§ 114-3. Additional homestead exemptions for persons 65 and older.

Pursuant to Article VII, Section 6 of the Florida Constitution and F.S. 196.075, the county council grants for persons 65 and older, with income qualifying under the provisions of law and regulation, one of the following additional homestead exemptions, applicable to all levies by the county of ad valorem real estate taxes, including dependent districts:

(1)

An exemption in the amount of $50,000.00; or

(2)

An exemption in the amount of the assessed value of the homestead property if:

a.

The just value of such property is less than $250.000.00; and

b.

The owner of such property has maintained a permanent residence on such property for at least 25 years.

An eligible owner of homestead property may claim one of the foregoing exemptions for which he or she is qualified by annually submitting to the property appraiser, not later than March 1, a sworn statement of household income on a form prescribed by the Florida Department of Revenue. Such statement shall be supported by copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), any request for an extension of time to file returns, and any other documents as may be deemed necessary by the Florida Department of Revenue, for each member of the household, to be submitted for inspection by the property appraiser. The taxpayer's sworn statement shall also attest to the accuracy of such documents and grant permission to allow review of such documents if requested by the property appraiser. Submission of supporting documentation is not required for renewal of an exemption established pursuant to this section unless the property appraiser requests such documentation or such documentation is otherwise required by applicable law or regulation. In addition to any other remedy or authority provided for by law or regulation, the property appraiser may not grant or renew the exemption if the required documentation requested is not provided.

(Ord. No. 99-31, § I, 11-30-99; Ord. No. 2007-38, § I, 5-24-07; Ord. No. 2013-13, § I, 8-8-13)