§ 13-183. Applicability.

(a)

Any person, sixty-five (65) years of age or older, who has legal or equitable title to real estate, located within the county, and maintains his or her permanent residence thereon and such residence qualifies and receives homestead exemption pursuant to section 6(a), article VII, of the Florida Constitution, and has a household income which does not exceed twenty thousand dollars ($20,000.00), or such other amount as adjusted annually, shall be entitled to make application for an additional homestead exemption of twenty-five thousand dollars ($25,000.00). This additional homestead exemption, if granted, shall be applicable to the ad valorem tax millage rates, levied by the county, except those levied in dependent special districts, the county library district and municipal service taxing units; or

(b)

Beginning in the 2015 tax year and each year thereafter, an additional homestead exemption is hereby allowed for the amount equal to the assessed value of the property for any person who has legal or equitable title to real estate with a just value less than two hundred fifty thousand dollars ($250,000.00) and who has maintained thereon the permanent residence of the owner for at least twenty-five (25) years, who has attained the age of sixty-five (65) and whose household income does not exceed the income limitations set forth in state law, which is currently twenty-seven thousand nine hundred ninety-four dollars ($27,994.00), for 2014, and adjusted annually. Such homestead exemption shall only apply to the ad valorem tax millage rates, levied by the county, except those levied in dependent special districts, the county library district and municipal service taxing units.

(Ord. No. 01-28, § 3, 7-30-01; Ord. No. 02-32, § 1, 10-21-02; Ord. No. 2014-164, § 1, 10-20-14)