Ordinance No. 70-00-14 v 111 ORDINANCE NO.7 0 40-
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH, FLORIDA,
AMENDING CHAPTER 20, TAXATION, OF THE CODE OF
ORDINANCES OF THE CITY OF ATLANTIC BEACH, BY ADDING
ARTICLE V. ADDITIONAL HOMESTEAD EXEMPTION FOR PERSONS
SIXTY-FIVE (65) AND OLDER, AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VII, Section 6(f), Florida Constitution, authorizes the state legislature
to enact a general law allowing municipalities, for the purpose of their respective tax levies, to
grant an additional homestead exemption; and
WHEREAS, any such additional homestead exemption shall not exceed $25,000.00,
applies to any person who has the legal or equitable title to real estate and maintains thereon the
permanent residence of the owner and who has attained age 65 and whose household income does
not exceed $20,000.00; and
WHEREAS, the state legislature enacted Chapter 99-341, Laws of Florida, creating Sec.
196.075, Florida Statutes, implementing Article VII, Section 6(f), Florida Constitution, effective
July 1, 1999; and
• WHEREAS, the City Commission should provide for an additional homestead exemption
within the provisions and limitations of Article VII, Section 6(f), Florida Constitution, Chapter 99-
341, Laws of Florida, and Section 196.075, Florida Statutes; and
WHEREAS, said additional homestead exemption should be in the form of an ordinance
and should be delivered to the Duval County Property Appraiser no later than December 1, 2000,
to be effective in the 2001 tax year; now, therefore
BE IT ENACTED BY THE CITY COMMISSION ON BEHALF OF THE PEOPLE
OF THE CITY OF ATLANTIC BEACH, FLORIDA:
SECTION 1. The Code of Ordinances of the City of Atlantic Beach, Florida, is hereby
amended by adding a new Article V in Chapter 20, Taxation, which article shall read as follows:
"ARTICLE V. ADDITIONAL HOMESTEAD EXEMPTION
Sec. 20-80. Exercise of municipal powers.
This article represents an exercise of municipal powers by the City
Commission, pursuant to Sec. 9(12) of the Atlantic Beach Charter. This article
shall apply throughout the City of Atlantic Beach, but only to taxes levied by
Atlantic Beach.
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• Sec. 20-81. Definitions.
As used in this article, the term:
(1) "Household" means a person or group of persons living together in a
room or group of rooms as a housing unit, but the term does not include persons
boarding in or renting a portion of the dwelling.
(2) "Household income" means the adjusted gross income, as defined in
Section 62 of the United States Internal Revenue Code, of all members of a
household.
Sec. 20-82. Additional homestead exemption authorized.
Commencing January 1, 2001, and annually thereafter, pursuant to Article
VII, Section 6(0, Florida Constitution, and Section 196.075, Florida Statutes, an
additional homestead exemption of $25,000.00 is hereby authorized 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 the age of 65 and whose
household income does not exceed $20,000.00, adjusted by the cost-of-living index
for the year 2000.
• Sec. 20-83. Annual adjustment to household income.
Commencing January 1, 2001, the household income limitation shall be
adjusted annually, on January 1, by the percentage change in the average cost-of-
living index in the period January 1 through December 31 of the immediate 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-month
period, relative to the United States as a whole, issued by the United States
Department of Labor.
Sec. 20-84. Annual filing of household income statement.
Any taxpayer claiming the additional homestead exemption must submit
annually, not later than March 1 of each year, to the Duval County Property
Appraiser, a sworn statement of household income on a form prescribed by the
Florida Department of Revenue."
SECTION 2. The City Clerk is hereby directed to deliver a certified copy of this
ordinance to the Duval County Property Appraiser as soon as practicable, but no later than
December 1, 2000.
SECTION 3. This Ordinance shall take effect immediately upon its final passage and
41)
adoption.
PASSED by the City Commission on first reading this 13th day of March ,
2000.
PASSED by the City Commission on second and final reading this 016 eh day of
2000.
ATTEST: �►,
• KLN JO eri ERVE
City Clerk May, ' I- i e ing Officer
Approved as to form and correctness:
,f; AN C. 7.a , ESQUIRE
City Attorn:A
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