§ 18.3-213. Requirements.

In order to qualify for the assessment reduction pursuant to this article, the following requirements must be met:

(a)

A reduction may be granted only to the owner of homestead property where the construction or reconstruction for which the reduction is requested has occurred;

(b)

The construction or reconstruction must be consistent with local land development regulations, including, where applicable, proper application for a building permit;

(c)

The construction or reconstruction for which the assessment reduction is granted must have been substantially completed on or before January 1 of the year the assessment reduction first applies;

(d)

The property to which the assessment reduction applies must have been an existing homestead at the time the construction or reconstruction is substantially complete and each January 1 thereafter;

(e)

The qualified parent or grandparent must maintain his or her primary residence on the homestead property on January 1 of the year the assessment reduction first applies and each January 1 thereafter for the assessment reduction to continue to apply;

(f)

The construction or reconstruction must have been substantially completed after January 7, 2003, the effective date of Section 193.703, Florida Statutes. No assessment reduction will be allowed for construction or reconstruction which was substantially complete prior to January 7, 2003; and

(g)

At least one (1) qualifying parent or grandparent must be at least sixty-two (62) years of age

(Ord. No. 2004-58, § 3, 9-14-04)