City of Delray Beach - File #: 23-1240

• File #: 23-1240
• Version: 1
• Type: Ordinance
• Status: Passed
• File created: 9/5/2023
• In control: City Commission
• On agenda: 9/18/2023
• Final action: 9/18/2023
• Title: ORDINANCE NO. 34-23: AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, CREATING AN ENTIRELY NEW TITLE 12, “TAXATION”, OF THE CODE OF ORDINANCES BY ENACTING A NEW CHAPTER 122, “ADDITIONAL HOMESTEAD EXEMPTION FOR PERSONS 65 YEARS OR OLDER,” AUTHORIZING AN ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR ELIGIBLE PERSONS, PROVIDING A CONFLICTS CLAUSE, A SEVERABILITY CLAUSE AND AUTHORITY TO CODIFY; PROVIDING AN EFFECTIVE DATE AND FOR OTHER PURPOSES. (SECOND READING)
• Sponsors: Finance Department

Date	Ver.	Action By	Action	Result
9/18/2023	1	City Commission	approved	Pass

TO: Mayor and Commissioners
FROM: Hugh B. Dunkley, Chief Financial Officer
THROUGH: Terrence R. Moore, ICMA-CM
DATE: September 18, 2023

Title
ORDINANCE NO. 34-23: AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH, FLORIDA, CREATING AN ENTIRELY NEW TITLE 12, “TAXATION”, OF THE CODE OF ORDINANCES BY ENACTING A NEW CHAPTER 122, “ADDITIONAL HOMESTEAD EXEMPTION FOR PERSONS 65 YEARS OR OLDER,” AUTHORIZING AN ADDITIONAL $25,000 HOMESTEAD EXEMPTION FOR ELIGIBLE PERSONS, PROVIDING A CONFLICTS CLAUSE, A SEVERABILITY CLAUSE AND AUTHORITY TO CODIFY; PROVIDING AN EFFECTIVE DATE AND FOR OTHER PURPOSES. (SECOND READING)

Body
Recommended Action:
Recommendation
Staff recommends approval of Ordinance No. 34-23 on second reading.

Body
Background:
Attached for the City Commission’s consideration on first reading is Ordinance No. 34-23, which as proposed, will authorize an additional $25,000 homestead exemption to certain income-qualified senior citizens living in the City of Delray Beach.

Staff was directed to look into the possibility of granting the limited income senior citizen exemption for persons age 65 and older. Staff was able to obtain from the Property Appraiser’s Office the total number of Delray Beach residents who are currently receiving the senior homestead exemption from the County. There are currently 774 taxpayers receiving this benefit, which would equate to a potential property tax reduction of approximately $120,000, assuming that the City grants an additional homestead exemption of $25,000.

In accordance with State law, the board of county commissioners of any county or the governing body of any municipality may adopt an ordinance granting an additional homestead exemption to certain persons 65 years of age or older whose household income does not exceed a certain specified amount. The current income level for qualifying for the additional senior homestead exemption is $35,167 for the 2023 exemption year. This qualifying income a...