§ 32-2. [Additional homestead exemption for low income seniors.]

(a)

Additional homestead exemption. There is hereby granted a homestead exemption as defined in F.S. § 196.075, in the amount of $15,000.00 for any person who has legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed the amount calculated pursuant to the procedure identified in F.S. § 196.075(3).

(b)

Sworn statement of household income. To be eligible for the homestead exemption provided for by this section, a taxpayer claiming the exemption shall annually submit to the Property Appraiser of Jefferson County, Florida, not later than March 1 of each calendar year, a sworn statement of household income on a form prescribed by the State of Florida, Department of Revenue.

(c)

Other statutory conditions. Eligibility for and receipt of the homestead exemption provided for by this section is subject to all applicable Florida law.

(d)

Exemption applies only to Jefferson County taxes. The additional homestead exemption granted pursuant to subsection (a) above shall apply only to ad valorem real property taxes levied by Jefferson County, Florida.

(e)

Delivery to property appraiser. Upon enactment, a copy of this ordinance [from which this section derives] shall be delivered on or before December 1, 2011, to the Property Appraiser of Jefferson County, Florida, allowing the exemption provided for in this section to begin in the year 2012.

(f)

Penalty and tax lien. If the exemption is granted and tax payers found to not be entitled, then tax lien may be filed against tax payers properties, together with interest and penalties; subject to provisions of F.S. §§ 196.075, 196.131, and 196.161.

(Ord. No. 2011-04-21-11-02, §§ 1—6, 4-21-2011)

Editor's note

Ord. No. 2011-04-21-11-02, §§ 1—6, adopted April 21, 2011, did not specify manner or inclusion; hence, codification as § 32-2 was at the discretion of the editor.