HomeMy WebLinkAboutOrdinance No. 07-2018 1 ORDINANCE NO. 07-2018
2
3 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
4 OF CAPE CANAVERAL, BREVARD COUNTY, FLORIDA;
5 PROVIDING FOR AN ADDITIONAL HOMESTEAD
6 EXEMPTION FOR LIMITED INCOME PERSONS 65 AND
7 OLDER WHO QUALIFY FOR THE EXEMPTION IN
8 ACCORDANCE WITH LAW; PROVIDING FOR THE
9 REPEAL OF PRIOR INCONSISTENT ORDINANCES AND
10 RESOLUTIONS, INCORPORATION INTO THE CODE,
11 REPORTING THE ORDINANCE TO THE BREVARD
12 COUNTY PROPERTY APPRAISER, SEVERABILITY AND
13 AN EFFECTIVE DATE.
14
15 WHEREAS,the City is granted the authority,under Section 2(b),Article VIII,of the State
16 Constitution, to exercise any power for municipal purposes, except when expressly prohibited by
17 law; and
18
19 WHEREAS, Section 6(d), Article VII, of the State Constitution authorizes the State
20 Legislature to enact a general law allowing local governments, for the purpose of their respective
21 tax levies, to grant an additional homestead exemption to persons aged 65 or older; and
22
23 WHEREAS, the State Legislature has enacted Section 196.075, Florida Statutes,
24 implementing Section 6(d), Article VII of the State Constitution, pursuant to which local
25 governments have been expressly granted the taxing authority to adopt an ordinance to allow an
26 additional homestead exemption for persons who are age 65 or older and meet other statutory and
27 ordinance eligibility requirements; and
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29 WHEREAS, the City desires to adopt an additional homestead exemption for limited
30 income older citizens as provided in Section 196.075, Florida Statutes; and
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32 WHEREAS, the City Council finds that granting an additional exemption for limited
33 income older citizens who are age 65 or older assists those older citizens who often struggle to
34 maintain financial independence in the face of rising healthcare and other living expenses; and
35
36 WHEREAS, the City Council of the City of Cape Canaveral, Florida, hereby finds this
37 Ordinance to be in the best interests of the public health, safety and welfare of the citizens of Cape
38 Canaveral.
39
40 NOW,THEREFORE,BE IT ENACTED BY THE CITY COUNCIL OF THE CITY
41 OF CAPE CANAVERAL,BREVARD COUNTY, FLORIDA,AS FOLLOWS:
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43 Section 1. Recitals. The foregoing recitals are hereby fully incorporated herein by this
44 reference as legislative findings and the intent and purpose of the City Council of the City of Cape
45 Canaveral.
46
47 Section 2. Code Amendment. Chapter 70 of the Code of Ordinances, City of Cape
48 Canaveral, Florida, is hereby amended as follows (underlined type indicates additions and
49 strikeout type indicates deletions, while asterisks (* * *) indicate a deletion from this Ordinance
City of Cape Canaveral
Ordinance No.07-2018
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1 of text existing in Chapter 70. It is intended that the text in Chapter 70 denoted by the asterisks
2 and set forth in this Ordinance shall remain unchanged from the language existing prior to adoption
3 of this Ordinance:
4
5 CHAPTER 70—TAXATION
6
7 ARTICLE I.—IN GENERAL
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9 Secs. 70 1 70 25. Reserved.
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11 Sec. 70-1.—Additional homestead exemption for persons 65 and older.
12
13 (a) Definitions. Unless otherwise provided under section 196.075, Florida Statutes, the
14 following terms or words shall be defined as follows:
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16 (1) "Household" means a person or group of persons living together in a room or group of
17 rooms as a housing unit,but the term does not include persons boarding in or renting a portion of
18 the dwelling.
19
20 (2) "Household Income" means the adjusted gross income, as defined in s. 62 of the United
21 States Internal Revenue Code, of all members of a household.
22
23 (b) Additional Homestead Exemption. In accordance with section 6(d), Article VII of the
24 Florida Constitution and section 196.075,Florida Statutes, any person 65 years of age or over who
25 has legal or equitable title to real estate located with the City,maintains thereon his/her permanent
26 residence which qualifies for and receives a homestead exemption pursuant to section 6(a),Article
27 VII of the Florida Constitution and whose household income does not exceed the greater of
28 $20,000 or the income limitation amount as adjusted pursuant to section 196.075(3), Florida
29 Statutes (The adjusted gross income at the time this additional exemption was adopted by
30 Ordinance No. 07-2018 for the year 2018 cannot exceed $29,454) shall be entitled to make
31 application for a homestead exemption of$25,000. The exemption,if granted, shall be applicable
32 to all ad valorem tax millage rates levied by the City and shall apply only to ad valorem taxes
33 levied by the City.
34
35 (c) Application Process. Every person claiming an exemption pursuant to this section must
36 file an application and supporting documentation with the Brevard County Property Appraiser not
37 later than March 1 of each year for which the exemption is claimed, unless otherwise provided by
38 law. The application shall include a sworn statement of household income for all members of the
39 household and shall be filed on a form prescribed by the Florida Department of Revenue. By
40 June 1 of each year every applicant must file supporting documentation with the property
41 appraiser, unless otherwise provided by law. The documentation shall include copies of all
42 federal income tax returns,wage and earnings statements (W-2 forms), any requests for extension
43 of time to file a return and any other documentation as required by the property appraiser including
44 documentation necessary to verify the income received by all of the members of the household for
45 the prior year.
46
47 (d) Failure to File. Failure to file the application and the sworn statement by March 1 of
48 any given year, as required by law, or failure to file the required supporting documentation by June
49 1 of any given year, shall constitute a waiver of the exemption privilege provided under this section
City of Cape Canaveral
Ordinance No.07-2018
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1 for that year.
2
3 (e) Availability. The exemption provided under this section shall be available to qualified
4 persons commencing with the tax roll in year 2019,and the property appraiser may begin accepting
5 applications and sworn statements for the tax roll in year 2019 as soon as appropriate forms are
6 prepared and made available by the property appraiser.
7
8 Secs. 70-2-70-25.–Reserved.
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10
11 Section 3. Repeal of Prior Inconsistent Ordinances and Resolutions. All prior
12 inconsistent ordinances and resolutions adopted by the City Council, or parts of prior ordinances
13 and resolutions in conflict herewith, are hereby repealed to the extent of the conflict.
14
15 Section 4. Incorporation into Code. This Ordinance shall be incorporated into the Cape
16 Canaveral City Code and any section or paragraph, number or letter and any heading may be
17 changed or modified as necessary to effectuate the foregoing. Grammatical, typographical and
18 like errors maybe corrected and additions, alterations and omissions,not affecting the construction
19 or meaning of this Ordinance and the City Code may be freely made if approved by the City
20 Attorney and City Manager, without need of public hearing, by filing a corrected or re-codified
21 copy of the same with the City Clerk.
22
23 Section 5. Reporting to the Property Appraiser. Pursuant to section 196.075(6),
24 Florida Statutes, the City Clerk shall promptly deliver a certified copy of this Ordinance to the
25 Brevard County Property Appraiser no later than December 1, 2018, and if the Ordinance is
26 repealed, the City Clerk shall notify the Brevard County Property Appraiser no later than
27 December 1, of the year prior to the year the exemption expires.
28
29 Section 6. Severability. If any section, subsection, sentence, clause, phrase, word or
30 provision of this Ordinance is for any reason held invalid or unconstitutional by any court of
31 competent jurisdiction, whether for substantive,procedural or any other reason, such portion shall
32 be deemed a separate, distinct and independent provision, and such holding shall not affect the
33 validity of the remaining portions of this Ordinance.
34
35 Section 7. Effective Date. This Ordinance shall become effective immediately upon
36 adoption by the City Council of the City of Cape Canaveral, Florida.
37
38 ADOPTED by the City Council of the City of Cape Canaveral, Florida, this 18th day of
39 September, 2018.
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41
42 [SIGNATURE PAGE FOLLOWS]
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City of Cape Canaveral
Ordinance No.07-2018
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1 :4,
,�.s� ij '//
2 •'° `
3 :• °; , eP` Bob Hoog, Mayo f
5 ATTEST; �` For Against
7 'y. /,,, • -- - . _ " Mike Brown x
8 61i 4 \
9 Mia oforth, CM Robert Hoog x
10 City Clerk
11 Wes Morrison x
12 First Reading: August 21, 2018
13 Advertisement: September 6, 2018 Rocky Randels Motion
14 Second Reading: September 18, 2018
15 Angela Raymond second
16
17 Approv-: ;s to legal form and sufficiency
18 for t : A. Cape Canaveral only by:
19 40,
20 /�
21 Anthony A. Garganese, City Attorney
City of Cape Canaveral
Ordinance No.07-2018
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