04-044 1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF BOYNTON BEACH,
FLORIDA, AMENDING CHAPTER 23 OF THE CODE OF
ORDINANCES BY CREATING A NEW ARTICLE IV. ENTITLED
"ADDITIONAL HOMESTEAD EXEMPTION"; PROVIDING AN
ADDITIONAL HOMESTEAD EXEMPTION OF TWENTY FIVE
THOUSAND DOLLARS ($25,000.00) FOR ELIGIBLE PERSONS;
PROVIDING PROCEDURES FOR QUALIFICATION;
PROVIDING FOR AN ANNUAL ADJUSTMENT; PROVIDING
FOR CONFLICTS, SEVERABILITY, CODIFICATION, AND AN
EFFECTIVE DATE.
WHEREAS, section 196.075, Florida Statutes, provides the requirements for an additional
homestead exemption for persons sixty-five (65) years of age and older; and; and
WHEREAS, the statute provides that a municipality may adopt an ordinance granting an
additional homestead exemption as authorized by the statute and submit the adopted ordinance to
the Property Appraiser no later than December 1 of the year prior to the year the exemption will
take effect; and
WHEREAS, the additional homestead exemption shall apply to all taxes levied by the
City of Boynton Beach, including, if any, dependent special districts and municipal service taxing
units within the City of Boynton Beach; and
WHEREAS, the City Commission finds that it is in the best interest of the citizens of the
City of Boynton Beach, Florida, to provide for such additional homestead exemption;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSIN OF THE
CITY OF BOYNTON BEACH, FLORIDA:
~. The foregoing "WHEREAS" clauses are hereby ratified and confirmed as being
true and correct and are hereby made a specific part of this Ordinance upon adoption hereof.
S:\CA\Ordinances~AdministrativekFinal ADDITIONAL HOMESTEAD EXEMPTION 062504.DOC
Page 1 of 4
2
4
6
7
8
9
10
ll
12
13
14
15
16
17
18
19
2O
21
22
23
24
25
26
27
28
29
3O
31
32
33
34
35
ORDINANCE NO. Oq-Oqq
~ That Chapter 23. Taxation. of the Code of Ordinances of the City of Boynton
Beach, Florida is hereby amended by creating a new Article IV. entitled "Additional Homestead
~,xemption", to read as follows:
Chapter 23. Taxation
ARTICI.E IV ADDITIONAl. HOMESTEAD EXEMPTION
,qection 23-54. "Additional Hnme.~tead Exemntion for nersnnq 6_g and older."
(A) Definitions
(1) Hou,rehold means a person or group of persons living
together in a room or group of rooms as a housing unit: hot the term does not
include persons hoarding or renting a portion of a dwelling: aK defined in section
196_075(1): Florida Statutes: as amended from time to time_
(2) Household income means the adjusted gross income, as
defined in s_ 62 of the llnited States Internal Revenne Code: of all members of the
honsehold: as defined in Section 196.076 (1): Florida Statntes: as amended from
time to time_
(R) General
(1) The additional homestead exemption as set forth in this
section shall apply only to taxes levied by the City of Flovnton Reach including, if
any denendent snecial districts and mnnicinal service taxin~ units_
(2) Any person who meets the requirements set forth in (C)
below: shall he eligible for an additional homestead exemption in an amount up to
twenty five thousand and 00/100 dollars ($25:000_00).
(C) Requirement.v to obtain Additional homestead Fremption
Any person who has attained the age of 65 years will he entitled to an
additional homestead exemntion if:
:\CA\Ordinances~AdministrativeXFinal ADDITIONAL HOMESTEAD EXEMPTION 062504.DOC
Page 2 of 4
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
ORDINANCE NO. 04- O q- ~
(1)
the person has legal or equitable title to real estate; and
(2)
the owner; and
the nerson maintains thereon the nermanent residence of
(3) the person's household income does not exceed twenty
thousand and 130/100 dollars (~20:000_f}fl); and
(4) the taxpayer claiming the exemntion shall annually ~qnhmit
a request for the additional exemption herein created to the Palm Reach County
Property Appraiser: not later than March 1: a sworn statement of household
income on a form prescribed by the Florida Department of Revenne: and in
accordance with roles of the Florida Department of Revenne. The applicant shall
submit copies of any federal income tax returns for the prior year: any wage and
earnings statements (W-2 forms): and any other docnments which the Florida
Department Of Revenue: finds necessar.v: for each member of the household: is
submitted by June 1 _ The taxnaver's statement shall attest to the accuracy of .qnch
copies; and
(5) Property Appraiser Approval. The Property Appraiser may
not 9rant the exemntion without the reouired documentation_
(D) Houxehold income_ For pn~oses of (C)(3) above: beginning
lannary 1: 2001: the twenty thousand and 00/100 dollars (.$20:000.00) household
income limitation shall he adjusted annually, on Iamm~ 1: by the percentage
chan~e in the oversee co~t-of-livine in the nefiod Jamm~ 1 through December 31
of the immediate phor veer compared with the ~ame pefod for the year phor to
that The index is the average of the monthly conm~mer-pfce-index figures for
the ~tated twelve month period: relative tn the lInited State~ a~ a whole: issued by
the 1 lnited States Department of I.ahor.
(E) If title is held ~iointlv with the right of survivorship: the person
residin~ on the nronertv and otherwise onalifvin~ may receive the entire amount
of the additional homestead exemption.
gection 3. It is the intention of the City Commission of the City of Boynton Beach
hat the provisions of this Ordinance shall become and be made of the Code of Ordinances
a
part
)f the City of Boynton Beach, Florida, and that the Sections of this ordinance may be renumbered,
;:\CA\OrdinancesX~AdministrativeXFinal ADDITIONAL HOMESTEAD EXEMPTION 062504.DOC
Page 3 of 4
2
4
6
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
ORDINANCE NO. 04- Ot4~
re-lettered and the word "Ordinance" may be changed to "Section", "Article" or such other word or
phrase in order to accomplish such intention.
~ All Ordinances or parts of Ordinances, Resolutions or parts of Resolutions
in conflict herewith be and the same are hereby repealed to the extent of such conflict.
~qection ~. If any clause, section, or other part or application of this Ordinance shall be
held by any court of competent jurisdiction to be unconstitutional or invalid, such unconstitutional
Or invalid part or application shall be considered as eliminated and so not effecting the remaining
portions or applications remaining in full force and effect.
~qection 6. This Ordinance shall become effective immediately upon its passage and
adoption.
FIRST READING this ~o day of July, 2004.
SECOND, FINAL READING AND PASSAGE this &o day of July, 2004.
CITY OF BOYNTON BEACH, FLORIDA
~TTEST:
ADDITIONAL HOMESTEAD EXEMPTION 062504.DOC
Page 4 of 4