Ordinance 99-85ORDINANCE NO. 99- 8. 5
AN ORDINANCE PROVIDING FOR ADDITIONAL
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(0, 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.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD-
COMMISSIONERS OF COLLIER COUNTY, FLORIDA that:
SECTION ONE: TITLE AND CITATION
This Ordinance shall be known and cited as the "Collier County
Semors r~lomestead
Exemption Ordinance.
SECTION TWO: FINDINGS.
Tho Board finds that the legislative intent sot forth in Section 196.075, Morida 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 ordinanc~ providing
this benefit to the taxpayer who meets the required criteria.
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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 Ordinanc~ 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
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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 ,~3Ldday of "~ot/- , 1999.
ATTEST:
DWIGHT E. BROCK, CLERK
. '~Approved aS to fo~ End legal sufficiency:
Oavid'C:'Wei~l ~
County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA
This ordinance filed with the
Secretary of State's Office the
a~?~6day of '71
and acknowledgement of that
filing received this ~ day
Page 3 of 3
STATE OF FLORIDA)
COUNTY OF COLLIER)
I, DWIGHT E. BROCK, Clerk of Courts in and for th~ _
Twentieth Judicial Circuit Collier County, Florida, do ~tierel~
certify that the foregoing is a true copy of: ..... '
ORDINANCE NO. 99-85 °'~-~
Which was adopted by the Board of County Commisslo~us ~
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 Courts3ahd.'C'i~':.i > '~
Ex-officio to Bohrd of. ~:~;
uoun~y uommlsslon~rs"~':'jt'."",,'.:
· ,
By: Karen schOch/':.~
Deputy Clerk " '"' ·..'