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 Hialeah Gardens
 Code of Ordinances
 Chapter 46. TAXATION AND FINANCE
 Article I. IN GENERAL

§ 46-1. Additional homestead exemption for qualifying senior citizens.  

Latest version.

  • (a)

    According to section 6 Article VII of the Florida Constitution and F.S. § 196.075 any person 65 years or over who has legal or equitable title to real estate located within the city and maintains thereon his or her permanent residence which qualifies for and receives homestead exemption pursuant to section 6(f), Article VII of the Florida Constitution and whose household income does not exceed $27,030.00 shall be entitled to make application for an additional homestead equal to the assessed value of the property to an owner who has title to real estate in Florida with a just value less than $250,000.00, has maintained permanent residence on the property for not less than 25 years, is 65 or older and whose household income does not exceed the income limitation.

    (b)

    Every person claiming the additional homestead exemption provided herein 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 Florida Department of Revenue. On or before June 1 of each such year every applicant must file supporting documentation with the county property appraiser. The documentation shall include copies of all federal income tax returns, wages and earning statements and such other documentation as required by the county property appraiser and the Florida Department of Revenue including documentation necessary to verify the income received by all of the members of the household for the prior year.

    (c)

    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.

    (d)

    This additional exemption shall be available commencing with the year 2001 tax roll.

    (e)

    Commencing January 1, 2002 and each January 1 thereafter, the $20,000 annual income limitation provided herein shall be adjusted annually and applicable as of January 1 of that year. The annual income limitation shall be adjusted by the percentage of change in the average cost-of-living index calendar year for the immediately prior to that year. As used herein "index" shall be the average of the monthly consumer price index figures for the stated period for the United States as a whole issued by the United States Department of Labor.

    (f)

    City retains the right to conduct a periodic audit to verify compliance if the city is not satisfied with county or state verification of eligible property owners.

(Ord. No. 2001-18, § 1, 11-6-01; Ord. No. 2012-38, § 2, 12-18-12; Ord. No. 2012-39, § 1, 12-18-12)