§ 1-7-93. Requirements.

Every person claiming the additional homestead exemption pursuant to this subsection is subject to the following provisions:

(1)

A sworn statement of household income on a form prescribed by the Florida Department of Revenue must be submitted to the county property appraiser no later than March 1 of each year.

(2)

Pursuant to F.S. § 196.075(5), the sworn statement must be supported by copies of all federal income tax returns for the prior year, wage and earning statements (W-2 forms), any request for an extension of time to file returns, and any other documentation deemed necessary, for each member of the household, and required by the property appraiser. The sworn statement shall attest to the accuracy of the documents and grant permission to allow review of the documents if requested by the property appraiser. Submission of supporting documentation is not required for the renewal of an exemption unless the property appraiser requests such documentation.

(3)

Pursuant to F.S. § 196.075(5), the property appraiser is authorized to generate random audits of the taxpayers' sworn statements to ensure the accuracy of the household income reported. If so selected for audit, a taxpayer shall execute the required Internal Revenue Service forms authorizing the Internal Revenue Service to release tax information to the property appraiser's office. All reviews conducted by the property appraiser shall be completed on or before June 1.

(4)

Failure to file the application and sworn statement by March 1 of each year or failure to provide the required supporting documentation shall constitute a waiver of the additional exemption privilege.

(5)

If title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of this additional homestead exemption.

(6)

Receipt of the additional homestead exemption provided for in this subsection shall be subject to the provisions of F.S. §§ 196.075, 196.131 and 196.161, as amended, pertaining to wrongful receipt of a homestead exemption.

(Ord. No. 2013-021, § 1, 7-23-13)