Historic tax exemption

This exemption shall apply to 100 percent of the assessed value of all improvements to eligible historic properties that result from restoration, renovation or rehabilitation made on or after the effective date of this ordinance. The exemption applies only to taxes levied by the city. The exemption does not apply 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, article VII of the Florida Constitution.

Eligible properties. A property is qualified for an exemption under this section if at the time the exemption is granted the property is:

(1)

Individually listed in the National Register of Historic Places, pursuant to the National Historic Preservation Act of 1966, as amended;

(2)

A contributing property within a National Register listed district;

(3)

Individually listed in the city register of historic places;

(4)

Identified as a contributing structure within a historic district listed in the city register of historic places; or

(5)

A thematically-related historic resource within a multiple property designation.

(Ord. No. 12927, § 2, 6-14-07; Ord. No. 13712, § 2, 11-16-17)