HomeMy WebLinkAboutcocc_resolution_no_2024-14_20241015RESOLUTION NO. 2024-14
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CAPE CANAVERAL,
BREVARD COUNTY, FLORIDA; RELATED TO THE "LIVE LOCAL ACT
PROPERTY TAX EXEMPTION"; PROVIDING THAT PURSUANT TO THE
AUTHORITY GRANTED TO THE CITY OF CAPE CANAVERAL IN ACCORDANCE
WITH SECTION 196.1978(3)(o), FLORIDA STATUTES, THE CITY OF CAPE
CANAVERAL HAS ELECTED TO NOT EXEMPT CERTAIN REAL PROPERTY
UNDER SECTION 196.1978(3)(d)1.a., FLORIDA STATUTES, FROM AD
VALOREM TAXES; PROVIDING FOR REPEAL OF PRIOR INCONSISTENT
RESOLUTIONS, SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, Section 196.1978(3), Florida Statutes, hereinafter referred to as the "Live Local
Act Property Tax Exemption", requires a county's property appraiser to exempt certain rental
properties from ad valorem taxes if such properties meet the criteria of the Live Local Act Property
Tax Exemption; and
WHEREAS, Section 196.1978(3)(d)1.a., Florida Statutes, provides an ad valorem tax
exemption for qualified properties used to provide affordable housing to house natural persons
or families whose annual household income is between 80 and 120 percent of the median annual
adjusted gross income for households within the metropolitan statistical area ("M.S.A.") or, if not
within an M.S.A., within the county in which the person or family resides (the "80 to 120 Tax
Exemption"); and
WHEREAS, beginning with the 2025 tax roll, a taxing authority is authorized to opt -out of
providing the 80 to 120 Tax Exemption if certain conditions are met; and
WHEREAS, Section 196.1978(3)(o), Florida Statutes, as amended during the 2024
Legislative Session, allows the taxing authority to opt -out of providing the 80 to 120 Tax
Exemption if it finds that the latest Shimberg Center for Housing Studies Annual Report, prepared
pursuant to Section 420.6075, Florida Statutes, (the "Shimberg Annual Report") identifies that the
number of affordable and available units in the county is greater than the number of renter
households in the county for natural persons or families who meet the income criteria for the 80
to 120 Tax Exemption; and
WHEREAS, the City Council hereby finds that the latest Shimberg Annual Report, which is
incorporated herein by this reference, identifies a surplus of affordable and available units in the
Palm Bay — Melbourne — Titusville M.S.A., in which the City of Cape Canaveral is located, for
those households that meet the income criteria for the 80 to 120 Tax Exemption; and
WHEREAS, the City Council further finds that, based on the Shimberg Annual Report,
Brevard County is within an M.S.A. where the number of affordable and available units in the
M.S.A. is greater than the number of renter households in the M.S.A. for the category entitled "0-
120 percent A.M.I.", or area median income; and
City of Cape Canaveral
Resolution No. 2024-14
Page 1 of 3
WHEREAS, in accordance with Section 196.1978(3)(o), Florida Statutes, the City Council
also hereby finds that the City is a taxing authority that is eligible to adopt a resolution to not
exempt properties that would otherwise qualify for the 80 to 120 Tax Exemption; and
WHEREAS, this Resolution was duly advertised in accordance with Section 50.011(1),
Florida Statutes; and
WHEREAS, the City Council hereby finds that this Resolution is in the best interests of the
public health, safety and welfare of the citizens.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Cape Canaveral,
Florida:
Section 1. Recitals. The foregoing recitals are deemed true and correct and are hereby
incorporated herein by this reference as a material part of this Resolution.
Section 2. Adoption of Exemption. Pursuant to Section 196.1978(3)(o), Florida Statutes, the
City of Cape Canaveral, Brevard County, Florida, hereby elects not to exempt properties eligible
for the 80 to 120 Tax Exemption otherwise allowed for under Section 196.1978(3)(d)I.a., Florida
Statutes, and directs the Brevard County Property Appraiser not grant any such exemptions for
real property located within the City of Cape Canaveral.
Section 3. Repeal of Prior Inconsistent Resolutions. All resolutions or parts of resolutions
in conflict herewith are hereby repealed to the extent of the conflict.
Section 4. Severability. If any section, subsection, sentence, clause, phrase, word or portion
of this Resolution is for any reason held invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such
holding shall not affect the validity of the remaining portion hereto.
Section 5. Effective Date. This Resolution shall become effective on January 1, 2025 and
shall expire on January 1, 2027. This Resolution may be renewed prior to its expiration date in
accordance with Florida law.
Section 6. Previous Exemptions. This Resolution does not impact a property owner of a
multifamily project who was granted an exemption pursuant to Section 196.1978(3)(d)I.a., Florida
Statutes, prior to the adoption of this Resolution, if any. Such property owner, if any, may continue
to receive the exemption for each consecutive year that the property owner applies for and is
granted the exemption.
Section 7. Copy to Property Appraiser. The City Clerk is hereby instructed to deliver a
certified copy of this Resolution to the Brevard County Property Appraiser prior to January 1, 2025.
ADOPTED at a Regular Meeting of the City Council of the City of Cape Canaveral, Florida,
assembled this 15th day of October, 2024.
City of Cape Canaveral
Resolution No. 2024-14
Page 2 of 3
ATTEST:
Mia Goforth, CMC,
City Clerk
Wes Morrison, Mayor
Name FOR AGAINST
Kim Davis Absent
Kay Jackson Second
Mickie Kellum Motion
Wes Morrison x
Don Willis x
Approved as to legal form and sufficiency
For the City Cape Canaveral only by:
Ant . ny A. Garganese, City Attorney
City of Cape Canaveral
Resolution No. 2024-14
Page 3 of 3
SEAL OF CAPE CANAVEAL, FLORIDA