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 Deltona
 Code of Ordinances
 Chapter 62. TAXATION
 Article I. IN GENERAL

§ 62-1. [Additional homestead exemption for certain persons 65 and older.]  

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  • (a)

    As used in this section, the following words, terms and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

    Household means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

    Household income means the adjusted gross income, as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

    (b)

    In accordance with Article VII, Subsection 6(f), Florida Constitution, and F.S. § 196.075, the City Commission of the City of Deltona authorizes an additional homestead exemption for any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age 65, and whose household income does not exceed $20,000.00.

    (c)

    The additional homestead exemption applies only to ad valorem taxes levied by the City of Deltona.

    (d)

    The amount of the additional homestead exemption is $50,000.00.

    (e)

    A taxpayer claiming the additional homestead exemption must annually submit to the Volusia County Property Appraiser, not later than March 1, a sworn statement of household income on a form prescribed by the State of Florida Department of Revenue. In addition, a taxpayer claiming the additional homestead exemption must comply with all other requirements set forth in F.S. § 196.075, and complete all forms and provide all documents required by the department of revenue and the property appraiser.

    (f)

    Receipt of the additional homestead exemption provided for in this section shall be subject to the provisions of F.S. §§ 196.131 and 196.161, if applicable.

    (g)

    The additional homestead exemption shall apply to the fiscal year beginning October 1, 2010, and shall continue until this section or F.S. § 196.075, is revised or repealed.

(Ord. No. 21-00, § 1, 9-18-2000; Ord. No. 14-2009, § 1, 8-17-2009)