Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - August 27, 2013
REVISED August 27, 2013 - Regular Meeting
Agenda Item #31

Additional Homestead Property Tax Exemption for Long Term Resident Low Income Seniors

Briefing Provided Upon Request

Contact and/or Presenter Information

Robert Eschenfelder (ext. 3750)

Jim Seuffert (ext. 3760)

Action Requested

None, this is a report item only.

Enabling/Regulating Authority

Florida Statute s. 196.075

Background Discussion

On July 30, 2013, the Commission voted to instruct the County Attorney’s Office to draft an ordinance implementing a homestead property tax exemption for low income seniors who have been long-time residents.  Florida Statute § 196.075 has long provided authorization for a County to adopt an ordinance granting an additional homestead exemption on ad valorem tax levies for low income persons 65 years of age or older.  Until 2012, the statute provided for the exemption to be set to a maximum dollar amount.  Based on the statute, the Commission adopted Ordinance 03-53 to grant an additional homestead exemption of $10,000, which it increased to $15,000 by Ordinance 04-74, to $20,000 by Ordinance 05-71, and most recently to $25,000 Ordinance 06-68.  In November of 2012, the Voters approved “Amendment 11” which automatically amended the statute to permit a city or county to provide for an additional or alternative exemption covering the entire assessed value of homestead property up to $250,000 value to benefit low income seniors who have maintained a permanent residence on the property for at least 25 years.

Per the Commission’s request, the County Attorney's Office has drafted the attached Ordinance 13-32 which creates the additional exemption category.  The Commission is advised that pursuant to Florida Statutes § 196.075(4)(a), this Ordinance must be adopted by a supermajority, which the statute indicates is “a majority plus one” of the members of the Commission.  If the Commission desires that the exemption be effective for the 2014 tax year, a copy of the adopted Ordinance must be delivered to the Property Appraiser by no later than December 1 of this year.

County Attorney Review
Formal Written Review (Opinion memo must be attached)

Explanation of Other

Reviewing Attorney

Instructions to Board Records

Cost and Funds Source Account Number and Name
Due to the unknown number of households which might qualify, the Property Appraiser is unable to provide a reliable estimate of the financial impact on the County

Amount and Frequency of Recurring Costs
unknown at this time

Attachment:  13-181 Homestead Exemption for Long Term Resident Low Income Seniors.pdf
Attachment:  HomesteadExemption2013ORD.pdf