§ 29-126. [Applicable only to construction or reconstruction after January 7, 2003.]
Latest version.
The reduction in assessed value provided by this ordinance shall only apply to construction
or reconstruction to an existing homestead that occurred after January 7, 2003, and
is completed prior to January 1 of the year for which the reduction in assessed value
is sought. The reduction in assessed value shall only apply for 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. As used
herein, the term "primary place of residence" shall have the same meaning as "permanent
residency" for establishing homestead exemption pursuant to Section 196.031, Florida
Statutes. The property appraiser may rely upon the factors listed in Section 196.015,
Florida Statutes, in determining whether the property is the primary place of residence
for the applicant's parent or grandparent.
(Ord. No. 04-25, § 2, 2-3-04)
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