Title 780 · Chapter 780 - PROPERTY TAX

Chapter 780 - PROPERTY TAX

Section: 780

Sec. 776.107. - Termination of the Pension Liability Surtax. Chapter 782 - REAL AND TANGIBLE PROPERTY TAX CONSULTANTS Chapter 780 - PROPERTY TAX[1]

Footnotes: --- (1) ---

Charter reference— Property Appraiser, art. 10; Tax Collector, art 11; finance and taxation, art. 14.

State Law reference— Prohibited special laws, Fla. Const. Art. III, § 11; taxation, appropriations, and State expenses, Fla. Const. Art. VII, § 1; taxes, rates, Fla. Const. Art. VII, § 2; taxes, exemptions, Fla. Const. Art. VII, § 3; taxes, assessments, Fla. Const. Art. VII, § 4; Homestead exemptions, Fla. Const. Art. VII, § 6; aid to local governments, Fla. Const. Art. VII, § 8; local taxes, Fla. Const. Art. VII, § 9; pledging credit, Fla. Const. Art. VII, § 10; relief from illegal taxes, Fla. Const. Art. VII, § 13; homestead, exemptions, Fla. Const. Art. X, § 4; taxation, F.S. Chs. 192—197; historic property tax exemptions, F.S. § 196.1997.

State rule reference—Ad valorem property tax, F.A.C. Ch. 12D-1.

PART 1. - GENERAL PROVISIONS

Sec. 780.101. - Tax bills less than $5.

(a)

The minimum tax bill shall be $5.

(b)

The Property Appraiser is instructed that he shall not make an extension on the tax roll for any parcel for which the tax will amount to less than $5.

(c)

The Tax Collector is instructed not to mail a tax notice to a taxpayer when the amount of taxes shown on the tax notice is less than $5.

(Res. 70-855-247, §§ 1—3; Ord. 70-650-526; Ord. 71-397-181; Ord. 78-1043-499, § 1; Ord. 83-591-400, § 1)

Note— Former § 808.101.

Sec. 780.102. - Waiver of annual requirement for exemption applicants.

The Council, acting as the governing body of Duval County, Florida, pursuant to the authority granted in F.S. § 196.011(9)(a), hereby waives the requirement that an annual application be made to the Duval County Property Appraiser for those ad valorem tax exemptions allowed in F.S. Ch. 196 (except F.S. § 196.1995), for property lying within Duval County after an initial application for same has been made and the exemption granted. The right to this waiver shall be subject to the requirements as set forth in F.S. § 196.011(8)(a). The Council finds that this waiver will have minimal effect upon fraudulent homestead exemption claims.

(Ord. 88-490-236, § 1; Ord. 88-912-461, § 1)

Sec. 780.103. - Waiver of annual requirement for classification of property.

Effective January 1, 1991, the Council, acting as the governing body of Duval County, Florida, pursuant to the authority granted in F.S. § 196.461(3)(a), hereby waives the requirement that an annual application be made to the Duval County Property Appraiser for classification of property lying within Duval County after an initial application for same has been made and a classification granted. The right to this waiver shall be subject to the requirements as set forth in F.S. § 196.461(3)(a). The Council finds that this waiver will have minimal effect upon fraudulent classification claims.

(Ord. 90-1106-476, § 1)

PART 2. - ENTERPRISE ZONE PROPERTY TAX EXEMPTIONS

Sec. 780.202. - Exemption cap.

A tax exemption shall not be granted to an applicant as described in Section 780.205(a) if the amount determined in Section 780.207(b) exceeds one percent of the total value of the real property tax base of the County.

(Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 1)

Sec. 780.203. - Property eligible.

(a)

The Council, at its discretion, by ordinance may exempt from ad valorem taxation up to 100 percent of the assessed value of all improvements to real property made by or for the use of a new business, and of all tangible personal property of such new business, or up to 100 percent of the assessed value of all added improvements to real property made to facilitate the expansion of an existing business and of the net increase in all tangible personal property acquired to facilitate such expansion of an existing business, provided that the improvements to real property are made or the tangible personal property is added or increased on or after the day the ordinance is adopted.

(b)

New business means any business located in an enterprise zone that first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business.

(c)

Expansion of an existing business means any business located in an enterprise zone that increases operations on a site collocated with a commercial or industrial operation owned by the same business.

(d)

Notwithstanding subsection (a) of this Section, property is not eligible for exemption if it is within one of the City's tax increment districts.

(Ord. 93-1989-1145, § 1)

Sec. 780.204. - Termination of authority.

The authority to grant exemptions under this Chapter shall expire, pursuant to State law, ten years after the referendum granting the authority to the Council to grant exemptions.

(Ord. 93-1989-1145, § 1)

Sec. 780.205. - Applications.

(a)

Any person, firm, or corporation which desires an enterprise zone ad valorem tax exemption shall, in the year the exemption is desired to take effect, file a written application with the Enterprise Zone Office of the Planning and Development Department on or before April 1 of the year in which the new or additional real or personal property acquired to establish a new business or facilitate a business expansion is first subject to assessment. The application shall request the adoption of an ordinance granting the applicant an exemption pursuant to this Chapter and shall include the following information:

(1)

The name and location of the new business or the expansion of an existing business;

(2)

A description of the improvements to real property for which an exemption is requested and the date of commencement of construction of such improvements;

(3)

A description of the tangible personal property for which an exemption is requested and the dates when such property was or is to be purchased;

(4)

Proof, to the satisfaction of the Council, that the applicant is a new business or an expansion of an existing business, as defined in Section 780.203; and

(5)

A statement that the applicant will make a good faith effort to do business with supplies in the City of Jacksonville.

(6)

Other information deemed necessary by the Enterprise Zone office.

(b)

The application shall be forwarded to the Property Appraiser for review.

(Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 2)

Sec. 780.206. - Property Appraiser review.

After careful consideration, the Property Appraiser shall report the following information to the Council:

(a)

The total revenue available to the City for the current fiscal year from ad valorem tax sources, or an estimate of such revenue if the actual total revenue available cannot be determined;

(b)

Any revenue lost to the City for the current fiscal year by virtue of exemptions previously granted under this Section, or an estimate of such revenue if the actual revenue lost cannot be determined;

(c)

An estimate of the revenue which would be lost to the City during the current fiscal year if the exemption applied for were granted had the property for which the exemption is requested otherwise been subject to taxation; and

(d)

A determination as to whether the property for which an exemption is requested is to be incorporated into a new business or the expansion of an existing business, or into neither, which determination the property appraiser shall also affix to the face of the application. Upon the request of the Property Appraiser, the Enterprise Zone Office shall provide to him such information as it may have available to assist in making such determination.

(Ord. 93-1989-1145, § 1)

Sec. 780.207. - Ordinance granting exemption.

(a)

An ordinance granting an exemption shall include the following:

(1)

The name and address of the new business or expansion of an existing business to which the exemption is granted;

(2)

The total amount of revenue available to the County or municipality from ad valorem tax sources for the current fiscal year, the total amount of revenue lost to the County or municipality for the current fiscal year by virtue of economic development ad valorem tax exemptions currently in effect, and the estimated revenue loss to the County or municipality for the current fiscal year attributable to the exemption of the business named in the ordinance;

(3)

The period of time for which the exemption will remain in effect, the amount of the exemption, and the expiration date of the exemption; and

(4)

A finding that the business named in the ordinance meets the requirements of Section 780.203.

(5)

A description of the property exempted from taxation.

(b)

In the event that the Council determines to create an exemption schedule different from that set forth in Section 780.208, the Council shall notify the Property Appraiser before such schedule is finally adopted. Failure to comply with this subsection shall not affect the validity of any exemption granted.

(Ord. 93-1989-1145, § 1; Ord. 94-489-259, § 3)

Sec. 780.208. - Exemption schedule.

(a)

Where the Property Appraiser determines the amount is Section 780.206(c) is less than $34,000, the Council shall grant the tax exemption, unless unusual circumstances exist or if the exemption is otherwise prohibited.

(b)

Unless otherwise stated by the Council in the ordinance approving the exemption:

(1)

The exemption schedule for subsection (a) of this Section shall be for five years;

(2)

In the first year, the exemption shall be 100 percent of the value of the exempt property;

(3)

In the second year, the exemption shall be 80 percent of the value of the exempt property;

(4)

In the third year, the exemption shall be 60 percent of the value of the exempt property;

(5)

In the fourth year, the exemption shall be 40 percent of the value of the exempt property;

(6)

In the fifth year, the exemption shall be 20 percent of the value of the exempt property.

(c)

Where the Property Appraiser determines the amount in Section 780.206(c) to be more than $34,000, the Council shall review the request for exemption based on objective cost/benefit measures. These measures shall be developed by the Enterprise Zone Office.

(Ord. 93-1989-1145, § 1)

Sec. 780.209. - Reserved.

Editor's note— Ord. 96-815-507, § 3, enacted October 22, 1996, amended the Code by repealing § 780.209 in its entirety. Former § 780.209 pertained to the Enterprise Zone Trust Fund, and derived from Ord. 93-1989-1145, § 1.

Sec. 780.210. - Assessment procedures.

Beginning in the year in which an application of new, rebuilt, or expanded property is accepted and approved, and for each year the exemption is effective, the Property Appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any. The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business.

(Ord. 94-489-259, § 4)

PART 3. - TAX EXEMPTION FOR REHABILITATION OF HISTORIC LANDMARKS AND PROPERTIES IN HISTORIC DISTRICTS[2]

Footnotes: --- (2) ---

Cross reference— Jacksonville Historic Preservation Commission, Ch. 76; conservation and historic preservation, Tit. VII; historic overlay zone, Tit. XVII, Part 3, Subpart I.

Sec. 780.301. - Purpose.

In November of 1992, Florida voters overwhelmingly approved by referendum an amendment to the Florida State Constitution authorizing units of local government to provide a partial ad valorem property tax exemption to owners of Florida historic properties who restore, rehabilitate or renovate those structures. The City hereby creates an ad valorem exemption for qualifying improvements of historic properties designated by the City in order to accomplish the following purposes:

Provide a positive financial incentive for designation as historic landmarks and historic districts;

Encourage more restoration, rehabilitation and renovation of designated historic structures;

Stabilize and improve property values, and enhance the property tax base of the City by encouraging improvement of designated structures; and

Improve the appearance of designated historic landmarks and historic districts; therefore enhancing their appeal as places to live, to work, or to visit.

(Ord. 94-308-168, § 1)

Note— Former § 790.301.

Sec. 780.302. - Definitions.

For the purpose of this Part, the following words shall have the following meanings:

Assessed value means the total value of a tax parcel, excluding the value of the land, as determined by the Property Appraiser, and shown on the property tax bill sent to the owner of record by the City.

Commission means the Jacksonville Historic Preservation Commission.

Contributing structure or property means property determined to be a contribution property pursuant to an ordinance creating an historic district.

Director means the Director of Planning and Development or the Director's designees.

Owner means the owner of record.

Preservation exemption covenant means the Historic Preservation Property Tax Exemption Covenant, in a form which complies with applicable Florida Statutes and accompanying rules, indicating that the owner agrees to maintain and repair the property so as to preserve the architectural, historical, or archaeological integrity of the property during the exemption period.

Qualifying improvement means any change in the condition of qualifying property brought about by the expenditure of money on labor or materials for the restoration, renovation or rehabilitation of such property. Expenditures for interior or exterior work, including construction of additions or accessory structures, shall be included in the meaning of improvement for purposes of this Section.

Qualifying improvement project means a project for which the property owner can document to the satisfaction of the Commission that the total expenditure on the project within the two years prior to the date of submission of the Part 2: Final Application equals or exceeds 25 percent of the assessed value of the property in the year in which the qualifying improvement project was initiated. An amount equal to $2,500, or 15 percent of the qualifying improvement project, whichever is less, must be an expenditure on work to the exterior of the historic structure.

Qualifying property means (a) property designated as a historic landmark by the City or (b) property within the boundaries of an historic district designated by the City and found by the City to be a contributing property to that district. The property must be a qualifying property on the date that the historic rehabilitation tax exemption is approved by City Council.

(Ord. 94-308-168, § 1)

Note— Former § 790.302.

Sec. 780.303. - Historic rehabilitation tax exemption.

Qualifying property that has completed a qualifying improvement project shall be exempt from that portion of ad valorem taxation levied by the City on 100 percent of the increase in assessed value resulting from the substantial improvement project during the exemption period. The exemption does not apply however, to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to Section 9(b) or Section 12 of Article VII of the State Constitution. The amount of the exemption shall be determined by the Property Appraiser based upon his usual process for post-construction inspection and appraisal of property following rehabilitation or renovation.

(Ord. 94-308-168, § 1)

Note— Former § 790.303.

Sec. 780.304. - Exemption period.

(a)

The exemption period shall be ten years, beginning on January 1 of the year following the year in which final approval of the application is given by the City Council, and the Property Appraiser has been instructed by the Director to provide the Historic Rehabilitation Tax Exemption. The Exemption Period shall continue in force even when the applicant subsequently sells the property to another owner.

(b)

Property owned by a non-profit or governmental entity exempt from the payment of ad valorem taxes on the date that the application is filed, but subsequently sold to a for-profit owner not exempt from payment of ad valorem taxes, shall be qualifying property for the remaining period of the exemption following the date on which the property has been conveyed or sold to the for-profit owner.

(Ord. 94-308-168, § 1)

Note— Former § 790.304.

Sec. 780.305. - Application.

(a)

Application for the Historic Rehabilitation Tax Exemption shall be made on the appropriate form obtained from the Director. The application form shall contain all the information required in the tax exemption application form approved by the Division of Historical Resources, Florida Department of State, and promulgated in accordance with F.A.C. Ch. 1A-38, but shall also contain such additional information, including documentation of the cost of the qualifying improvements, as determined necessary by the Commission. Application forms and summaries of deadlines and application procedures shall be maintained by the Director and shall be made available to the general public.

(b)

Each applicant shall also be provided a copy of the Preservation Exemption Covenant, and an explanation of the requirement that the covenant must be signed before a final application can be approved by the Council.

(c)

A final application, in proper form, shall be submitted upon completion of the qualifying improvement project.

(d)

Every final application shall be accompanied by a copy of the Preservation Exemption Covenant signed by every property owner of record.

(e)

Notwithstanding any provisions to the contrary contained in this Part, an application for the Historic Rehabilitation Tax Exemption will be accepted by the Director as a timely filed application for two years after the property is designated as a qualifying property if the qualifying improvement was initiated after May 4, 1994, but before the property became a qualifying property by legislative act. Such exemptions shall apply prospectively only and in no event shall apply to any already certified tax roll. The exemption shall be unavailable for any period prior to the designation as a qualifying property and the approval of the Historic Preservation Property Tax Exemption application. The exemption shall be available for only the years remaining in the ten-year exemption period beginning January 1 following completion of the qualifying improvement project. The exemption period shall not be extended.

(Ord. 94-308-168, § 1; Ord. 98-930-E, § 1)

Note— Former § 790.305.

Sec. 780.306. - Applicant.

The applicant shall be the owner of record of a qualifying property, or the authorized agent of the owner.

(Ord. 94-308-168, § 1)

Note— Former § 790.306.

Secs. 780.307—780.309. - Reserved.

Sec. 780.310. - Preconstruction application.

(a)

Only expenditures made to contributing properties after the effective date of this Part shall be reviewed by the Director for approval.

(b)

A preconstruction application shall be filed on the appropriate form before the qualifying improvement project is initiated. The preconstruction application form shall be accompanied by information sufficient to allow the Director to determine whether the proposed project involves a qualifying property and will comply with the review standards contained in Section 780.334 and in the ordinance designating the district in which the property is located, if it is located in a designated historic district. It shall also contain information concerning the proposed cost of the qualifying improvement project and be accompanied by a copy of the most recent tax bill sent out by the Tax Collector.

(Ord. 94-308-168, § 1)

Note— Former § 790.310.

Sec. 780.311. - Preconstruction application: review by Director.

(a)

The Director shall contact the applicant within ten days following submission of a properly completed preconstruction application. The Director shall indicate to the applicant whether (1) the proposed work is a qualifying improvement project, and (2) whether the work as proposed is in compliance with the review standards contained in Section 780.333. If the Director determines that the work is a qualifying improvement project and that the work as proposed is in compliance with the review standards contained in Section 780.333, the preconstruction application shall be approved by the Director and issued to the applicant.

(b)

If the Director determines that the work as proposed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in Section 780.333, the applicant shall be so advised, and the Director shall make recommendations to the applicant concerning changes to the proposed work necessary to make it a qualifying improvement project and bring it in compliance with the review standards. The applicant shall have 14 days following receipt of a written summary of the recommendations of the Director to resubmit the preconstruction application. This time period may be extended for an additional 14 days by the Director if practical difficulties make it impossible for the applicant to revise the preconstruction application within 14 days.

(Ord. 94-308-168, § 1)

Note— Former § 790.311.

Sec. 780.312. - Work requiring a certificate of appropriateness.

(a)

If all or part of the proposed work involves exterior work requiring a certificate of appropriateness pursuant to Chapter 307, the exterior portion of the work shall be reviewed in accordance with that Section of the Code.

(b)

Preconstruction application process may be conducted simultaneously with the process for issuance of a certificate of appropriateness, but no preconstruction application shall be approved by the Director and issued to the applicant until the process for issuance of a Certificate of Appropriateness has been completed.

(Ord. 94-308-168, § 1)

Note— Former § 790.312.

Secs. 780.313—780.319. - Reserved.

Sec. 780.320. - Final application for review of completed work.

(a)

Final application shall be accompanied by documentation that the total cost of the work qualifies it as a qualifying improvement project. Appropriate documentation may include paid contractor's bills, canceled checks, an approved building permit application listing cost of work to be performed, or other information as determined to be sufficient by the Director.

(b)

The Director shall contact the applicant within seven days following submission of a properly completed final application. The Director shall indicate to the applicant whether (1) the completed work is a qualifying improvement project, and (2) whether the work as completed is in compliance with the review standards contained in Section 780.333. If the Director determines that the work is a qualifying improvement project and is in compliance with the review standards contained in Section 780.333, final application shall be approved by the Director and issued to the applicant.

(c)

If the Director determines that the work as completed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in Section 780.333, the applicant shall be advised that the final application has been denied, and the Director shall provide a written summary of the reasons for that determination, including recommendations to the applicant concerning changes necessary to make it a qualifying improvement project and bring it in compliance with the review standards.

(d)

Upon submission of satisfactory evidence that the applicant intends to undertake the work necessary to comply with the recommendations of the Director, the denial of the final application may be continued by the Director for a reasonable period of time not to exceed 60 days, while the applicant makes a good faith effort to comply with the recommendations.

(Ord. 94-308-168, § 1)

Note— Former § 790.320.

Sec. 780.321. - Interior inspection.

Upon receipt of a preconstruction or final application involving a qualifying improvement project in which some of the work is in the interior of the property, the Director shall arrange with the applicant for an interior inspection. The purpose of the interior inspection is to ascertain the effect, if any, of the qualifying improvement project on significant historical or architectural interior features.

(Ord. 94-308-168, § 1)

Note— Former § 790.321.

Sec. 780.322. - Approved by Council.

(a)

Whenever the Director, or the Commission upon appeal pursuant to Section 780.331, reviews and approves a final application, the Council Secretary shall direct the General Counsel to draft a resolution, introduced by the Committee to which Historic Preservation matters are referred, approving the granting of the tax exemption.

(b)

The resolution approving the application for exemption shall include:

(1)

The name of the owner and the address of the historic property for which the exemption is granted.

(2)

The period of time for which the exemption will remain in effect and the expiration date of the exemption.

(3)

A finding that the historic property meets the requirements of this Section.

(Ord. 94-308-168, § 1; Ord. 2016-140-E, § 16)

Note— Former § 790.322.

Secs. 780.323—780.329. - Reserved.

Sec. 780.330. - Issuance of other permits.

No building permit, or other required permit, shall be issued by the City until the required certificate of appropriateness or preconstruction application has been approved and all appeal proceedings have been completed.

(Ord. 94-308-168, § 1)

Note— Former § 790.330.

Sec. 780.331. - Appeals to Commission.

(a)

Within five days following receipt of notice that the Director has denied a preconstruction application or a final application, the applicant may file an appeal from the determination to the Commission. The appeal shall be filed on a form prepared by the Director. Included with the form shall be a copy of any recommendations made by the Director.

(b)

The Commission shall review the qualifying improvement project in substantially the same manner as in a review of a certificate of appropriateness as specified in Chapter 307. A public hearing shall be held and notice provided the applicant. The standards for review contained in Section 780.333 shall be criteria applied by the Commission in hearing the appeal.

(Ord. 94-308-168, § 1)

Note— Former § 790.331.

Sec. 780.332. - Public notice of appeal to Commission.

At least ten days prior to the public hearing by the Commission on an appeal, a sign shall be posted in the front yard of the property notifying the public of the time and place of the Commission meeting at which the appeal will be heard. At least two weeks prior to the date of the Commission meeting, written notice shall also be sent to all owners of neighboring property summarizing the proposed qualifying improvement project and also indicating the time and place of the Commission meeting. If the decision of the Commission is that the final application be approved, the applicant shall be notified to record the preservation exemption covenant.

(Ord. 94-308-168, § 1)

Note— Former § 790.332.

Sec. 780.333. - Standards for review.

In considering a preconstruction application or a final application, the Director and the Commission shall follow the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings. The Director and the Commission shall also follow the Design and Demolition Standards contained in Chapter 307 and any standards in the ordinance designating a historic landmark or a particular area of the City as an historic district.

(Ord. 94-308-168, § 1)

Note— Former § 790.333.

Sec. 780.334. - Reserved.

Sec. 780.335. - Completion of work.

An applicant must complete all work within two years following the date of approval of a preconstruction application. A preconstruction application approval shall automatically be considered revoked if the property owner has not submitted a final application within two years following the date of approval of a preconstruction application. The Chief of Building Inspection, upon recommendation of the Director, may extend the time for completion of a substantial improvement project.

(Ord. 94-308-168, § 1)

Note— Former § 790.335.

Sec. 780.336. - Historic preservation exemption covenant.

No final application shall be approved unless it is accompanied by a signed historic preservation exemption covenant.

(Ord. 94-308-168, § 1)

Note— Former § 790.336.

Sec. 780.337. - Notice to applicant.

(a)

Written notice shall be made to the applicant in reference to each application after a recommendation or final decision has been made. Each written notice shall include reasons for the decision and recommendations for changes to the proposed improvement project that will make it a qualifying improvement.

(b)

The notice of approval shall indicate to the applicant that the Property Appraiser will be instructed by the Director to provide the historic rehabilitation tax exemption upon proper submission of a recorded copy of the historic preservation exemption covenant.

(Ord. 94-308-168, § 1)

Note— Former § 790.337.

Sec. 780.338. - Notice to property appraiser.

Within three business days following receipt by the Director from the applicant of a certified copy of the recorded preservation exemption covenant, the Director shall transmit a copy of the final application to the Property Appraiser, with instructions that the Property Appraiser provide the historic rehabilitation tax exemption to the applicant. A copy of the letter of transmittal to the Property Appraiser shall be sent to the applicant within three business days following its submission.

(Ord. 94-308-168, § 1)

Note— Former § 790.338.

Sec. 780.339. - Effective date of exemption.

The effective date of the historic rehabilitation tax exemption shall be January 1 of the year following the year in which the final application is approved and a historic preservation exemption covenant has been recorded and has been transmitted to the Property Appraiser.

(Ord. 94-308-168, § 1)

Note— Former § 790.339.

Sec. 780.340. - Revocation proceedings.

The Director may initiate proceedings to revoke the historic rehabilitation tax exemption in the event that the applicant, or any subsequent owner or successor in interest to the property, fails to maintain the property according to the terms, conditions, and standards of the historic preservation exemption covenant. Proceedings under this Section may also be initiated following a finding by the Code Enforcement Board that a housing code violation has occurred. The Commission shall provide notice to the current owner of record of the property and hold a hearing in the same manner as in a review of a certificate of appropriateness as specified in Chapter 307.

(Ord. 94-308-168, § 1)

Note— Former § 790.340.

Sec. 780.341. - Notice of revocation.

(a)

Upon a determination by the Commission that the historic rehabilitation tax exemption shall be revoked, the Director shall provide written notice of the decision to the property owner of record as well as to the Property Appraiser. The notice to the owner of record shall be accompanied by reasons and recommendations for changes to the property that may result in reinstatement of the exemption.

(b)

Upon receipt of a notice of revocation, the Property Appraiser shall discontinue the historic rehabilitation tax exemption on the property as of January 1 of the year following receipt of the notice of revocation.

(Ord. 94-308-168, § 1)

Note— Former § 790.341.

Sec. 780.342. - Notice of penalties.

The notice of revocation shall include a statement that a penalty equal to the total amount of taxes that would have been due in March in each of the previous years in which the historic preservation exemption covenant was in effect had the property not received the exemption, less the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in F.S. § 212.12(3) shall be imposed by the Tax Collector for violation of the terms, conditions and standards of the historic preservation exemption covenant.

(Ord. 94-308-168, § 1)

Note— Former § 790.342.

Sec. 780.343. - Reinstatement.

A property may be reinstated for the historic rehabilitation tax exemption upon satisfactory submission of evidence that the recommendations for changes to the property previously made by the Director have been completed. The process for reinstatement shall be the same as the process for review of a final application. Upon completion of the reinstatement process, the Director shall notify the Property Appraiser pursuant to Section 780.338. The historic rehabilitation tax exemption shall only be reinstated for the remaining unexpired term of the initial exemption period.

(Ord. 94-308-168, § 1)

Note— Former § 790.343.

Sec. 780.344. - Reapplication.

An applicant previously granted a historic rehabilitation tax exemption by the Commission may undertake an additional substantial improvement project during the exemption period, or following its expiration, and reapply for an additional historic rehabilitation tax exemption for such subsequent work.

(Ord. 94-308-168, § 1)

Note— Former § 790.344.

Sec. 780.345. - Annual report.

The Director shall prepare an annual report to the Council concerning the historic rehabilitation tax exemption program. The report shall be filed in December of each calendar year, and shall summarize activities of the Director and the Commission related to the historic rehabilitation tax exemption program during the previous calendar year. The information contained in the annual report shall include, but not be limited to, the following items: (1) a list of the properties for which preconstruction applications and final applications were made during the preceding year; (2) explanation of the disposition of each application; (3) the total expenditure on each approved qualifying improvement project during the preceding year; (4) the total number of properties currently participating in the historic rehabilitation tax exemption program as of the end of the previous year; (5) the total expenditure on all qualifying improvement projects currently participating in the program; and (6) any other information requested by Council, or considered significant by the Director.

(Ord. 94-308-168, § 1)

Note— Former § 790.345.

Sec. 780.346. - Judicial review.

Judicial review of decisions made by Council shall be by certiorari in accordance with Rule 1.630, Florida Rules of Civil Procedure.

(Ord. 94-308-168, § 1)

Note— Former § 790.346.

PART 4. - ADDITIONAL HOMESTEAD EXEMPTION[3]

Footnotes: --- (3) ---

Editor's note— Ord. 1999-897-E, § 1, effective November 30, 1999, amended the Code by adding a new Part 3. In order to prevent duplication of Part numbers, the Part has been redesignated as Part 4 at the discretion of the editor.

Sec. 780.401. - Exercise of County powers.

This Part represents an exercise of County powers by the Council, pursuant to Section 3.01, City Charter. This Part shall apply throughout the entire general services district; provided however, it shall apply only to taxes levied by the City of Jacksonville throughout the general services district.

(Ord. No. 1999-897-E, § 1)

Sec. 780.402. - Definitions.

As used in this Part, the following terms shall have the following meanings:

(a)

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.

(b)

Household income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

(Ord. No. 1999-897-E, § 1)

Sec. 780.403. - Additional homestead exemption authorized.

(a)

Commencing January 1, 2021 and annually thereafter, pursuant to Article VII, Section 6(d), Florida Constitution, and F.S. § 196.075, an additional homestead exemption of $50,000 is hereby authorized 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 the age of 65 and whose household income does not exceed low income as defined by F.S. § 196.075.

(b)

Commencing January 1, 2014 and annually thereafter, pursuant to Article VII, Section 6(d), Florida Constitution and F.S. § 196.075, an additional homestead exemption is authorized equal to the assessed value of the property to any person who has the legal or equitable title to real estate with a just value less than $250,000 and who has maintained thereon the permanent residence of the owner for not less than 25 years and who has attained age 65 and whose household income does not exceed the income limitation prescribed in F.S. § 196.075.

(Ord. 1999-897-E, § 1; Ord. 2013-121-E, § 1; Ord. 2020-117-E, § 1)

Sec. 780.404. - Annual adjustment to household income.

The household income limitation shall be adjusted annually, on January 1, in accordance with F.S. § 196.075.

(Ord. 1999-897-E, § 1; Ord. 2013-121-E, § 1)

Sec. 780.405. - Annual filing of household income statement.

Any taxpayer claiming the additional homestead exemption must submit annually, not later than March 1 of each year, to the Property Appraiser, a sworn statement of household income. Such statement shall be on a form and under rules prescribed by the Florida Department of Revenue.

(Ord. No. 1999-897-E, § 1)

PART 5. - REDUCTION IN VALUE OF ASSESSED HOMESTEAD PROPERTY

Sec. 780.501. - Exercise of County powers.

(Ord. 2003-599-E, § 2)

Sec. 780.502. - Reduction in homestead assessment for living quarters of parents and grandparents.

Commencing January 1, 2004 and annually thereafter, pursuant to Article VII, Section 4(e), Florida Constitution, and F.S. § 193.703, a reduction in the assessed value of homestead property is hereby authorized provided that the reduced assessment value results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age.

(Ord. 2003-599-E, § 2)

Sec. 780.503. - Local plans and regulations.

A reduction may be granted under Section 780.502 hereof only to the owner of homestead property where the construction or reconstruction is consistent with local land development regulations.

(Ord. 2003-599-E, § 2)

Sec. 780.504. - Application.

A reduction in assessment which is granted under this Part 5 applies only to construction or reconstruction that occurred after the effective date of this ordinance to an existing homestead and applies only during taxable years during which at least one such parent or grandparent maintains his or her primary place of residence in such living quarters within the homestead property of the owner.

(Ord. 2003-599-E, § 2)

Sec. 780.505. - Annual application and limit on amount of reduction.

Such a reduction in assessment may be granted only upon an application filed annually with the property appraiser. The application must be made before March 1 of the year for which the reduction is to be granted. If the property appraiser is satisfied that the property is entitled to a reduction in assessment under this Part 5, the property appraiser shall approve the application, and the value of such residential improvements shall be excluded from the value of the property for purposes of ad valorem taxation. The value excluded may not exceed the lesser of the following:

(a)

The increase in assessed value resulting from construction or reconstruction of the property; or

(b)

Twenty percent of the total assessed value of the property as improved.

(Ord. 2003-599-E, § 2)

Sec. 780.506. - Penalty for violation.

If the owner of homestead property for which such a reduction in assessed value has been granted is found to have made any willfully false statement in the application for the reduction, the reduction shall be revoked, the owner is subject to a civil penalty of not more than $1,000, and the owner shall be disqualified from receiving any such reduction for a period of five years.

(Ord. 2003-599-E, § 2)

Sec. 780.507. - Adjustment of assessed value.

When the property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property.

(Ord. 2003-599-E, § 2)

PART 6. - LOCAL OPTION AFFORDABLE HOUSING TAX EXEMPTION

Sec. 780.601. - Purpose and Application.

(a)

During the 2023 legislative session, the Legislature of the State of Florida approved Senate Bill 102, commonly known as the "Live Local Act" (the "Act"), to make various changes and additions to affordable housing related programs and policies at both the state and local level. The Act was signed into law on March 29, 2023, and created F.S. § 196.1979, which authorizes local governments to adopt an ordinance that exempts those portions of property used to provide affordable housing for natural persons or families meeting the income limits subject to certain criteria. The City of Jacksonville desires to implement this tax exemption to provide an additional incentive for development of affordable housing to meet the needs of the City's residents.

(b)

The exemption authorized in this Part shall only apply to taxes levied by the City of Jacksonville.

(Ord. 2023-349-E, § 1)

Sec. 780.602. - Criteria.

(a)

In accordance with F.S. § 196.1979, any person whose property meets the following criteria shall be entitled to make an application for an affordable housing property tax exemption under this Part:

The property must be used to house natural persons or families whose annual household income:

Is greater than 30 percent but not more than 60 percent of the median annual adjusted gross income for households within Duval County; or

Does not exceed 30 percent of the median annual adjusted gross income for households within Duval County.

ii.

The property must be within a multifamily project containing 50 or more residential units, at least 20 percent of which are used to provide affordable housing that meets the requirements of F.S. § 196.1979;

iii.

The property must be rented for an amount no greater than the amount as specified by the most recent multifamily rental programs income and rent limit chart posted by the Florida Housing Finance Corporation and derived from the Multifamily Tax Subsidy Projects Income Limits published by the United States Department of Housing and Urban Development or 90 percent of the fair market value rent as determined by a rental market study meeting the requirements of Section 780.604(g), whichever is less;

iv.

The property may not have been cited for code violations on three or more occasions in the 24 months before the submission of a tax exemption application;

The property may not have any cited code violations that have not been properly remedied by the property owner before the submission of a tax exemption application; and

vi.

The property may not have any unpaid fines or charges relating to the cited code violations. Payment of unpaid fines or charges before a final determination on a property's qualification for an exemption under this Part will not exclude such property from eligibility if the property otherwise complies with all other requirements for the exemption.

(Ord. 2023-349-E, § 1)

Sec. 780.603. - Local Option Affordable Housing Tax Exemption.

(a)

Qualified property may receive an ad valorem property tax exemption of:

75 percent of the assessed value of each residential unit used to provide affordable housing if fewer than 100 percent of the multifamily project's residential units are used to provide affordable housing meeting the requirements of this Section.

ii.

100 percent of the assessed value if 100 percent of the multifamily project's residential units are used to provide affordable housing meeting the requirements of this Section.

(b)

If a residential unit that in the previous year qualified for the exemption under this Section and was occupied by a tenant is vacant on January 1, the vacant unit may qualify for the exemption under this Section if the use of the unit is restricted to providing affordable housing that would otherwise meet the requirements of this Section and a reasonable effort is made to lease the unit to eligible persons or families.

(Ord. 2023-349-E, § 1)

Sec. 780.604. - Application for Certification.

(a)

The City's Neighborhoods Department, or such other department as determined by the Mayor (the "Department"), shall develop, receive, and review applications for certification and develop notices of determination of eligibility.

(b)

Any property owner claiming the property tax exemption provided for by this Part must apply for certification by the Department by January 15 for each year for which such exemption is claimed. The Department shall publish the deadline to submit the application for certification in a prominent location on the City of Jacksonville's website. The application for certification must be on a form provided by the Department and shall include the following:

The most recently completed rental market study meeting the requirements of Section 780.604(g);

ii.

A list of the units for which the property owner is seeking an exemption; and

iii.

The rent amount received by the property owner for each unit for which the property owner seeks an exemption, and if a unit is vacant and qualifies for an exemption under Section 780.602, the property owner must provide evidence of the published rent amount for the vacant unit.

(c)

The Department shall verify and certify property for which an application is received that meets the requirements of this Section as qualified property and forward the certification to the property owner and to the Duval County Property Appraiser (the "Property Appraiser"). If the Department denies the application for certification, it must notify the property owner and include the reason for the denial.

(d)

The property owner shall submit an application for exemption, on a form prescribed by the Department, accompanied by the certification of qualified property, to the Property Appraiser no later than March 1 of each year for which the exemption is claimed.

(e)

The property owner may not receive an exemption authorized by this Part after expiration or repeal by ordinance of this Part.

(f)

The Department shall publish or cause to be published in a prominent location on the City of Jacksonville website, a list of the properties that have been certified as having met the requirements of this Part for the purpose of facilitating access to affordable housing.

(g)

The rental market study submitted as required by Section 780.602(a)iii. must identify the fair market value rent of each unit for which the property owner seeks an exemption. Only a certified general appraiser, as defined in F.S. § 475.611, may issue a rental market study. The certified general appraiser must be independent of the property owner who requests a rental market study. In preparing the rental market study, a certified general appraiser shall comply with the standards of professional practice pursuant to F.S. Ch. 475, Pt. II, and use comparable property within the same geographic area and of the same type as the property for which the exemption is sought. A rental market study must have been completed within three years before submission of the application.

(h)

If the Property Appraiser determines that for any year during the immediately previous ten years a person who was not entitled to an exemption under this Part was granted such an exemption, the Property Appraiser must serve upon the owner a notice of intent to record in the public records of Duval County a notice of tax lien against any property owned by that person in Duval County, and that property must be identified in the notice of tax lien. Any property owned by the taxpayer and situated in this state is subject to the taxes exempted by the improper exemption, plus a penalty of 50 percent of the unpaid taxes for each year and interest at a rate of 15 percent per annum. If an exemption is improperly granted as a result of a clerical mistake or an omission by the Property Appraiser, the property owner improperly receiving the exemption may not be assessed a penalty or interest.

(Ord. 2023-349-E, § 1)

Sec. 780.605. - Exemption Period.

The exemption period shall first apply to the 2024 tax roll and shall expire on December 31, 2026 unless, prior to said expiration date, the City Council shall pass legislation to extend the tax exemption as authorized by F.S. § 196.1979. The Mayor, or the Mayor's designee, on behalf of the City Council shall notify the Department and the Property Appraiser within ten days after the expiration or repeal of this Part.

(Ord. 2023-349-E, § 1)

Sec. 780.606. - Annual Report.

The Department shall prepare and submit an annual report to the City Council regarding the tax exemption authorized by this Part. The report shall be filed in December of each calendar year and shall summarize the activities of the Department related to the tax exemption during the previous calendar year. The information contained in the annual report shall include, but not be limited to, the following: (1) a list of properties for which applications were received; (2) the number and addresses of properties that qualified for the exemption; (3) the total dollar amount of taxes exempted; and (4) any other information requested by Council or considered significant by the Department.

(Ord. 2023-349-E, § 1)

Sec. 776.107. - Termination of the Pension Liability Surtax. Chapter 782 - REAL AND TANGIBLE PROPERTY TAX CONSULTANTS