Miami - Dade County |
Code of Ordinances |
Chapter 29. TAXATION |
Article XVII. ADDITIONAL REDUCTION IN ASSESSED VALUE FOR QUALIFYING LIVING QUARTERS OF PARENTS OR GRANDPARENTS OF OWNERS OF PROPERTY RECEIVING HOMESTEAD EXEMPTION |
§ 29-129. [Application of assessment reduction.]
The assessment reduction herein provided shall only apply under the following circumstances:
(a)
A completed application has been timely filed with the property appraiser.
(b)
All required supporting information has been filed with the property appraiser.
(c)
The construction or reconstruction was substantially complete in the year prior to the January 1 in which the qualifying parent(s) or grandparent(s) first occupies the constructed or reconstructed living quarters.
(d)
At least one qualifying parent or grandparent maintains his or her primary place of residence in the constructed or reconstructed living quarters during the taxable year for which the reduction is claimed.
(e)
The construction or reconstruction is consistent with local land development regulations and the Florida Building Code, as complemented and supplemented by Chapter 8 of the Miami-Dade County Code.
(f)
The assessment reduction shall be applied to the assessed value of the homestead property as calculated pursuant to Article VII, Section 4(c), Florida Constitution.
(Ord. No. 04-25, § 5, 2-3-04)