§ 18.3-217. Application for assessment reduction.

(a)

An owner claiming the assessment reduction must submit a sworn application for assessment reduction for living quarters of parents or grandparents on form DR-501PGP, as the same may be modified by the property appraiser no later than March 1 of the year for which the assessment reduction is claimed. The property appraiser may not grant the assessment reduction without the required application or documentation to support the owner's claim for the assessment reduction.

(b)

At the time each owner files a claim for the assessment reduction, the property appraiser shall deliver to the owner a receipt over his or her signature, or that of a duly authorized deputy, which shall appropriately identify the real property covered in the application, shall bear the date as of the day such claim is received by the property appraiser, and shall include any serial number or other identifying data desired by the property appraiser. The possession of such receipt shall constitute conclusive proof of the filing of the claim.

(c)

The provisions of subsections (1), (5), (6), (7), and (8) of F.S., § 196.011 governing applications for exemptions are applicable to the granting of an assessment reduction.

(d)

An annual application claiming the assessment reduction is not required after the initial application for an applicable property is filed and granted. Notwithstanding such waiver of the requirement to reapply annually, an application is required if property granted a reduction is sold or otherwise disposed of the ownership changes in any manner, the applicant for the reduction ceases to use the property as his or her homestead, or the status of the owner changes so as to change the use of the property qualifying for the reduction pursuant to the ordinance.

(e)

The owner shall notify the property appraiser when the owner no longer qualifies for the reduction in assessed value for living quarters as provided for in this section.

(Ord. No. 2004-58, § 7, 9-14-04; Ord. No. 2016-2, § 1, 1-26-15)

Editor's note

It should be noted that § 3 of Ord. No. 2016-2 states that this ordinance shall become effective as provided by Florida general law to take effect retroactively to the 1st day of January, 2016.