies of any federal income tax returns for the prior year,any wage and earnings statements(W-2 forms), any request for an extension of time to file returns, and any other documents it finds necessary, for each member of the household, to be submitted for inspection by the property appraiser. The taxpayer's sworn statement shalt attest to the accuracy of the documents and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for the renewal of an exemption under this section unless the property appraiser requests such documentation. Once the documents have been inspected by the property appraiser, they shalt be returned to the taxpayer or otherwise destroyed. The property appraiser is authorized to generate random audits of the taxpayers'sworn statements to ensure the accuracy of the household income reported. If so selected for audit, a taxpayer shalt execute Internal Revenue Service Form 8821 or 4506, which authorizes the Internal Revenue Service to release tax information to the property appraiser's office. All reviews conducted in accordance with this section shall be completed on or before June 1. The property appraiser may not grant or renew the exemption if the required documentation requested is not provided. (6) The board of county commissioners or municipal governing authority must deliver a copy of any ordinance adopted under this section to the property appraiser no later than December 1 of the year prior to the year the exemption will take effect. If the ordinance is repealed, the board of county commissioners or municipal governing authority shall notify the property appraiser no later than December 1 of the year prior to the year the exemption expires. (7) Those persons entitled to the homestead exemption in s. 196,031 may apply for and receive an additional homestead exemption as provided in this section. Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of ss. 196.131 and 196.161, if applicable. (8) If title 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. (9) If the property appraiser determines that for any year within the immediately previous 10 years a person who was not entitled to the additional homestead exemption under this section was granted such an exemption, the property appraiser shalt serve upon the owner a notice of intent to record in the public records of the county a notice of tax lien against any property owned by that person in the county, and that property must be identified in the notice of tax lien.Any property that is owned by the taxpayer and is situated in this state is subject to the taxes exempted by the improper homestead exemption, http:I/www.leg.state.fl.us/Statutes/index.cfr. A^" '''''''4°!'-''^nlay_Statute&Search_String=... 3/5/2013 Packet Page-206- Statutes&Constitution :View Statutes : Online Sunshine 4/9/2013 11 .B. plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum. However, if such an exemption is improperly granted as a result of a clerical mistake or omission by the property appraiser, the person who improperly received the exemption may not be assessed a penalty and interest. Before any such lien may be filed, the owner must be given 30 days within which to pay the taxes, penalties, and interest. Such a hen is subject to the procedures and provisions set forth in s. 196.161(3). Copyright© 1995-2013 The Florida Legislature • Privacy Statement • Contact Us http://wvc.•w.leg.state.fl.us/Statutes/index.cfr-^ ____ ___ T,__-)lay_Statute&Search_String=... 3/5/2013 Packet Page-207- 4/9/2013 11 .B. ORDINANCE NO. 2013 - AN ORDINANCE SUPERSEDING AND REPLACING ORDINANCE NO. 99-85,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 FOR FINDINGS; PROVIDING FOR DEFINITIONS; PROVIDING FOR CREATION AND ESTABLISHMENT OF ADDITIONAL HOMESTEAD EXEMPTIONS; PROVIDING FOR REPEAL OF ORDINANCE NO. 99-85, AS AMENDED; PROVIDING FOR CONFLICT AND SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE OF LAWS AND ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. 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 Packet Page-208- 4/9/2013 11 .B. 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 e 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, 2 Packet Page-209- 4/9/2013 11.B. 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. 3 Packet Page-210- 4/9/2013 11.B. 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 day of , 2013. ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGHT E. BROCK, CLERK COLLIER COUNTY, FLORIDA By: By: , Deputy Clerk GEORGIA A. HILLER,ESQ., CHAIRWOMAN Approved as to form and legal sufficiency: Jeffrey A. Klatzkow County Attorney 4 Packet Page-211-