2022-04 Additional Homestead ExemptionC" ORDINANCE NO. 2022-04
AN ORDINANCE OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, ADOPTING AN ADDITIONAL $25,000
HOMESTEAD EXEMPTION FOR TAXPAYERS 65 YEARS OF AGE OR
OLDER WITH LIMITED INCOME AS AUTHORIZED BY FLORIDA
STATUTE; PROVIDING FOR SEVERABILITY; PROVIDING FOR
CONFLICTS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Section 196.075(2)(a), Florida Statutes, authorizes municipalities to adopt an
ordinance providing for an additional homestead exemption of up to $50,000 for persons 65 years
of age or older with a limited household income; and
WHEREAS, Village Staff is proposing an additional homestead exemption of $25,000 for those
persons who qualify pursuant to Section 196.075(2)(a), Florida Statutes; and
WHEREAS, the Village Council determines that the adoption of this Ordinance is in the interests
of the public health, safety and welfare.
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE COUNCIL OF THE VILLAGE
OF NORTH PALM BEACH, FLORIDA as follows:
Section 1. The foregoing recitals are ratified as true and correct and are incorporated herein.
Section 2. The Village Council hereby adopts an additional homestead exemption of $25,000
for taxpayers within the Village 65 years of age or older with a qualifying limited income pursuant
to Section 196.075(2)(a), Florida Statutes. This additional exemption applies only to taxes levied
by the Village of North Palm Beach. All taxpayers claiming the exemption for the first time shall
submit to the Palm Beach County Property Appraiser, no later than March 1St, a sworn statement
of household income on a form prescribed by the Florida Department of Revenue.
Section 3. If any section, paragraph, sentence, clause, phrase or word of this Ordinance is for
any reason held by a court of competent jurisdiction to be unconstitutional, inoperative or void,
such holding shall not affect the remainder of this Ordinance.
Section 4. All Ordinances or parts of Ordinances or resolutions or parts of resolutions in
conflict herewith are hereby repealed to the extent of such conflict.
Section 5. This Ordinance shall take effect immediately upon adoption.
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PLACED ON FIRST READING THIS 24TH DAY OF FEBRUARY, 2022.
PLACED ON SECOND, FINAL READING AND PASSED THIS 10TH DAY OF MARCH, 2022.
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ATTEST:
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APPROVED AS TO FORM AND
LEGAL SUFFICIENCY:
VILLAGE ATTORNEY
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