Ordinance No. 70-15-18 ORDINANCE NO. 70-15-18
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 AMENDING SECTION 20-82
ADDITIONAL HOMESTEAD EXEMPTION AUTHORIZED
AND ADDING SECTION 20-82(b) TO AUTHORIZE AN
ADDITIONAL EXEMPTION, AMENDING SECTION 20-83,
ANNUAL ADJUSTMENT TO HOUSEHOLD INCOME;
DIRECTING THE CITY CLERK TO PROVIDE A COPY
TO THE DUVAL COUNTY PROPERTY APPRAISER'S
OFFICE; REQUIRING A MAJORITY PLUS ONE VOTE OF
ALL MEMBERS OF THE GOVERNING BODY TO BE
EFFECTIVE, PROVIDING FOR SEVERABILITY, AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VII, §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, said constitutional Amendment provides that the additional homestead exemption
equal to the assessed value of homesteaded property if the property has a just value less than
$250,000 to an owner who has maintained permanent residency on the property for not less than
25 years, who has attained the age of 65, and whose household income does not exceed low
income as defined by general law; and
WHEREAS, the State Legislature enacted Chapter 12-57, Laws of Florida, creating F.S.
§196.075, implementing Article VII, § 6(d), Florida Constitution, effective July 1, 2013, and
WHEREAS, the City Commission of the City of Atlantic Beach desires to provide for an
additional homestead exemption within the provisions and limitations of Article VII, §6(d),
Florida Constitution, Chapter 12-57, Laws of Florida, and F.S. §196.075, and
WHEREAS, the 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, 2015 to
be effective in the 2016 tax year, and
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
to add an additional homestead exemption and change the household income determination and
shall read as follows:
Ordinance No. 70-15-18 Page 1 of 3
• Sec. 20-82. -Additional homestead exemptions authorized.
(a) Commencing January 1, 2001, and annually thereafter, pursuant to Article VII,
§6(f), Florida Constitution, and F.S. §196.075, an additional homestead
exemption of twenty-five thousand dollars ($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 sixty-five (65)
and whose household income does not exceed twenty thousand dollars. Low
income as defined by F.S. §196.075.
(b) Commencing January 1, 2015 and annually thereafter, pursuant to Article VII,
§6(d), Florida Constitution and F.S. §196.075, an additional homestead
exemption is authorized equal to the assessed value of the property to any person
who has the legal or equitable title to real estate with a just value less than two
hundred and fifty thousand dollars and who has maintained thereon the permanent
residence of the owner for not less than twenty-five years and who has attained
age sixty-five and whose household income does not exceed the income limitation
prescribed in F.S. §196.075.
• Sec. 20-83. - Annual adjustment to household income.
The household income limitation shall be adjusted annually, on January 1, in accordance
with F.S. §196.075.
SECTION 2. The City Clerk is hereby directed to deliver a certified copy of this ordinance to
the Duval County Property Appraiser's Office upon approval.
SECTION 3. Severability. If any section, sentence, clause or phrase of this ordinance is held to
be invalid or unconstitutional by any court of competent jurisdiction, then said holding shall in
no way affect the validity of the remaining portions of this ordinance.
SECTION 4. Effective Date. This ordinance shall take effect immediately upon its final
passage and adoption.
Passed by the City Commission on first reading this L7 day of gU-17 ,
2015.
PASSED AND DULY ADOPTED with a quorum present and voting, by the City
Commission this /6' day of i9 l tq uS ,2015.
Ordinance No. 70-15-18 J Page 2 of 3
OP
t ,,,,,
IN
CAROLYN W i 1 DS,
Mayor, Presiding Officer
ATTEST:
4/1/XeL (17141d6
DONNA L. BARTLE,
City Clerk
Approved to form and correctness:
// i OPP
RICHARD KOMANDO,
City Attorney
Ordinance No. 70-15-18 Page 3 of 3