HomeMy WebLinkAbout02-034ORDINANCE NO. 02-34
AN ORDINANCE OF THE BOARD OF COUNTY
COMMISSIONERS OF ST. LUCIE COUNTY, FLORIDA,
AMENDING CHAPTER 1-19.3 "TAXATION" OF THE CODE
OF ORDINANCES OF ST. LUCIE COUNTY BY ADDING A
NEW ARTICLE VIII TO BE ENTITLED "ADDITIONAL
HOMESTEAD EXEMPTION FOR PERSONS 6§ OR OLDER";
PROVIDING FOR PHASING THE EXEMP3-J:ON OVER A
PERIOD OF § YEARS BEGINNING AT $5,000.00 IN
CALENDAR YEAR 2003; PROVIDING FOR DEFINITIONS;
PROVIDING FOR PROCEDURES FOR CLAIMING THE
EXEMPTION; PROVIDING FOR PROPERTY HELD 3OINTL¥
WITH RIGHT OF SURVIVORSHIP; PROVIDING FOR
ANNUAL ADJUSTMENT OF INCOME LIMITATION;
FURTHER PROVIDING FOR 5EVERABILITY AND
APPLICABILITY; PROVIDING FOR DELIVERY OF THE
ORDINANCE TO THE ST. LUCIE COUNTY PROPERTY
APPRAISER; PROVIDING FOR FILING WITH THE
DEPARTMENT OF STATE; PROVIDING FOR AN EFFECTIVE
DATE; PROVIDING FOR ADOPTION; AND PROVIDING FOR
CODIFICATION.
NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY
COMMISSIONER5 OF ST. LUCIE COUNTY, FLORIDA:
PART A.
CREATION OF ARTICLE VIII OF CHAPTER 1-19.3 "TAXATION" OF THE
ST. LUCIE COUNTY CODE OF ORDINANCES AND COMPILED LAWS
Chapter 1-1.19.3 of the Code of Ordinances of St. Lucia County, Florida, is hereby
amended by adding a new Article VIII, "Additional Homestead Exemption for Persons 6{5 and
Older" which article shall read as follows:
ARTICLE VIII.
ADDITIONAL HOMESTEAD EXEMPTION FOR PERSON5 65 AND
OLDER.
Sec. 1-18.3-85. Definitions.
(A) As used in this Article, the term "household" means o person or group of
persons living together in a room or group of rooms os a housing unit. but the term does not
include persons boarding in or renting a portion of the dwelling.
~ As used in this Article, the term "household income" means the adjusted gross
income, os defined in 5action 62 of the United 5totes Tnternal Revenue Code. of all members
of a household.
Sec, 1-19.3-86. ~enerally.
An additional homestead exemption is hereby allowed for any person who has the legal
or equitable title to real estate and maintains thereon the permanent residence of the owner,
who has attained age 65. and whose household income does not exceed $21,259.00. Such
homestead exemptions shall only apply to taxes levied by St, Lucia County. includina
dependent special districts and municipal service taxing units, Such homestead exemption
shall only be applied to taxes levied beginning in tax year 2003.
5ac, 1-19.3-87. Amount of exemption.
The homestead exemption authorized by this ordinance shall be for the followina
amounts of assessed valuation:
In the 2003 tax year. the exemption shall be for five thousand and 0/100
($5,000,001 dollars.
Tn the 2004 tax year, the exemption shall be for ten thousand and 0/100
($10,000.00~ dollars.
Tn the 200§ tax year. the exemption shall be for fifteen thousand and 0/100
($1§,000,00~ dollars.
Tn the 2006 tax year. the exemption shall be for twenty thousand and 0/100
($20.000.00~ dollars.
Tn the 2007 tax year and each tax year thereafter, the exemption shall be
twenty-five thousand and 0/100 ($25.000.00/ dollars.
A person eligible for the homestead exemption authorized by this ordinance shall be
entitled to the full amount of the exemption as provided by this section. However, if the
granting of the homestead exemption authorized by this ordinance, when added to any other
exemption from ad valorem assessment granted to a particular property, results in an
exemption that exceeds the ad valorem assessment of the property, then the homestead
exemption authorized by this ordinance shall only be available to the extent that it is equal
to the difference between the ad valorem assessment of the property and any other
exemption from ad valorem assessment granted to the property.
Sec, 1-19,3-88, Process for claiming the exembtion.
On an annual basis, not later than March 1, a sworn statement of household income
must be submitted to the St. Lucia County Property Appraiser on a form prescribed by the
Department of Revenue, The taxpayer's statement shall attest to the accuracy of copies
required by the Department of Revenue to be submitted, The Property Appraiser may not
grant the exemption without the required documentation.
Sec. 1-:I9.3-89. Property held jointly with right of suevivorship.
If title is held jointly with ri_aht of survivorship, the person residing on the property
and otherwise qualifyin_a may receive the entire amount of the additional homestead
exemption,
Sec. 1-19.3-90. Annual adjustment of income limitation.
Beginning ~Tanuary L 2003. the twenty-one thousand two hundred fifty-nine and 0/100
($21,259,00) dollars income limitation shall be adj~lsted annually, on ~Tanuary 1. by the
percentage change in the average cost-of-living index in the period January 1 through
~ecember 3! of the irllmediate prior year compared with the same period for the year prior
to that, The index is the average of the monthly consumer-price-index figures for the stated
12-rilonth period, relative to the United States as a whole, issued by the United States
l)epartment of Labor.
PART B. ¢ONFLZc I raNG PROVISTONS.
Special acts of the Florida legislature applicable only to unincorporated areas of St.
Lucia County, and adopted prior to ~Tonuary l, lg6g, County ordinances and County resolutions,
or parts thereof, in conflict with this ordinance ore hereby superseded by this ordinance to
the extent of such conflict.
PART ¢. SEVERABTI T'r¥ AND APPL~CABZI TTY.
If any portion of this ordinance is for any reason held or declared to be
unconstitutional, inoperative, or void, such holding shall not affect the remaining portions of
this ordinance. ]~f this ordinance or any provision thereof shall be held to be inapplicable to
any person, property, or circumstance, such holding shall not affect its applicability to any
other person, property, or circumstance.
PART b. FII TN~ W~'H THE DEPARTMENT OF STATE.
The Clerk is hereby directed to send a certified copy of this ordinance to the Bureau
of Administrative Code and Laws, Department of 5tote, The Capitol, Tallahassee, Florida
32304.
PART E. DEl TVERY TO ST. LUCTE COUNT~ PROPERTY APPRATSER.
The County Attorney is hereby directed to send a certified copy of this ordinance to
the St. Lucia County Property Appraiser before December 1,
PART F. EFFEcI~VE bATE.
This ordinance shall take effect on ,Tonuary 1, 2003.
PART ~. ADOPT]:ON.
After motion and second, the vote on this ordinance was as follows:
Chairman Cliff Barnes AYE
Vice Chairman Paula A. Lewis AYE
Commissioner Frannie Hutchinson AYE
Commissioner Doug Coward AVE
Commissioner ,Tohn D. Bruhn AYE
PART H. CODIFICATZ. ON.
Provisions of this ordinance shall be incorporated in the Code of Ordinances of St.
Lucia Counly, Florida, and the word "ordinance" may be changed to "section", "article", or
other appropriate word, and the sections of this ordinance may be renumbered or relettered
to accomplish such intention; provided, however, that Parts B through G shaft not be codified.
PASSED AND DULY ~,,~this 26th day of November, 2002.
.... ~i
ARD~" C~ OF COUNTY COMM.T. SSIONERS
APPROVED ~,S TO FORM AND