Sec. 39.7.01. Title of chapter.
This chapter shall be known and may be cited as the "Alachua County Ad Valorem Tax Exemptions for Historic Properties Ordinance."
(Ord. No. 96-9, § 1, 5-14-96)
Sec. 39.7.02. Exemption authorized; amount; applicability.
(a) The board of county commissioners may grant ad valorem tax exemptions under state constitution section 3, article VII, for improve-ments to historic properties located anywhere within the incorporated and unincorporated areas of the county, pursuant to the provisions of this chapter. The exemption from ad valorem taxation pursuant to this section applies the assessed value of all eligible improvements which result from the restoration, rehabilitation, or renovation of such properties in accordance with guidelines established in F.S. § 196.1997 and Florida Admin-istrative Code, rule 1A-38. In order for the property to qualify for the exemption, any such im-provements must be made on or after the day this chapter authorizing ad valorem tax exemption for historic properties is effective.
(b) The exemption will be for up to 100 percent of the assessed value of the eligible improvements and will apply only to those taxes levied by the county that are not levied for the payment of bonds or authorized by a vote of the electors pursuant to Florida Constitution section 9(b) or section 12; article VII. Any exemption granted pursuant to this chapter to a particular property shall remain in effect for ten years. The duration of the exemption shall continue regardless of any change in the authority of the county to grant such exemptions or any change in the ownership of the property. In order to retain an exemption, however, the historic character of the property, and improvements which qualified the property for an exemption, must be maintained over the period for which the exemption was granted.
(Ord. No. 96-9, § 2, 5-14-96)
Sec. 39.7.03. Qualification requirements relating to type and location of property.
(a) To be qualified for an exemption under this chapter, the type and location of historic property for which exemptions may be granted shall be reviewed and must meet one of the following requirements at the time the resolution granting the exemption is approved:
(1) Individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966, as amended; or(b) The entities which provide review and rec-ommendations to the county relative to satisfaction of these requirements shall be those desig-nated in accordance with section 39.7.08, below.
(2) A contributing property to a National Register listed district; or
(3) Designated as a historic property, or as a contributing property to a designated historic district, in accordance with a local historic preservation ordinance.
(Ord. No. 96-9, § 3, 5-14-96)
Sec. 39.7.04. Qualification requirements for improvements.
In order for an improvement to an historic property to qualify the property for an exemption, the improvement must be:
(1) Consistent with the United States Secretary of the Interior's standards for rehabilitation; and
(2) Determined by the division of historical resources or the local historic preservation office approved and certified by the department of state, whichever is applicable, to meet criteria established in rule 1A-38, Florida Administrative Code.
(Ord. No. 96-9, § 4, 5-14-96)
Sec. 39.7.05. Additional exemption for his-toric properties open to public.
(a) In addition to meeting the criteria established in rules adopted by the department of state under F.S. § 196.1997, an historic property is qualified for an additional ad valorem tax exemption for historic properties open to the public if the division of historical resources or the local historic preservation office approved and certified by the department of state, whichever is applicable, determines that the property meets the criteria established in Florida Administrative Code, rule IA-38, pursuant to F .S. § 196.1998 and in this section of this chapter.
(b) Historic properties and their improvements which meet the following shall be considered for additional ad valorem tax exemption for historic properties open to the public as detailed below:
(1) The improvement qualifies as an improvement to an historic property for an exemption pursuant to sections 39.7.03 and 39.7.04 of this chapter and the property is used for nonprofit or governmental purposes; and(c) The board of county commissioners may authorize exemption by resolution of up to 100 percent of the assessed value of the property, as improved, the provisions in subsection 39.7.02(a) of this chapter limiting the exemption to the increase in the assessed value of the improvement resulting from restoration, renovation or rehabil-itation notwithstanding, if all other provisions of this chapter are complied with. The exemption applies only to real property to which improvements are made by or for the use of the existing owner. In order for the property to qualify for the exemption provided in this chapter, any such improvements must be made on or after the day the ordinance granting the exemption is effective.
(2) The property is determined by an organization designated by section 39.7.08 of this chapter to be regularly and frequently open for the public's visitation, use and benefit; and
(3) The assessed value of the improvement is equal to at least 50 percent of the total assessed value of the property as improved.
(Ord. No. 96-9, § 5, 5-14-96)
Sec. 39.7.06. Taxes for which exemptions are applicable.
All exemptions under this chapter shall apply only to ad valorem taxes levied by the county, including those for the municipal services taxing unit, as applicable; however, the exemptions do not apply to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to state constitution section 9(b) or section 12, article VII.
(Ord. No. 96-9, § 6, 5-14-96)
Sec. 39.7 .07. Period of exemption.
Any ad valorem tax exemptions granted for historic properties shall remain in effect for ten years with respect to any particular property, regardless of any change in the authority of the county to grant such exemptions or any change in the ownership of the property. In order to retain the exemption, however, the historic character of the property, and improvements which qualified the property for an exemption, must be maintained according to the terms of the covenant required by section 39.7.09, below, over the period for which the exemption is granted.
(Ord. No. 96-9, § 7, 5-14-96)
Sec. 39.7.08. Designated organizations for review of applications.
(a) Local historic preservation offices approved and certified by the department of state which are located within the county, or the division of historical resources of the department of state, are hereby designated to review applications for ad valorem tax exemptions for historic properties in accordance with the Florida Administrative Code, rule 1A-38, depending upon a property's location as follows:
(1) Property in the county located within an incorporated municipality which has a local historic preservation office approved and certified by the department of state shall be reviewed by that local historic preservation office;(b) The applicable designated review organization shall provide a recommendation to the board of county commissioners to grant or deny the exemption. The recommendation, and the reasons therefor, must be provided to the applicant and to the county department of growth management before consideration of the application at an offi-cial meeting of the board of county commissioners.
(2) Property in the county located within incorporated municipalities which do not have local preservation offices approved and certified by the department of state shall be reviewed by the division of historical resources of the department of state; and
(3) Property in the county which is located within the unincorporated areas shall be reviewed by the Division of Historical Resources of the Florida Department of State.
(Ord. No. 96-9, § 8, 5-14-96)
Sec. 39.7.09. Covenant or agreement providing for maintenance of historical character; transfer of ownership of property.
(a) A covenant or agreement is required to qualify for an exemption, in accordance with the following:
(1) The property owner must enter into a covenant or agreement with the board of county commissioners for ten years from the date of the grant of exemption.(b) Violation of the covenant or agreement all result in the property owner being subject to payment of the differences between the total amount of taxes which would have been due in March in each of the previous years in which the covenant or agreement was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in F.S. § 212.12(3).
(2) The form of the covenant or agreement shall be established by and any amendment thereof approved by the department of state and shall require that the character of the property and the qualifying improvements to the property be maintained during the ten-year period that the exemption is granted. The covenant or agreement shall be binding on the current property owner, transferee, and their heirs, successors or assigns.
(3) The form of the covenant or agreement shall require the current property owner to provide notice to the transferee and their heirs, successors or assigns of the existence of the covenant or agreement and provide for an inspection of the property by the county department of growth management or the local historic preservation office approved and certified by the department of state, as appropriate, to ensure the character of the property and the qualifying improvements to the prop-erty evidenced by the written application required by section 39.7.10 of this chapter have been maintained prior to the transfer of the property.
(Ord. No. 96-9, § 9, 5-14-96)
Sec. 39.7.10. Application for exemption.
(a) Any owner of record or authorized agent at desires an ad valorem tax exemption for the improvement of an historic property must, in the year the exemption is desired to take effect, file with the board of county commissioners through the Alachua County Department of Growth Management, Office of Planning and Development, a written application either on a form prescribed by the department of state or a prescribed form amended by a certified local government which has been approved by the department of state. The application form may be obtained through either a local historic preservation office approved and certified by the department of state, the Alachua County Department of Growth Management, or the division of historical resources. The application must include the following information:
(1) The name of the property owner and the location of the historic property.(b) The person or corporation that desires an ad valorem tax exemption for the improvement of an historic property shall deliver a copy of each application for an historic preservation tax exemption to either the local historic preservation office approved and certified by the department of state for the municipality in which the historic property is located, or the division of historical resources, as applicable, for review and recommendation. The application submitted to the county shall not be considered to be complete until the recommendations and determinations of the applicable organization designated by section 39.7.08 have been received by the Alachua County Department of Growth Management, and the requirements of sections 39.7.03 through 39.7.05 of this chapter, if applicable, have been met.
(2) A description of the improvements to real property for which an exemption is requested and the date of commencement of construction of such improvements.
(3) Proof that the property that is to be rehabilitated or renovated as been determined to be a historic property qualified under section 39.7.03 of this chapter by the designated local historic preservation office approved and certified by the department of state or the division of historical resources, whichever is applicable.
(4) Proof that the local historic preservation office approved and certified by the department of state or the division of historical resources, whichever is applicable, has determined that the improvements to the property will be consistent with the United States Secretary of the Interior's standards for rehabilitation and will be made in accordance with Florida Administrative Code rule 1A-38.
(5) Other information deemed necessary by the board of county commissioners, the local historic preservation office approved and certified by the department of state or the division of historical resources.
(c) The board of county commissioners may impose fees relative to the costs incurred by the county in processing applications and administering the exemptions granted.
(Ord. No. 96-9, § 10, 5-14-96)
Sec. 39.7.11. Property appraiser's report.
The board of county commissioners shall deliver a copy of each completed application for an historic preservation ad valorem tax exemption to the county property appraiser. Upon certification of the assessment roll, or recertification, if applicable, pursuant to F.S. § 193.122, for each fiscal year during which this chapter is in effect, the property appraiser shall report the following information to the board of county commissioners:
(1) The total taxable value of all property within the county for the current fiscal year; and
(2) The total exempted value of all property in the county which has been approved to receive historic preservation ad valorem tax exemption for the current fiscal year.
(Ord. No. 96-9, § 11, 5-14-96)
Sec. 39.7.12. Approval by board.
A majority vote of the board of county commissioners shall be required to approve a written application for exemption after receipt of the recommendation by the applicable organization designated in section 39.7.08 of this chapter. Such exemption shall take effect on January 1 follow-ing substantial completion of the improvement. If the exemption is granted, the board of county commissioners shall adopt a resolution that includes the following:
(1) A finding that the historic property is qualified and meets the requirements of this chapter.
(2) The name of the owner and the address of the historic property for which the exemption is granted.
(3) The ten-year period of time for which the exemption will remain in effect and the expiration date of the exemption.
(Ord. No. 96-9, § 12, 5-14-96)