Item P044
CM
ounty of onroe
BOARD OF COUNTY COMMISSIONERS
Mayor Heather Carruthers, District 3
Mayor Pro Tem George Neugent, District 2
TheFloridaKeys
Danny L. Kolhage, District 1
David Rice, District 4
Sylvia J. Murphy, District 5
County Commission Meeting
April 20, 2016
Agenda Item Number: P.4
Agenda Item Summary #1501
BULK ITEM: DEPARTMENT:
No County Attorney's Office
TIME APPROXIMATE:STAFF CONTACT:
Cynthia Hall (305) 292-3470
3:00 P.M. PUBLIC HEARING
AGENDA ITEM WORDING:
A public hearing to consider an ordinance creating Sections 23-43
through 23-47 of the Monroe County Code, to provide a reduction in assessed value for construction
or reconstruction of homesteaded property completed after January 7, 2003 for the purpose of
providing living quarters for parents or grandparents of property owners, pursuant to F.S 193.703
ITEM BACKGROUND:
In 2002, Florida voters overwhelmingly approved an amendment to the
Florida Constitution providing for a reduction in assessed value for ad valorem taxation for the
portion of assessed value of homestead property attributable to construction or reconstruction of the
portion of the property being used as living quarters by parents or grandparents of the property
legislature passed F.S. 193.703. The statute allows the local governing body to adopt an ordinance
providing for a reduction in the assessed value of homestead property equal to any increase in
assessed value of the property resulting from the construction or reconstruction of the property for
the purpose of providing living quarters for one or more parents or grandparents for whom the living
quarters are providing for who are at least 62 years of age, who reside on the property and do not
claim a homestead exemption in any other county or state.
The estimated fiscal impact is unknown. Twenty-nine counties have reported reductions based on a
the range of $35K to $150K per year in reduced property value revenue although it is possible that
the reduction in revenue could approach $500K
PREVIOUS RELEVANT BOCC ACTION:
2/10/16 (Item O-2) BOCC approved advertising and scheduling a public hearing at 3:00 p.m. on the
April 20, 2016 BOCC meeting to consider adoption of this ordinance. Public notice has published
pursuant to F.S. 125.66(2)(a) - copy attached.
CONTRACT/AGREEMENT CHANGES:
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N/A
DOCUMENTATION:
Granny flats ordinance 3.28.2016
Notice of Intention to Consider Adoption of County Ordinance - Granny Flats BOCC 4 20 15
O-2 BOCC 2/10/16 Agenda Item Summary
Additional Backup Re Granny Flats Ordinance
FINANCIAL IMPACT:
Effective Date: Upon adoption.
Expiration Date: No expiration date.
Total Dollar Value of Contract:
Total Cost to County: Reduced property value revenue estimated between $35K to $150K
per year.
Current Year Portion:
Budgeted:
Source of Funds:
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: If yes, amount:
Grant:
County Match
:
Insurance Required:
Additional Details:
Estimated fiscal impact is unknown. Based on results in 29 other counties reporting, the likely
impact will be in the range of $35K to $150K per year in reduced property value revenue
although it is possible that the reduction in revenue could approach $500K.
STAFF RECOMMENDATION:
Approval
REVIEWED BY:
Bob Shillinger Completed 03/28/2016 6:24 PM
Cynthia Hall Completed 03/28/2016 6:34 PM
Kathy Peters Completed 03/28/2016 6:37 PM
Board of County Commissioners Pending 04/20/2016 9:00 AM
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ORDINANCE NO. ____ 2016
AN ORDINANCE RELATING TO AD VALOREM TAXATION,
CREATING SECTIONS 23-43 THROUGH 23-47 OF THE MONROE
COUNTY CODE, PROVIDING FOR A REDUCTION IN ASSESSED
VALUE OF HOMESTEAD PROPERTY RESULTING FROM
CONSTRUCTION OR RECONSTRUCTION OF LIVING QUARTERS
FOR PARENTS OR GRANDPARENTS OF THE PROPERTY OWNER
GRANDPARENTS FOR WHOM THE LIVING QUARTERS ARE
PROVIDED IS AT LEAST 62 YEARS OF AGE; REQUIRING DELIVERY
OF THE ORDINANCE TO PROPERTY APPRAISER AND TAX
COLLECTOR; PROVIDING FOR SEVERABILITY; PROVIDING FOR
THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING
FOR INCORPORATION INTO THE MONROE COUNTY CODE OF
ORDINANCES; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS,
on November 5, 2002, voters statewide overwhelmingly approved an
amendment to the Florida Constitution providing for a reduction in assessed value for ad valorem
taxation for qualifying portions of homestead property used as living quarters by parents or
grandparents; and
WHEREAS
, this amendment, subsequently incorporated in Art. VII, § 4(e) of the
Florida Constitution, was approved to encourage Florida families to care for their elderly at
home rather than relying on institutions where care is often subsidized by state and federal tax
dollars; and
WHEREAS
, the 2002 Legislature adopted HB 313 creating Section 193.703 of the
Florida Statutes providing applicable requirements and procedures for implementation of this
Constitutional Amendment as a county option; and
WHEREAS,
the Board of County Commissioners may adopt an ordinance to provide
for a reduction in the assessed value of homesteaded property equal to any increase in assessed
value of the property which results from the construction of reconstruction of the property for the
purpose of providing living quarters for one or more parents or grandparents for whom the living
quarters are providing for and they must be at least 62 years of age; and
WHEREAS,
the Board of County Commissioners finds that enactment of an ordinance
providing a tax reduction will encourage Monroe County property owners to care for their
parents and grandparents at home.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS
:
SECTION 1.
Article II, Division 3 of the Monroe County Code (sections 23-43 through 23-
47), entitled Reduction in Assessed Value of Homestead Property for Providing Living Quarters
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for Parents or Grandparents of the Monroe County Code, is hereby created to read as follows:
Sec. 23-43. Definitions
The following words, terms and phrases, when used in this division, shall have the
meanings ascribe to them in this section, except where the context clearly indicates a different
meaning:
'SRWXVYGXMSR means all types of construction governed by the County's building code.
4VMQEV]TPEGISJVIWMHIRGI shall have the same as
defined in F.S. § F.S. § 196.031. The property
appraiser may rely on the factors listed in F.S. § 196.015 in determining whether the property is
the primary place of residence.
4VSTIVX]ETTVEMWIV means the County Property Appraiser.
6IGSRWXVYGXMSR means all types of reconstruction governed by the County's building code.
Section 23-44. Reduction in Assessed Value of Homestead Property.
There is hereby granted to the owner of homesteaded property a reduction in assessed
value of that property equal to any increases in assessed value of the property resulting from the
construction or reconstruction of the property for the purpose of providing living quarters for one
or more natural or adoptive parents or grandparents of the owner of the property, or of the
, if at least one of the parents or grandparents for whom the living quarters are
provided resides therein and is at least 62 years of age. The reduction shall be administered as
provided in F.S. § 193.703 and F.A.C. Chapter 12D-8.0068, as amended from time to time.
Section 23-45. Application.
Every property owner claiming the additional reduction in assessed value must annually
file an application with the Monroe County Property Appraiser. The applicant is required to
complete forms required by the Monroe County Property Appraiser, including an affidavit
regarding the age of the qualifying parent or grandparent and whether the living quarter are being
used as the qualifying parent or granprimary place of residence for the year in which
the reduction is sought. The application must be filed on or before March 1 of each year for
which the reduction in assessment is claimed.
Section 23-46. Application for Assessment Reduction; Requirements.
The assessment reduction provided herein shall only apply if all of the following
requirements have been met:
(a)The property owner(s) must have an existing homestead exemption on the property
where the parent/grandparent quarters are constructed;
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(b)A completed application has been timely filed with the property appraiser; and
(c) All required supporting information has been filed with the property appraiser; and
(d) The construction or reconstruction was substantially complete after January 1, 2003
and prior to January 1 in the year in which the reduction is requested; and
(e) At least one qualifying parent or grandparent maintains his or her primary place of
residence in the constructed or reconstructed living quarters on or before January 1 of the
year in which the reduction is claimed and did not claim a homestead exemption elsewhere
in Florida nor a residency-based tax exemption or tax benefit in another state; and
(f) The construction or reconstruction must be properly permitted and must comply with
local land development regulations and the Florida Building Code, as complemented and
supplemented by the Monroe County Code. Copies of permits and certificate of occupancy
; and
(g) The assessment reduction shall be applied to the assessed value of the homestead
property as calculated pursuant to § 193.703, F.S.
Section 23-47. Amount of Reduction.
The amount of assessment reduction for the property shall not exceed the lesser of the
following:
(a) The increase in assessed value resulting from construction or reconstruction of the
property to construct or reconstruct the living quarters; or
(b) Twenty per cent (20%) of the total assessed value of the property as improved.
SECTION 2.DELIVERY TO THE PROPERTY APPRAISER AND TAX COLLECTOR.
The Board of County Commissioners, by and through the Clerk, must deliver a copy of this
ordinance to the Property Appraiser and Tax Collector no later than December 1 of the year prior
to the year in which the reduction in assessment will take effect.
SECTION 3. SEVERABILITY.
Should any provision of this Ordinance be declared by a
court of competent jurisdiction to be invalid, the same shall not affect the validity of this
Ordinance as whole, or any part thereof, other than the part declared to be invalid. If this
ordinance or any provision thereof shall be held to be inapplicable to any person, property or
circumstances, such holding shall not affect its applicability to any other person, property or
circumstances.
SECTION 4. CONFLICT WITH OTHER ORDINANCES.
All ordinances or parts of
ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict.
SECTION 5. INCLUSION IN THE CODE OF ORDINANCES.
The provisions of this
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Ordinance shall be included and incorporated in the Code of Ordinances of the County of
Monroe, Florida, as an addition or amendment thereto, and shall be appropriately renumbered as
needed to conform to the uniform numbering system of the code.
SECTION 6. EFFECTIVE DATE.
This Ordinance shall take effect upon filing with the
Department of State as provided in Section 125.66(2), Florida Statutes.
PASSED AND ADOPTED
by the Board of County Commissioners of Monroe County,
Florida, at a regular meeting of said Board held on the ___ day of ______, 2016.
Mayor Heather Carruthers _____
Mayor Pro Tem George Neugent _____
Commissioner Danny L. Kolhage _____
Commissioner David Rice _____
Commissioner Sylvia Murphy _____
SEAL) BOARD OF COUNTY COMMISSIONERS
(
Attest: AMY HEAVILIN, Clerk OF MONROE COUNTY, FLORIDA
By__________________________ By______________________________
Clerk Mayor/Chairperson
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NOTICE OF INTENTION TO CONSIDER
ADOPTION OF COUNTY ORDINANCE
NOTICE IS HEREBY GIVEN TO WHOM IT MAY CONCERNApril 20, 2016at 3:00
that on
P.M., or as soon thereafter as may be heard, in the Commission Chambers located in the
Marathon GovernmentCenter, 2798 Overseas Highway, Mile Marker 50, Marathon,Monroe
County, Florida
, the Board of County Commissioners of Monroe County, Florida, intends to consider
the adoption of the following County ordinance:
AN ORDINANCE RELATING TO AD VALOREM TAXATION,
CREATING SECTIONS 23-43 THROUGH 23-47 OF THE MONROE
COUNTY CODE, PROVIDING FOR AN ADDITIONAL REDUCTION IN
ASSESSED VALUE OF HOMESTEAD PROPERTY RESULTING FROM
CONSTRUCTION OR RECONSTRUCTION OF LIVING QUARTERS
FORPARENTS OR GRANDPARENTS OF THE PROPERTY OWNER
OR OWNER’S SPOUSE IF AT LEAST ONE OF THE PARENTS OR
GRANDPARENTS FOR WHOM THE LIVING QUARTERS ARE
PROVIDED IS AT LEAST 62 YEARS OF AGE; REQUIRING DELIVERY
OF THE ORDINANCE TO PROPERTY APPRAISER AND TAX
COLLECTOR; PROVIDING FOR SEVERABILITY; PROVIDING FOR
THE REPEAL OF ALL ORDINANCES IN CONFLICT; PROVIDING
FOR INCORPORATION INTO THE MONROE COUNTY CODE OF
ORDINANCES; AND PROVIDING AN EFFECTIVE DATE.
Pursuant to Section 286.0105, Florida Statutes, notice is giventhat if a person decidesto appeal any
decision made by the Board with respect to any matter considered at such hearings or meetings, he will
need a record of the proceedings, and that, for such purpose, he may need to ensure that a verbatim
record of theproceedings is made, which record includes the testimony and evidence upon which the
appeal is to be based.
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Dated at Key West, Florida, this 10day of February,2016.
AMY HEAVILIN, Clerk of the Circuit Court
(SEAL)and ex officio Clerk of the Board of County
Commissioners of Monroe County, Florida
Publication dates:
KW Citizen(Su)3/13/16
Keynoter(Sa)3/12/16
Reporter(Fr) 3/11/16
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