§ 38-1. Additional homestead exemption for low-income senior citizens.

(a)   

Definitions. The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:   

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 adjusted gross income, as defined in section 62 of the United States Internal Revenue Code, of all members of a household.

Index means the average of the monthly consumer price index figures for the stated 12-month period, relative to the United States as a whole, as issued by the United States Department of Labor.

(b)

Granting additional homestead exemption of $50,000.00.

(1)

Any person who has the legal or equitable title to real estate and maintains thereon his permanent residence, who has attained age 65 years or greater and whose household income does not exceed the figure published annually by the state department of revenue, is eligible for an additional ad valorem tax homestead exemption of $50,000.00.

(2)

This exemption applies only to the ad valorem taxes levied by the county board of commissioners.

(3)

If title to the real 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.

(c)

Additional eligibility requirements.

(1)

To be eligible for this additional homestead exemption, the taxpayer claiming the exemption must annually submit to the property appraiser, no later than March 1, a sworn statement of household income on the form prescribed by the state department of revenue.

(2)

The sworn statement of household income must be supported by such documentation as specified by the state department of revenue. Such documentation should include copies of any federal income tax returns for the prior year, any wage and earning statements in the form of W-2 forms, and any other documents required by the department. Such documentation should be filed with the sworn statement of household income. If the required sworn statement is timely filed, however, the applicant may file supporting documentation until June 1.

(3)

The property appraiser shall receive applications for the additional exemption, evaluate the applications and their supporting documentation, inform citizens whether their application was accepted or rejected, and apply the exemption to the tax roll.

(4)

The property appraiser shall not grant this additional exemption without the documentation required by the state department of revenue.

(5)

Those persons entitled to the homestead exemption in F.S. § 196.031 may apply for and receive the additional homestead exemption provided for in this section. Receipt of the additional homestead exemption provided for herein shall be subject to the provisions of F.S. §§ 196.181 and 196.161, as applicable.

(d)

Adoption of rules. All rules, forms, and other applicable department of revenue enactments pertaining to F.S. § 196.075 hereby adopted.

(Ord. No. 2007-14, §§ 1—4, 5-21-2007)

State law reference

Authority for above exemption, F.S. § 196.075.