§ 86-177. Additional homestead exemption for low-income senior citizens who are long-term residents.

(a)

According to section 6(d)(2), Article VII, Florida Constitution, and F.S. § 196.075, any person who meets the following criteria shall be entitled to make application for an additional homestead exemption for the amount of the assessed value of the property:

(1)

Has the legal or equitable title to real estate located within the city with a just value of less than $250,000.00;

(2)

Has maintained thereon the permanent residence of the owner for at least 25 continuous years;

(3)

Has attained the age of 65 years; and

(4)

Has a household income that does not exceed the income limitations set forth in state law, which is currently $27,030.00 and adjusted annually.

(b)

The exemption set forth in subsection (a) above shall be in addition to and shall not replace the additional $50,000.00 senior citizen homestead exemption codified in section 86-176 of the Code.

(c)

Every person claiming the additional homestead exemption provided in this section must file an application with the Miami-Dade Property Appraiser not 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 state department of revenue. On or before June 1 of each year every applicant must file supporting documentation with the county property appraiser. The documentation shall include copies of all federal income tax returns, wage and earning statements and such other documentation as required by the county property appraiser and the state department of revenue, including documentation necessary to verify the income received by all of the members of the household for the prior year.

(d)

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.

(e)

This additional exemption shall be available commencing with the 2013 tax roll and shall continue with all subsequent tax rolls.

(f)

Commencing January 1, 2013, and each January 1 thereafter, the annual income limitation applicable to this section shall be adjusted annually as provided in state law and shall be applicable as of January 1 of each year.

(Ord. No. 2013-06, § 1, 2-12-2013)