§ 97-06. Long term resident senior citizen tax exemption.

(A)

Long term resident exemption. In accordance with Section 6(d), Article VII, of the Florida Constitution and the provisions of Florida Statute Section 196.075, an additional exemption in the amount of the assessed value of any homestead real property may be requested by any person who has the legal or equitable title to such real property, so long as the homestead property has a just value of the less than $250,000.00, the property owner has maintained a permanent residence thereon for at least 25 years, the owner has attained the age of 65, and has a household income that does not exceed the amount initially prescribed in Florida Statute Section 196.075(2)(a) that has been adjusted annually since enactment in accordance with the provisions of Florida Statutes Section 196.075(3).

(B)

Adoption of provisions. The filing requirements, waiver of exemption, annual household income adjustment and notification to Property Appraiser provisions set forth in Code of Ordinance § 97-05(B), (C), (E), (F) are hereby adopted by this reference herein, and are hereby made applicable to the long term resident exemption provision set forth in Subsection (A) of this ordinance.

(C)

Applicable time of exemption. This long term resident exemption shall be available for request an application for the 2016 real property tax year. All eligible property owners are directed to contact the Office of the Miami-Dade County Tax Appraiser to request the proper instructions and documents for securing the additional exemption.

( Ord. 1078-2015, passed 4-13-15 )