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01/14/1998 Agreement p • i III Irv , fannp . Jaoujage BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE 3117 OVERSEAS HIGHWAY MONROE COUNTY 88820 OVERSEAS HIGHWAY MARATHON,FLORIDA 33050 500 WHITEHEAD STREET PLANTATION KEY FLORIDA 33070 TEL.(305)289-6027 KEY WEST,FLORIDA 33040 TEL.(305)852-7145 FAX(305)289-1745 TEL.(305)292-3550 FAX(305)852-7146 FAX(305)295-3660 MEMORANDUM TO: James T.Hendrick County Attorney FROM: Ruth Ann Jantzen Deputy Clerk � ' DATE: March 24, 1998 At the January 14, 1998 County Commission Meeting, the Board granted approval and authorized execution of a Historic Property Service Contract between Monroe County and the Historic Florida Keys Foundation to provide application review services for applicants seeking ad valorem tax exemption for historic properties authorized in the Ordinance. Enclosed please find two full executed duplicate originals of the above Contract; one for return to the Historic Florida Keys Foundation, and one for your files. If you have any questions regarding the above,please do not hesitate to contact this office. Enclosure cc: Finance County Administrator, w/o document File HISTORIC PROPERTY SERVICE CONTRACT This contract is entered into by and between the Historic Florida Keys Foundation, a not for profit Florida corporation, whose address is 510 Greene Street, Key West, Florida 33040 (hereafter Foundation), and Monroe County, a political subdivision of the State of Florida, whose address is 5100 College Road, Stock Island, Key West, Florida 33040 (hereafter County), the parties agreeing as follows: Section 1. The Foundation agrees to provide the assistance and application review services for applicants seeking the ad valorem tax exemption for historic properties authorized in Ordinance No. -1998. The scope of those services required of the Foundation are set forth in that Ordinance. Ordinance Nc004-1998 is attached to this contract and made a part of it. Section 2. In return for providing the services described in Section 1, the Foundation may collect the fees from the applicants authorized by Ordinance No004-1998. The fees may only be used to cover costs (including the salary of Foundation staff performing the services) incurred by the Foundation in performing the assistance and review services. The Foundation's records regarding the use of, and accounting for, the application fees received by the Foundation must be made available to County representatives during regular business hours (M- F, 8:30 A.M. through 5:00 P.M., excluding holidays). The Foundation is liable to the County for any application fees not used for the purposes authorized by Ordinance Nc004 -1998 and this contract. The Foundation must pay to County, within 10 days of receipt of a written demand, an amount equal to the amount misappropriated. Section 3. a.) This contract may be terminated without cause by either party upon 90 days written notice to the other. b.) This contract may be terminated by either party because of the failure of the other to perform its contractual duties or obligations 30 days after the receipt by the non- performing party of written notice from the other party describing the failure plus a statement that the continued failure will result in termination of the contract 30 days after receipt. c.) This contract will automatically terminate if the State of Florida abolishes the ad valorem tax exemptions authorized by Ordinance Nc004-1998. d.) This contract will terminate on the effective date of an ordinance assigning the Foundation's duties under this contract and Ordinance No004 -1998, or similar review/assistance duties, to staff employed by the Board of County Comissioners or to a County Historic Preservation Commission. Section 4. All written notices required under this contract must be delivered to the addresses first described above. Their respective addresses may be changed by written notice to the other party. Section 5. This contract will take effect on the signature date of the last party to execute this contract. IN WITNESS WHEREOF, the parties hereto have caused these presents to be executed on , daY of 31/-INd,90y , 1998. (Seal) BOARD OUNTY COMMISSIONERS ATTEST: DANNY L. KOLHAGE, CLERK OF M• riE COU. ORS I By .r_ .. nAna: ti By A/ `�LG Depu Cler Mayor/Chairman Date: 11 t y l l S' ATTEST: HISTORIC FL1IFA KEYS FOUNDATION By B Date: peon/HFKPB.doc APPROVED AS TO FORM A GAL OFF IE ROBERTN, F DATE - 2 Mayor Jack London ORDINANCE NO. 0041998 AN.ORDINANCE PROVIDING FOR DEFINITIONS; PROVIDING FOR THE EXEMPTION OF THE ASSESSED VALUE OF CERTAIN IMPROVEMENTS MADE AFTER THE EFFECTIVE DATE OF THIS ORDINANCE TO PROPERTIES THAT ARE DESIGNATED ARCHAEOLOGICAL, HISTORICAL OR CULTURAL LANDMARKS UNDER CHAPTER 9.5, ARTICLE VIII, MONROE COUNTY CODE, FROM MONROE COUNTY AD VALOREM TAXATION; PROVIDING FOR AN APPLICATION FEE; PROVIDING FOR THE EXEMPTION 100 PERCENT OF THE VALUE OF HISTORIC PROPERTIES OPEN TO PUBLIC VISITATION IF CERTAIN IMPROVEMENTS ARE MADE AFTER THE EFFECTIVE DATE OF THIS ORDINANCE; PROVIDING FOR AN APPLICATION PROCEDURE FOR SUCH AD VALOREM TAX EXEMPTIONS; PROVIDING FOR REVIEW OF SUCH APPLICATIONS BY THE DIVISION OF HISTORICAL RESOURCES, DEPARTMENT OF STATE: PROVIDING THE STANDARDS AND PROCEDURE FOR RECOMMENDATIONS FROM THAT DIVISION TO THE BOARD OF COUNTY COMMISSIONERS; PROVIDING PROCEDURES AND STANDARDS WHEREBY THE BOARD MAY GRANT OR DENY AN APPLICATION FOR SUCH AD VALOREM TAX EXEMPTIONS; PROVIDING FOR STANDARDS AND PROCEDURES WHEREBY THE BOARD MAY REVOKE AN AD VALOREM TAX EXEMPTION PREVIOUSLY GRANTED; PROVIDING THAT BOARD RESOLUTIONS GRANTING OR REVOKING SUCH AD VALOREM TAX EXEMPTIONS BE FURNISHED TO THE TAX COLLECTOR; PROVIDING THAT THE PROCEDURES OF THIS ORDINANCE DO NOT SUPERSEDE ANY COUNTY LAND DEVELOPMENT REGULATIONS OR COUNTY ORDINANCES REGULATING CONSTRUCTION; PROVIDING FOR SEVERABILITY; PROVIDING FOR THE REPEAL OF ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCLUSION IN THE CODE OF ORDINANCES; PROVIDING FOR AN EFFECTIVE DATE. BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA. as follows: Section 1. Definitions. a.) Division means the Division of Historical Resources of the Florida Department of State. b.) Historic property means a building, site, structure or object that is designated as an archeological, historical or cultural landmark under Chap. 9.5. Art. VIII, Monroe County Code (M.C.C.). c.) Improvements mean changes in the condition of real property brought about by the expenditure of labor or money for the restoration, renovation or rehabilitation of historic properties. Improvements include additions and accessory structures (e.g., a garage) necessary for efficient contemporary use. d.) Foundation means the Historic Florida Keys Foundation. e.) Renovation or rehabilitation. For historic properties, or the portion(s) of those properties that have historical or cultural significance, renovation or rehabilitation means the act or process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary use while preserving those portions or features of the property that are significant to its historical, architectural. cultural and archeological values. For historic properties, or the historic portions of such properties that are of archeological significance or that are severely deteriorated, renovation or rehabilitation means the act or process of applying measures designed to sustain and protect the existing form and integrity of a property, or re-establish the stability of an unsafe or deteriorated property while maintaining the essential form of the property as it presently exists. f.) Restoration means the act or process of accurately recovering the form and details of a historic property and setting as it appeared at a particular period of time by means of the removal of later work or by the replacement of missing earlier work. Section 2. Ad valorem tax exemption authorized for improvements to historic properties. The Board of County Commissioners may grant an ad valorem tax exemption of 100 percent of the assessed value of all improvements that result from the restoration, renovation, or rehabilitation of such properties, after the Board's receipt of a recommendation from the Division as provided elsewhere in this Ordinance. The exemption only applies to real property and only to taxes levied by the Board of County Commissioners. The exemption does not apply to any taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to Sec. 9(b) or Sec. 12, Art. VII, Ha. Cons't. In order for the improvements to historic property to qualify for the ad valorem tax exemption, the improvements must have been made on or after the effective date of this Ordinance. All exemptions granted under this Ordinance will be for a term of 10 years. Section 3. Properties eligible for the ad valorem tax exemption; procedure for obtaining the exemption. a.) Only property described as historic property in Sec. I(b) and located within 2 unincorporated Monroe County is eligible for an application for the ad valorem tax exemption authorized by Sec. 2. b.) The Division is hereby designated as the representative of the Board of County Commissioners for reviewing applications for the tax exemption authorized by Sec. 2. The Foundation is hereby designed as the representative of the Board of County Commissioners for receiving tax exemption applications and forwarding those applications to the Division. The Foundation is also designated as the representative of the Board of County Commissioners for the purpose of receiving Division recommendations and forwarding those recommendations to the Board of County Commissioners. All applications for ad valorem tax exemptions submitted to the Foundation pursuant to this Ordinance must be accompanied by a $100 application fee payable to Foundation to cover the costs of review and assistance to the applicant. The Board of County Commissioners reserves the right to monitor the use of the application fees received by the Foundation in order to assure that those funds are used for the purpose authorized by this Ordinance. c.) The standards for the review, recommendation, and approval or denial of ad valorem tax exemption applications are set forth in Rules 1A-38.003 - 1 A-38.005, FAC. Those rules are hereby incorporated into this Ordinance by reference. d.) Any person, firm or corporation that desires an ad valorem tax exemption for improvements to historic properties must, before commencing construction, file with the Foundation the preconstruction portion of the Division's two-part Historic Preservation Property Tax Exemption Application (DOS Form No. HR3E101292 or any substitute form designated by the Division). Once the Foundation staff determines that the preconstruction application is complete, the staff must promptly forward the application to the Division for review and comment. If determined to be incomplete, the application must be returned to the applicant for correction. However, if an applicant requests that his/her application be forwarded to the Division, although the Foundation staff determined that the application is incomplete, then the staff must forward the application to the Division along with a memorandum that notes the deficiencies determined by the staff. 3 e.) Once the Division receives a preconstrucfion application from the Foundation staff, the Division must review the application pursuant to the procedures and standards set forth in Rules 1A- 38.003 - 1A038.005, FAC. Written copies of the Division's recommendations must be sent to the applicant and the Foundation. If the Division's recommendation finds that the proposed work is inconsistent with the standards of Rule 1A-38.005, FAC, then the Foundation staff is directed to assist the applicant in making any of the recommended corrections to the proposed work recommended but only to the extent that the Foundation staff is professionally qualified to do so. Failure of the applicant to correct the planned work, as recommended by the Division. may result in the denial of the ad valorem tax exemption by the Board of County Commissioners when the work is finally completed. f.) When the applicant has completed the work, the applicant must file with the Foundation the request for review of completed work (request for review) portion of DOS form described in subsection 3(d). together with any supporting materials required by the Division. If the Foundation staff determines that the request for review is complete, then the staff must promptly forward it to the Division for review and recommendation. If the request for review is determined to be incomplete by the Foundation staff, then it must be returned to the applicant for correction. However, if an applicant requests that his or her application be forwarded to the Division, although the Foundation staff determined that the request for review is incomplete, then the staff must forward the request to the division along with a memorandum that notes the deficiencies determined by staff. g.) When the Division receives a request for review, the Division must review the request pursuant to the procedures and standards set forth in Rules IA-38.003 - 1A-38.005, FAC. On completion of its review of a request for review of completed work, the Division must recommend to the Board of County Commissioners that they grant or deny the ad valorem tax exemption. The recommendation, and the reasons therefor, must be provided in writing by the Division to the applicant and the Foundation. A recommendation to grant the exemption constitutes certification by the Division that the property for which the exemption is sought meets the requirements of Rules 4 1A-38.003 - 1A-38.005, FAC, Sec. 196.1997(1l)(a), F.S.. and this Ordinance. Upon receipt of the Division's recommendation, the Foundation staff must forward the recommendation, together with the entire application, to the County Administrator's Office for placement on the public hearing agenda of the Board of County Commissioners. If the Division's recommendation is to deny the ad valorem tax exemption, and the applicant timely elects to pursue a Chap. 120, F.S., administrative appeal of that recommendation, then the Board of County Commissioners may not take any action on the recommendation until the final resolution of the appeal. h.) At the scheduled public hearing, a majority vote of the Board of County Commissioners may, by written resolution, grant or deny the application for an exemption from ad valorem taxes authorized by Sec. 2. If granted, the resolution must contain the following: (1) The name of the owner, the address of the historic property and the legal description of the properly, for which the exemption is granted; (2) The effective date of the 10-year exemption; (3) A finding that the exemption meets the requirements of Sec. 196.1997, F.S., Rules 1A38.003- 1A-38.005, FAC, and this Ordinance. If denied, the written resolution must state the reasons for the denial. i.) Before the effective date of the exemption, and as a condition precedent to the exemption taking effect, the owner of property must execute the Historic Preservation Property Tax Exemption Covenant and record the Covenant with the deed for the property in the Official Records of Monroe County. The Historic Preservation Property Tax Exemption Covenant is incorporated into this Ordinance by reference. Section 4. Additional ad valorem tax exemptions for properties open to the public. a.) If an improvement qualifies as a historic property for an ad valorem exemption under Sec. 2. the properly is used for non-profit or governmental purposes as set fourth in Rule 1A- 38004(4), FAC, and the property is regularly and frequently open for the public's visitation, use, and benefit as set forth in Rule 1A-38.004(5), FAC, then the Board of County Commissioners is authorized to grant an exemption from ad valorem taxation of up to 100 percent of the assessed value of the 5 property, as improved, if all the other applicable provisions of Sec. 2 and 3 of this Ordinance are complied with; provided, however, the assessed value of the improvements must be equal to at least 50 percent of the total assessed value of the property as improved. The exemption provided for in this section applies only to real property to which improvements are made by or for the use of the existing owner. In order for the property to qualify for the exemption provided for in this section, any such improvements must be made on or after the effective date of this Ordinance. Section 5. Loss of exemption. a.) The Board of County Commissioners may revoke an ad valorem tax exemption granted pursuant to this Ordinance if: 1.) The owner is in violation of the Historic Preservation Tax Exemption Covenant; 2.) The property has been damaged by accident or natural causes to the extent that the historic integrity of the features, materials, appearance, workmanship and environment, or archeological integrity that made the property eligible for designation under Chap. 9.5, Article VIII, M.C.C., have been lost or so damaged that restoration is not feasible; or 3.) In the case of an exemption granted pursuant to Sec. 4 of this Ordinance, the property is sold or otherwise transferred from the owner who made the application and was granted the exemption or the property no longer meets the requirements set forth in Sec. 4 and Rule 1A-38.004(4) and (5), FAC. b.) If the County Administrator determines that an event described in Subsecs. 5(a)(1), (2) or (3) has occurred, he must schedule a public hearing before the Board of County Commissioners requesting that the Board revoke the ad valorem tax exemption. the Administrator must furnish the property owner with a written notice of the hearing, stating the time, date and place of the hearing, together with a written summary of the reason(s) that the revocation is being 6 requested, and a statement that the owner will have an opportunity io be heard and to present witnesses or offer other evidence as to why the exemption should not be revoked. The hearing before the Board of County Commissioners may be informally conducted. At the hearing, the County Administrator (or designee) and the property owner (or designee) may present witnesses or other evidence they believe is relevant. Although the formal rules of evidence will not apply, the Mayor may reject proffered testimony or evidence that is irrelevant or repetitive. Following the hearing, the Board of County Commissioners may, by majority vote, revoke the exemption, in which case the exemption will no longer be in effect, or the Board may determine that the event(s) described in Subsecs. 5(a)(1), (2) or (3) did not occur or, if they did occur, were insufficient to justify revoking the exemption, in which case the exemption will remain in effect. All determinations made by the Board of County Commissioners pursuant to this Section must be memorialized in a written resolution. Section 6. Ad valorem tax exemption resolutions to be furnished to the Property Appraiser The Clerk, on behalf of the Board of County Commissioners, must deliver a certified copy of each resolution granting or revoking a historic preservation ad valorem tax exemption to the Property Appraiser. Upon certification of the assessment roll, or recertification, if applicable pursuant to Sec. 193.122, F.S.. for each fiscal year for which this Ordinance is in effect, the Property Appraiser, must report the following information to the County Commission. a.) The total taxable value of all property within the County for the current fiscal year: b.) The total exempted value of all property within the County that has been approved to receive historic preservation ad valorem exemption for the current fiscal year. Section 7. Ordinance nonexclusive This Ordinance authorizes ad valorem- tax exemptions for improvements to historic property and a procedure for the BOCC to grant such exemptions. This Ordinance does not 7 supersede, or in any way excuse compliance with, any County Ordinance regulating the use of land or the construction, repair or renovation, of buildings, or other structures. Section 8. Severability If any section, subsection, sentence. clause or provision of this Ordinance is held invalid, the remainder of this Ordinance shall not be affected by such invalidity. Section 9. Repeal of inconsistent ordinance clauses All Ordinances or parts of Ordinances in conflict with this Ordinance are hereby repealed to the extent of said conflict. Section 10. Inclusion in the Monroe County Code The provisions of this Ordinance shall be included and incorporated in the Code of Ordinances of the County of Monroe, Florida, as an addition to amendment thereto, and shall be appropriately renumbered to conform to the uniform numbering system of the Code. Section 11. Effective date This Ordinance shall take effect immediately upon receipt of official notice from the Office of the Secretary of State of the State of Florida that this Ordinance has been filed with that • Office. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 14th day of January , 1998. ?piOW nt,. Mayor Jack London yes ;Mayor Pro Tem Wilhelmina Harvey fl t iL a ^'•�;1 Commissioner Keiih Douglass yes . ;l' 7 Commissioner Shirley Freeman yes /f Commissioner Mary Kay Reich yes (SEAL) BOARD F COUNTY COMMISSIONERS ATTEST:STT DANNY L. KOLHAGE, CLERK OF M Eh By IC//, C D Cle rk t) By Nora/heck / ayor/Chairman APPROVED AS TO FORM AND LEGAL SUFFICIENCY. • ROBERT NROBERT N./Z WOLF_E 8 DATE _ • • DOS Form No.HR3E111292 HISTORIC PRESERVATION PROPERTY TAX EXEMPTION COVENANT This Covenant is made the day of , 19 , by (hereinafter referred to as the Owner) and in favor of (hereinafter referred to as the Local Government) for the purpose of the restoration, renovation or rehabilitation, of a certain Property located at which is owned in fee simple by the Owner and is listed in the National Register of Historic Places or locally designated under the terms of a local .preservation ordinance or is a contributing property to a National Register listed district or a contributing property to a historic district under the terms of a local preservation ordinance. The areas of significance of this property, as identified in the National Register nomination or local designation report for the property or the district in which it is located are architecture, history, archaeology. The Property is comprised essentially of grounds, collateral, appurtenances, and improvements. The property is more particularly described as follows (include city reference, consisting of repository, book, and page numbers): In consideration of the tax exemption granted by the Local Government, the Owner hereby agrees tb the following for the period of the tax exemption which is from January 1, , to December 31, 1. The Owner agrees to assume the cost of the continued maintenance and repair of said Property so as to preserve the architectural, historical, or archaeological integrity of the Page Two same in order to protect and enhance those qualities that made the Property eligible for listing in the National Register of Historic Places or designation under the provisions of the local preservation ordinance. 2. The Owner agrees that no visual or structural alterations will be made to the Property without prior written permission of the ( )Division of Historical Resources (y)�Local Historic Preservation Office. It address of the certified Local Historic Preservation Office is, if one exists in the jurisdiction: Name of Office/Agency: Address: City: Zip: Telephone: The address of the Division of Historical Resources is: Bureau of Historic Preservation Division of Historical Resources R.A. Gray Building, 500 South Bronough Street Tallahassee, Florida 32399-0250 Telephone Number: (904) 487-2333 4 3. [Only for properties of archaeological significance] The Owner agrees to ensure the protection of the site against willful damage or vandalism. Nothing in this Covenant shall prohibit the Owner from developing the site in such a manner that will not threaten or rs: Page Three damage the archaeological resource, provided that permission for alteration of the site is obtained pursuant to 2. above. 4. The Owner agrees that the ( )Division of Historical Resources ( )Local Historic Preservation Office and appropriate representatives of the Local Government, their agents and designees shall have the right to inspect the Property at all reasonable times in order to ascertain whether or not the conditions of this Covenant are being observed. 0 5. In the event of the non-performance or violation of the maintenance provision of the Covenant by the Owner or any successor-in-interest during the term of the Covenant, the ( )Division of Historical Resources ( )Local Historic Preservation Office will report such violation to the Property Appraiser and Tax Collector who shall take action pursuant to s. 196.1997 (7), F.S. The Owner shall be required to pay the difference between the total amount of taxes which would have been due in March in each of the previous years in which the Covenant was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12 (3), F.S. 6. If the Property is damaged by accidental or natural causes during the Covenant period, the Owner will inform the ( )Division of Historical Resources ( )Local Historic Preservation Office in writing of the damage to the Property, including (1) an assessment of the nature and extent of the damage; and (2) an estimate of the cost of restoration or reconstruction work necessary to return the Property to the condition existing at the time of project completion. In order to maintain the tax exemption, the Owner shall complete the restoration or reconstruction work necessary to return the Property to the condition Page Four existing at the time of project completion on a time schedule agreed upon by the Owner and the ( )Division of Historical Resources ( )Local Historic Preservation Office. 7. If the Property has been destroyed or severely damaged by accidental or natural causes, that is, if the historical integrity of the features, materials, appearance, workmanship, and environment, or archaeological integrity which made the property eligible for listing in the National Register of Historic Places or designation under the terms of the local preservation ordinance have been lost or so damaged that restoration is not feasible, the Owner will notify the ( )Division of Historical Resources ( )Local Historic Preservation Office in writing of the loss. The ( )Division of Historical Resources ( )Local Historic Preservation Office will evaluate the information provided and notify the Owner in writing of its determination regarding removal of the Property from eligibility for tax exemption. If the ( )Division of Historical Resources ( )Local Historic Preservation Office determines that the property should be removed from eligibility for tax exemption, it will notify the Property Appraiser of the county in which the Property is located in writing so that the tax exemption can be cancelled for the remainder of the Covenant period. In such cases, no penalty or interest shall be assessed against the Owner. 8. If it appears that the historical integrity of the features, materials, appearance, workmanship, and environment, or archaeological integrity which made the Property eligible,for listing in the National Register of Historic Places or designation under the terms of the local preservation ordinance have been lost or damaged deliberately or through gross negligence of the Owner, the ( )Division of Historical Resources ( )Local Historic Preservation Office shall notify the Owner in writing. For the purpose of this Covenant, "gross negligence" means the omission of care which even inattentive and Page Five thoughtless persons never fail to take of their own property. The Owner shall have 30 days to respond indicating any circumstances which show that the damage was not deliberate or due to gross negligence. If the Owner cannot show such circumstances, he shall develop a plan for restoration of the Property and a schedule for completion of the restoration. In order to maintain the tax exemption, the Owner shall complete the restoration work necessary to return the Property to the condition existing at the time of project completion on a time schedule agreed upon by the Owner and the ( )Division of Historical Resources (..."y.ocal Historic Preservation Office. If the Owner does not complete the restoration work on the agreed upon time schedule, the ( )Division of Historical Resources ( )Local Historic Preservation Office will report such violation to the Property Appraiser and Tax Collector who shall take action pursuant to s. 196.1997 (7), F.S. The Owner shall be required to pay the differences between the total amount of taxes which would have been due in March in each of the previous years in which the Covenant was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12 (3), F.S. 9. The terms of this Covenant shall be binding on the current Property owner, transferees, and their heirs, successors, or assigns. This Covenant shall be enforceable in specific performance by a court of competent jurisdiction. OWNER' Name Signature Date Page Six • LOCAL GOVERNMENT: Name of Authorized Signature Date Local Official Title (R. 12/96) , V. I, p. 62-9 EXEMPTIONS FOR HISTORIC PROPERTIES IA-38.003 CHAPTER 1A-38 (7) "National Register of Historic Places" TAX EXEMPTIONS FOR HISTORIC means the list of historic properties significant in PROPERTIES American history, architecture, archeology, 1A-38.001 Purpose. (Repealed) engineering and culture, maintained by the IA-38.002 Definitione. Secretary of the Interior, as established by the IA-38.003 Application for Exemption. National Historic Preservation Act of 1966 (Public 1A-38.004 Evaluation of Property. Law 5; 80 STAT. 915; 16 US.C. 470), as IA-38.005 Evaluation of Improvements. IA-38.006 Covenant (8) "Noncontributing property" means a 1A-38.007 Certification of Local Historic building, site, structure. or object which does not Preservation Office: add to the historic architectural qualities, historic associations, or archaeological values for which a IA-3&001 Purpose district is significant because SpecJie Authority 120.33. 196.1997(6), (13). 196.1998(3) (a) it was not present during the period of FL Law lnpk•waed 196.1997. 196.1998 FS. History— significance of the district, New I-31-94, Repealed 11-I8-9S. (b) due to alterations, diisturbances, additions, or lA-3&002 Defnitlons. The following words other changes, it no longer possesses historic and phrases, when used in this chapter, shall have integrity reflecting its character at that time a is the following meanings, except where the context incapable of yielding important information about clearly indicates a different meaning: the period, or ()):Sontributing property" means a building, (c) it does not independently mat the National site, slincture, or object which adds to the Register of Historic Places criteria for evaluation. historical architectural qualities, historic (9) "Renovation" or "rehabilitation". For nu-elation', or archaeological values for which a historic properties or portions thereof which are of district is significant because historical or architectural significance, (a) it was present during the period of "innovation" or "rehabilitation" means the act or significance of the district. and pounce, historic process of returning a property to a state of utility integrity inflecting its character at that time, through repair or alteration which makes possible (b) is capable of yielding important information an efficient contemporary use while preserving about the period, or those portions or features of the property which are (c) it independently meets the National Register significant to its historical, architectural, cultural of Historic Places criteria for evaluation set forth and archaeological values. For historic properties in 36 CFR Part 60.4. incorporated by reference. or portions thereof which are of archaeological • (2) "Division" means the Division of Historical significance or are severely deteriorated, Resources of the Department of State. "renovation" or "rehabilitation" means the act or (3) "Historic property" means a building, site, process of applying measures designed to sustain structure, or object which is: and protect the existing form and integrity of a (a) individually listed in the National Register of property, or reestablish the stability of an unsafe or Historic Places; deteriorated property while maintaining the (b) • contributing property in a National essential form of the property as it presently exists. Register listed historic district (10) "Restoration" means the act or process of (c) designated as• historic property or landmark accurately recovering the form and details of a under.the provisions of a local historic preservation property and its setting as it appeared at a ordinance; or particular period of time by means of the removal (d) a contributing property in a historic district of later work or by the replacement of missing designated under the provisions of a local historic earlier work. preservation ordinance. (11) "Useable space" means that portion of the (4) "Improvements" means changes in the space within a building which is available for condition of- teal property brought about by the assignment or rental to an occupant, including expenditure of labor or money for the restoration, every type of space available for use of the renovation or rehabilitation of such property. occupant Improvements' include additions and accessory Specific Authority 196.1997. 196.1998 FS. Law structures (i.e., a garage) necessary for efficient lmplememed 196.1997. 196.1998 FS. Nurory—New contemporary Use. 1-31-91. (5) "Local government" means the board of IA-38.003 Application for Exemption. county commissioner,or the governing authority of (I) Except as provided in tale IA-38.003(2), the municipality that has adopted an ordinance application for the property tax exemption shall be providing for property tax exemption for made on the two-part Historic Preservation improvements to historic properties pursuant to Property Tax Exemption Application, DOS Form Section 196.1997 or 196.1998, F.S. No. HR3E101292, effective 1-31-94 and (6) "Local historic preservation office" means a incorporated by reference. This form may be local government agency. certified by the Division obtained by writing the Division at Bureau of as qualified to review applications for property tax Historic Preservation, 500 South Bronough Street, exemptions pursuant to Sections 196.1997 or Tallahassee, Florida 32399-0250, or from the local 196.1998, F.S. historic preservation office in the jurisdiction of the ck, • is 12/96) A-38.004 DEPARTMENT OF STATE v V. 1, p. 62.10 . cal government. Part 1. the Preconstmction local design review body as set forth by the local .pplication, shall be submitted before government. nprovements are initiated and Part 2, the Request (7) Upon receipt of the Request for Review of x Review of Completed Work, shall be submitted Completed Work and all required supporting pun completion of the Improvements. materials, the local historic preservation office or (2) In lieu of DOS Form No. HR3E101292, any the Division shall conduct a review to determine cal government with a local historic preservation whether or not the completed improvements are in Rae certified pursuant to Mk 1A-38.007, may compliance with the work described in the evelop an alternative application faro for use by approved Reconstruction Application, subsequent ¢petty owners within its jurisdiction; however, approved amendments, if any, and the Secretary of ich alternative application form shall: the Interior's Standards for Rehabilitation and (a) at a minimum, require the property owner to Guidelines for Rehabilitating Historic Buildings. rovide the information indicated in DOS Form The local historic preservation office or the lo. HR3E101292, Division, as applicable.reserves the right to inspect (b) be in the two-part format of DOS Ponta No. the completed work to verify such compliance. IR3E101292, and (8) On completion of the review of a Request (c) be approved by the Division. for Review of Completed Work, the local historic (3) Completed Preconsuuctioo Applications and preservation office or the Division shall --squats for Review of Completed Work shall be recommend that the local government grant or tatted by the property owner to the local deny the exemption. The recommendation, and the istoric office or the Division, reasons therefor,shall be provided in writing to the 'hichever is d gnxted by the local ordinance as applicant and to the local government. The e representative of the local government for the tecommendetion shall advise the applicant of his urpose of reviewing applications for the property right to a fair hearing pursuant to Section 12057, u exemption. F.S.. and procedures set forth, by the local (4) Upon receipt of the completed government. reconstruction Application and all required (9) Each review of a Request for Review of mooning materials, the local historic preservation Completed Work conducted by the Division shall Rce or the Division shall conduct a review to be completed within 30 days following receipt of etennine the completed request and all required supporting (a) whether the property for which an exemption materials. Each review of a Request for Review of requested satisfies Section 196.1997(llxa), P.S., Completed Work conducted by a local historic (b) whether the proposed improvements are preservation office shall be completed consistent eminent with the Secretary of Interior's Standards with the routine schedules and procedures of the ar Rehabilitation and Guidelines for Rehabilitating local design review body as set forth by the local listoric Buildings (Revised 1990), U.S. government. *penitent of the Interior, National Park Service, Specific Authori0 196.1997(6) PS. hew Implemented xorponted by reference, and the criteria in 196.1597. 196.1998 FS. Huurry-New 1-31-94. 7upter IA-38, and IA-38.004 Evaluation of Property. (c) for applications submitted under the (1) Prcconstruction Applications submitted to rovisions of Seeder' 196.1998, F.S., whether the the Division for properties which have been nProvements meet the criteria in rule individuallydesignatedproperties or A-30.004(3) 444 (4). Copies of the Sec¢ of hpr as historic on3' landmarks under an provisions inc of a lococu ntatihistoric x Interior's Standards for Rehabilitation and preservation ordinance shall include documentation iuideli ess for Rehabilitating Historic Buildings substantiating such designation and describing the lay be obtained by writing the Division at the historic, archaeological or architectural features ddress indicated in rule IA-38.003(1) or from the which provided the basis for designation. .uperintendent of Documents, U.S. Government Atv.eptable documentation shall include a copy of tinting Office, Washington D.C.. 20402. the designation (5) On completion''of the review of a co report for the propertye and nee of teconsuuction Application, the local historic designation, notifying the property owner of reservation office ordesignation. biveinn shall notify the (2) in properties located in a historic district ppiicant and the local government in writing of listed in the National Register of Historic Plxea, he results of the review and shall make the local historic preservation office or the Division ecommendations for correction or any planned shall apply the definitions of contributing and vork deemed to be inconsistent with the standards iced in role IA-38.005. noncontributing IA-3ea as set forth inl rule (6) Each review of adetermineIA-38.002(1) and 1A-38.property, respectively, to n licatioh conducted Preconstruction whether the is a contributing PP by the Division shall be ompleted within 30 days following receipt of the Pr(3) ompleted application and sillrequired supportingdesignated For by propertiesocl ordinance, in the historic historicoric .aterials. Each review of Reconstruction p anti by ice ohe Divas shall th application conducted localcriteria set f office or the l Division a applyterthe reservation office shall be completed consistent whether rsc forth in the local ordinance to property.er If rich the routine schedules and procedures of the property is a contributing If . V. IA-38.006 1, p. 63 EXEMPTIONS FOR HISTORIC PROPERTIES • „ .006 the local ordinance does not include criteria or a required to reestablish structural stability, such process sufficient to determine whether the work shall be concealed wherever possible so as property is • contributing property, the local not to intrude upon or detract from the aesthetic historic preservation office or the Division shall and historical quality of the property, except where apply the definitions of contributing and concealment would result in the alteration or noncontributhg properties as set forth in rule destruction of historically significant material or IA-38.004(1) and IA-38.002(6), respectively, to spaces. determine whether the properly is a contributing Spec* AmBoriry 196.1997(13A 196.1998(31 FS law propenry• Implemented 196.1997. 196.1998 FS History—New (4) For purposes of the exemption under Section "144' 196.1998, P.S., ■ property is being used for IA-38006 Covenant government or nonprofit purposes if the occupant (I) Except as provided in role IA-38.006(2), a or user of at least 65 percent of the useable space property owner qualifying for an exemption of• historic building or of the upland component pursuant to Sections 196.1997 and 196.1998, PS., of an federal, state archaeological site is an agency of the and the local government government or a nonprofit shall execute the Historic granting the Property optln corporation whose ankles of Preservation been filedincorporation have HR Exemption Covenant, DOS Form oN by the Department1 .0125, of State in by reference2,. DOS effective Na1-3 and i292 atbe accordance with Section 617.0125, F.S. by DOS Font No. FBt3E111292 may be (5) For purposes of the exemption under Section obtained by writing the Division at the address in 196.1998. FS., a property is considered regularly rule 1A-38.003(I) or from the local historic anditequent y open to the public if public access preservation office in the jurisdiction of the local to tffe property is provided not less than 52 days a government. On or before the effective date of the year on an equitably spaced basis, and at other exemption, as established by the applicable local times n Y appointment Nothing in this rule shall government, the owner of the prohibit the owner from charging a reasonable the Covenant recorded with the orhathe nondiscriminatory admission fee. Specific Authority 196.1997(13). 196.1998(3) FS. law which in the official records of the county in Implemented 196.1997, 196.1998 FS. Hutoey—New which the property is situated. I-J7 91. (2) In lieu of DOS Form No. alternative 11292, any local government may develop an form IA-38.005 Evaluation of Improvements. The of covenant for use within its jurisdiction; local historic preservation office or the Division however, such alternative form of covenant shall: shall apply the recommended approaches to (a) at a minimum, bind the parties to conditions rehabilitation as set forth in the Secretary of the and requirements equivalent to those set forth in Interior's Standards (or Rehabilitation and DOS Form No. HR3E111292, and Guidelines for Rehabilitating Historic Buildings in (b) be approved by the Division. evaluating the eligibility of improvements to the (3) The following conditions shall provide historic property. For improvements intended to justification for removal of a property from protect or stabilize severely deteriorated historic eligibility for the property tax exemption provided properties or archaeological sites, the local historic under Section 196.1997, F.S.: preservation office or the shall apply the (a) The owner is in violation of the provisions additional s of the Historic Preservation it (I) Before applying protective measures which Covenant; or Exemption are generally of a temporary nature and imply (b) The property has been damaged by Mum historic preservation work, an analysis of the accidental or natural causes to the extent that the actual or anticipated threats to the property shall be historic integrity of the features, materials, ma(de measures shall safeguard appearance, workmanship and environment, or pfi(2) Protective condition or environment the archaeological integrity which made the property archaeological n site E of a property or eligible for listing in the National Register or eo caused further deterioration or designation under the provisions of the local or damagehuman by weather or other natural, animal preservation ordinance have been lost or soi damaged that restoration is not feasible. (3) If any historic material or architectural (4) For the exemption provided under Section features arertcerded and, ift removed, they shall be properly 196.1998, FS., the following conditions, as well as possible, stored for future study or those indicated in rule IA-38.006(3), shall justify reuse. removal (4) Stabilization shall reestablish the structural exemption:f a property from eligibility for the stability of a property through the reinforcement of (a) The property is sold or otherwise transferred loadbearing members or by arresting material from the owner who made application and was deterioration leading to structural failure. granted the exemption; or Stabilization shall also reestablish weather resistant (b) The property no longer meets the conditions for a property, requirements set forth in rule IA-38.004(4)Stabilization shall be accomplished in such a IA-38.004(5). �(4) and thatmanner it detracts as little as possible from the Specific Authority 196.1997(7) FS. Law Implemented m�rtY appearance. When reinforcement is 196.1997. 196.1998 FS. History-New 1-31.94. (R. 12/96) 1A-38.007 DEPARTMENT OF STATE • V. I p. 64 IA-3&007 Certification of Local Historic Government Guidelines. Preservation Office. (4) Within 45 days following receipt of a, (I) Criteria for certification shall be as set forth complete Application for Certification and_ all B in Sections A and of the Florida Certified Local required supporting material, the Division. shaft Government Guidelines (Revised November 1993) render a written determination regarding the promulgated by the Division and incorporated by application, either approving or denying reference. These guidelines may be obtained by certification for the purposes set forth in Sections writing the Division at the address in rule 196.1997 and 196.1998, F.S. For denials, the IA-38.003(l). Division shall provide the applicant with an (2) Existing Certified Local Governments shall explanation, clearly indicating the masons for automatically be designated local historic denial. preservation offices for the purposes set forth in (5) Certification pursuant to this role shall Sections 168.1997 and 168.1998, FS. remain in effect so long as the local (3) Other local requesting maintains agovernment certification of ■ local hisgotoraio acesprogram in Sections meets the minimum preservation er Certification,f office Floridareamens set Localoth in erne A and B of the shallFlorida apply on the ocal Govecadonrnments for , Program, Flr Certified 97(6) P . L Cruidelhrca, Certified Land Governments Program, c At9hwtty 1961997(61 fS. law /•rplowated which is Appendix C to the Florida Certified Local 196.1997, 1961998 a R41wy—New I-31-94.