§ 66-1. Homestead exemption for persons age 65 or older.

(a)

Authority. This section is enacted in compliance with and pursuant to F.S. chs. 166 and 196, and Section 6(f), Article VII of the Constitution of the State of Florida.

(b)

Definitions. For the purposes of this section, the following terms, phrases, words, and their derivations shall have the meaning given herein. Words not defined herein shall have those meanings ascribed in F.S. § 196.075, as the same may be amended from time to time. When not inconsistent with the context, words are to be gender neutral, words used in the present tense include the future, words in the plural include the singular, and words in the singular include the plural. The word "shall" is always mandatory and not merely directory.

City means the City of Winter Garden, Florida, a municipal corporation organized and existing under the laws of the State of Florida.

City limits means the corporate limits of the city.

(c)

Additional homestead exemption. There is hereby granted an additional homestead exemption of $50,000.00 for any person who has the legal or equitable title to real estate in the city limits and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $24,214.00 in 2007. If title 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.

(d)

Adjustment to household income limitation. Beginning January 1, 2004, and for as long as permitted by Florida Statute, the $21,599.00 household income limitation for 2003 shall be adjusted annually, on January 1, by the percentage change in the average cost-of-living index in the immediate prior calendar year compared with the calendar year prior to that. The index is the average of the monthly consumer-price-index figures for the stated 12-month period relative to the United States as a whole, issued by the United States Department of Labor.

(e)

Exemption applies only to city taxes. The additional homestead exemption granted pursuant to subsection (c) above shall apply only to ad valorem tax levied by the city at the millage rate adopted by the city for the respective year.

(f)

Sworn statement of household income. To be entitled to the additional homestead exemption, a taxpayer claiming the exemption must annually submit to the Orange County Property Appraiser, not later than March 1, a sworn statement of household income on a form prescribed or approved by the Florida Department of Revenue. The Florida Department of Revenue may require that the statement be supported by copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), and any other documents the Orange County Property Appraiser finds necessary, for each member of the household, to be submitted by June 1, and that the taxpayer's statement attest to the accuracy of such copies. If the Florida Department of Revenue imposes such a requirement, then the Orange County Property Appraiser shall not allow the exemption without such supporting documentation. Failure to submit the sworn statement by March 1 or the other required documentation by June 1 of a given year shall constitute a waiver of the additional homestead exemption for that year.

(g)

Other statutory conditions. Receipt of the additional homestead exemption provided for herein shall also be subject to the provisions of F.S. §§ 196.131 and 196.161, if applicable.

(h)

Delivery to property appraiser; event of repeal. Once enacted, a copy of this section shall be delivered to the Orange County Property Appraiser no later than December 1, 2003, allowing the exemption to begin in the year 2004. In the event this section is ever repealed, the city shall notify the Orange County Property Appraiser no later than December 1 of the year prior to the year the exemption expires.

(Ord. No. 03-27, §§ 1—9, 8-14-03; Ord. No. 03-33, 9-17-03; Ord. No. 07-62, § 2, 11-29-07)