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J ORDINANCE NO. 11-~
3 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY
4 OF BOYNTON BEACH, FLORIDA, AMENDING P ART III -
5 LAND DEVELOPMENT REGULATIONS, CHAPTER 4 - SITE
6 DEVELOPMENT ST ANDARDS, ARTICLE IX BUILDING,
7 CONSTRUCTION AND HISTORIC PRESERVATION, SECTION 6
8 HISTORIC PRESERVATION REQUIREMENTS TO ADD A NEW
9 SUBSECTION H lA. TAX EXEMPTION FOR HISTORIC
10 PROPERTIES; TO AUTHORIZE AD VALOREM TAX
11 EXEMPTIONS FOR HISTORIC PROPERTIES; ESTABLISHING
12 REQUIREMENTS AND PROCEDURES; DESIGNA TING THE
13 HISTORIC PRESERV ATION PLANNER TO REVIEW
14 APPLICA TIONS AND THE HISTORIC PRESERVATION BOARD
15 TO HEAR APPEALS AND MAKE RECOMMENDATIONS TO
16 THE CITY COMMISSION; ESTABLISHING PENAL TIES;
17 PROVIDING A CODIFICATION, SEVERABILITY AND
18 CONFLICTS CLAUSE; PROVIDING AN EFFECTIVE DATE;
19 AND FOR OTHER PURPOSES.
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21 WHEREAS, the citizens of Florida amended the Florida Constitution, Article VII,
22 Section 3( e), to authorize counties and municipalities to grant a partial ad valorem tax
23 exemption to owners of historic properties for improvements to such properties which are the
24 result of the restoration, renovation or rehabilitation of the historic properties; and.
25 WHEREAS, the Florida Legislature enacted Sections 196.1997 and 196.1998, Florida
26 Statutes (1992), to govern the allowance of such exemptions; and
27 WHEREAS, the City Commission desires to create a partial ad valorem tax
28 exemption for qualifying improvements of historic properties as a means to encourage more
29 restoration, renovation and rehabilitation of such properties and to stabilize and improve
30 property values in the City.
3] NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF
32 THE CITY OF BOYNTON BEACH, FLORIDA that:
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1 Section 1. That the foregoing "WHEREAS" clause is true and correct and hereby
2 ratified and confirmed by the City Commission.
3 Section 2. The City's Code of Ordinances, Part 1II - Land Development
4 Regulations, Chapter 4 - Site Development Standards, Article IX - Building, Construction
5 and Historic Preservation, 6 - Historic Preservation Requirements is amended to create new
6 Subsection 6 H 1 a-q : Tax Exemption for Historic Properties to read as follows:
7 ~ Definitions.
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9 ill Alteration - Any construction or change of the exterior of a building, site, or
10 structure designated as a site or site within a district. For buildings, sites, or structures,
1 ] alteration shall include, but is not limited to the changing of roofing or siding
12 materials; changing, eliminating, or adding doors, moldings, fretwork, door frames,
13 windows, window frames, shutters, fences, railings, porches, balconies, signs, or other
14 ornamentation; regrading; fill; imploding or other use of dynamite. Alteration shall not
15 include ordinary repair or maintenance, or changing of paint color.
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17 ill Noncontributing Property - A building, site, structure, or obiect which does not
18 add to the historic architectural qualities, historic associations, or archaeological
19 values for which a district is significant because 1) it was not present during the period
20 of significance; 2) due to alterations, disturbances, additions, or other changes, it no
21 longer possess historic integrity reflecting its character at that time or is incapable of
22 yielding important information about the period; or 3) it does not independently meet
23 the National Register of Historic Places criteria for evaluation.
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25 ill Notice - To an Interested Party, notice shall be by U.S. Mail and deemed given
26 as of the date of mailing. For all other persons, notice shall be by publication.
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28 b. Tax Exemption for Historic Properties.
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30 ill The City Commission hereby creates a tax exemption for the restoration,
3] renovation or rehabilitation of qualifying historic properties designated in herein.
32 Qualifying property shall be exempt from that portion of ad valorem taxation levied by
33 the City of Boynton Beach on 100% of the increase in assessed value resulting from
34 any renovation, restoration or rehabilitation of the qualifying property made on or after
35 the effective date of this ordinance.
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37 ill The above exemption does not apply to:
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39 {ill Taxes levied for payment of bonds;
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1 ili2 Taxes authorized by a vote of the electors pursuant to section 9(b) or
2 section 12, Article VII, of the Florida Constitution; or
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4 W Personal property.
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6 ~ Qualifyin2 Properties and Improvements.
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8 ill The following real property in the City is qualifying property for the purposes
9 of this ordinance if at the time the exemption is approved by the City Commission, the
10 property:
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12 {ill Is individually listed in the National Register of Historic Places
13 pursuant to the National Historic Preservation Act of 1966, as amended; or
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15 ili2 Is a contributing property to a national register-listed district; or
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17 (c) Is designated as a historic property, or as a contributing property to a
18 historic district, under the terms of the City's historic preservation ordinance;
19 and
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21 @ Has been certified by the Board as satisfying subparagraphs (1 )(a),
22 (1 )(b ), or (1 )( c) above.
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24 ill For an improvement to a historic property to qualify the property for an
25 exemption, the improvement must:
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27 {ill Be consistent with the United States Secretary of Interior's Standards
28 for Rehabilitation, as amended,
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30 ilil Be determined by the Board to meet criteria established in rules
3] adopted by the Department of State, Division of Historical Resources, F AC IA-
32 38, as amended, and
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34 W Be consistent with any ordinance of the city designating the property as
35 historic or designating the historic district in which the property is located.
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37 d. Evaluation of Property Used for Government or Nonprofit Purpose. Pursuant to
38 Title XIV, Chapter 196.1998, Florida Statutes, which allows for exemption from ad valorem
39 taxation of up to 100% of the assessed value of the property as improved, a property is being
40 used for government or nonprofit purposes if the sole occupant of at least 65% of the useable
41 space is an agency of the federal, state or a local government unit or a nonprofit organization
42 certified by the Department of State under Chapter 617.013, Florida Statutes. As for being
43 "regularly and frequently open" for public access, the property shall be open to the public not
44 less than 12 days per year on an equitably spaced basis, and at other times by appointment.
45 Nothing herein shall prohibit the owner from charging a reasonable nondiscriminatory
46 admission fee, comparable to fees charged at similar facilities in the area.
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2 !h Application for Exemption; Fees. An applicant desiring an ad valorem tax
3 exemption for proposed improvements to a historic property must file a request accompanied
4 by its corresponding fee and all documentation required by the application checklist. The
5 request shall be made on the two-part Historic Preservation Property Tax Exemption
6 Application, approved by the State of Florida, Division of Historical Resources and
7 promulgated in accordance with Rule lA-38, Florida Administrative Code, and include
8 additional information and documentation of the cost of the qualifying improvement. Part 1
9 of the application, the Preconstruction Application, shall be submitted before qualifying
10 improvements are initiated and Part 2, the Final Application! Request for Review of
11 Completed Work, shall be submitted to the City for review upon completion of the qualifying
12 improvements. The Final Application / Request for Review of completed Work shall contain
13 the Historic Preservation Exemption Covenant as established by the Department of State,
14 Division of Historical Resources and applicable for the term for which the exemption is
15 granted.
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17 f. Preconstruction Application. The review process shall be initiated with the
18 submittal of a Preconstruction Application to the City. The Preconstruction Application shall
19 contain a copy of the application for Certificate of Appropriateness, information on proiect
20 cost, and a copy of the most recent tax bill for the subiect property from the Palm Beach
2] County Property Appraiser. Upon the receipt of the Preconstruction Application by the City,
22 the City shall conduct a review for eligibility in accordance with the requirements stated
23 herein.
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25 ~ Review of Preconstruction Application. A reVlew of the Preconstruction
26 Application shall be completed by the City in accordance with the established schedule and
27 process.
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29 ill Once the City determines that the work as proposed is a qualifying
30 improvement and is in compliance with the review standards contained herein, the
31 City shall approve the Preconstruction Application and issue a written notice to the
32 applicant with a copy to the Board.
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34 ill If the City determines that the work as proposed is not a qualifying
35 improvement or is not in compliance with the review standards contained herein, a
36 written notice shall be provided to the applicant, including recommendations
37 concerning the changes to the proposed work necessary to make it a qualifying
38 improvement and bring it into compliance with the review standards.
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40 h. Appeals to the Historic Resources Preservation Board.
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42 ill Within 10 days of receipt of notice that the City has denied a Preconstruction
43 Application, the applicant may file an appeal of the denial to the Board. The appeal
44 shall be filed on a form prepared by the City and processed in accordance with the
45 public meeting and notification procedures required of the City's quasi-iudicial
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1 hearing process, except that public notices need only be mailed to owners of abutting
2 properties.
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4 ill If the Board denies the appeal, the applicant may appeal the action of the
5 Board to the City Commission.
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8 b Issuance of Other Permits or Approval. If all or part of the proposed
9 improvements require a building permit or other necessary approval of the City or any other
10 governmental agency, the improvements shall also be reviewed pursuant to any other
11 applicable code provisions of the City and require such corresponding approval. A
12 Preconstruction Application shall not be approved by the City and issued until such permit or
13 other approvals have been granted.
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15 No certificate of occupancy or completion shall be issued by the City until the Final
16 Application has been approved by the City Commission and all appeal proceedings have been
17 completed.
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19 1. Completion of Work. An applicant must complete all work within two (2)
20 years following the date of approval of a Part 1, Preconstruction Application by staff. A
21 Preconstruction Application shall be automatically revoked if the property owner has not
22 submitted a Final Application!Request for Review of Completed Work within two (2) years
23 following the date of approval ofthe Preconstruction Application.
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25 The Board, upon the recommendation of the City, may extend the time for completion of a
26 substantial improvement in accordance with the procedures of the City's Building Code.
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28 k. Final Application and Request for Review of Completed Work.
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30 ill The Final Application / Request for Review of Completed Work shall be
31 accompanied by documentation of the total cost of the qualifying improvements.
32 Appropriate documentation may include, but is not limited to paid contractor's bills,
33 cancelled checks, and an approved building permit application listing the cost of work
34 to be performed. Upon the receipt of a Final Application / Request for Review of
35 Completed Work and all required supporting documents, the City shall inspect the
36 completed improvements to ensure compliance with the Preconstruction Application,
37 Certificate of Appropriateness, and any approved amendments.
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39 ill If the City determines that the work is a qualifying improvement and is in
40 compliance with the review standards contained herein, the Final Application /
41 Request for Review of Completed Work shall be approved and forwarded to the Board
42 for review, and written notice shall be provided to the applicant.
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44 ill If the City determines that the work as completed is not in compliance with the
45 Preconstruction application or the established timeframe as described in this section,
46 the applicant shall be given written explanation for such findings, including
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1 recommendations concerning the changes to the proposed work necessary to make it a
2 qualifying improvement and bring it into compliance with the review standards. The
3 application will be forwarded to the Board for review once the applicant makes the
4 adequate changes necessary for compliance, or upon receiving notice from the
5 applicant that no further changes will be made to the proiect.
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7 I. Recommendations to Historic Resources Preservation Board and City
8 Commission. On completion of the review of a Final Application / Request for Review of
9 Completed Work, the City shall present such Final Application in a regularly scheduled
10 meeting of the Board and recommend that such Board grant or deny the exemption. The
11 recommendation and explanation shall be provided in writing to the applicant and Board for
12 consideration at a public meeting. The application, along with a recommendation of approval
13 or denial shall subsequently be forwarded by the Board to the City Commission for final
14 consideration.
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16 !!!.: Approval bv the City Commission. Upon approval of a Final Application /
17 Request for Review of Completed Work by the Board, the Final Application shall be placed
18 by resolution on the agenda of the City Commission for approval. The resolution to approve
19 the Final Application shall indicate the property owner, property address and legal
20 description, time period that exemption will remain in effect and expiration date, and shall
21 require the owner to record the restrictive covenant in the Official Record Book of Palm
22 Beach County. The applicant shall provide the City with two certified copies of the recorded
23 covenant.
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25 D. Notice of Approval to the Property Appraiser. The City shall transmit the
26 following certified copies to the Palm Beach County Property Appraiser: 1) recorded
27 restrictive covenant; 2) approved Final Application I Request for Review of Completed Work;
28 and 3) the resolution of the City Commission approving the Final Application and authorizing
29 the tax exemption.
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31 o. Effective Date and Duration of Tax Exemption. When the City Commission
32 approves a historic preservation tax exemption, the covenant shall be in effect for 10 years;
33 however, the City Commission has the discretion to approve a shorter time frame if petitioned
34 by the property owner. The effective date of the exemption shall be January 1 of the
35 following year from when the covenant and resolution are recorded with the Palm Beach
36 County Clerk of the Court.
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38 .I!: Property Maintenance, Penalty, and Revocation. The character of the property and
39 qualifying improvements are to be maintained during the period that the exemption is
40 granted. Such covenant shall be binding on the current property owner, transferees, and their
41 heirs, assigns and successors. A violation of the covenant shall result in the revocation of the
42 granted tax exemption, and the property owner being subiect to the payment of taxes that
43 would have been owed had the exemption not been initially granted (see subparagraph "2"
44 below). The revocation process shall occur as follows:
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46 ill Revocation Proceedings.
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2 ill Staff or the Board may initiate proceedings to revoke the ad valorem
3 tax exemption provided herein, in the event the applicant, or subsequent
4 owner or successors in interest to the property, fails to maintain the property
5 according to the terms and conditions of the covenant;
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7 ilil The Board shall provide notice to the current owner of record of the
8 property and hold a revocation public hearing, and make a recommendation to
9 the City Commission;
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11 W The City Commission shall review the recommendation of the Board
12 and make a determination as to whether the tax exemption shall be revoked.
13 Should the City Commission determined that the tax exemption shall be
14 revoked, a written resolution revoking the exemption and notice of penalties as
15 provided herein shall be provided to the owner, the Palm Beach County
16 Property Appraiser and filed in the official records of Palm Beach County;
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18 @ Upon receipt of the resolution revoking the tax exemption, the Palm
19 Beach County Property Appraiser shall discontinue the tax exemption on the
20 property as of January 1 of the year following receipt of the notice of
21 revocation; and
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23 ill Notice of Penalties. The resolution revoking the tax exemption shall include
24 a statement that a penalty equal to the total amount of taxes that would have been due
25 in March of each of the previous years in which the tax exemption and covenant were
26 in effect had the property not received the exemption, less the amount of taxes actually
27 paid in those years, plus interest on the difference calculated as provided in Section
28 212.12, Florida Statutes shall be imposed by the Palm Beach County Tax Collector for
29 violation of the terms, conditions and standards of the Historic Preservation
30 Exemption Covenant.
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32 !l:. Annual Report. The City shall prepare an annual report to the City Commission
33 regarding the tax exemption proposed in this article. The report shall be filed in January of
34 each calendar year, and shall summarize the activities of the City and Board related to this
35 article during the previous calendar year. The information shall include, but not be limited to,
36 a list of the properties for which a Part 1, Preconstruction Application, and Part 2, Final
37 Application!Request for Review of Completed Work were made during the preceding year; an
38 explanation of the disposition of each application; the expenditures on each approved
39 qualifying improvement during the calendar year; the total number of properties currently
40 participating in the program provided within this article; and any other information requested
4] by the City Commission.
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43 Section 3. All laws and ordinances applying to the City of Boynton Beach in
44 conflict with any provision of this ordinance are hereby repealed.
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1 Section 4. Should any section or provision of this Ordinance or any portion
2 thereof be declared by a court of competent jurisdiction to be invalid, such decision shall not
3 affect the remainder of this Ordinance.
4 Section 5. Authority is hereby given to codify this Ordinance and to conform the
5 numbering and lettering sequence to the recently adopted Land Development Regulations.
6 Section 6. This Ordinance shall become effective immediately.
7 FIRST READING this 1st day of February, 2011.
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9 SECOND, FINAL READING AND PASSAGE this 15th day of February, 2011.
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