Manatee County Government Administrative Building First Floor, Chambers September 1, 2016 - 9:00 am
September 1, 2016 - Land Use Meeting
Agenda Item #11

Ordinance 16-30 - Historic Preservation Tax Exemption - Legislative - Kathleen Thompson, AICP

Briefing Provided Upon Request

Contact and/or Presenter Information


   Kathleen Thompson, AICP, Planning Manager,

   941-748-4501 ext. 6841


   Bobbi Roy, Planning Coordinator, 941-748-4501 ext. 6878

Action Requested


I move to Adopt Ordinance 16-30.

Enabling/Regulating Authority
Florida Statutes

Background Discussion

As a Certified Local Government (CLG), Manatee County affirms its commitment to historic preservation.

• As a CLG, the county encourages property owners of historic sites to seek “local” Historic Landmark Designation, listing on the Florida Master Site File and/or, if eligible, listing on the National Register of Historic Places.

• To encourage the preservation and restoration of historic properties, an ad-valorem tax exemption program is important incentive.

• Sections 196.1997 and 196.1998, Florida Statutes, authorizes a county to adopt an ordinance to allow such an exemption on qualified historic properties or non-profit or governmental purposes that are regularly open to the public.



One hundred percent (100%) of the assessed value of the improvements to the historic property would be exempt from ad-valorem taxation for ten years.


Property used for non-profit or governmental purposes and are regularly open to the public, one hundred percent (100%) of the assessed value of the property – as improved - would be exempt from ad valorem taxation for ten years.  The assessed value of the improvement must be equal to at least fifty (50) percent of the total assessed value of the property as improved.


  • The exemption would apply only to ad valorem taxes levied by the County and would be available county wide.
  • Staff recommends approval of the historic preservation ad-valorem tax exemption program.



County Attorney Review
Other (Requires explanation in field below)

Explanation of Other
Kate Zamboni reviewed Matter #2016-0356 and prepared Ordinance 16-30.

Reviewing Attorney

Instructions to Board Records
Please forward a copy of the executed document and letter from the Florida Department of State to bobbi.roy@mymanatee.org

Cost and Funds Source Account Number and Name

Amount and Frequency of Recurring Costs

Attachment:  Ordinance - HPB Tax Exemption.pdf
Attachment:  Newspaper Advertising.pdf