99-11 ORDINANCE NO. 99-11
AN ORDINANCE OF THE CITY OF AVENTURA,
FLORIDA, RELATING TO AD VALOREM TAXATION;
PROVIDING FOR AN ADDITIONAL HOMESTEAD
EXEMPTION FOR CERTAIN QUALIFYING SENIOR
CITIZENS TO BE APPLIED TO MILLAGE RATES LEVIED
BY THE CITY, PROVIDING REQUIREMENT OF ANNUAL
APPLICATION AND SUBMISSION OF SUPPORTING
DOCUMENTATION; PROVIDING FOR WAIVER OF
EXEMPTION; PROVIDING FOR AN ANNUAL INCREASE
IN THE INCOME LIMITATION; PROVIDING FOR
SEVERABILITY; PROVIDING FOR INCLUSION IN THE
CODE; AND PROVIDING FOR EFFECTIVE DATE.
WHEREAS, on November 3, 1998, voters approved an amendment to the
Florida Constitution providing for an increased homestead exemption to certain
qualifying senior citizens; and
WHEREAS, this City Commission desires to implement the additional homestead
exemption for qualifying senior citizens in accordance with the provisions of Section
196.075 of the Florida Statutes, as created by the 1999 session of the Florida
Legislature through its enactment of HB 291.
IT IS HEREBY ORDAINED BY THE CITY COMMISSION OF THE CITY OF
AVENTURA, FLORIDA, AS FOLLOWS:
Section 1. In accordance with Section 6(f), Art. VII of the Florida Constitution
and Section 196.075 of the Florida Statutes, any person 65 years of age or over who
has legal or equitable title to real estate located within the City of Aventura ("City") in
Miami-Dade County and maintains thereon his/her permanent residence which
residence qualifies for and receives homestead exemption pursuant to Section 6(a), Art.
VII of the Florida Constitution, and whose household income does not exceed
Resolution No. 99-11
Page 2
$20,000.00 shall be entitled to make application for an additional homestead exemption
of $25,000.00. This additional homestead exemption, if granted, shall be applicable to
all ad valorem tax millage rates levied by the City.
Section 2. Every person claiming the additional homestead exemption pursuant
to this Ordinance must file an application therefore with the Miami-Dade County
Property Appraiser no later than March 1 of each year for which such exemption is
claimed. Such application shall include a sworn statement of household income for all
members of the household and shall be filed on a form prescribed by the Florida
Department of Revenue. On or before June 1 of each year every applicant must file
supporting documentation with the Property Appraiser. Said documentation shall
include copies of all federal income tax returns, wage and earning statements, and such
other documentation as required by the Property Appraiser, including documentation
necessary to verify the income received by all of the members of the household for the
prior year.
Section 3. Failure to file the application and sworn statement by March 1 or
failure to file the required supporting documentation by June 1 of any given year shall
constitute a waiver of the additional exemption privilege for that year.
Section 4. This additional exemption shall be available commencing with the
year 2000 tax roll, and the Property Appraiser may begin accepting applications and
sworn statements for the year 2000 tax roll as soon as the appropriate forms are
available from the Department of Revenue.
Section 5. Commencing January 1, 2001, and each January 1 thereafter, the
$20,000.00 annual income limitation in this Ordinance shall be adjusted annually and
Resolution No. 99-11
Page 3
applicable as of January 1 of that year. The annual income limitation shall be adjusted
by the percentage of change in the average cost-of-living index for the immediately
preceding calendar year compared with the average cost-of-living index for the calendar
year immediately prior to that year. As used herein "index" shall be the average of the
monthly consumer-price index figures for the stated period, for the United States as a
whole, issued by the United States Department of Labor.
Section 6. The City Clerk shall within 30 days of the adoption of this Ordinance,
but pdor to December 1, 1999, deliver a copy of this Ordinance to the Miami-Dade
County Property Appraiser.
Section 7. Severability. The provisions of this Ordinance are declared to be
severable and if any section, sentence, clause or phrase of this Ordinance shall for any
reason be held to be invalid or unconstitutional, such decision shall not affect the validity of
the remaining sections, sentences, clauses, and phrases of this Ordinance but they shall
remain in effect, it being the legislative intent that this Ordinance shall stand
notwithstanding the invalidity of any part.
Section 8. Inclusion in the Code. It is the intention of the City Commission, and it
is hereby ordained that the provisions of this Ordinance shall become and made a part of
the Code of the City of Aventura; that the sections of this Ordinance may be renumbered
or relettered to accomplish such intention; and that the word "Ordinance" shall be changed
to "Section" or other appropriate word.
Section 9. Effective Date. This Ordinance shall be effective immediately upon
adoption on second reading.
Resolution No. 99-11
Page 4
The foregoing Ordinance was offered by Commissioner Beskin, who moved its
adoption on first reading. The motion was seconded by Commissioner Cohen and upon
being put to a vote, the vote was as follows:
Commissioner Arthur Berger yes
Commissioner Jay R. Beskin yes
Commissioner Ken Cohen yes
Commissioner Harry Holzberg yes
Commissioner Jeffrey M. Perlow yes
Vice Mayor Patricia Rogers-Libert yes
Mayor Arthur I. Snyder yes
The foregoing Ordinance was offered by Commissioner ]{o~e]~s-L~be~'t , who
moved its adoption on second reading. The motion was seconded by Commissioner
Cohen and upon being put to a vote, the vote was as follows:
Commissioner Arthur Berger yes
Commissioner Jay R. Beskin yes
Commissioner Ken Cohen yes
Commissioner Harry Holzberg yes
Commissioner Jeffrey M. Perlow ,/es
Vice Mayor Patricia Rogers-Libert yes
Mayor Arthur I. Snyder yes
PASSED AND ADOPTED on first reading this 3rd day of August, 1999.
PASSED AND ADOPTED on second reading t~gis~7 day of Sep~ember, 1999.
ATTEST: ~
TERESA M. SOP~OKA, CMC/AAE
6tTY CLERK ¢
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
CITY A33'ORNEY
4