Res. No. 210-24RESOLUTION NO.210-24
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH,FLORIDA,GRANTING AN AD VALO REM TAX
EXEMPTION TO TIMOTHY L.MCKINNEY,SR.FOR THE HISTORIC
REHABILITATION OF THE PROPERTY LOCATED AT 240 DIXIE
BOULEVARD,AS FURTHER DESCRIBED HEREIN;DETERMINING
THAT THE COMPLETED IMPROVEMENTS ARE CONSISTENT WITH
LAND DEVELOPMENT REGULATIONS SECTION 4.5.1 (J),TAX
EXEMPTION FOR HISTORIC PROPERTIES;AND PROVIDING AN
EFFECTIVE DA TE.
WHEREAS,the Historic Preservation Program of the City of Delray Beach.Florida (the "City").is
designed to preserve,protect,enhance,and perpetuate resources that represent distinctive and significant
elements of the City's historical.cultural,social.economic,political.archaeological.and architectural
identity,and/or serve as visible reminders of the City 's culture and heritage;and
WHEREAS,the Florida Constitution,Article Vil,Section 3,authorizes counties and municipalities
to grant partial ad valorem tax exemptions to owners of historic properties for improvements that are the
result of the restoration,renovation,or rehabilitation of historic properties;and
WHEREAS,Section 4.5.1 (J)of the Land Development Regulations of the City of Delray Beach Code
of Ordinances ("LDR )provides for an ad valorem tax exemption for the restoration,renovation,and/or
improvement of historic properties;and
WHEREAS,Timothy L.McKinney Sr.(the "Owner").is the fee simple owner of a parcel of land
located at 240 Dixie Boulevard (the "Property")as more particularly described in Exhibit "A".attached
hereto and incorporated herein;and
WHEREAS,the Property is locateci in the Del-Ida Park Historic District;and
WHEREAS,the Owner completed improvements to the Property and filed an application (File No.
2024-199)for a Historic Property Ad Valorem Tax Exemption;and
WHEREAS,on September 4,2024,the Historic Preservation Board determined that the compieteci
improvements are consistent with LOR Section 4.5.1 (J)and by a vote of 5 to O recommended approval of
the ad valorem tax exemption for the restoration,renovation,and improvement to the Property;and
WHEREAS,on November 4,2024,the City Commission considered the request as set forth herein.
NOW,THEREFORE,BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH,FLORIDA,AS FOLLOWS:
Section].The City Commission hereby determines that the completed improvements to the
property located at 240 Dixie Boulevard are consistent with LOR Section 4.5.1O).
Section 2.The City Commission hereby approves an ad valorem tax exemption for the Property
for a ten (IO)year period,commencing on January 1,2025,from that portion of ad valo rem taxes levied on
the increase in assessed value resulting from the renovation,restoration,and rehabilitation of the Property as
described in Historic Preservation Board Certificate of Appropriateness No.2022-254.
Section 3.The Owner shall execute and record a restrictive covenant in a fonn established by the
State of Florida,Department of State,Division of Historical Resources,requiring the qualifying
improvements be maintained during the period of the tax exemption.A copy of the recorded covenant shall
be provided to the City.
Section 4 .This resolution shall become effective immediately upon it'.J'assa~e
PASSED AND ADOPTED in regular session on de aay or /l/D2.b 4 2024.
ved as t~al Sufficiency:
2
RES.NO.210-24
Exhibit "A"
LOT 7,BLOCK IO,DEL-IDA PARK,ACCORD ING TO THE PLAT THERE OF,AS RECORD ED IN
PLAT BOO K 9,PAGE 52,PUBLIC RECORDS OF PALM BEACH COUN TY,FLORIDA;LESS THE
SO UTH 2 FEET THEREOF.
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RES.NO.210-24
CITY OF DELRAY BEACH
CITY ATTORNEY'S OFFICE
200 NW 1 Avenue,Delray Beach,FL 33444
561-243-7090
LEGAL REVIEW FORM
This form is to be used solely for the legal reviewof documents not including procurement agreements.Procurement
.\greements are reviewed under a separate cover.This form shall only be completed by a member of the City
Attorney's Office.
Document Name:RESO LUTIO N NO .210-24
Date of Review:10.22.24
A RESO LUTIO N OF THE CITY CO M M ISSIO N OF THE CIT Y O F DELRA Y BEACH,FLO RID A ,
GRA NTI N G AN AD VALOREM TAX EX EM PTI O N TO TIM O THY L.M CK INN EY,SR.FO R TH E
HISTO RI C REHA BILI TATION OF THE PRO PERTY LOCA TED AT 240 DIXIE BOULEY ARD,AS
FURTHER DESCRIB ED HEREIN ;DETERMINING THAT THE COMPLETED IMPROVEMENTS ARE
CONSISTENT WITH LAND DEVELOPMENT REGULATIONS SECTION 4.5.1 (J),TAX EXEMPTION FOR
HISTORIC PROPERTIES;AND PROVIDING AN EFFECTIVE DATE.
Document Type:Resolution for Tax Exemption
Submitted by:Katherina Paliwoda
[]This document is approved as to form and legal sufficiency.
D This document is approved as to form and legal sufficiency;however,the undersigned made the
following change(s):
D This document is not approved as to form and legal sufficiency for the following reason(s):
s_Kelly Brandon,Esq.
Attorney
Copy to:
City Attorney's Office (with a copy of the approved document)
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DOS Form No.HR3E111292
HISTORIC PRESERVATION PROPERTY TAX EXEMPTION COVENANT
This Covenant is made the 16"day of October 2024,by Timothy L.Mckinney (hereinafter
referred to as the Owner)and in favor of the City of Delray Beach (hereinafter referred to as the
Local Government)for the purpose of the restoration,renovation or rehabilitation,of a certain
Property located at 240 Dixie Boulevard,Delray Beach,Florida 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 areas of significance of this property,as identified in the National Register
nomination or local designation report for the property or the district in which it is located are
X architecture,X history,archaeology.
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):
Parcel Identification Number:12-43-46-09-29-010-0070
Lot 7,Block 10,Del-Ida Park,according to the plat thereof,as recorded in plat book 9,page
52,public records of Palm Beach County,Florida;less the south 2 feet thereof.
In consideration of the tax exemption granted by the Local Government,the Owner hereby agrees
to the following for the period of the tax exemption,which is from January 1,2025,to December
31,2034.
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 provisions 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 Local Historic Preservation Office.The address of the certified
Local Historic Preservation Office is,if one exists in the jurisdiction:
City of Delray Beach,Development Services Department
100 NW 1°'Avenue
Delray Beach,Florida
561.243.7040
The address of the Division of Historical Resources is:
Bureau of Historic Preservation
Division of Historical Resources
R.A.Gray Building,500 South Bronaugh Street
Tallahassee,Florida 32399-0250
Telephone Number:(850)487-2333
3.[Only for properties of archaeological significance]The Owner agrees to ensure the protection
of the site against willful damage or vandalism.Nothing in the Covenant shall prohibit the
Owner from developing the site in such a manner that will not threaten or damage the
archaeological resource,provided that permission for alteration of the site is obtained pursuant
to 2.above.
4.The Owner agrees that the Local Historic Preservation Office and appropriate representatives
of the Local Government,its agents and designees shall have the right to inspect the Property
Page 1
at all reasonable times in order to ascertain whether or not the conditions of this Covenant are
being observed.
5.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 Local Historic
Preservation Office will report such violation to the Property Appraiser and Tax Collector who
shall take action pursuant to s.196.1997 (7),F.S.The Owner shall be required to pay the
difference 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.
6.If the Property is damaged by accidental or natural causes during the Covenant period,the
Owner will inform the 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 or 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 or reconstruction 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 Local Historic Preservation Office.
7.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,or archaeological integrity 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 Local Historic Preservation Office in writing of the loss.The Local Historic Preservation
Office will evaluate the information provided and notify the Owner in writing of its determination
regarding removal of the Property from eligibility for tax exemption.If the Local Historic
Preservation Office determines that the property should be removed from eligibility for tax
exemption,it will notify the Property Appraiser of the county in which the Property is located in
writing so that the tax exemption can be canceled for the remainder of the Covenant period.
In such cases,no penalty or interest shall be assessed against the Owner.
8.If it appears that the historical integrity of the features,materials,appearance,workmanship,
and environment,or archaeological integrity 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 damaged deliberately or through gross negligence of the Owner,
the Local Historic Preservation Office shall notify the owner in writing.For the purpose of this
Covenant,"gross negligence"means the omission of care which even inattentive and
thoughtless persons never fail to take of their own property.The Owner shall have 30 days to
respond indicating any circumstances which show that the damage was not deliberate or due
to gross negligence.If the Owner cannot show such 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 Local Historic Preservation Office.If the Owner does not
complete the restoration work on the agreed upon time schedule,the Local Historic
Preservation Office will report such violation to the Property Appraiser and Tax Collector who
shall take action pursuant to s.196.1997 (7),F.S.The Owner shall be required to pay the
difference 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.
9.The terms of this covenant shall be binding on the current Property Owner,transferees,heirs,
successors,or assigns.
This Covenant shall be enforceable in specific performance by a court of competent jurisdiction.
Page 2
OWNER:
3Al
Date
Name Signature Date
STA TE OF Florida }
COUNTY OF Palm Beach}
Theforegoing instrument was acknowledged before me thts _Q3"aay ot //ll4_,2224,
by.L „_,who have produced'I LL
as identificaron (if eft blank pers al knowledge exis:ed).,)
lu±pp6aysanature/~œ···;;¡/¡;;;4;~--MARIE A~DRE BREVIL
à·o\?'iG ¡'¿?Notary Public •State of Florida
Si com m ission #HH 368884
:nf?C om m .Expires Mar 5,2027 lx,,i R E.
--.-7 •Printed name
LOCAL GOVERNMENT:City of Delray Beach
MIL_I yLA>
Name of Authorized Local Official
-lebDate
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