34-95 FAILED ON 2ND/FINAL READING - JUNE 20, 1995
ORDINANCE NO. 34-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, AMENDING ARTICLE 4.5, "OVERLAY
AND ENVIRONMENTAL MANAGEMENT DISTRICTS", OF THE LAND
DEVELOPMENT REGULATIONS OF THE CITY OF DELRAY BEACH,
FLORIDA, BY ENACTING A NEW SUBSECTION 4.5.1(M), "TAX
EXEMPTION FOR HISTORIC PROPERTIES", TO AUTHORIZE AD
VALOREM TAX EXEMPTIONS FOR HISTORIC PROPERTIES;
ESTABLISHING REQUIREMENTS AND PROCEDURES; DESIGNATING
THE HISTORIC PRESERVATION BOARD TO REVIEW
APPLICATIONS AND MAKE RECOMMENDATIONS TO THE CITY
COMMISSION; ESTABLISHING PENALTIES; PROVIDING A
SAVING CLAUSE, A REPEALER CLAUSE, AND AN EFFECTIVE
DATE.
WHEREAS, the citizens of Florida amended the Florida
Constitution, Article 7, Section 3(e), to authorize counties and
municipalities to grant a partial ad valorem tax exemption to owners
of historic properties for improvements to such properties which are
the result of the restoration, renovation or rehabilitation of the
historic properties; and
WHEREAS, the Florida legislature enacted Sections 196.1997
and 196.1998, Florida Statutes (1992) to govern the allowance of such
exemptions; and
WHEREAS, the City Commission desires to create a partial ad
valorem tax exemption for qualifying improvements of historic
properties as a means to encourage more restoration, renovation and
rehabilitation of such properties and to stabilize and improve
property values in the City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Article 4.5, "Overlay and Environmental
Management Districts", Section 4.5.1, "Historic Preservation Sites and
Districts", of the Land Development Regulations of the Code of
Ordinances of the City of Delray Beach, Florida, be, and the same is
hereby amended by enacting a new subsection 4.5.1(M), "Tax Exemption
for Historic Properties", to read as follows:
4.5.1(M) Tax Exemption for Historic Properties.
(1) The City Commission hereby creates a tax exemption for
the restoration, renovation or rehabilitation of qualifying historic
properties designated in Section 4.5.1(M)(4). Qualifying properties
shall be exempt from that portion of ad valorem taxation levied by the
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City of Delray Beach on 100% of the increase in assessed value
resulting from any renovation, restoration or rehabilitation of the
qualifying property made on or after the effective date of this
ordinance.
The above exemption does not apply to:
(a) Taxes levied for payment of bonds;
(b) Taxes authorized by a vote of the electors
pursuant to Section 9(b) or Section 12, Article 7
of the Florida Constitution; or
(c) Personal property.
(2) Duration of Tax Exemption.
(a) The exemption period shall be for ten (10) years,
beginning January 1st following the year in which final approval is
given by the City Commission and the Palm Beach County Property
Appraiser has been instructed to provide such exemption. However, the
City Commission shall have the discretion to set a lesser term if
requested by the property owner in the original application.
(b) The term of the exemption shall be specified in
the resolution approving the exemption and shall continue regardless
of any changes in the authority of the City to grant such exemption or
change in ownership of the property. To retain an exemption, the
historic character of the property and the improvements which
qualified the property for an exemption must be maintained in their
historic state over the period for which the exemption was granted.
(3) Effective Date of Exemption,
The effective date of the tax exemption shall be
January ! of the year following the year in which a historic
preservation exemption covenant is recorded and a copy of the Final
Application and resolution of the City Commission, as approved, have
been transmitted to the Palm Beach County Property Appraiser.
(4) Oualifying Properties and Improvements.
(a) The following real property in the City is
qualifying property for the purposes of this ordinance if at the time
the exemption is approved by the City Commission, the property:
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(1) is individually listed in the National
Register of Historic Places pursuant to the National Historic
Preservation Act of-1966, as amended, or
(2) is a contributing property to a National
Register-listed district; or
(3) is designated as a historic property, or as a
contributing property to a historic district, under the terms of the
City's historic preservation ordinance; and
(4) has been certified by the Historic
Preservation Board as satisfying (a)(1), (2), or (3).
(b) For an improvement to a historic property to
qualify the property for an exemption, the improvement must:
(1) be consistent with the United States
Secretary of the Interior's Standards for Rehabilitation, as amended;
(2) be determined by the Historic Preservation
Board to meet criteria established in rules adopted by the Department
of State, Division of Historical Resources, FAC 1A-38, as amended, and
(3) be consistent with Section 4.5.1(E),
"Development Standards", of the City's Land Development Regulations.
(5) Evaluation of Property Used for Government or Nonprofit
Purposes.
(a) For purposes of the exemption under Section
196.~99B, Florida Statutes, a property is being used for government or
nonprofit purposes if the sole occupant of at least 65 percent of the
useable space is an agency of the federal, state or a local government
unit or a nonprofit organization certified by the Department of State
under Section 617.013, Florida Statutes.
(b) For purposes of the exemption under Section
196.1998, Florida Statutes, a property is considered regularly and
frequently open to the public if public access to the property is
provided not less than 12 days a year on an equitably spaced basis,
and at other times by appointment. Nothing herein shall prohibit the
owner from charging a reasonable nondiscriminatory admission fee,
comparable to fees charged at similar facilities in the area.
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(6) Application for Exemption.
Any property owner, or the authorized agent of the
owner, that desires' an ad valorem tax exemption for the improvement of
a historic property must file a written application with the Planning
and Zoning Department. The application shall be made on the two-part
Historic Preservation Property Tax Exemption Application, approved by
the State of Florida, Division of Historical Resources. Part 1 of the
application, the Preconstruction Application, shall be submitted
before qualifying improvements are initiated and Part 2, the Final
Application/Request for Review of Completed Work, shall be submitted
upon completion of the qualifying improvements. The Final Application
shall contain the Historic Preservation Exemption Covenant, as
provided for herein.
(7) Part 1. Preconstruction Application.
A Preconstruction Application shall be filed with the
Planning and Zoning Department before the qualifying project is
initiated. The Preconstruction Application shall also contain
information concerning the proposed cost of the qualifying improvement
and be accompanied by a copy of the most recent tax bill from the Palm
Beach County Property Appraiser for the property. Upon receipt of the
Preconstruction Application, the Historic Preservation Planner shall
review the application and determine whether the application is
complete and whether the property satisfies the requirements of
Section 4.5.1(M)(4)(a) and is therefore eligible for review by the
Historic Preservation Board.
(8) Review of Preconstruction Application by the Historic
Preservation Board.
The Historic Preservation Board shall review the
Preconstruction Application within 60 days of the Historic
Preservation Planner's determination of eligibility. If all or part
of the proposed work involves exterior work requiring the issuance of
a Certificate of Appropriateness, the exterior portion of the work
shall be reviewed in accordance with the Certificate of
Appropriateness process simultaneously with the Part
Preconstruction Application. If site plan approval or a variance is
required for the project, the respective applications shall be
presented to the Historic Preservation Board in conjunction with the
Certificate of Appropriateness review process. A Preconstruction
Application which requires a Certificate of Appropriateness shall not
be considered until the Certificate of Appropriateness is approved by
the Historic Preservation Board.
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(a) If the Historic Preservation Board determines that
the work as proposed is a qualifying improvement and is in compliance
with the review standards contained in Section 4.5.1(M)(4), the
Preconstruction Application and, if applicable, the Certificate of
Appropriateness shall be approved by the Historic Preservation Board,
and the Board shall issue a written order to the applicant.
(b) If the Historic Preservation Board determines that
the work as proposed is not a qualifying improvement or is not in
compliance with the review standards contained in Section 4.5.1(M)(4),
the applicant shall be so advised in writing.
(9) Issuance of Other Permits or ApDroval.
The Building Department must review and approve all
Preconstruction Applications with respect to the applicable code
requirements before issuing a building permit. The Building
Department shall review all plans prior to the Historic Preservation
Board's review.
(10) Part 2. Final Application/Request for Review of
Completed WQrk.
(a) If the Historic Preservation Board determines that
the work is a qualifying improvement and is in compliance with the
review standards contained in Section 4.5.1(M)(4), the Board shall
approve the Final Application/Request for Review of Completed Work and
issue a written order to the applicant. The City will inspect the
completed work to verify such compliance. The review of the Historic
Preservation Board shall be completed within thirty (30) days of the
receipt of the Final Application/Request for Review of Completed Work.
(b) The Final Application/Request for Review of
Completed Work shall be accompanied by documentation of the total cost
of the qualifying improvements. Appropriate documentation may
include, but is not limited to, paid contractor's bills, AIA Form
702-703, cancelled checks, and an approved building permit application
listing the cost of work to be performed. Upon the receipt of a Final
Application/Request for Review of Completed Work and all required
supporting documents, the Historic Preservation Board shall conduct a
review at a regularly scheduled public meeting to determine whether or
not the completed improvements are in compliance with the work
described in the Preconstruction Application, approved amendments, if
any, and Section 4.5.1(M)(4)(b). After the above review, the Historic
Preservation Board shall recommend that the City Commission grant or
deny the exemption.
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(c) If the Historic Preservation Board determines that
the work as completed is either not a qualifying improvement or is not
in compliance with the review standards contained in Section
4.5.1(M)(4), the applicant shall be advised that the Final Application
has been denied. Such denial shall be in writing and the Historic
Preservation Planner shall provide a written summary of the reasons
for the determination.
(11) Appeal to the Historic Preservation Board's Decision.
Review and reversal of any action taken by the Historic
Preservation Board is appealable to the City Commission pursuant to
Section 2.4.7(E), "Appeals".
(12) Approval by the City Commission.
Upon approval of a Final Application/Request for Review
of Completed Work by the Historic Preservation Board, the Final
Application shall be placed by resolution on the agenda of the City
Commission for approval. The resolution of the City Commission
approving the Final Application shall provide the name of the owner of
the property, the property address and legal description, require the
owner to record the restrictive covenant as provided in Section
4.5.1(M)(13) in the official records of Palm Beach County as a
condition of receiving the exemption, the period of time the exemption
will remain in effect, and the expiration date of the exemption.
(13) Historic Preservation Exemption Covenant.
To qualify for an exemption, the applicant must sign
and return the Historic Preservation Exemption Covenant with the Final
Application/Request for Review of Completed Work. The covenant shall
be in a form as established by the Department of State, Division of
Historical Resources, and applicable for the term for which the
exemption is granted and shall require the character of the property
and qualifying improvements to be maintained during the period that
the exemption is granted.
On or before the effective date of the exemption, the
owner of the property shall have the covenant recorded in the official
records of Palm Beach County, Florida, and shall cause a certified
copy of the recorded covenant to be delivered to the Historic
Preservation Planner. Such covenant shall be binding on the current
property owner, transferees, and their heirs, assigns and successors.
A violation of the covenant shall result in the property owner being
subject to the payment of the differences between the total amount of
the taxes which would have been due in March of each of the previous
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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 Sec. 212.12(3), Florida Statutes.
(14) Completion of Work.
An applicant must complete all work within two (2)
years following the date of approval of a Part ! Preconstruction
Application by the Historic Preservation Board. A Preconstruction
Application shall be automatically revoked if the property owner has
not submitted a Final Application/Request for Review of Completed Work
within two (2) years following the date of approval of the
Preconstruction Application.
The City Commission, upon the recommendation of the
Historic Preservation Board, may extend the %ime for completion of a
substantial improvement in accordance with the procedures of the
City's Building Code.
(15) Notice of Approval to the Property Appraiser.
Upon the receipt of a certified copy of the recorded
restrictive covenant by the Historic Preservation Planner, the
Preservation Planner shall transmit a copy of the approved Final
Application/Request for Review of Completed Work, the exemption
covenant and the resolution of the City Commission approving the Final
Application and authorizing the tax exemption to the Palm Beach County
Property Appraiser.
(16) Revocation Proceedings.
(a) The Historic Preservation Board may initiate
proceedings to revoke the ad valorem tax exemption provided herein, in
the event the applicant, or subsequent owner or successors in interest
to the property, fails to maintain the property according to the
terms, conditions and standards of the Historic Preservation Exemption
Covenant.
(b) The Historic Preservation Board shall provide
notice to the current owner of record of the property and hold a
revocation hearing in the same manner as in Section 4.5.1(M)(10), and
make a recommendation to the City Commission.
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(c) The City Commission shall review the
recommendation of the Historic Preservation Board and make a
determination as to whether the tax exemption shall be revoked.
Should the City Co~mission determine that the tax exemption shall be
revoked, a written resolution revoking the exemption and notice of
penalties as provided in Paragraph 4 of the covenant shall be provided
to the owner, the Palm Beach County Property Appraiser, and filed in
the official records of Palm Beach County.
(d) Upon receipt of the resolution revoking the tax
exemption, the Palm Beach County Property Appraiser shall discontinue
the tax exemption on the property as of January 1st of the year
following receipt of the notice of revocation.
(17) Reapplication.
An applicant previously granted a Historic Preservation
Tax Exemption by the Historic Preservation Board may undertake an
additional substantial improvement project during the Exemption
Period, or following its expiration, and reapply for an additional
Historic Preservation Tax Exemption for such subsequent work.
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence, or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 4. That this ordinance shall become effective
immediately upon its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of . . , 1995.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
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MEMORANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER ~
SUBJECT: AGENDA ITEM ~ /0'~'- MEETING OF JUNE 20. 1995
SECOND READING AND PUBLIC HEARING FOR ORDINANCE NO.
~4-9~ (TAX EXEMPTION FOR HISTORIC PROPERTIES)
DATE: JUNE 16, 1995
This is second reading and public hearing for Ordinance No. 34-95
which amends the Land Development Regulations by enacting a new
subsection 4.5.1(M), "Tax Exemption for Historic Properties" It
authorizes a partial ad valorem tax exemption for qualifying
improvements to historic properties and is intended to encourage
more restoration, renovation and rehabilitation of these
properties in an ongoing effort to stabilize and improve property
values in the City. The ordinance establishes requirements and
procedures in order to receive and maintain an exemption for the
specified term, and designates the Historic Preservation Board to
review applications and make recommendations to the City
Commission. It also provides for revocation of the exemption in
the event the applicant fails to maintain the property according
to the terms and conditions of the Historic Preservation
Exemption Covenant.
This ordinance was first reviewed in April, 1994. Action was
delayed to allow additional time to address concerns expressed by
the Community Redevelopment Agency and for further review by the
Historic Preservation Board and the Planning and Zoning Board.
Questions raised have been addressed and are included in the
attached staff report. On February 9, 1995, the CRA recommended
the ordinance for approval. On March 15th, the Historic
Preservation Board unanimously recommended approval. On May 15,
1995, the Planning and Zoning Board voted unanimously to
recommend approval of the ordinance.
At first reading on June 6, 1995, questions were raised by Mayor
Lynch concerning whether the tax exemption would apply to
eligible properties in the CBD in light of the tax increment
financing (TIF). The City Attorney's office is reviewing this
issue and will provide a report at Tuesday's meeting. The
Commission passed Ordinance No. 34-95 on first reading by a vote
of 4 to 1 (Mayor Lynch dissenting).
Recommend consideration of Ordinance No. 34-95 on second and
final reading.
MEMQRANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER~
SUBJECT: ASENDA ITEM ~ /~-~' - MEETING OF JUNE 6. 1995
FIRST READING FOR ORDINANCE NO. 34-95 (TAX EXEMPTIQN
FQR HISTORIC PROPERTIES~
DATE: JUNE 2, 1995
This is first reading for Ordinance No. 34-95 which amends the
Land Development Regulations by .enacting a new subsection
4.5.1(M), "Tax Exemption for Historic Properties". It authorizes
a partial ad valorem tax exemption for qualifying improvements to
historic properties and is intended to encourage more
restoration, renovation and rehabilitation of these properties in
an ongoing effort to stabilize and improve property values in the
City. The ordinance establishes requirements and procedures in
order to receive and maintain an exemption for the specified
term, and designates the Historic Preservation Board to review
applications and make recommendations to the City Commission. It
also provides for revocation of the exemption in the event the
applicant fails to maintain the property according to the terms
and conditions of the Historic Preservation Exemption Covenant.
This ordinance was first reviewed in April, 1994. Action was
delayed to allow additional time to address concerns expressed by
the Community Redevelopment Agency and for further review by the
Historic Preservation Board and the Planning and Zoning Board.
Questions raised have been addressed and are included in the
attached staff report. On February 9, 1995, the CRA recommended
the ordinance for approval. On March 15th, the Historic
Preservation Board unanimously recommended approval. On May 15,
1995, the Planning and Zoning Board voted unanimously to
recommend approval of the ordinance.
Recommend approval of Ordinance No. 34-95 on first reading. If
passed, a public hearing will be held on June 20, 1995.
CITY COMMISSION DOCUMENTATION
TO: ~,~,VID T. HAI~N, CITY MANAGER
DEPARTMENT OF PLANNING AND' ZONING
SUBJECT: MEETING OF JUNE 6, 1995
AMENDMENT TO THE LDRS ALLOWING FOR AN EXEMPTION
FROM CERTAIN PROPERTY TAXES WHEN ASSOCIATED WITH
IMPROVEMENTS TO HISTORIC STRUCTURES
ACTION REQUESTED OF THE COMMISSION:
The action requested of the City Commission is approval of an
amendment to the Land Development Regulations (LDRs), creating a new
subsection 4.5. I(M), "Tax Exemption for Historic Properties."
BACKGROUND:
This item was the subject of a City Commission workshop discussion in April of
last year. The ordinance was drafted subsequent to a constitutional amendment
approved by Florida voters allowing local governments to authorize property tax
exemptions for improvements to historic structures. The intent of the ordinance
is to provide incentives for the restoration and preservation of historic properties,
and to assist in efforts to revitalize older neighborhoods.
Adoption of the ordinance was delayed in response to concerns expressed by
the CRA over the potential impact of the exemptions on its tax base. In
particular, there was concern that recipients of CRA loans might also apply for
the tax exemption, thus receiving a double benefit that would detract from the
agency's ability to fund future loans. This issue was discussed further at the
CRA's meeting of February 9, 1995, at which time it was recommended for
approval. Additional background and analysis related to the ordinance is
contained in the attached Planning and Zoning Board staff report.
City Commission Documentation
LDR Amendment RE: Tax Exemption for Historic Structures
Page 2
PLANNING AND ZONING BOARD CONSIDERATION:
The Planning and Zoning Board first considered this item at its meeting of March
20, 1995. The Board had certain questions regarding the implementation of the
exemption, and continued the item. Those questions were addressed in the
attached staff report. On May 15, 1995, the Board voted unanimously to
recommend approval of the ordinance.
RECOMMENDED ACTION:
o By motion, approve the amendment creating LDR subsection
4.5.1 (M), "Tax Exemption for Historic Properties."
Attachment:
o P&Z Staff Report of May 15, 1995
PLANNING AND ZONING BOARD MEMORANDUM STAFF REPORT
MEETING OF: MAY 15, 1995
AGENDA ITEM: V.K. - AMENDMENT TO THE LAND DEVELOPMENT
REGULATIONS ALLOWING FOR AN EXEMPTION FROM
CERTAIN PROPERTY TAXES WHEN ASSOCIATED WITH
IMPROVEMENTS TO HISTORIC PROPERTIES.
ITEM BEFORE THE BOARD: '
The item before the Board is that of recommending to the
City Commission approval of an amendment to the Land
Development Regulations to allow for an exemption from
certain property taxes when associated with improvements to
Historic Properties.
BACKGROUND:
On November 3, 1992 Florida voters approved an amendment to the
State Constitution that allows local governments to provide
property tax exemption on improvements to historic properties.
The Florida Legislature enacted Section 196.1997 and 196.1988 to
govern the allowance of such exemptions. The goal of this
legislation is to encourage preservation and rehabilitation of
historic properties and to assist in efforts to revitalize older
neighborhoods and commercial areas.
Section 196.1997 provides a great deal of flexibility for
communities in drafting an incentive ordinance. The Historic
Preservation Board recommended that a draft ordinance be
prepared and has made suggestions with respect to the philosophy
and objectives of the ordinance as follows:
Encourage restoration, renovation and rehabilitation without
adversely affecting the property tax base or finances of the
City.
Assure that the work visibly improves the exterior of the
property and therefore improves the neighborhood.
Assure that the program is easy to administer by the City.
Assure that the incentive is significant enough that
property owners will want to participate.
On April 5, 1994 a draft of the proposed ordinance for the City
.was sent to a City Commission Workshop meeting for comments.
V.K.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certain Property Taxes when Associated with
Improvements to Historic Properties.
Page 2
The Commission favored the ordinance but had concerns with
respect to. its impact on the CRA's tax base, as the majority of
eligible properties are located within its boundaries. It was
felt that by exempting certain property taxes less money would
be collected for the CRA's interest free loan program.
Applicants applying for both the exemption and the loan would be
doubly depriving those whose properties were not historically
eligible and who depend on the loan program for help with
renovation. The Commission recommended that a draft of the
ordinance be submitted to the CRA.
On May 4, 1994 the Historic Preservation Board reviewed and
approved the final~ draft of the ordinance with several minor
changes in the language. The Board agreed to make its formal
recommendation to the Planning and Zoning Board after comments
from the CRA were received.
The CRA reviewed the final draft at its meeting of May 12, 1994,
however, no formal comments were forthcoming. On February 9,
1995, the CRA Board considered the ordinance again, and
recommended that it be adopted with the proviso that an
individual exercising the tax exemption not apply for a CRA
subsidized loan. This will prevent owners of historic
properties from receiving the double benefit of an interest free
rehabilitation loan and a tax exemption for the improvements.
On March 20, 1995, the P & Z Board considered the amendment and,
because of questions and concerns, deferred the action to its
meeting of May 15, 1995. The following analysis addresses some
of the questions and concerns that were expressed by the Board.
ANALYSIS OF THE PROPOSED ORDINANCE:
A property would qualify for tax exemption~if it is individually
listed on the National Register of .Historic Places; is
individually listed on the Local Register of Historic Places; or
is a contributing (historic) structure located within one of the
City's four Historic Districts.
* The'Board wanted assurance that this is clearly worded in
the ordinance. ·
Section 4.5.1(M)(4)(a) Qualifying Properties, on page
2 of the ordinance indicates which properties are
eligible as required by F.S. 196.1997.
The tax exemption will be available to owners of qualifying
residential and commercial properties for a period of 10 years.
* Board members questioned the 10 year exemption period and
felts, that this might put an undue burden on the City's tax
base and that it should perhaps be reduced to 5 years.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certain Property Taxes when Associated with
Improvements to Historic Properties.
Page 3
Section 1. F.S. 196.1997 (Ad valorem tax exemptions
for historic properties), (5) states that "the
ordinance must specify that any exemption granted
remains in effect for up to 10 years with respect to
any particular property regardless of any change in
the authority of the county or municipality to grant
such exemptions, or any change in ownership of the
property".
The text of the City ordinance may be changed to.
specify "a period of up to 10 years". However, when
the period of exemption is optional, the City
Commission must establish the period of exemption for
each individual property.
The arguments in favor of allowing the maximum ten
year time period are as follows:
Rehabilitation and adaptive re-use of historic
properties stabilizes and improves property values and
will ultimately enhance the property tax base of the
City. The 10 year exemption provides the ,best possible
positive financial incentive for rehabilitation of
historic properties.
The covenant that accompanies the exemption requires
that a property's improvements be maintained for the
period of the exemption. A 10 year period assures that
~the improvements are maintained long enough to have a
substantial positive impact 'on the surrounding
neighborhood.
Qualifying properties will be exempt from that portion of ad
valorem taxes levied by the City on 100% of the increased and
assessed value resulting from the renovation. The exemption
does not apply to taxes levied for payment of bonds, or taxes
authorized by a vote 'of the electors. The exemption does not
apply to personal property.
* The Board had questions with respect to the Property
Appraisers assessments and method of evaluation of the
improvements.
The Property Appraisers office will assign a
percentage of the dollar value of the improvements to
the total assessed value of the property. For
example, $50,000 of improvement to a property assessed
at $100,000 would result in a new assessed value of
$150~000. Thus 33% of the new assessed value will be
.forgiven. Therefore, if the property values decline or
increase in the area, the tax abatement would remain
at 33% of the yearly assessed value.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certain Property Taxes when Associated with
Improvements to Historic Properties.
Page 4
The ordinance contains a reapplication clause which allows the
applicant to reapply for an additional tax exemption for a
substantial improvement to the property during or after the
exemption period.
* The Board questioned the advisability of the reapplication
clause.
The reapplication clause was taken from the Orlando
ordinance, which was one of the first tax abatement.
ordinances written and was used as a model by other
municipalities. Nothing in F.S 196.1997 prevents a
reapplication clause. However, very few of the tax
abatement ordinances that staff has reviewed contain
this clause. It is probably advisable to eliminate the
reapplication clause from the ordinance, unless it is
linked to a very substantial improvement to the
exterior.
All exemption applications will be submitted on a form which has
been adopted by the Department of State and all applications
will be reviewed by the Historic Preservation Board through the
Certificate of Appropriateness process. After reviewing the
application at a public meeting the Historic Preservation board
will then recommend that the City Commission grant or deny the
application. A majority vote of the City Commission will be
required to approve the tax exemption. The applicant must
complete the renovation within 2 years of the initial exemption
application. The tax exemption will become effective on January
1 of the year following completion of the work.
* The Board questioned the 2 year completion period and felt
that it seemed too generous. The suggestion was made to
limit the completion period to 1 year and allow the
applicant to apply for an extension.
The two year completion date is allowed in all the
ordinances staff has reviewed and is recommended by
the Division of Historical Resources.. In some cases
the applicants will have to phase the financing of the
project. For example, adding a bedroom and bath in
one year and restoring the exterior in the next.
Requesting an extension would require considerably
more staff time as the necessity for an extension
would have to be documented for HPB review.
Documentation would require inspection of the property
and proof of financial or other hardship.
The ordinance~~ states that the tax exemption shall continue
regardless of change in ownership of the property.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certain Property Taxes when Associated with
Improvements to Historic Properties.
Page 5
* The Board was concerned that the tax abatement runs with
the property and not with the owner.
Section 1. F.S. 196.1997(5) states that the ordinance
must specify that any exemption granted remains in
effect for up to 10 years with respect to any
particular property, regardless of any change in
the authority of the county or municipality to grant
such exemptions, or any change in ownership of the
property.
Additionally, the covenant that accompanies the
exemption requires that a property's improvements be
maintained for the period of the exemption. Having-the
exemption run with the land assures that the
improvements are maintained for the duration of the
exemption, long enough to have a substantial positive
impact on the surrounding neighborhood.
The ordinance states that in order for proposed rehabilitation
to qualify for exemption the improvements must conform to the
Rules adopted by the Department of State; and be consistent with
Section 5.4.1(E) of the Historic Preservation ordinance which
includes the criteria set forth by the Secretary of the
Interior's Standards for Rehabilitation.
* The Board questioned how much additional staff time will be
needed to assure that the improvements qualify for
exemption.
Some additional staff time will be required. However,
the application is extensive and must be completed by
the applicant, and not staff. The application will be
processed through the regular Certificate of
Appropriateness (COA) review process which is required
for all exterior renovation, whether or not a tax
abatement is sought. Interior renovation will be
governed by the permitting and inspection process
required by the Building Department for any
renovation.
As of October,.1994 the following governing bodies have adopted
tax exemption ordinances:
* City of West Palm Beach
* Town of Palm Beach
* City of Orlando
* City of Tampa
* City of Coral Gables
* City of P~nsacola
* Dade 'County
* Hillsborough County
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certain Property Taxes when Associated with
Improvements to Historic Properties.
Page 6
In addition Palm Beach County has an ordinance that will be
considered in the near future.
Attached is an example of the property tax benefits for an
individual property owner.
HISTORIC PRESERVATION BOARD CONSIDERATION:
As so much time had elapsed since this ordinance was originally
drafted, it was presented again for consideration by th6
Historic Preservation Board at its meeting of March 15, 1995.
The Board recommended unanimously that the ordinance be adopted.
RECOMMENDED ACTION:
By motion, recommend to the City Commission approval of the
amendment to the Land Development Regulations to allow for an
exemption from .certain property taxes when associated with
improvements to Historic Properties.
Attachments:
* Ordinance
* Example of the Tax Benefits for an Individual Property Owner
Meeting of April5, 1994
Page3 .
EXAMPLE: OWNER OCCUPIED RESIDENTIAL PROPERTY
Before Rehabilitation:
Property Value '. $100,000'
Homestead Exemption ." . .' . -25,000 '"""
Taxable.ValUe .' .'":::.'~. 75,000 ." .:"~:'!'"':.'~
City Taxes/Yr. (.8 Mils) :"'.'. $600 ''- : -
After ~30t.000 Rehabilitation withou~Proposed Exemption: ~%.:""
property'value
... $130,000." .~'.''-'' '
Homestead Exemption " -25,000":':":'
Taxable Value .... 105,000
Property Tax/Yr (8-Mils) $840
After ~30,000 Rehabllitatl°n with-prOposed Exemption:
Property. Value $$30,000
Homestead Exemption -25,000
Taxable Value 105,000
Property Tax/Yr $75,000 @'8 Mils $600
Taxes/Yr on $30,000 improv. @1.14 Mils +34
Total Property Tax/Yr $6'34
Tax Savings per Year $ 206 '
Total Savings for 10 years $ 2,060
Flle/c: taxy' '
P'UELIC NEAR~NG ~ll be hem
W~I~ ~ THE Cl~ ~ DEL~Y
'~CH, FL~I~ ANNEXING TO
~E CI~ ~ ~L~Y B~CH, A
P~CEL ~ ~O L~TED ON
A~OXI~TELY
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~'~ISTIgG MUNIOPAL LIMITS;
~FINING THE
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R~HTS ~D ~LIGATI~S
C~ ~D ~E ~SIGNATION
~ ~ID ~ND TO THE FURUTE
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~EHENSIVE P~N; EL~*
TO ~EED UNDER THE
~ H~RING ~1~ PRG
~N ~EN~ENTS; ~G
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~VINGS ~U~, AND AN EFFEC*
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~B~CH, F~RI~ KNNEXING TO
'~E CI~ ~ ~L~Y ~EACH,
P~CEL ~ ~ND L~TED ON
~E ~$T $1DE ~ MILITARY
T~I~ A~ROXI~TELY
~ ~H ~ AT~NTIC AVE.
EXISTING MUNICIPAL LIMITS;
~DEFINING THE ~NDARIES
THE CI~ TO lgCLU~ ~ID
~D ; PR~IDING FOR THE
~ID ~D; AFFIXING AN ~FI-
CI~ ~ND USE ~S)G~ATION
~ ~ID ~D TO THE FUTURE
~D ~E ~P ~ ~TAINED IN
~ CI~ ~ ~LRAY
~PREHENSiVE P~N; E~ECT-
TO ~EED UNDER THE
H~RING ~TION PRG
~ ~ ~LL ~LE
P~N ~EN~ENTS; PRG
~DING ~ THE Z~ING THERE.
TO ~ (~NRED ~FICE
~NTER) DI~RI~;PR~IDING A
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~DI~NCE ~ THE C~ ~
~CH, ~1~ ~RRECTING
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~RCI~ IN FART, AND T~NSI.
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~TED tN BL~KS ~, R AND ~,
~TICU~RLY ~RIBED
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~IDIK A GENE~L REPEAL.
THE ~ (S~CIAL ACTIVI.
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~ GE~GE BU~H ~LE-
V~D AND P~ T~IL K~N
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aR ~SE, ~D ~ EFFEC*
T~ ~TE.
.'~
CITY OF DELRAY BEACH, FLORIDA
NOTICE OF PUBLIC HEARING
A PUBLIC HEARING will be held on the following proposed
ordinances at 7:00 P.M. on TUESDAY, JUNE 20, 1995 (or at any
continuation of such meeting which is set by the Commission), in
the City Commission Chambers, 100 N.W. 1st Avenue, Delray Beach,
Florida, at which time the City Commission will consider their
adoption. The proposed ordinances may be inspected at the Office
of the City Clerk at City Hall, 100 N.W. 1st Avenue, Delray
Beach, Florida, between the"hours of 8:00 a.m. to 5:00 p.m.,
Monday through Friday, except holidays. All interested parties
are invited to attend and be heard with respect to the proposed
ordinances.
ORDINANCE NO. 29-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, ANNEXING TO TME CITY OF DELRAY BEACH, A PARCEL OF LAND
LOCATED ON THE WEST SIDE OF MILITARY TRAIL, APPROXIMATELY 1,400
FEET SOUTH OF ATLANTIC AVENUE, WHICH LAND IS CONTIGUOUS TO
EXISTING MUNICIPAL LIMITS; REDEFINING THE BOUNDARIES OF THE CITY
TO INCLUDE SAID LAND; PROVIDING FOR THE RIGHTS AND OBLIGATIONS OF
SAID LAND; AFFIXING AN OFFICIAL LAND USE DESIGNATION FOR SAID
LAND TO THE FUTURE LAND USE MAP AS CONTAINED IN THE CITY OF
DELRAY BEACH COMPREHENSIVE PLAN; ELECTING TO PROCEED UNDER THE
SINGLE HEARING ADOPTION PROCESS FOR SMALL SCALE LAND USE PLAN
AMENDMENTS; PROVIDING FOR THE ZONING THEREOF TO POC (PLANNED
OFFICE CENTER) DISTRICT; PROVIDING A GENERAL REPEALER CLAUSE, A
SAVING CLAUSE, AND AN EFFECTIVE DATE.
ORDINANCE NO. 30-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OP DELRAY BEACH,
FLORIDA, CORRECTING THE FUTURE LAND USE MAP DESIGNATION FROM
GENERAL COMMERCIAL, IN PART, AND TRANSITIONAL, IN PART, TO
COMMERCIAL CORE, FOR PROPERTY LOCATED IN BLOCKS 77, 78 AND 86,
TOWN OF DELRAY PLAT, AS MORE PARTICULARLY DESCRIBED HEREIN,
ELECTING TO PROCEED UNDER THE SINGLE HEARING ADOPTION PROCESS FOR
SMALL SCALE LAND USE PLAN AMENDMENTS; PROVIDING A GENERAL
REPEALER CLAUSE, A SAVING CLAUSE, AND AN EFFECTIVE DATE.
ORDINANCE NO. 31-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, REESTABLISHING THE SAD (SPECIAL ACTIVITIES DISTRICT)
ZONING CLASSIFICATION FOR A PARCEL OF LAND LOCATED AT THE
SOUTHEAST CORNER OF GEORGE BUSH BOULEVARD AND PALM TRAIL KNOWN AS
MARINA DELRAY, AS MORE PARTICULARLY DESCRIBED HEREIN; GRANTING
SITE PLAN APPROVAL WITH CERTAIN CONDITIONS; PROVIDING FOR AN
IMPROVEMENT SCHEDULE FOR THE INSTALLATION OF IMPROVEMENTS TO THE
SITE; PROVIDING A GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND
AN EFFECTIVE DATE.
ORDINANCE NO. 32-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, REZONING AND PLACING LAND PRESENTLY ZONED CBD (CENTRAL
BUSINESS DISTRICT), IN PART, GC (GENERAL COMMERCIAL) DISTRICT, IN
PART, AND SAD (SPECIAL ACTIVITIES DISTRICT), IN PART, IN THE
CBD-RC (CENTRAL BUSINESS DISTRICT--RAILROAD CORRIDOR) DISTRICT;
SAID LAND BEING GENERALLY LOCATED IN THE DOWNTOWN AREA ADJACENT
TO THE F.E.C. RAILROAD CORRIDOR, AS MORE PARTICULARLY DESCRIBED
HEREIN; AND AMENDING "ZONING MAP OF DELRAY BEACH, FLORIDA, 1994";
PROVIDING A GENERAL REPEALER CLAUSE, A SAVING CLAUSE, AND AN
EFFECTIVE DATE.
ORDINANCE NO. 33-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, AMENDING SECTION 4.4.13, "CENTRAL BUSINESS (CBD)
DISTRICT", SUBSECTION 4.4.13(H), "SPECIAL REGULATIONS", OF THE
LAND DEVELOPMENT REGULATIONS OF THE CITY OF DELRAY BEACH,
FLORIDA, BY DELETING SUBPARAGRAPHS 4.4.13(H) (3) AND 4.4.13(H) (4)
IN THEIR ENTIRETY; PROVIDING A GENERAL REPEALER CLAUSE, A SAVING
CLAUSE, AND AN EFFECTIVE DATE.
ORDINANCE NO. 34-95
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF DELRAY BEACH,
FLORIDA, AMENDING ARTICLE 4.5, "OVERLAY AND ENVIRONMENTAL
MANAGEMENT DISTRICTS", OF THE LAND DEVELOPMENT REGULATIONS OF THE
CITY OF DELRAY BEACH, FLORIDA, BY ENACTING A NEW SUBSECTION
4.5o1(M), "TAX EXEMPTION FOR HISTORIC PROPERTIES", TO AUTHORIZE
AD VALOREM TAX EXEMPTIONS FOR HISTORIC PROPERTIES; ESTABLISHING
REQUIREMENTS AND PROCEDURES; DESIGNATING THE HISTORIC
PRESERVATION BOARD TO REVIEW APPLICATIONS AND MAKE
RECOMMENDATIONS TO THE CITY COMMISSION; ESTABLISHING PENALTIES;
PROVIDING A SAVING CLAUSE, A GENERAL REPEALER CLAUSE, AND AN
EFFECTIVE DATE.
Please be advised that if a person decides to appeal any decision
made by the City Commission with respect to any matter considered
at this hearing, such person will need a record of these
proceedings, and for this purpose such person may need to ensure
that a verbatim record includes the testimony and evidence upon
which the appeal is to be based. The City does not provide or
prepare such record. Pursuant to F.S. 286.0105.
PUBLISH: Delray Beach News CITY OF DELRAY BEACH
June 9, 1995 Alison MacGregor Harty
City Clerk
*****************************************************************
Instructions to the NewsDaper:
This is a standard legal advertisement to be published in the
legal/classified section of the newspaper. There are no special
requirements. Thank you.
RULES OF THE DEPARTMENT OF STATE
( DIVISION OF HISTORICAL RESOURCES
RULE 1A-38, FLORIDA ADMINISTRATIVE CODE
TAX EXEMPTION FOR HISTORIC PROPERTIES
RULE CHAPTER TITLE: RULE NO.
Tax Exemptions for Historic Properties 1A-38
RULE TITLES: RULE NOS.
Purpose 1A-38.
Definitions 1A-38. 002
Application for Exemption 1A-38.003
Evaluation of Property 1A-38.004
Evaluation of Improvements 1A-38.005
Covenant 1A-38. 006
Certification of Local Historic Preservation Office 1A-38.007
RULES OF THE DEPARTMENT OF STATE
DIVISION OF HISTORICAL RESOURCES
CHAPTER 1A-38, FLORIDA ADMINISTRATIVE CODE
TAX EXEMPTIONS FOR HISTORIC PROPERTIES
1A-38.001 Purpose. The purpose of this rule is to implement
Sections 196.1997 and 196.1998, F. S'., which provide a local
option property tax exemption for improvements to historic
properties.
Specific Authority 120.53, 196.1997(6), (13), 196.1998(3) FS.
Law Implemented 196.1997, 196.1998, FS.
History--New .
1A-38.002 Definitions. The following words and phrases, when
used in these rules, shall have the following meanings, except
where the context clearly indicates a different meaning:
(1) "Contributing property" means a building, site,
structure, or object which adds to the historical architectural
qualities, historic associations, or archaeological values for
which a district is significant because a) it was present during
the period of significance, and possesses historic integrity
reflecting its character at that time, b) is capable of yielding
important information about the period, or c) it independently
meets the National Register of Historic Places criteria for
evaluation set forth in 36 CFR Part 60.4, incorporated herein by
reference.
(2) "Division" means the Division of Historical Resources
of the Department of State.
(3) "Local Government" means the Board of County
Commissioners or the governing authority of the municipality that
has adopted an ordinance providing for property tax exemption for
improvements to historic properties pursuant to Sections 196.1997
or 196.1998, F. S.
(4) "Local Historic Preservation Office" means a local
gouernment agency certified by the Divisio~ as qualified to
review applications for property tax exemption.
(5) "National Register of Historic Places" means the list of
historic properties significant in American history,
architecture, archeology, engineering and culture, maintained by
the Secretary of the Interior, as established by the National
Historic Preservation Act of 1966, as amended.
(6) "Noncontributing property" means a building, site,
structure, or object which does not add to the historic
architectural qualities, historic associations, or archaeological
values for which a district is significant because a) it was not
present during the period of significance, b) due to alterations,
disturbances, additions, or other changes, it no longer possess
historic integrity reflecting its character at that time or is
incapable of yielding important information about the period, or
c) it does not independently meet the National Register of
Historic Places criteria for evaluation.
Specific Authority 120.53, 196.1997, 196.1998 FS.
Law Implemented 196.1997, 196.1998 FS.
History--New .
1A-38.003 Application for Exemption.
(1) Applications for the property tax exemption shall be
made on the Historic Preservation Property Tax Exemption
Application, DOS Form No. HR3E101292, incorporated herein by
reference. A'Preliminary Application shall be submitted before~
improvemen%s.are initiated to obtain preliminary approval of
proposed work. A Final Application shall be filed upon
substantial completion of the improvements.
(2) Completed applications and all required supporting
material shall be submitted by the property owner to the Local
Historic Preservation Office or the Division, whichever is
applicable under the local ordinance.
(3) Within 30 days of receipt of the completed application
and supporting materials, the Local Historic Preservation Office
or Division shall conduct a review to determine (a) whether or
not the property for which an exemption is requested satisfies
Section 196.1997 (11) (a), F. S., (b) whether or not the
improvement is consistent with the United States Secretary of
Interior's Standards for Rehabilitation, incorporated herein by
reference, and (c) whether or not the improvement meets the
criteria in rule 1A-38, F. A. C.
(4) /~he Local Historic Preservation Office or Division shall
recommend that the local government grant or deny the exemptioh.
The recommendation, and the reasons therefor, must be provided in
writing to the applicant and to the local government. Such
notice must advise the applicant of his right to a fair hearing
pursuant to Section 120.57, F. S.
Specific Authority 196.1997(6) FS.
Law Implemented 196.1997, 196.1998 FS.
History--New
1A-38.004 Evaluation of Property.
(1) For properties located in a historic district listed in
the National Register of Historic Places, the Local Historic
Preservation office or the Division shall apply the definitions
of contributing and noncontributing.properties as set forth in
rule 1A-38.002(1) and 1A-38.002(6), respectively, to determine
whether or not the property is a contributing property.
(2) For properties located in a historic district designated
by local ordinance, the Local Historic Preservation Office or the
Division shall apply the criteria set forth in the local
ordinance to determine whether or not the property is a
contributing property. If the local ordinance does not include_.
criteria to determine whether or not the property is a
contributing property in a designated historic district, the
Local Historic Preservation Office or the Division shall apply
the definitions of contributing and noncontributing properties as
set forth in rule 1A-35.004 (1).
(3) For purposes of the exemption under Section 196.1998, F.
S., a property is being used for government or nonprofit purposes
if the sole occupant of at least 65 percent of the useable space
is an agency of the federal, state or local government or a
nonprofit organization certified by th~ Department of State under
Section 617.013, F. S.
(4) For purposes of the exemption under Section 196.1998, F.
S., a property is considered regularly and frequently open to the
public if public access to the property is provided not less than
12 days a year on an equitably spaced basis, and at other times
by appointment. Nothing in this rule shall prohibit the owner
from charging a reasonable nondiscriminatory admission fee,
comparable to fees charged at similar facilities in the area.
Specific Authority 120.53, I96.1997(13), 196.1998(3) FS.
Law Implemented 196.1997, 196.1998 FS.
History--New ..
1A-38.005 Evaluation of Improvements. The Local Historic
Preservation office or the Division shall apply the recommended
approaches to rehabilitation as set forth in the Secretary of the
Interior's Standards for Rehabilitation and Guidelines for
Rehabilitating Historic Buildings, revised 1990, incorporated
herein by reference, in evaluating the eligibility of
improvements to the historic property.
Specific Authority 120.53, 196.1997(8) F.S. Law Implemented
196.1997 F.S. History--New .
1A-38.006 'Covenant.
(1) The Historic Preservation Property Tax Exemption
Covenant, DOS Form No. HR3Ell1292, which the property owner must
enter into with the local government granting an exemption
pursuant to Sections 196.1997 or 196.1998, F.S., is incorporated
herein by reference.
Specific Authority 120.53, 196.1997(7) FS.
Law Implemented 196.1997, 196.1998 FS.
History--New ·
1A-38o007 Certification of Local Historic Preservation
office.
(1) Criteria for certification shall be as set forth in the
Florida Certified Local Government Guidelines promulgated by the
Division and incorporated herein by reference.
(2) Certified Local Governments shall automatically be'Local
Historic Preservation Offices for the purposes set forth in
Sections 168.1997 and 168.1998, F. S.
(3) Other local governments reqUesting certification of the
Local Historic Preservation Office shall apply on the Application
for Certification, Florida Certified Local Governments Program,
which is Appendix C to the Florida Certified Local Government
Guidelines.
(4) Within 60 days of receipt of a complete application and
all required supporting material, the Division shall render a
determination regarding the application, either approving or ~ ·
denying certification. For denials, the Division shall provide
the applicant with a written explanation, clearly indicating the
reasons for denial.
(5) If certification is approved, the Local Historic
Preservation office shall enter into an agreement with the
Division to maintain a program which meets the minimum
requirements set forth in the Florida Certified Local Government
Guidelines. The local government shall continue to be certified
so long as the terms of the referenced Agreement are met.
Specific Authority 120.53, 196.1997(6) FS.
Law Implemented 196.1997, 196.1998 FS.
History--New
DOS Form No. HR3E101292
(' HISTORIC PRESERVATION PROPERTY TAX EX2EMPTION APPLICATION
Instructions
ii i
-This application is to be completed in accordance with rule 1A-38, F. A. C~ and the instructions given be. lo~.
Read these instructions carefully before filling out the attached ap£1ication. Type or print clearly in black ink. In
cases where complete and adequate documentation ix not £rovide& revfew and eva&att'on cannot be com,olete~
resulting in a recommendation that the tax exemption be denied.
Copies of thc rule referenced above, or additional copies of this application may be obtained from thc Division
of Historical Resources, Florida Department of State, or' the Local Historic Preservation Office in thos~
jurisdictions where such an office has been certified by the Division of I-F_tstorical Resources. The applicant shall
xubmit a Preliminary ~4pplication dexcribing proposed work and receive preliminary approval prior to the xtazt of
construction. The Final .4pplication shall be submitted upon substantial complexion of the irnprove, rnent~; and
must clearly descn3e the completed work. Owners who undertake improvements without preliminary approval
do so at their own risk.
Under the procedures outlined in rule 1A-38, F. A. C., Preliminary and Final Application submissions will be
reviewed within 30 days of receipt of a completed, adequately documented application. Questions concarnlng
the review status of specific applications should be addressed to the Division or the Local Historic Pr~tion
Office as applicable. Notification as to approval or denial of the tax exemption will be made by tl~ local
government. The Division or the Local Historic Preservation Office will notify the applicant and the local
government of its recommendations regarding the application. These recommendations will be:
(a) Approval of the request for exemption;
( (b) Conditional approval of the request, subject to specific changes in the proposed project to bring it into -.
compliance with the Secretary of the Interior's Standards for Rehabilitation.; or
(c) Denial of the request for exemption.
Address correspondence to the Division at:
Bureau of Historic Preservation
500 South Bronough Street R.A. Gray Building
Tallahaasee, Florida 32399-0250
Telephone: (904)487-2333
FAX: (9O4)922-O496
Address correspondence to the Local Historic Preservation Office at:
Use blank sheets of paper as needed to pro'~d¢ iai'or'marion for w~ch additional spac~ is needed. Ca each
sheet include thc Property Identification Number and thc Proper'ty AdcLrexs. To amend an appl/cation '-"at has
already been submitted, submit a completed Amendmer. t Sheet.
EVALUATION OF PROPERTY
Ov~ers of buildings individually listed in thc National Register or designated as a historic prope~/under a
local ordinance need not complete thc section of thc application entitled Evaluation of Property. For properties
designated as historic under a local ordinance, the owner must include a copy of the local ordinance ma~ing
such designation with thc application. For propeaxies within a hi.Moric district designated under a local
ordinance, the owner shall provide a copy of the local ordinance making such designation :nd thc
corresponding designation report.
Owners of properties containing more than one builcl;ng must submit a .single application that descr,'be$ all the
buildings within the listing or designation. Owners mu~t report to the Division or the Local Historic
Preservation Office, as applicable, any substantial damage, alteration or change to a property that occurs after
the Division or the Local Historic Preservation Office makes a recommendation to the local government to
issue the tax exemption. The attached Amendment Sheet shall be used for this purpose.
Application Review. The documentation in the Evaluation of Properties for buildings within districts must be
sufficient to: (l) make a judgement about how the building relates to the district as a whole, and (2) determine
what particular features of the building comprise its historic character. In compiling this information it is
helpful to consult the National Register nomination for the district or the local designation documentation. It
should not be necessary in most cases for the applicant to do detailed research to deso4be the building and to
provide a statement of significance.
Completing the Evaluatlou of Property
Description o1' physical appearance. Provide information about the major features of the building on both the
ertedor and the interior. Describe the building ha its present condition (before improvement), not as it was when
first built or as it will be after improvement. Note the architectural s~e, exterior construction materials (wood, '-
brick, etc.), type of roof (flat, gable, hipped, etc.), number of stories, basic plan (rectangular, irregular, L-
shaped, etc.), and distinguishing architectural features (placement and type of windows, ehi,~neys, porches,
decorative interior features or spaces). Fully describe any changes that have been made to the building since it~
original construction--for example, additions, porch enclosures, new storefron~ relocation of doors and
windows, and alterations to the interior. Other buildings on the property such as carriage house.s, barns, and
sheds should also be fully described. Finally, discuss the way in which the building relates to others in the
district in terms of siting, scale, material, construction, and date.
Provide date of construction, if available, or indicate the approximate date. State the approximate dates of
alterations, and check whether or not the building has been moved.
Example
Building within a registered historic district: This thre~-story, fiat-roofed, unpainted brick building,
rectangular in shape, was constructed in 1850. It features regularly-spaced arched windows on the second
and thlrd floors (6 openings on the east elevation have been filled in over the years, exact date unlmown),
1-over-2 double-hung sash, and a prominent bracket cornice. The first floor of the facade has been
altered: the existing storefront dates from ca. 1950. On the interior, the first floor is divided into two
principal spaces-a large commercial space in front and a smaller offce behind. The front room was
modernized in the 1.950's and contains no surviving historic fabric except for a simple wooden staircase
running along the party wall. A pressed metal ceiling is the most prominent feature in the rear office;
baseboards, panelled doors, and window and door surrounds also su~ive in this room. The upper floors
have two rooms each, identical in configuration to the first floor;, these rooms retain their original
appearance, although they contain no architectural detailing of any kind (see photographs).
Statement of significance. Summarize how the building contn'butci to the si~nificance of the district. This
( summary should relate to the significanc~ of thc district Cmcludlng the district's period of si?i~icanc~) as
identified in thc National Register nomination or district designation documentation, la it similar to other
buildings in the district in scale, buildln~ materials, style, and period of construction? Note important persons
from the past associated with the building, former uses of the property, and the name of the architect or bm~dcr,
if known.
Example
Building within a National Register historic district: The district is an intact groupln~ of arclgtet-lm-ally
significant commercial and industrial buildings constructed between 1850 and 1.915 that dlspla)' · rarlely
of st~{es and types of architectural ornamentation popular during this era. The district is also slgnh'icant
as an earl), manufacturing and distribution center which led to the ciOfs growth as one of the largest cities
in the state. Industrial growth ia the late 19th and earl)' 20th centuries required the eonstrucUon of larger
buildings and several still exist within the boundaries of the district (see photographs). This modest three-
story building is typical In appearance and history to the ma~[ority of the buildings in the district. It was
originally built for manufacturing buttons, but was converted into a store with ofliee$ above duri~ the
1880's when wholesaling grew as an important new activity in the district. The building 15 similar to its
neighbors in size, scale, materials, and st}de.
Photographs and maps. Provide good, clear2~hotogra£hs of the building and its surroundings aa they appeared
before improvement. Good photographic coverage is a very importa.ut part of the application. Photographs
supplement, and to some extent may substitute for, some of the descrlptiv¢ material in the Descrip6on of'
Physical Appearance. They should show all elevations of the building, ~iew~ of the building in its setting on the
street, and representative interior spaces and features.
( Photographs should be numbered, dated and labeled with the property name, thc view (e.g~ cast side), and a
brief description of what is shown. Photographs should be keyed to the application narrative and sketch map,
where appropriate.
Provide a map of the historic district, dearly identifying the lot on which the building is located; this is necessary
to verify the building's elil~3aility for the property tax exemption. If the exemption is being sought for one of a
group of buildings that are listed together in the National Register or locally designated together, a site plan of
the group indicating which of the buildings in under consideration is necessary.
Special Considerations. Applicants should read carefully the following information about certain special
considerations that may apply to their particular ease. If a building is in one or more of the categories descn'bcd
below, additional information will lac necessary. If this information is provided at the outset, the review process
should not be delayed.
Moved Buildings. An applicant must provide additional information to support application for a bu~rmg that
has been moved or is a candidate for moving. Such documentation must discuss: (1) thc effect of thc move on
the building's appearance (any proposed demolition, proposed changes in foundation% etc.); (2) thc new
and general environment of thc proposed site; (3) thc effect of thc move on thc distlnctivc historic and visual
character of thc district; (4) thc method to be used for moving the building. Such documentation mu.si also
include photographs showing thc previous and proposed en~-koameaL% indudlng site, adjacent buildings, and
street, scapes.
Multiple Buildings. Properties containing more than one building where the buildinga arc functionally related
historically to serve an overall purpose, such as a residence a~d carriage house, will be treated as a single
hi3toric property. Generally, a single application form may be '~ed to request thc property tax excm~-xion for
t~cse buildings. Documentation, however, must be su~--.i~ted fcr e;cD, build_lng to be considered for the
cx~mptlo~. For ~nstanc~ ~f a house ~d ~c ho~c
~ but a dcs~pfion ~d ~ statcmcnt of s~~ ~d
pro~dcd. ~e o~er ~o~d state ~ffddy ~c b~ for wMch c~oa ~ requite& A sket~ map or
site pl~ shoed ~ pro~d~ to show ~c ~cnt rela~o~Mp of
made to r~u~t ~ ~cmp~oa ~ ~ where a propcr~ ~ ~m~ of b~ ~t ~re ~~y
related ~to~y to sc~ ~ o~r~ p~sc (su~ ~
~tcd ~ a s~e appH~fioa ~d pro~ for dcmo~on of ~m~nca~ ~ ~ ~idcr~ ~ ~c rc~ of
~provcmcn~. ~b~ ~c ~dcr scp~atc o~crsMp, howc~r, a
~ o~cr.
D~C~ON OF ~0~~
~c D~p~on of ~provcmcn~ m~t ~ ~mplct~ by ~ o~c~ of ~to~c pro~ scc~g to have
~provcmcn~ approved ~ ~g ~tcnt ~ ~c ~to~c ~a~cr of ~c ~c ~ where app~oblc,
~e ~ ~ wM~ ~c s~c ~ l~t~ ~d ~ qu~g for
c~mpfion pro~dcd by ~ or~ p~ed by ~ or m~p~ go~cnL ~c D~pfion of
~provemen~ may ~ ~ to d~ pro~s~ or ~mplctcd ~pro~men~
Appliotlon Re~. ~ proje~ ~e rc~cwcd ~d e~uatcd ~ a~r~ ~ ~e Sc~ct~ of ~e ~t~or's
~t~d~ for Rchab~ta~on' (see ~low). ~c~ ten St~&
r~iden~s. ~e ~dcrl~g ~n~m ~r~cd ~ ~e St~ ~ ~c pr~oa of s~t ~o~c
matc~ ~d f~ of a b~g ~ ~c pr~ of rehab~oa.
~ ~tc~or ~d ~c~or wor~ ~d ~e Dillon or
rc~cw ~e en~e ~provcment pro~ ~mdu~g ~y aRach~ adja~nt or re~tcd new ~~on) m~r
~ ]~t a s~c sc~cnt of wor~ E~ua~on ~ b~cd on whe~cr
Pro~s~ work ~at do~ not appe~ to ~ ~tent ~
St~d~.
Comple~ the ~p~ou of Improvemen~
Da~ on bulling and improvement proj~ ~di~tc
m~o~ ~g ~ w~ ~c, steel fr~c, ~n~ct0. Give ~c ~c(s) of ~ b~d~n~ ~forc ~pro~mcnt
~atcd or a~ projc~ ~mplc~oa
~iled desc~ptiou of improvement work In ~e n~rcd bl~ prox~de a d~on of proj~ ~r~
~u~o~ ~d ~nzlly work on the ~t~or. A ~p~ate bl~ shoed ~ ~ to d~ ~ work it~ ~d
i~ cffc~ on ~c~te~ f~t~ or spa~ (see c~pl~ ~low).
In ~c left bl~ iden~ ~c ~cMt~ f~c r~g work
o~ to ~c b~ ~ added at a ~tcr dat~ or
f~c. In ~ approp~atc spa~ dcs~ ~c ph~i~ ~n~on of ~c f~c. In~tc ~e phot~ph or
~ ~c ~t bl~ ~1~ ~ dct~ ~c rchab~ta~on work to ~ ~dc~cn. Dcs~ ~c cffc~ (~u~
s~ or o~cr) on c~ng f~es. L~t ~a~, m~kcd or photo~ap~ or
tha~ show ~e ~provcment work ~d i~ ~pa~ on ~c c~g
Photog~phs. ~capp~t m~t submit as~cntn~bcrofg~
doc~cnt both ~tcrior ~d c.~c~or couditio~ ~du~g site ~d cn~o~cak ~dor to ~y wor~ ~d to
.... ~ I I I Ir1
show thc areas of proposed or completed work. Photographs of 'before' conditions must be submitted cvcn if
(' thc improvements arc completed; such documentation is necessary for evaluation of thc effect of thc
improvcmcnt~ on thc historic structure. Where .mca docume, ntaffon if not I;ro~qded, revie~ ~nd evalualto~ cannot
be completec~ re. rotting ~ a recommtnclafl'on for denim o/ the reclUeit for ezemption. Elcvationa and interior
features and spaces of the build;n~ should bc shown. Photographs should be numbered, dated and labeled
with thc propcW/name, thc view (c.g., cast side) and a brief description of what is showu; photographs should
bc keyed to thc application narrative, where appropriate. In man), cases, it ma), lac helpful to mark directly on
thc photographs thc arras of proposed or completed work. Photographs may be black and white or color, but
must show architectural features clearly. Photographs arc no{ returnable.
Drawings or sketches. Drawings or sketches arc required for proposed work to show planned altcratio~ or
new comstrucfion- The)' must bc sufficiently detailed to show existing wall configurations and anticipated
changes. Documentation should include floor plans and, where necessary, sections and ¢lcvatioms. All drawin?
and sketches submitted with thc application should lac numbered and should bc keyed to thc application
narrative.
Examples
Featur~ 1
Architectural feature facade brick Describe work and impact on cxisting feature:
Approx. date of fcatttr¢ ea. 1880
Will selectively hand dean deteriorated joints
Dc.sm'be existing feature and its condition: and repoint ~ith mortar and joint width to
match existing (see spec. pp. 33-35); chemically'
Hard pressed red brick with butter joints in good clean graffiti from first floor piers (see spec.
condition. Mortar mostly sound, but deteriorated pp. 30-31).
( and missing around downspout at east end of facade.
Some graffiti at first floor.
Photo no. 3,6 Drawing no.
Feature 2
Architectural feature main staircase Describe work and impact on existing feature:
Approx. date of feature ca. 18S0/unknowu
Replace missing balusters with matching
Dc.sen'be existing feature and its condition: pieces. Sand painted banisters and balusters
and varnish. Replace treads as needed. Sand
Original stair exists between 1st and 3rd floors, and paint stairs. Retain later stair as needed.
Some balusters missing and treads worn. Later
s~ir from 3rd to 8th floors.
Photo no. 9,10 Drawing no. A-12
PROJECT A~MENDMENTS
If changes are made to a proieci at a.ay time after submkslon of the applicatloa, aa Ameadmeat Sh¢~ must b~
submitted for review. Provide the address of the property. Indicate chzages in projea work, giviag the
ori~nally proposed tseatmeat and the amended work item descripgoa. Give the ov,~er's name. Sign and date
thc form. Give thc ov,~er's address and daytime tclephc--e number. Rc~uru k to thc DRision or the LocaJ
..... ~'~- .... ~ I I I III I I I I
Historic Prcscrvatlon O~ce as specified under the local ordinance. Approval ot' amendments
conveyed onJy in writing by thc Division or the Local Historic Prcsr. tvation O~ce.
SPECIAL REHABILITATION CONCERNS
Several areas of spcz:ial concern have been identified ia reviewing and cvaluatln~ preservation projects. The
'Guidelines for Rchabilitatln~ Historic Buildi.~' accompanying thc Secretary of the Interior's 'Standards for
Rehabilitation' provide further guidance on these and other arcas of concern. Owners should take care to
address these concerns when undertaking work in any of thc areas dcscn'bed below.
Storefront alterations. Justify changes to storefronts and'provide photographs of thc areas to be altered.
Information should be provided on when thc existing storcfront was constructed; on what the existing physical
conditions are; and if a historical treatment is planned, on what evidence thc proposed new storcfront designs
are based. Owners are strongly discouraged from introducing a storefront or new design element on the ground
floor that allen the character of the structure and its relan'on.~hip with the street or that causes destruction of
significant historic material.
New heating, ventilating, and air-conditioning (ttVAC) systems. Indicate what cfi'ecl thc new equipment and
duct'work will have on thc historic building matcrlaL If thc HVAC system requires removal of windows or
portions of walls, desto'be alternative systems considered ia thc de.sign process and why thc proposed system
was chosen. Installation of systems that cause damage to the historic building material or cause visual loss of
character may result in a recommendation for denial of exemption.
New Windows. Indicate the condition of existing ~4ndows (sash, glo,lng, muatin~ etc.) and thc reasons for
replacement. Photographs and a window survey must be provided as evidence of severe deterioration; provide
data on thc cost of repairing existing windows versus installi.~ replacements. Ovmers are strongly encouraged to
retain and repair historic windows. The use of tinted glass often causes a change in character and may result in a
recommendation for denial of the exemption. Where replacement of existing windows appears justified by
supporting documentation and where the windows are an integral part of the buddings design and character,
replacement sash should match thc original material, size, pane, con. figuration, color, trim detail~, and planar
and refle~ve qualities.' Scaled ctrawiags comparing the e~t~ng windows with the replacement windows should
be provided.
Interior partitions and removing interior plaster. Indicate existln~ condition of the interior and document with
photographs. Show which walls arc to be removed or altetext. Note whether trim dements and plaster will
affected. Owners are strongly discouroged from changing floor plans unnecessarily and from exposing masonry
surfaces unless this conch'tion is supported by historical evidence.
E. xlerior masonry cleaning. Owners are strongly encouraged to clean masonry only when necessary to halt
deterioration or to remove graffiti and stains. Indicate the condition of each material to be deanexl. Spedfy what
thc d~nlng is intended to accomplish (soot removal, paint removal, etc.) and what the process is to be used on
each masonry element. Provide supporting material to show that thc method selected is thc gentlest means
poss~le for this project. Summarize results of test patches, and include dose-up color photographs of masonry
surface before and after cleaning as evidence.
Exterior masonry repair. Indicate deteriorated areas that rcquixe rcpak and provide evidence that repoiating
mortar will match thc original in composition (i.e., ratio of llme, cement, sand and an), additives), color, texture,
a. ad tooling. Owners are encouraged to repoint only those portions of the masortry that require repair.
New additions and new construction. New exterior additions may alter thc appearance and form of historic
structures, and may cause recommendation for denim of the exemption. SLmi.laxly, new construction, ~c~udin~
site work, may affect the relationship of a structure to its site, change the historlc landscape, or
damage the historic chaxactcr of the properD,.
THE SECRETARY OF THE INTERIOR~ STANDARDS FOR REHABILITATION
( "t~ehabilitation' as used herein is defined as "the process of returning a £ropeny to a state of utility, through repair
or alteration, which make~ possible an efficient contemporary use while pre~erving those portion~ and feature, r of
the property which are significant to its historic, architectural and cultural value.' These Standards are to be
applied to specific rehabilitation projccta in a reasonable manner, taking into consideration economic and
tedmical feasibility.
Standard 1: A property shall lac used for its hktoric purpose or b~ placed in a new usc that requ. kes tala;mai
change to the defining characteristics of the building and its site and environment.
Standard 2: The hLstoric character of a building shall be retained and preaerved. The removal of historic
materials or alteration of features and spaces that characterize a property shall be avoided.
Standard 3: Each property shall be recolpaized as a physical record of its time, plac~ and use. Change~ that
create a false sense of historical development, such as adding conjectural features or architectural ¢lemeats
fi.om other buildiags shall not be undertaken.
Standard 4: Most properties change over time; those changes that have acquired historic si~ificance in their
own right shall be retained and preserved.
Standard 5: Distinctive features, fmlshes, and construction techniques or examples of craftsman~hip that
characterize a historic property shall be retaiaed and preserved.
Standard {i: Deteriorated historic features shall be repaired rather than replaced. Where the sev~Hty of
deterioratioa requires replacement of a distinctive feature, the new feature shall match the old in design, color,
texture, and other visual qualifies and, where possible, materials. Replacement of missing features, shall be
( substantiated by documentary, physical, or pictorial evidence.
Standard 7: Chemical or physical treatments, such as sandblasting, that cause damage to historical materials
shall not be used. The sttrfac~ denning of a structure, if appropriate, shall be undertaken using the gentlest
means poss~le.
Standard $: Significant archaeological resources affected by a project shall be protected and preserv~ If such
resources must be disturbexl, mitigation measures shall be undertaken.
Staudard'~~''New a~ exterior/flter~fiour~ or re. lated u~-w eou.e, ruetiou .tlzall uot d~tro¥ hi. orb: materiah
that charaeteriz~ a property. The new work shall be differentiated from the old and shall be compatible with
the massing,, size, .~al¢, and archit¢ctm'al featur~ to protect the historic integrity of the property and its
environment.
Standard 10:..~ddltlous and ad'~l~._~_~elated new construction shall be undcrt~en in such a manner
that it' removed in thc future, thc essential form and integrity of thc historic property and its envlronmcnt would
be unlmpaircd.
As stated in thc dcFmltion, thc trcauncnt 'rehabilitation' assumes that at least some repair or ahcration of the
historic building will bc needed in order to provide for an cfl'icicnt contemporary usc; however, the.sc repairs
and alteration must not damage or destroy materials, features or finkhc.s that arc important in del'ming thc
building's historic character. For ~amplc, certain trcatmcnts--d improperly applied-may cause or accelerate
physical deterioration of historic building. This can includc using improper rcpointing or exterior masonry
clcaakug tcchnlqucs, or introducing insulation that damages historic fabric_ In almost all of these situations, usc
of these materials and treatments will result in a project that does not meet thc Standards. Similarly, cxlcrior
additions that duplicatc thc form, material, and detailing of thc structure '~o th: :~cnt that they compromise thc
historic character o£ thc structurc will fail to mcct thc Standards.
7
Application Type (Check One): DOS Form No. HR3EI0129Z
( ) Preliminary Application (Proposed.Improvement-s)
( ) F'mal Application (Completed Improvements)
HISTORIC PRESERVATION PROPERTY TAX EXEMPTION APPLICATION
Instructions: Read the instructions carefully before completing application. No certification will lg made
unless a completed application form has been received, Type or print dearly in black ink. ff additional spa~ ia
needed, attach additional shee~.
L Property Identification and location:
Property Identification Number Attach ~egal descM£6on of,vroper~.
Address of property:, fitrect
~ty. C. oun~. Zip Code
Name of historic district:
( ) National Rcgiatcr dis~ ( ) locally designated dls~'ic~
2. Type or r~quest:
( ) Exemption under 1~.1997, F. $. (standard exemption)
( ) Exemption under 1%.1998, F. $. (exemption for properti~ occupied by non-profit org~niT~tions or
government agenclc~ and regularly open to thc public) If a££1)4ng under s. 1961~ F.$., complete
Question 9 on page
3. Owner information: "
Name o£ individual or org_~n~7~tion owning the property
Mailing Address
City. State Zip Code
Daytime Telephone Number ( ).
If the propeny is in mum'pie ownership, attach a list of all ownem w~th their mailing addresses.
Owner Attestation: I hereby attest that the information I have provided is, to the best of my knoMcdge,
correct, and that I own thc property descried above or that I am legally the authority in charge of thc property.
Signature
Typed or printed name
Title of duly authorized representative if signing for
organization or multiple owners
Date
' Page lM'o DOS Form No. HR3E101292
' III I ..... m I
EVALUATIOi~ OF PROPERTY
Property Identification Number
('
Property Address
4. Description of physical appearance:
Date of Construction-' Date(s) of Alteration(s)
Has building been moved? ( ) yes ( ) no. If so, when?
5. Statement of significance:
6. Photographs and maps:
Attach photographs and maps to application.
Page Thre~ DOS Form No. HR3EIOLI9I
7. 'DESCRIPTION OF IMPROVEMENTS:
Include site work, new coastrucfioa, alterations, etc. Complete the blocks below.
Feature 1 I
Architectm-al feature Describe work and impact on existiag feature:
Approx. date of feature
Describe existiag feature and its condition:
Photo no. Drawing no.
Feature :~
Architectural feature Describe work and impact on existing feature:
Approx. date of feature
Describe existing feature and its condition:
Photo no. Drawing no.
Feature 3
Architectural feature De. scan'be work and impact on existing feature:
Approx. date of feature
Describe existing feature and its condition:
Photo no. Drawing no.~
Feature 4 ]
Architectural feature De. sm'be work and impact on existing feature:
Approx. date of feature
Describe existing featm'e and its condition:
Photo no. Drawing no.
Page Four DOS Form No. HR3EI01292
__~ II ri II I
Featur~ 5 1
Axch~tectural feature Dcscn'be work and impact on cx~stiag feature:
Approx. date of feat~xe
Dcscn'bc existing feature and its condition'
Photo no. Drawing no.
Feature 6
Axchitcctural feature D~scn'b~ work and impact on ~isti~ feature:
Approx. date of f~atur~
Describe cxlstiag feature and its condition:
Photo no. Drawlag no.
Feature 7 [
Architectural feature Dcscn'bc work and impact on existing feature:
Approx- date of feature
Dcscn'bc existing feature and its condition:
Photo no. Drawiag no.
Fea~re 8 {
~chit~c~al feature Dc,sm'be work and impact on existing feature:
Approx. date of feature
Dcscribc c:dsting fcaturc and ils condition'
Photo no.__ Drawing no.
Page Five DOS Form No. HR3EI01.29Z
~.-,~-- -- -'.,. · · [ I I .... L II
S. Property Use ;
Uses(s) before improvement:
Proposed use(s) after improvement:
9.Complete only if applying for exemption under s. 196.1998, F. S. (,property occupied by non-profit
organiT:~tion or government agency and regularly open to the public)
Identify the governmental agency or non-profit organi:,ation that occupies the building
How often does thk organization or agency use the buildingl
What is the total useable area of the building? square feet
How much area does the organiT~fion or agency use? square feet
What percentage of thc useable square footage does the organiTation or agency tt~? %
Is the property open to the public? ( ) Yes ( ) No If so, when?
Are there regular hours? ( ) Yes ( ) No If so, what are they.'?.
Is the property also open by appointment? ( ) Yes ( ) No
Is thc property open only by appointment? ( ) Yes ( ) No
(
II III II II I I I II I III
Local Historic Preservation Office or Division Use Only
The Local Historic Preservation Office or Division has reviewed the Historic Preservation Property Tax
Exemption Application for the above named property and hereby:.
( ) certifies that the above referenced property qualifies as a historic property consistent with the provisions of
s. 196.1997 (11), F. S.
( ) determines that improvements to the above referenced property axe consistent with the United States
Secretary of Interior's Standards for Rehabilitatiom
( ) determines that improvements to the above referenced property meet the criteria set forth in rule
1A-38, F. A. C.
Comments:
Recommendation to the local go~-.rnment is to ( ) issue the tax exemption or ( ) deny the tax exemption.
Signature
Typed or printed name
'rifle
Date
DOS Form No. HR3E10129~
AM EN'D M E,'~I' SHEET
Property Identification Number
Address of property:. Street
City. County. Zip Code
Name of historic district:
( ) National Register district ( ) locally designated district
Indicate all changes in the project work, giving the originally proposed treatment and the amended work
item description (use additional blank sheets if necessary):
(' Attach photographs and drawings as neccss~x'y to illustrate the proposed changes.
Local Historic Preservation Office or Division Use Only
The Local Historic Preservation Oftlee or Division has reviewed the Amendment Sheet for the above named
property and hereby:
( ) certifies that the above referenced property qualifies as a historic property consistent with the
provisions of s. 196.1997 (11), F. S.
( ) determines that improvements to the above referenced property are consistent with the United States
Secreta~/of Interior's Standards for Rehabilitation.
( ) determines that improvements to the above referenced property meet the criteria set forth ia rule
1A-38, F. A. C.
Comments:
Recommendation to the local govcrmment is to ( ) issue thc tax exempfon or ( ) deny the tax exemption.
Signature
Typed or pf, nted name
Title
Date
DOS Form No. HR3Ell1292
HISTORIC PRESERVATION PROPERTY TAX EXEMPTION COVENANT
This Covenant is made the day of , 19__, by
(hereinafter referred
to as the Owner) and in favor of the State acting through the
Division of Historical Resources or the Local Historic
Preservation office for the purpose of the rehabilitation of a
certain Property located at
which is owned in fee simple by the Owner and is listed in the
National Register of Historic Places or locally designated under
the terms of a local preservation ordinance or is a contributing
( property to a National Register listed district or a contributing
property to a historic district under the terms of a local
preservation ordinance.
The Property is comprised essentially of grounds, collateral,
appurtenances, and improvements. The property is more
particularly described as follows:
(include city reference, consisting of repository, book, and page
numbers)
Pa.~e Two
In consideration of the tax exemption granted by
(local government), the Owner hereby agrees to
the following for the period of the tax exemption which is
years:
1. The Owner agrees to assume the cost of the continued
maintenance and repair of said Property so as to preserve the
architectural, historical, or archaeological integrity of the
same in order to protect and enhance those qualities that made
the Property eligible for listing in the National Register of
Historic Places or designation under the terms of the local
preservation ordinance.
2. The Owner agrees that no visual or structural alterations will
be made to the Property without prior written permission of the
(Division of Historical
Resources or the Local Historic Preservation Office).
3. The Owner agrees that the
(Division of Historical Resources or the Local Historic
Preservation office), its agents and designees shall have the
right to inspect the Property at all reasonable times in order to
ascertain whether or not the conditions of this Covenant are
being observed.
Page Three
4. In the event of the non-performance or violation of the
maintenance provision of the Covenant by the Owner or any
successor-in-interest during the term of the Covenant, the
(Division of Historical
Resources or the Local Historic Preservation office) will report
such violation to the Property Appraiser who shall take action
pursuant to s. 196.1997 (7), F. S. The Owner shall be required
to pay 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 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 s. 212.12 (3), F. S.
5. If the Property is damaged by accidental or natural causes
during the Covenant period, the Owner will inform the
(Division of Historical
Resources or Local Historic Preservation Office) in writing of
the damage to the Property, including (1) an assessment of the
nature and extent of the damage; and (2) an estimate of the cost
of restoration/reconstruction work necessary to return the
Property to the condition existing at the time of project
completion. In order to maintain the tax exemption, the Owner
shall complete the restoration/reconstruction work necessary to
return the Property to the condition existing at the time of
Page Four
project completion on a time schedule agreed upon by the Owner
and the ( Division of
Historical Resources or Local Historic Preservation Office).
6. If the Property has been destroyed or severely damaged by
accidental or natural causes, that is, if the historical
integrity of the features, materials, appearance, workmanship,
and environment which made the property eligible for listing in
the National Register of Historic Places or designation under the
terms of the local preservation ordinance have been lost or so
damaged that restoration is not feasible, the Owner will notify
the (Division of
Historical Resources or Local Historic Preservation Office) in
writing of the loss. The
(Division of Historical Resources or Local Historic Preservation
office) will evaluate the findings and notify the Owner in
writing of the decision to remove the Property from eligibility
for tax exemption. The Property Appraiser of the county in which
the Property is located shall also be notified in writing so that
the tax exemption can be cancelled for the remainder of the
Covenant period. In such cases, no penalty or interest shall be
assessed against the Owner.
7. If it appears that the historical integrity of the features,
materials, appearance, workmanship, and environment which made
Page Five
the Property eligible for listing in the National Register of
Historic Places or designation.under the terms of the local
preservation ordinance have been lost or damaged deliberately or
through gross negligence of the Owner, the
(Division of Historical
Resources or Local Historic Preservation office) shall notify the
Owner in writing. The Owner shall have 30 days to respond
indicating any extenuating circumstances which show that the
damage was not deliberate or due to gross negligence. If the
Owner cannot show such extenuating circumstances he shall develop
a plan for restoration of the Property and a schedule for
completion of the restoration. In order to maintain the tax
exemption, the Owner shall complete the restoration work
necessary to return the Property to the condition existing at the
( time of project completion on a time schedule agreed upon by the
Owner and the ( Division
or Local Historic Preservation office). If the Owner does not
complete the restoration work on the agreed upon time schedule,
the (Division of
Historical Resources or Local Historic Preservation Office) will
report such violation to the Property Appraiser who shall take
action pursuant to s. 196.1997 (7), F. S. The Owner shall be
required to pay 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 was in effect had the property not received
Page Six
the exemption and the total amount of taxes actually paid in
those years, plus interest on the difference calculated as
provided in s. 212.12 (3), F. S.
8. The terms of this Covenant shall be binding on the current
Property owner, transferees, and their heirs, successors, or
assigns.
This Covenant shall be enforceable in specific performance by a
court of competent jurisdiction.
Signature of Owner Chief, Bureau of Historic
Preservation or authorized loc~i
official ~
(enter date of signature) (enter date of signature)
STAFF REPORT
HISTORIC PRESERVATION BOARD MEETING
MARCH 15, 1995
AGENDA ITEM V-B
ACTION REQUESTED OF THE BOARD
The action requested of the Board is that of making a
recommendation to the Planning & Zoning Board that the proposed
Ordinance pertaining to ad valorem tax exemptions for historic
properties be approved.
BACKGROUND
On November 3, 1992 Florida voters approved an amendment to the
State constitution that allows local governments to provide
certain property tax exemptions on improvements to historic
properties.
At its meeting of March 10, 1993 the HPB approved a
recommendation to the Planning and Zoning Board that an
ordinance be initiated to facilitate the City's participation in
the tax exemption program. However, preparation of the proposed
ordinance was premature due to fact that the rules and
applications to be used statewide had not been made final by the
Division of Historical Resources.
Early in 1994 the City Attorney began preparing the ordinance
and on April 5, 1994 a draft was sent to a City Commission
Workshop meeting for comments. The Commission favored the
ordinance but had concerns with respect to its impact on the
CRA's tax base, as the majority of eligible properties are
located within its boundaries. It was felt that by exempting
certain property taxes less money would be collected for the
CRA's interest free loan program. Applicants applying for both
the exemption and the loan would be doubly depriving those whose
properties were not historically eligible and who depend on the
loan program for help with renovation. The Commission
recommended that a draft of the ordinance be submitted to the
CRA.
On May 4, 1994 the HPB reviewed and approved the final draft of
the ordinance with several minor changes in the language. The
Board agreed to make its formal recommendation to the P & Z
Board after comments from the CRA were received.
The CRA reviewed the final draft at its meeting of May 12, 1994,
however, no formal comments were forthcoming. On February 9,
1995, the CRA Board recommended that the City adopt the
ordinance, with the proviso that an individual exercising the
tax exemption not apply for a CRA subsidized loan. This
provision minimizes the negative impact of any loses to the
CRA's tax base.
Tax Exemption Ordinance
Staff Report for HPB Meeting 3/15/95
Page 2
ANALYSIS
The HPB approved this same ordinance, with minor language
changes, on May 4, 1994. However, final adoption of the
ordinance was deferred in order to glean comments from the CRA
Board. With the approval of the CRA, it is appropriate to
recommend approval of the ordinance at this time.
As of October, 1994 the following governing bodies have adopted
tax exemption ordinances:
City of West Palm Beach
Town of Palm Beach
City of Orlando
City of Tampa
City of Coral Gables
City of Pensacola
Dade County
Hillsborough County
In addition Palm Beach County has an ordinance that will be
considered in the near future agenda.
EXPLANATION OF THE ATTACHMENTS
The attachments are provided for members who were not on the
Board at the time of the ordinance's approval.
1. For a summary of the ordinance please refer to the City
Commission Worksession Documentation dated April 5, 1994.
2. The ordinance, incorporating the requested text changes, as
approved by the HPB on May 4, 1994.
Tax Exemption Ordinance
Staff Report for HPB Meeting 3/15/95
Page 3
3. Section 196.1997 of the Florida Statutes provides the City
the authority to adopt an ordinance to grant ad valorem tax
exemptions. It also directs the Florida Division of Historical
Resources to provide Rules with which to implement the Statute.
4. Rule 1A-38 provides the guidelines which govern the proposed
ordinance.
5. The Application will be required for all tax exemption
requests.
6. The Covenant, required for all exemptions, insures that the
property and improvements are maintained for the duration of the
tax exemption.
RECOMMENDED ACTION
Recommend to the Planning & Zoning Board that the Tax Exemption
Ordinance be adopted.
file/y:tax-1
CXTY COMMISSION WORKSESSION DOCUMENTATION
SUBJECT: INFORMATION REGARDING A PROPOSED ORDINANCE
AMENDING SECTION 4.~. 1 NISTORIC PRES~-RVATION~ TO
AUTHORIZE AD VALOREM TAX EXEMPTIONS FOR HISTORIC
PROPERTI ES.
MEETING DATE: APRIL 5t 1994
THRU: DIANE DOMINGUEZt DIRECTOR ~
DEPARTMENT OF PLANNING AND ~ONXNG
PREPARED BY~ PAT CAYC TORIC PRESRRVATION PLANNER
BACKGROUND
On November 3, 1992 Florida voters approved an amendment to the
State constitution that allows local governments to provide
property tax exemptions on improvements to historic properties.
The Florida legislature enacted Section 196.1997 and 196.1988 to
govern the allowance of such exemptions. Tho goal of this
legislation is to encourage preser~ation and rehabilitation of
historic properties and to assist in efforts to revitalize
older neighborhoods and ~ommercial areas.
Section 196.1997 provides a great deal of flexibility for
communities in drafting an incentive ordinance. The Historic
Preservation Board recommended that a draft ordinance be
prepared and has made suggestions with respect to the philosophy
and objectives of the ordinance as follows:
Encourage restoration, renovation and rehabilitation
without adversely affecting the property tax base or
finances of the City.
Assure that the work visibly improves tho exterior of the
property and therefore improves the neighborhood.
Assure that the program Is easy to administer by the City.
Assure that the incentive is significant enough that
property owners will want to participate.
SUMMARY OF THE PROPOSED ORDINANCE
A property would qualify for tax exemption if it is individually
listed on the National Register of Historic Places; is
individually listed on the Local Register of Historic Places; or
is a contributing (historic) structure located within one of
City co~nisston Documentation
Meeting of April 5, 1994
Page 2
the City's four Historic Districts. The tax exemption will be
available to owners of qualifying residential and co~mercial
properties for a period of 10 years.
Qualifying properties will be exempt from that portion of ad
valorem taxes levied by the City on 100% of the increased and
assessed value resulting from the renovation. The exemption does
not apply to taxes levied for payment of bonds, or taxes
authorized by a vote of the electors. The exemption does not
apply to personal property.
In order for p~oposed rehabilitation to qualify for
the improvements must conform to the Rules adopted by the
Department of State~ and be consistent with Section $.4.1(E)
the Historic Preservation ordinance which includes the
set forth by the Secretary of the Interior's Standards for
Rehabilitation. In order to retain an exemption, ho~ever~..the
historic character of the property, and ~s~rove~ents which
qualified the property for an exemption, ~ust be ~aintained
over the period for which the exemption is granted.
Ail exemption applicatio~e wIXX be submitted on a fom whlch has
been adopted by the Department of State and al! applications
will by reviewed by the Historic Preservation Board through the
Certificate of Appropriateness process. After reviewing the
application at a public meeting the Historic Preservation Board
will then recommend that the City Commission grant or deny the
application. A ~aJorlty vote of the City Coe~ssion will be
required to approve the tax exemption.
The applicant must complete the renovation within 2 years of the
Initial exemption application. The tax exemption will become
effective on January I of the year followlnq completion of the
work.
Palm Beach County has not yet passed a tax incentive ordinance
for historic properties, however such ordinances have been
established by West Palm Beach and the To~rn of Palm Beach.
Attached Is a hypothetical example of the tax benefits as
reflected by the proposed ordinance.
City commission Documentation
Meeting of April 5, 1994
Page3
EXAMPLE: OWNER OCCUPIED RESIDENTIAL PROPERTY
Before Rehabilitation:
Property Value $100,000
Homestead Exemption -25,000
Taxable Value 75,000
City Taxes/Yr. (8 Mils) $600
Afte= ~30t000 Rehabilitation without Proposed Exemptionl
Property Value $130,000
Homestead Exemption -25,000
Taxable Value 105,000
Property Tax/Yr (8 Nils) $840
After ~30fO00 Rehabilitation with Proposed Exemption=
Property Value $130,000
Homestead Exemption -25,000
Taxable Value 105,000
Property Tax/Yr $75,000 @ 8 Mils $600
Taxes/Yr on $30,000 lmprov. @1.14 Mils +34
Total Property Tax/Yr $634
Tax Savings per Year $ 206
Total Savings for 10 years $ 2,060
Flle/c=taxy
STAFF REPORT
HISTORIC PRESERVATION BOARD MEETING
MAY 4, 1994
AGENDA ITEM V
Review of a proposed ordinance to establish ad valorem tax
exemptions for historic properties.
ITEM BEFORE THE BOARD
The action requested of the Board is to review the attached
draft of the proposed ordinance which would provide certain City
tax exemptions for historic properties. The Board is urged to
make comments and recommendations.
BACKGROUND
An initial draft of the ordinance was prepared by the City
Attorney's office and was based on the ordinance which has been
adopted by the City of West Palm Beach. Because the Delray
Beach Preservation Ordinance and the HPB's procedures differ
from those of West Palm Beach, staff made certain changes in the
administrative portions of the initial draft. A summary of the
changes will be found in the April 25, 1994 memorandum to
Assistant City Attorney, David Tolces. The draft presented for
your review incorporates these changes. As you review the draft
you will note references to Florida Statute 196.1997; Rule
1A-38; the Tax Exemption Application; and the Covenant. I
have included these, and a brief explanation, with this staff
report.
EXPLANATION OF THE ATTACHMENTS
1. For a summary of the ordinance please refer to the City
Commission Worksession Documentation dated April 5, 1994.
2. The April 25, 1994 memo to David Tolces summarizes the basic
changes to the initial draft which are incorporated in the
current draft.
3. Section 196.1997 of the Florida Statutes provides the City
the authority to adopt an ordinance to grant ad valorem tax
exemptions. It also directs the Florida Division of Historical
Resources to provide Rules which which to implement the Statute.
4. Rule 1A-38 provides the guidelines which govern the proposed
ordinance.
5. The Application will be required for all tax exemption
requests.
6. The Covenant, required for all exemptions, insures that the
property and improvements are maintained for the duration of the
tax exemption.
The CRA is reviewing the draft ordinance at its meeting of April
28, 1994. Comments and recommendations from their Board will be
presented at the meeting.
Community
Redevelopment
Agency
Delray Beach
February 16, 1995
Ms. Diane Dominguez
Director of Planning
City of Delray Beach
100 NW 1st Avenue
Delray Beach, FL 33444
RE: Historic Property Tax Exemption
Dear Diane:
At the regular meeting of the CRA Board on Thursday, February 9, 1995, it was the general
consensus to approve the City moving forward with the Historic Property Tax Exemption
Ordinance. We would, however, appreciate it if anyone who qualifies for this exemption and
whose p/r~ol~erty is within the CRA district, that they sign an agreement saying they will not
ap~/0~Sh t~e CRA for one of our subsidized loans.
Christopher J. Brown
Executive Director
/d
207 E. Atlantic Avenue, Delray Beach, FL 33444 (407) 276-8640 / Fax (407) 276-8558
PLANNING AND ZONING BOARD MEMORANDUM STAFF REPORT
MEETING OF: MARCH 20, 1995
AGENDA ITEM: V.B. - AMENDMENT TO THE LAND DEVELOPMENT
REGULATIONS ALLOWING FOR AN EXEMPTION FROM CERTAIN
PROPERTY TAXES WHEN ASSOCIATED WITH IMPROVEMENTS TO
HISTORIC PROPERTIES.
ITEM BEFORE THE BOARD:
The item before the Board is that of recommending to the
City Commission approval of an amendment to the Land
Development Regulations to allow for an exemption from
certain property taxes when associated with improvements to
Historic Properties.
BACKGROUND:
On November 3, 1992 Florida voters approved an amendment to the
State Constitution that allows local governments to provide
property tax exemption on improvements to historic properties.
The Florida Legislature enacted Section 196.1997 and 196.1988 to
govern the allowance of such exemptions. The goal of this
legislation is to encourage preservation and rehabilitation of
historic properties and to assist in efforts to revitalize older
neighborhoods and commercial areas.
Section 196.1997 provides a great deal of flexibility for
communities in drafting an incentive ordinance. The Historic
Preservation Board recommended that a draft ordinance be
prepared and has made suggestions with respect to the philosophy
and objectives of the ordinance as follows:
Encourage restoration, renovation and rehabilitation without
adversely affecting the property tax base or finances of the
City.
Assure that the work visibly improves the exterior of the
property and therefore improves the neighborhood.
Assure that the program is easy to administer by the City.
Assure that the incentive is significant enough that
property owners will want to participate.
On April 5, 1994 a draft of the proposed ordinance for the City
was sent to a City Commission Workshop meeting for comments. The
Commission favored the ordinance but had concerns with respect to
its impact on the CRA's tax base, as the majority of eligible
properties are located within its boundaries. It was felt that
V.B.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certian Property Taxes when Associated with
Improvements to Historic Properties.
Page 2
by exempting certain property taxes less money would be collected
for the CRA's interest free loan program. Applicants applying
for both the exemption and the loan would be doubly depriving
those whose properties were not historically eligible and who
depend on the loan program for help with renovation. The
Commission recommended that a draft of the ordinance be submitted
to the CRA.
On May 4, 1994 the Historic Preservation Board reviewed and
approved the final draft of the ordinance with several minor
changes in the language. The Board agreed to make its formal
recommendation to the Planning and Zoning Board after comments
from the CRA were received.
The CRA reviewed the final draft at its meeting of May 12, 1994,
however, no formal comments were forthcoming. On February 9,
1995, the CRA Board considered the ordinance again, and
recommended that it be adopted with the proviso that an
individual exercising the tax exemption not apply for a cRA
subsidized loan. This will prevent owners of historic properties
from receiving the double benefit of an interest free
rehabilitation loan and a tax exemption for the improvements.
ANALYSIS OF THE PROPOSED ORDINANCE:
A property would qualify for tax exemption if it is individually
listed on the National Register of Historic Places; is
individually listed on the Local Register of Historic Places; or
is a contributing (historic) structure located within one of the
City's four Historic Districts. The tax exemption will be
available to owners of qualifying residential and commercial
properties for a period of 10 years.
Qualifying properties will be exempt from that portion of ad
valorem taxes levied by the City on 100% of the increased and
assessed value resulting from the renovation. The exemption does
not apply to taxes levied for payment of bonds, or taxes
authorized by a vote of the electors. The exemption does not
apply to personal property.
In order for proposed rehabilitation of qualify for exemption the
improvements must conform to the Rules adopted by the Department
of State; and be consistent with Section 5.4.1(E) of the Historic
Preservation ordinance which includes the criteria set forth by
the Secretary of the Interior's Standards for Rehabilitation. 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 is granted.
P&Z Board Memorandum Staff Report
Amendment to the LDRs Allowing for an Exemption
from Certian Property Taxes when Associated with
Improvements to Historic Properties.
Page 3
Ail exemption applications will be submitted on a form which has
been adopted by the Department of State and all applications will
be reviewed by the Historic Preservation Board through the
Certificate of Appropriateness process. After reviewing the
application at a public meeting the Historic Preservation board
will then recommend that the City Commission grant or deny the
application. A majority vote of the City Commission will be
required to approve the tax exemption. The applicant must
complete the renovation within 2 years of the initial exemption
application. The tax exemption will become effective on January
1 of the year following completion of the work.
As of October, 1994 the following governing bodies have adopted
tax exemption ordinances:
* City of West Palm Beach
* Town of Palm Beach
* City of Orlando
* City of Tampa
* City of Coral Gables
* City of Pensacola
* Dade County
* Hillsborough County
In addition Palm Beach County has an ordinance that will be
considered in the near future.
Attached is an example of the property tax benefits for an
individual property owner.
HISTORIC PRESERVATION BOARD CONSIDERATION:
As so much time had elapsed since this ordinance was originally
drafted, it was presented again for consideration by the Historic
Preservation Board at its meeting of March 15, 1995. The Board
recommended unanimously that the ordinance be adopted.
RECOMMENDED ACTION:
By motion, recommend to the City Commission approval of the
amendment to the Land Development Regulations to allow for an
exemption from certain property taxes when associated with
improvements to Historic Properties.
Attachments:
* Ordinance
* Example of the Tax Benefits for an Individual Property Owner
ORDINANCE NO.
AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF
DELRA¥ BEACH, FLORIDA, AMENDING ARTICLE 4.5,
"OVERLAY AND ENVIRONMENTAL MANAGEMENT DISTRICTS", OF
THE LAND DEVELOPMENT REGULATIONS OF THE CITY OF
DELRAY BEACH, FLORIDA, BY ENACTING A NEW SUBSECTION
4.5.1(M), "TAX EXEMPTION FOR HISTORIC PROPERTIES",
TO AUTHORIZE AD VALOREM TAX EXEMPTIONS FOR HISTORIC
PROPERTIES; ESTABLISHING REQUIREMENTS AND
PROCEDURES; DESIGNATING THE HISTORIC PRESERVATION
BOARD TO REVIEW APPLICATIONS AND MAKE RECOM-
MENDATIONS TO THE CITY COMMISSION; ESTABLISHING
PENALTIES; PROVIDING A SAVING CLAUSE, A REPEALER
CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, the citizens of Florida amended the Florida Consti-
tution, Article 7, Section 3(e), to authorize counties and ~unici-
palities to grant a partial ad valorem tax exemption to owners of
historic properties for improvements to such' properties which are the
result of the restoration, renovation or rehabilitation of the historic
properties; and
WHEREAS, the Florida legislature enacted Sections 196.1997 and
196.1998, Florida Statutes (1992) to govern the allowance of such
exemptions; and
WHEREAS, the City Commission desires to create a partial ad
valorem tax exemption for qualifying improvements of historic properties
as a means to encourage more restoration, renovation and rehabilitation
of such properties and to stabilize and improve property values in the
City.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Article 4.5, "Overlay and Environmental
Management Districts", Section 4.5.1, "Historic Preservations Site and
Districts", of the Land Developmgnt regulations of the Code Ordinances
of the City of Delray Beach, Florida, be, and the same is hereby amended
by enacting a new subsection 4.5.1(M), "Tax Exemption for Historic
Properties" which reads as follows:
4.5.1(M) Tax Exemption for Historic Properties.
(1) The City Commission hereby creates a tax exemption for
the restoration, renovation or rehabilitation of qualifying
historic properties designated in Section 4.5.1(M)(4). Qualifying
properties shall be exempt from that portion of ad valorem taxation
levied by the City of Delray Beach on 100% of the increase and
assessed value resulting from any renovation, restoration or
rehabilitation of the qualifying property made on or after the
effective date of this ordinance.
The above exemption does not apply to:
(a) Taxes levied for payment of bonds;
(b) Taxes authorized by a vote of the electors pursuant to
Section 9(b) or Section 12, Article 7 of the Florida
Constitution; or
(c) Personal property.
(2) Duration of Tax Exemption.
(a) The exemption period shall be for ten (10)~ ~ears,
beginning January 1st following the year in which final approval is
given by the City Commission and the Palm Beach County Property
Appraiser has been instructed to provide such exemption. However,
the City Commission shall have the discretion to set a lesser term
if requested by the property owner in the original application.
(b) The term of the exemption shall be specified in the
resolution aPproving the exemption and shall continue regardless of
any changes in the authority of the City to grant such exemption or
change in ownership of the property. To retain an exemption, the
historic character of the property and the improvements which
qualified the property for an exemption, must be maintained in
their historic state over the period for which the exemption was
granted.
(3) Effective Date of Exemption.
The effective date of the tax exemption shall be January 1 of
the year following the year in which a historic preservation
exemption covenant is recorded and a copy of the Final Application
and resolution of the City Commission, as approved, have been
transmitted to the Palm Beach County Property Appraiser.
(4) Qualifying Properties and Improvements.
(a) The following real property in the City is qualifying
property for the purposes of this ordinance if at the time the
exemption is approved by the City Commission, the property:
2 ORD. NO.
(1) is individually listed in the National Register of
Historic Places pursuant to the National Historic Preservation
Act of 1966, as amended, or
(2) is a contributing property to a national register-
listed district; or
(3) is designated as a historic property, or as a
contributing property to a historic district, under the terms
of the City's historic preservation ordinance; and
(4) has been certified by the Historic Preservation
Board as satisfying (a)(1), (2), or (3).
(b) For an improvement to a historic property to qualify the
property for an exemption, the improvement must:
(1) be consistent with the United States Secre~gry of
Interior's Standards for Rehabilitation, as amended.
(2) be determined by the Historic Preservation Board to
meet criteria established in rules adopted by the Department
of State, Division 'of Historical Resources, FAC 1A-38, as
amended, and
(3) be consistent with Section 4.5.1(E) "Development
Standards" of the City's Land Development Regulations.
(5) Evaluation of Property Used for Government or Nonprofit
Purposes.
(a) For purposes of the exemption under Section 196.1998,
Florida Statutes, a property is being used for government or
nonprofit purposes if the sole occupant of at least 65 percent of
the useable space is an agency of the federal, state or a local
government unit or a nonprofit organization certified by the
Department of State under Section 617.013, Florida Statutes.
(b) For purposes of the exemption under Section 196.1998,
Florida Statutes, a property is considered regularly and frequently
open to the public if public access to the property is provided not
less than 12 days a year on an equitably spaced basis, and at other
times by appointment. Nothing herein shall prohibit the owner from
charging a reasonable nondiscriminatory admission fee, comparable
to fees charged at similar facilities in the area.
3 ORD. NO.
(6) Application for Exemption.
Any property owner, or the authorized agent of the owner, that
desires an ad valorem tax exemption for the improvement of a
historic property must file a written application with the Planning
and Zoning Department. The application shall be made on the
two-part Historic Preservation Property Tax Exemption Application,
approved by the State of Florida, Division of Historical Resources.
Part 1 of the application, the Preconstruction Application, shall
be submitted before qualifying improvements are initiated and Part
2, the Final Application/Request for Review of Completed Work,
shall be submitted upon completion of the qualifying improvements.
The Final Application shall contain the Historic Preservation
Exemption Covenant, as provided for herein.
(7) Part 1~ Preconstruction Application.
A Preconstruction Application shall be filed with the ~%anning
and Zoning Department before the qualifying project is initiated.
The Preconstruction Application shall also contain information
concerning the proposed cost of the qualifying improvement and be
accompanied by a copy of the most recent tax bill from the Palm
Beach County Property Appraiser for the property. Upon receipt of
the Preconstruction Application, the Historic Preservation Planner
shall review the application and determine whether the application
is complete and whether the property satisfies the requirements of
Section 4.5.1(M)(4)(a) and is therefore eligible for review by the
Historic Preservation Board.
(8) Review of Preconstruction Application by the Historic
Preservation Board.
The Historic Preservation Board shall review the Precon-
struction Application within 60 days of the Historic Preservation
Planner's determination of eligibility. If all or part of the
proposed work involves exterior work requiring the issuance of a
Certificate of Appropriateness, the exterior portion of the work
shall be reviewed in accordance with the Certificate of Appro-
priateness process simultaneously with the Part 1, Preconstruction
Application. If Site Plan approval or a variance is required for
the project, the respective applications shall be presented to the
Historic Preservation Board in conjunction with the Certificate of
Appropriateness review process. A Preconstruction Application
which requires a Certificate of Appropriateness shall not be
considered until the Certificate of Appropriateness is approved by
the Historic Preservation Board.
(1) If the Historic Preservation Board determines that
the work as proposed is a qualifying improvement and is in
compliance with the review standards contained in Section
4 ORD. NO.
4.5.1(M)(4), the Preconstruction Application and, if
applicable, the Certificate of Appropriateness shall be
approved by the Historic Preservation Board, and the Board
shall issue a written order to the applicant.
(2) If the Historic Preservation Board determines that
the work as proposed is not a qualifying improvement or is not
in compliance with the review standards contained in Section
4.5.1(M)(4), the applicant shall be so advised in writing.
(9) Issuance of Other Permits or Approval.
The Building Department must review and approve all Pre-
construction Applications with respect to the applicable code
requirements before issuing a building permit. The Building
Department shall review all plans prior to the Historic
Preservation Board's review.
(10) Part 2, Final Application/Request for Review of Comple~'~d
W~rk.
(a) If the Historic Preservation Board determines that the
work is a qualifying improvement and is in compliance with the
review standards contained in Section 4.5.1(M)(4), the Board shall
approve the Final Application/Request for Review of Completed Work
and issue a written order to the applicant. The City will inspect
the completed work to verify such compliance. The review of the
Historic Preservation Board shall be completed within thirty (30)
days of the receipt of the Final Application/Request for Review of
Completed Work.
(b) The Final Application/Request for Review of Completed Work
shall be accompanied by documentation of the total cost of the
qualifying improvements. Appropriate documentation may include,
but is not limited to, paid contractor's bills, AIA Form 702-703,
cancelled checks, and an approved building permit application
listing the cost of work to be performed. Upon the receipt of a
Final Application/Request for Review of Completed Work and all
required supporting documents, the Historic Preservation Board
shall conduct a review at a regularly scheduled public meeting to
determine whether or not the completed improvements are in
compliance with the work described in the Preconstructton
Application, approved amendments, if any, and Section
4.5.1(M)(4)(b). After the above review, the Historic Preservation
Board shall recommend that the City Commission grant or deny the
exemption.
5 ORD. NO.
(c) If the Historic Preservation Board determines that
the work as completed is either not a qualifying improvement
or is not in compliance with the review standards contained in
Section 4.5.1(M)(4), the applicant shall be advised that the
Final Application has been denied. Such denial shall be in
writing and the Historic Preservation Planner shall provide a
written summary of the reasons for the determination.
(11) Appeal to the Historic Preservation Board's Decision.
Review and reversal of any action taken by the Historic
Preservation Board is appealable to the City Commission
pursuant to Section 2.4.7(E), "Appeals."
(12) Approval by the City Commission.
Upon approval of a Final Application/Request for Review of
Completed Work by the Historic Preservation Board, the Final
Application shall be placed by resolution on the agenda of ~he City
Commission for approval. The resolution of the City Commission
approving the Final Application shall provide the name of the owner
of the property, the property address and legal description,
require the owner to record the restrictive covenant as provided in
Section 4.5.1(M)(13) in the official records of Palm Beach County
as a condition of receiving the exemption, the period of time the
exemption will remain in effect, and the expiration date of the
exemption.
(13) Historic Preservation Exemption Covenant.
To qualify for an exemption, the applicant must sign and
return the Historic Preservation Exemption Covenant with the Final
Application/Request for Review of Completed Work. The covenant
shall be in a form as established by the Department of State,
Division of Historical Resources and applicable for the term for
which the exemption is granted and shall require the character of
the property and qualifying improvements to be maintained during
the period that the exemption is granted.
On or before the effective date of the exemption, the owner of
the property shall have the covenant recorded in the official
records of Palm Beach County, Florida, and shall cause a certified
copy of the recorded covenant to be delivered to the Historic
Preservation Planner. Such covenant shall be binding on the
current property owner, transferrees, and their heirs, assigns and
6 ORD. NO.
successors. A violation of the covenant shall result in the
property owner being subject to the payment of the differences
between the total amount of the taxes which would have been due in
March of 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 Sec.
212.12(3), Florida Statutes.
(14) Completion of Work.
An applicant must complete all work within two (2) years
following the date of approval of a Part 1 Preconstruction Appli-
cation by the Historic Preservation Board. A Preconstruction
Application shall be automatically revoked if the property owner
has not submitted a Final Application/Request for Review of
Completed Work within two (2) years following the date of approval
of the Preconstruction Application.
The City Commission, upon the recommendation of the Historic
Preservation Board, may extend the time for completion of a sub-
stantial improvement in accordance with the procedures of the
City's Building Code.
(15) Notice of Approval to the Property ADpraiser.
Upon the receipt of a certified copy of the recorded restric-
tive covenant by the Historic Preservation Planner, the
Preservation Planner shall transmit a copy of the approved Final
Application/Request for Review of Completed Work, the exemption
covenant and the resolution of the City Commission approving the
Final Application and authorizing the tax exemption to the Palm
Beach County Property Appraiser.
(16) Revocation Proceedinqs.
(a) The Historic Preservation Board may initiate pro-
ceedings to revoke the ad valorem tax exemption provided
herein, in the event the applicant, or subsequent owner or
successors in interest to the property, fails to maintain the
property according to the terms, conditions and standards of
the Historic Preservation Exemption Covenant.
(b) The Historic Preservation Board shall provide notice
to the current owner of record of the property and hold a
revocation hearing in the same manner as in Section
4.5.1(M)(10), and make a recommendation to the City
Commission.
7 ORD. NO.
(c) The City Commission shall review the recommendation
of the Historic Preservation Board and make a determination as
to whether the tax exemption shall be revoked. Should the
City Commission determine that the tax exemption shall be
revoked, a written resolution revoking the exemption and
notice of penalties as provided in Paragraph 4 of the covenant
shall be provided to the owner, the Palm Beach County Property
Appraiser and filed in the official records of Palm Beach
County.
(d) Upon receipt of the resolution revoking the tax
exemption, the Palm Beach County Property Appraiser shall
discontinue the tax exemption on the property as of January
1st of the year following receipt of the notice of revocation.
(17) Reapplication.
An applicant previously granted a Historic Rehabilitation tax
Exemption by the Historic Preservation Board may undertake an
additional substantial improvement project during the Exemption
Period, or following its expiration, and reapply for an additional
Historic Preservation Tax Exemption for such subsequent work.
Section 2. That all ordinances or parts of ordinances in
conflict herewith be, and the same are hereby repealed.
Section 3. That should any section or provision of this
ordinance or any portion thereof, any paragraph, sentence, or word be
declared by a court of competent jurisdiction to be invalid, such
decision shall not affect the validity of the remainder hereof as a
whole or part thereof other than the part declared to be invalid.
Section 4. That this ordinance shall become effective
immediately upon its passage on second and final reading.
PASSED AND ADOPTED in regular session on second and final
reading on this the day of , 1994.
MAYOR
ATTEST:
City Clerk
First Reading
Second Reading
tax.ord
8 ORD. NO.
EXAMPLE: OWNER OCCUPIED RESIDENTIAL PROPERTY
Before Rehabilitation:
Property Value $ 100,000
Homestead Exemption - 25,000
Taxable Value 75,000
City Taxes/Yr (8 Mils) 600
After $30~000 Rehabilitation without Proposed Exemption:
Property Value $ 130,000
Homestead Exemption - 25,000
Taxable Value 105,000
Property Tax/Yr (8 Mils) 840
After $30~000 Rehabilitation with Proposed Exemption:
Property Value $ 130,000
Homestead Exemption - 25,000
Taxable Value 105,000
Property Tax/Yr $75,000 @ 8 Mils $ 600
Taxes/Yr on $30,000 improv. @ 1.14 mils + 34
(for Bonds)
Total Property Tax/Yr 634
Tax Savings Per Year $ 206
Total Savings for 10 Years 2,060