§ 102-2. Homestead exemption for low-income senior citizens who are long-term residents.

(a)

In accordance with Article VII, Section 6(d)(2) of the Florida Constitution and F.S. § 196.075, any person who meets the following criteria shall be entitled to make application for an additional homestead exemption for the amount of the assessed value of the property:

(1)

Has the legal or equitable title to real estate located within the City of Miami Beach, Florida, with a just value of less than $250,000.00;

(2)

Has maintained thereon the permanent residence of the owner for at least 25 years;

(3)

Has attained the age of 65; and

(4)

Has a household income that does not exceed the income limitations set forth in state law, which is currently $27,030.00 and adjusted annually.

(b)

The exemption set forth in subsection (a) above shall be in addition to and shall not replace the additional $50,000.00 senior citizen homestead exemption adopted pursuant to Ordinance No. 2007-3558 and codified in section 102-1 of the city Code.

(c)

Every person claiming the additional homestead exemption pursuant to subsection (a) above must file an application therefore with the Miami-Dade County Property Appraiser ("property appraiser") no 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 property appraiser, unless the filing of annual supporting documentation is waived by the Miami-Dade County Board of County Commissioners. Such documentation shall include copies of all federal income tax returns, wage and earning statements, and such other documentation as required by the Miami-Dade County Board of County Commissioners, including documentation necessary to verify the income received by all of the members of the household for the prior year.

(d)

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.

(e)

Notwithstanding subsections (c) and (d) above, if the property appraiser, pursuant to F.S. § 196.011(9), requests that the Miami-Dade County Board of County Commissioners waive the requirement that an annual application and income statement be made for renewal of the exemption provided in F.S. § 196.075, then after an initial application for exemption has been made and the exemption is granted pursuant to F.S. § 196.075, subsection (c) and (d) shall not apply and the requirement that an annual renewal application or income statement be submitted to the property appraiser for exemption of property within the county shall be waived except in the circumstances set forth below. A timely annual application together with the required income statement for exemption shall be required whenever:

(1)

Property exempted on the assessment roll of the immediately preceding tax year is sold or otherwise disposed of;

(2)

The ownership changes in any manner;

(3)

The applicant ceases to use the property as his or her homestead; or

(4)

The status of the owner changes so as to change the exempt status of the property, as provided in F.S. § 196.011(9)(a).

(f)

This additional exemption shall be available commencing with the 2013 tax roll and shall continue with all subsequent tax rolls.

(g)

Commencing January 1, 2013, and each January 1 thereafter, the annual income limitation applicable to this section shall be adjusted annually as provided in state law and shall be applicable as of January 1 of each year.

(h)

The city clerk shall file a copy of this Ordinance [No. 2013-3792] in the appropriate books and records and shall transmit a copy to the Miami-Dade County Property Appraiser on or before March 1, 2013.

(Ord. No. 2013-3792, § 1, 2-6-13)