Res 07-1220120215105840344.pdf
MEMORANDUM
TO:Mayor and City Commissioners
FROM:Amy E. Alvarez, Historic Preservation Planner
Paul Dorling, AICP, Director of Planning and Zoning
THROUGH:City Manager
DATE:January 31, 2012
SUBJECT:AGENDA ITEM 8.A. - REGULAR COMMISSION MEETI NG OF FEBRUARY 7, 2012
RESOLUTION NO. 07 -12 (TAX EXEMPTION REQUEST FOR ELIGIBLE
IMPROVEMENTS/124 NORTH SWINTON AVENUE)
ITEM BEFORE COMMISSION
The item before the City Commission is approval of th e tax exemption request for improvements to the
property located at 124 North Swinton Avenue , Old School Square Historic District.
BACKGROUND
The subject property originally consisted of a circa 1910 frame vernacular style, two story structure,
converted from a single-family residence to retail use in 1993. The property is designated as
contributing to the Old School Square Historic District.
At its meeting of November 18, 2009, the HPB approved a Class III Site Plan Modification for the
demolition of a circa 1983 one-story, detached garage, and construction of a two-story accessory
structure containing approximately 1,000 square feet for additional office space. No additional on-site
parking spaces were constructed as the City Commission approved a request for four (4) in-lieu o f
parking spaces at its mee ting of May 19, 2009.
ANALYSIS
The improvements, both interior and exterior, are complete, and a Certificate of Occupancy (CO) was
issued on July 15, 2011. The applicant is now applying for tax exemption status for those
improvements.
The HPB considered the tax exemption request at their January 18, 2012 meeting and recommended
approval of the Ad Valorem Tax Exemption Application. The tax exemption will apply only to the
difference in assessed value after the eligible property improvements.
The applicant is now before the City Commission for final approval of Part 2 of the exemption request.
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If approved, the request will be forwarded to the Palm Beach County Property Appraiser’s Office and
the Palm Beach County Planning and Zoning Department for recordation and final appraisal of the
improvements. Additional background and an analysis of the request are provided in the attached HPB
Memorandum Staff Report.
The request contains qualifying improvements under LDR Section 4.5.1(M)(5)(a)(i)-(iv) and is
compliant with the City’s Land Development Regulations, the Historic Preservation Design Guidelines,
and the Secretary of the Interior’s Standards for Rehabilitation.
Pursuant to LDR Section 4.5.1(M)(10), the "Final Application/ Request for Review of Completed
Work" was submitted within eighteen (18) months of the CO. The City’s Community Improvement
Department has verified that the work has been completed, passed the final inspection, and the
Certificate of Occupancy was issued on July 15, 2011.
As mandated by LDR Section 4.5.1(M)(10), the Historic Preservation Board reviewed the Final
Application at its meeting of January 18, 2012, and determined that the completed improvements were
in compliance with the previously approved request. Pursuant to LDR Section 4.5.1(M)(12), upon
approval of a Final Application/Request for Review of Completed Work by the Historic Preservation
Board, the Final Application shall be placed by re solution on the agenda of the City Commission for
approval.
The expenditures associated with the qualifying improvements total approximately $380,000. The tax
exemption will be limited to the increase in assessed value (as determined by the Palm Beach County
Property Appraiser) and result in an abatement of taxes on the City and County portions for a period o f
ten years from the date of approval.
RECOMMENDATION
Approve the tax exemption request, “Part 2/Final A pplication Request for Revi ew of Completed Work”
for site improvements to the property located at 124 North Swinton Avenue, Old School Square
Historic District, based upon positive findings with re spect to LDR Sections 4.5.1(M)(5)(a)(iii) and (M)
(5)(b) and the Delray Beach Historic Preservation Design Guidelines.
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