§ 2-371. Additional homestead exemption.

(a)

In accordance with Section 6(d), Article VII of the State Constitution, and section 196.075, Florida Statutes (2012),

(1)

Any person age 65 years or over who has legal or equitable title to real estate located within Orange County and maintains thereon his/her permanent residence, which residence qualifies for and receives homestead exemption pursuant to Section 6(a), Article VII of the State Constitution, and whose adjusted annual household income, which shall be adjusted annually in accordance with section 196.075(3), Florida Statutes, beginning January 1, 2001 but does not exceed $20,000.00 for the year 2000, shall be entitled to make application for an additional homestead exemption of $50,000.00; or

(2)

The amount equal to the assessed value of the property for any person who has the legal or equitable title to real estate located in Orange County with a just value less than $250,000.00 and has maintained thereon the permanent residence of the owner for at least 25 years, and is age 65 years or over, and whose household income does not exceed the income limitation described in paragraph (1), above.

This additional homestead exemption, if granted, shall be applicable to the countywide millage rate only and shall not apply to ad valorem levies of any dependent special district or municipal service taxing unit within Orange County under authority of the Orange County Board of County Commissioners.

(b)

"Adjusted household income" shall mean adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household. In accordance with section 196.075, Florida Statutes, the household income limitation shall be adjusted annually on January 1 of each year by the percentage change in the average cost-of-living index (as published by the US Department of Labor) for the immediate prior year.

(c)

Every person claiming the homestead exemption pursuant to this article must file an application therefore with the Orange County Property Appraiser not later than March 1 of each year for which such exemption is claimed. Such applications shall include a sworn statement of household income for all members of the household and shall be filed on a form approved by the Florida Department of Revenue. On or before June 1 of each such year, every applicant must file supporting documentation with the property appraiser in accordance with Florida law.

(d)

Receipt of the additional homestead exemption provided for herein shall also be subject to the provisions in sections 196.131 and 196.161, Florida Statutes, if applicable.

(e)

Failure to file the application and sworn statement by March 1 or failure to file the required documentation by June 1 of a given year shall constitute a waiver of the additional exemption privilege for that year.

(f)

Notwithstanding the foregoing, the county waives the requirement that a property owner file an annual application or statement for the additional homestead exemption for persons 65 and older in accordance with section 196.011(9), Florida Statutes, after an initial application is made and the exemption is granted by the property appraiser in accordance with section 196.075, Florida Statutes.

(Ord. No. 2000-19, § 4, 8-29-00; Ord. No. 2007-04 , § 1(4), 5-22-07; Ord. No. 2013-21 , § 1, 11-19-13)