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 Medley
 Code of Ordinances
 Chapter 53. TAXATION

  § 53-7. Additional tax exemption for qualifying seniors.

Latest version.

  • (a)

    For the purposes of this section, the terms "household" and "household income" shall have the same meanings as ascribed to them in F.S. § 196.075, as may be amended from time to time.

    (b)

    Qualifying seniors can apply and be granted either or both of the following additional homestead tax exemptions:

    (1)

    An exemption not exceeding $50,000.00 to any person 65 years of age or older, who has legal or equitable title to real estate located within the town and maintains thereon his/her permanent residence, which residence qualifies for and received homestead exemption pursuant to Section 6(d) of Article VII of the Florida Constitution, and whose annual income does not exceed $20,000.00.

    (2)

    An exemption equal to the assessed value of the property to any person 65 years of age or older who has the legal or equitable title to real estate with a just value less than $250,000.00 and who has maintained thereon the permanent residence of the owner for not less than 25 years and whose household income does not exceed the income limitation of $20,000.00.

    (c)

    Every person claiming the additional exemption pursuant to this section must file an application ("application") and supporting documentation ("documentation") with the Miami-Dade County Property Appraiser (the "Property Appraiser"), no later than March 1 of each year for which the additional exemption is claimed. The 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. The documentation shall include copies of all federal income tax returns, wage and earnings statements, any requests for extension of time to file a return, and any other documentation as required by the Property Appraiser, including documentation necessary to verify the income received by all the members of the household for the prior year.

    (d)

    Failure to file the application, documentation and sworn statement by March 1 of any given year shall constitute a waiver of the additional exemption privilege for that year.

(Ord. No. C-355, §§ I—IV, 2-4-2013; Ord. No. C-363, §§ 1, 2, 6-3-2013)

Editor's note

Ord. No. C-355, §§ I—IV, adopted February 4, 2013, did not specify manner of inclusion; hence, inclusion as section 53-7 is at the discretion of the editor.