§ 86-21. Homestead exemption to senior citizens.

(a)

Definitions. As used in this section, the term:

Household means 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.

Household income means the adjusted gross income, as defined in Section 162 of the United States Internal Revenue Code, of all members of a household.

Index is the average of the monthly consumer price index figures for the state 12-month period, relative to the United States Department of Labor.

(b)

Granting additional homestead exemption of $25,000.00.

(1)

The board of county commissioners hereby grants an additional ad valorem tax homestead exemption of $25,000.00 for any person who has the legal or equitable title to real estate and maintains thereon his or her permanent residence, who has attained age 65 or greater than whose household income does not exceed $20,000.00.

(2)

Beginning January 1, 2001, the $20,000.00 income limitation shall be adjusted annually on January 1, by the percentage change in the average cost of living index in the period January 1 through December 31 of the preceding year compared with the same period for the year prior to that.

(3)

This exemption applies only to the ad valorem taxes levied by the Levy County Board of County Commissioners.

(4)

If title to the real property is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the additional homestead exemption.

(c)

Additional eligibility requirements.

(1)

To be eligible for this additional homestead exemption, the taxpayer claiming the exemption must annually submit to the county property appraiser, no later than March 1, a sworn statement of household income on the form prescribed by the Florida Department of Revenue.

(2)

The sworn statement of household income must be supported by such documentation as specified by the Florida Department of Revenue. Such documentation should include copies of any federal income tax returns, for the prior year, any wage earnings statements (W-2 forms), and any other documents required by the department. Such documentation should be filed with the sworn statement of household income. If the required sworn statement is filed timely, however, the applicant may file supporting documentation until June 1.

(3)

The county property appraiser shall receive applications for the new exemption, evaluate the applications and their supporting documentation, inform citizens if their application was accepted or rejected, and apply the exemption to the tax roll.

(4)

The county property appraiser shall not grant this additional exemption without the documentation required by the Florida Department of Revenue.

(5)

Those persons entitled to the homestead exemption in F.S. § 196.031, may apply for and receive the additional homestead exemption for in this section. Receipt of the additional homestead exemption provided for herein shall be subject to the provisions of F.S. §§ 196.181 and 196.161, if applicable.

(d)

Adoption of rules. All rules, forms, and other applicable department of revenue enactments pertaining to F.S. § 196.075, are hereby adopted.

(e)

Penalties for false information. Any person who knowingly and willfully gives false information for the purpose of claiming this additional homestead exemption is guilty of a misdemeanor of the first degree, punishable as provided in F.S. § 775.082, or by fine not exceeding $5,000.00 or both.

(Ord. No. 00-05, §§ 1—5, 11-21-2000; Ord. No. 2015-01, § 2, 4-7-2015)

Editor's note

Ord. No. 2015-01, § 2, adopted April 7, 2015 renumbered § 8-5 as 8-21, as set out herein.