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Agenda 05/13/2013 Item #17JW 5/14/2013 17.J. EXECUTIVE Si f�yIMARY Recommendation to approve an 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: On April 9, 2013 (Item IIB) the Board without changes authorized that an ordinance providing for an additional homestead exemption for certain qualifying senior citizens be published. The subject ordinance is attached. 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 on November 6, 2012, 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 lst 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 12,984,270 1 38.7% 142,140 32.70% Total 1 7,702,097 1 1129,0091 Packet Page -4570- 5/14/2013 17.J. 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 fifty 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. W Packet Page -4571- 5/14/2013 17.J. ^ 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 approve the ordinance authorized for publication by the Board on April 9, 2013 — Agenda Item 11(B) - 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 -4572- 5/14/2013 17.J. COLLIER COUNTY Board of County Commissioners Item Number: 17.17.1. Item Summary: Recommendation to approve an ordinance providing for an additional homestead exemption for certain qualifying senior citizens pursuant to passage of Florida Constitutional Amendment 11 on November 6, 2012. Meeting Date: 5/14/2013 Prepared By Name: LehnhardPat Title: Operations Coordinator,Transportation Administrati 5/6/2013 2:47:11 PM Submitted by Title: Director -Corp Financial and Mgmt Svs,CMO Name: IsacksonMark 5/6/2013 2:47:13 PM Approved By Name: KlatzkowJeff Title: County Attorney Date: 5/7/2013 1:13:31 PM Name: IsacksonMark Title: Director -Corp Financial and Mgmt Svs,CMO Date: 5/7/2013 1:57:42 PM Packet Page -4573- 5/14/2013 17.J. 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 I Packet Page -4574- 5/14/2013 17.J. WHEREAS, it is the desire of the Board of County Commissioners to supersede and 110—N 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: Defmitions. 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, F) Packet Page -4575- 5/14/2013 17.J. /0-1N 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. n, 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. Packet Page -4576- 5/14/2013 17.J. 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: DWIGHT E. BROCK, CLERK Deputy Clerk BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORIDA By: GEORGIA A. HILLER, ESQ., CHAIRWOMAN 4 Packet Page -4577- b 28D* Wednesday, May 1, 2013 '* NAPLES DAILY NEWS NOTICE OF INTENT TO CONSIDER ORDINANCE Notice is hereby given that on Tuesday. May 14, 2013, in the Boardroom, 3rd Floor, Administration Building, Collier County Government Center, 3299 Tamiami Trail East, Naples, Florida, the Board of County Commissioners will • consider the enactment of a County Ordinance. The meeting will commence at 9:00 A.M. The title of the proposed Ordinance is as follows: AN ORDINANCE SUPERSEDING AND REPLACING ORDINANCE NO. 9945, 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. Copies of the proposed Ordinance are on file with the Clerk to the Board and are available for inspection. All interested parties are invited to attend and be heard. NOTE: All persons wishing to, speak on any agenda item must register with the Counrrttyy administrator prior to presentation of the agenda item to be addressed. IndividuaJ speakers will be limited to 3 minutes on any item. The selection of an individual to speak on behalf of an organization or group is encouraged. If recognized by the Chairman, a spokesperson for a group or organization may be allotted 10 minutes to speak on an item. Persons wishing to have written or graphic materials included in the Board agenda packets must submit said material a.minimum of 3 -weeks prior to the respective public hearing. In any case, written material intended to be .considered by the Board shall be submitted to the appropriate County staff a minimum of seven days prior to the public hearing. All material used in presentations before the Board will become a permanent part of the record: Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and therefore, may need to ensure that a verbatim record of the Proceedings is made, which record includes the testimony and evidence upon which the appeal is based. If you are a person with a disability who needs any accommodation in order to participate in this proceeding, you are entitled, at no cost to you, to the provision of certain assistance. Please contact the Collier. County Facilities Management Department, located at 3335 Tamiami Trail East, Suite #101, Building W, Naples, Florida 34112, (239) 252 -8380. Assisted listening devices for the hearing impaired are available in the County Commissioners' Office. BOARD OF COUNTY COMMISSIONERS. COLLIER COUNTY, FLORIDA GEORGIA A. HILLER, ESQ, CHAIRWOMAN DWIGHT E. BROCK, CLERK By: Ann Jennejohn; Deputy Clerk (SEAL) May 1. 7011 No 19136394 ! 4y Packet Page -4578- 5/14/2013 17.J.