§ 19-46. Additional homestead exemption.

(a)

Pursuant to the authority contained in Florida Statutes, Section 196.075, there is hereby adopted to be an additional homestead exemption of twenty-five thousand dollars ($25,000.00) for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty-five (65), and whose household income does not exceed twenty thousand dollars ($20,000.00). The household income limit shall be adjusted annually in accordance with Florida Statutes, Section 196.075(3), as may be amended from time to time.

(b)

This additional exemption applies only to ad valorem property taxes levied by the City of Lauderhill.

(c)

Any taxpayer claiming the exemption annually must submit to the Broward County Property Appraiser's Office, not later than March 1, a sworn statement of household income on a form prescribed by the Department of Revenue, together with the necessary supporting documentation as may be required by the Department of Revenue and Florida law.

(d)

The city clerk is hereby directed to deliver a copy of this section to the Broward County Property Appraiser's office no later than December 1, 2006. If this section is ever repealed, the city clerk shall notify the Broward County Property Appraiser's office no later than December 1 of the year prior to the year the exemption expires.

(e)

Taxpayers seeking to claim the additional homestead exemption must first be entitled to the homestead exemption set forth in Florida Statutes, Sections 196.131 and 196.161.

(f)

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

(g)

For purposes of this section, the words "household income" shall have the meaning set forth in Florida Statutes, Section 196.075(1)(b).

(Ord. No. 06O-01-101, § 1, 1-30-06)