[Added 10-11-2011 by Ord. No. 2011-12]
The following definitions are applicable only to this article:
The Florida Department of Revenue
A person or group of persons living together in a room or
group of rooms as a housing unit, but the term does not include persons
boarding in or renting a portion of the dwelling.
The adjusted gross income, as defined in Section 62 of the
United States Internal Revenue Code, of all members of a household.
(This is the adjusted gross income amount reported on IRS Form 1040.)
The Pinellas County Property Appraiser.
A person who has attained the age of 65 prior to January
1 of the tax year for which the additional homestead exemption is
sought.
A.
Any person:
(1)
Sixty-five years of age or older;
(2)
Who has legal or equitable title to real estate located within the
City;
(3)
Who maintains thereon his or her permanent residence;
(4)
Who qualifies for and receives homestead exemption pursuant to Section
6(a), Article VII, of the Florida Constitution and F.S. § 196.075
and whose household income does not exceed $26,203 or such amount
as is adjusted pursuant to F.S. § 196.075(3) as calculated
annually by the Property Appraiser shall be entitled to make application
to the Property Appraiser for an additional homestead exemption of
$50,000.
[Amended 1-8-2013 by Ord. No. 2012-07]
B.
The additional homestead exemption, if granted by the Property Appraiser,
shall be applicable to all ad valorem tax millage levied by the City
and, if applicable, shall be subject to the provisions of F.S. §§ 196.075,
196.131 and 196.161. If title to the property is held jointly with
right of survivorship, the person residing on the property and otherwise
qualifying for the additional homestead exemption may receive the
entire amount of the additional homestead exemption provided herein.
C.
The additional homestead exemption provided herein shall be available
to qualified persons beginning with the year 2012 tax roll.
A.
Any person seeking to claim the additional senior homestead exemption
of $10,000 pursuant to this article must file an application and sworn
statement of household income on a form prescribed by the Florida
Department of Revenue no later than March 1 of each year for which
the exemption is claimed. On or before June 1 of each year, the applicant
must submit all income documentation, such as copies of federal income
tax returns for the prior year, wage and earnings statements and any
other documents that may be required by the Department of Revenue
or the Property Appraiser, for all members of the household. The taxpayer's
statement must attest to the accuracy of such copies. The decision
of the Property Appraiser regarding qualification may not be appealed
to the City.
B.
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 senior
exemption privilege for that year.
Receipt of the additional homestead exemption shall be subject
to the provisions of F.S. § 196.131 which establishes a
penalty for knowingly and willfully giving false information for the
purposes of claiming homestead exemption and to F.S. § 196.161
which provides for tax liens and the recovery of taxes, penalties
and interest from persons not entitled to homestead exemption.
