Ordinance No. 70-20-20ORDINANCE NO. 70-20-20
AN ORDINANCE OF THE CITY OF ATLANTIC BEACH,
FLORIDA, AMENDING CHAPTER 20, TAXATION;
ARTICLE V, ADDITIONAL HOMESTEAD EXEMPTION;
AMENDING SECTION 20-82, ADDITIONAL HOMESTEAD
EXEMPTION; INCREASING THE AMOUNT OF THE
ADDITIONAL HOMESTEAD EXEMPTION; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VII, Section 6(d), Florida Constitution, authorizes the State
Legislature to enact a general law allowing local governments, for the purpose of their respective
tax levies, to grant an additional homestead exemption; and
WHEREAS, said Constitutional Amendment provides that an additional homestead
exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to
real estate and maintains thereon the permanent residence of the owner,who has attained age sixty-
five, and whose household income does not exceed low income as defined by general law; and
WHEREAS, the State Legislature enacted Chapter 99-341, Laws of Florida, creating
Section 196.075, Florida Statutes, implementing then Article VII, Section 6(f), Florida
Constitution, (which subsequently became Article VII, Section 6(d), Florida Constitution
following the deletion of former s. 6(c) and(d) of the Florida Constitution)effective July 1, 1999,
and establishing the right of counties and municipalities to grant an additional homestead tax
exemption of up to twenty-five thousand dollars ($25,000.00) under certain conditions; and
WHEREAS, the State Legislature enacted Chapter 07-4, Laws of Florida, amending
Section 196.075(2), Florida Statutes, effective January 1, 2007, to increase the authorized
exemption to fifty thousand dollars ($50,000.00); and
WHEREAS, the Atlantic Beach City Commission previously adopted Section 20-82 of
the City of Atlantic Beach Code of Ordinances to provide for an additional homestead exemption
accordance with Section 196.075, Florida Statutes, in the amount of twenty-five thousand dollars
25,000.00); and
WHEREAS,the Atlantic Beach City Commission has determined that it is in the interests
of the City of Atlantic Beach to provide for an additional homestead exemption at the maximum
rate permitted by Section 196.075, Florida Statutes and Article VII, Section 6(d), Florida
Constitution;
NOW, THEREFORE, BE IT ENACTED BY THE CITY COMMISSION OF THE CITY
OF ATLANTIC BEACH,FLORIDA,THAT:
Section 1. Section 20-82. Additional Homestead Exemption Authorized, be amended as follows:
Sec. 20-82.Additional Homestead Exemption Authorized.
LO Commencing January 1, 20012021, and annually thereafter, pursuant to Article VII,
Section 6(f) Florida Constitution, and F.S. 196.075, an additional homestead exemption
of twenty-fivefifty thousand dollars ($2550,000) 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 household income
does not exceed twenty thousand dollars ($20,000). Low income as defined by F.S.
196.075.
Section 2. Direction to Circulate. The Atlantic Beach City Commission is hereby directed to
provide a copy of this ordinance to the Duval County Property Appraiser's office.
Section 3. Super Majority Vote for Passage of Ordinance. The Florida Statute authorizing the
homestead exemption enacted herein requires that the exemption be approved by a super majority
vote (a majority plus one) of all members of the governing body to be effective.
Section 4. This ordinance will take effect immediately upon its passage.
Passed by the City Commission on first reading this 27th day of July,2020.
Passed by the City Commission on second and final reading this 10th day of August, 2020.
Elle asser, Mayor
ATTEST:
aleVn4t4t el/itA &
Donna Bartle, CMC, City Clerk
Approved as to form and correctness:
FM 4I
Bre w . Dur. !'ity Attorney