§ 102-146. Homestead exemption for certain eligible citizens age 65 and over.

(a)

Definition. "Household" and "household income" shall have those meanings as set forth in F.S. § 196.075.

(b)

Eligibility. In accordance with Section 6(f), 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 Brevard County and maintains thereon his/her permanent residence which residence qualifies for and receives homestead exemption pursuant to Section 6(a), Article VII of the Florida Constitution, and whose household income does not exceed $20,000.00 shall be entitled to make application for an additional homestead exemption as provided herein. This additional homestead exemption, if granted, shall be applicable to all ad valorem tax millage rates, excluding all special district and municipal services taxing units, levied by the county.

The homestead exemption authorized by this section shall be for the following amounts:

(1)

In the 2007 tax year, the additional exemption shall be $8,300.00 for a total of $33,300.00.

(2)

In the 2008 tax year, the additional exemption shall be $16,700.00 for a total of $41,700.00.

(3)

In the 2009 tax year, the additional exemption shall be $25,000.00 for a total of senior's exemption of $50,000.00 for that year and each year thereafter.

(c)

Annual application. Every person claiming the additional homestead exemption pursuant to this section must file an application therefor with the county 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 state department of revenue. On or before June 1 of each such year every applicant must file supporting documentation with the property appraiser. Said documentation shall include copies of all federal income tax returns, wage and earning statements, and such other documentation as required by the property appraiser, including documentation necessary to verify the income received by all of the members of the household for the prior year.

(d)

Waiver. 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)

Commencement. This additional exemption shall be available commencing with the year 2007 tax roll, and the property appraiser may begin accepting applications and sworn statements for the year 2007 tax roll as soon as the appropriate forms are available from the department of revenue.

(f)

Annual adjustment. Commencing January 1, 2002, and each January 1 thereafter, the $20,000.00 annual income limitation in this section 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 for the immediately preceding calendar year compared with 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.

(Ord. No. 2007-27, §§ 1—6, 5-22-07; Ord. No. 07-49, 9-25-07)

Editor's note

Ord. No. 2007-27, §§ 1—6, adopted May 22, 2007, did not specify manner of inclusion; hence, inclusion as § 102-146 is at the discretion of the editor.