Ord 10-03ORDINANCE NO. 10-03
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AMENDING THE
LAND DEVELOPMENT REGULATIONS OF CODE OF
ORDINANCES, BY AMENDING CHAPTER 4, "ZONING
REGULATIONS", SECTION 4.5.1, "HISTORIC
PRESERVATION SITES AND DISTRICTS", SUBSECTION
(M) "TAX EXEMPTION FOR HISTORIC PROPERTIES", TO
PROVIDE CLARIFICATION TO THE TAX ABATEMENT
PROCESS AND APPLICABILITY, AND TO BE CONSISTENT
WITH THE FLORIDA ADMINISTRATIVE CODE;
PROVIDING A SAVING CLAUSE, A GENERAL REPEALER
CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, pursuant to LDR Section 1.1.6, the Planning and Zoning Board reviewed the
proposed text amendment at a public hearing held on April 21, 2003 and voted to recommend that
the changes be approved; and
WHEREAS, pursuant to Florida Statute 163.3174(4)(c), the Planning and Zoning Board,
sitting as the Local Planning Agency, has determined that the change is consistent with and furthers
the goals, objectives and policies of the Comprehensive Plan.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 4, "Zoning Regulations", Article 4.5, "Overhy and Environmental
Management Districts", Section 4.5.1, "Historic Preservation Sites and Districts", Subsection
4.5.1(M), "Tax Exemption for Historic Properties", of the Land Development Regulations of the
Code of Ordinances of the City of Delray Beach, Florida, be and the same is hereby amended to
read as follows:
(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 ~%.~)(~,~Jg,)2~A~alll~l~. Qualifying properties shall be exempt from that portion
of ad valorem taxation levied by the 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.
(2) The above exemption does not apply to:
(a) Taxes levied for payment of bonds;
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.
0) Duration of Tax Exemption:
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 '.'f zcq::c:ted
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.
(4) 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.
(5) Qualifying Properties and Improvements:
The following real property in the City is a qualifying property for
the purposes of this ordinance if at the time the exemption is
approved by the City Commission, the property:
is individually listed in the National Register of Historic
Places pursuant to the National Historic Preservation Act of
1966, as amended; or,
(ii) is a contributing property to a National Register-listed district; or
2 ORD. NO. 10-03
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,
has been certified by the Historic Preservation Board as
satis ¢ng (a) (i), (ii), or (iii).
For an improvement to a historic property to qualify the property
for an exemption, the improvement must:
be consistent with the United States Secretary of the
Interior's Standards for Rehabilitation, as amended;
be determined an improvement by the Historic Preservation
Board as ' ' established in rules adopted by the
Department of State, Division of Historical Resources, FAC
1A-38, as amended which defines a real property
improvement as changes in the condition of real property
brought about by the expenditure of labor and money for the
restoration, renovation, or rehabilitation of such property.
Improvement shall inclndo, but are not limited to:
modifications, repairs, or additions to the principal
contributing building and its associated accessory structures
0. e. a garage, cabana. ~maest cottage, storage/utility structures,
swimming pools), whether existing or new. as long as the
new construction is compatible with the historic character of
the building and site in term~ of size. scale, massing, desi_tm.
and materials, and preserves the historic relationship between
a building or buildings, landscape features, and open space.
The exemption does not apply to improvements rnado to
non-contributing principal buildings or their non-
contributing accessory structures.
be consistent with Section 4.5.1(E), "Development
Standards", of the City's Land Development Regulations;
and
include, as part of the overall project, visible improvements
to the exterior of the structure.
Evaluation of Property Used for Government or Nonprofit Purposes:
3 ORD. NO. 10-03
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 L17.~13 617.0301, Florida Statutes.
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.
(7) Application for Exemption:
(a)
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 ';'~cv. Tax Exemption 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
PzccConstrucfion Application, shall be submitted before, during, or
after 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.
(8) Part 1, PzccConstruction Application:
A PrccConstruction Application shall be filed with the Planning and
Zoning Depa~u,~ent before, ~ the qualifying project is
:--2V~atcd constructed. The PzccConstmcfion Application shall also
contain information concerning the prc. pc.r, cd estimated cost of the
qualifying improvements 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 PzccConstmcfion Application, the
Historic Preservation Planner shall review the application and
4 ORD. NO. 10-03
(9)
determine whether the application is complete and whether the
property satisfies the requirements of Section 4.5.1(M)(5) (~.)(a) and
is therefore eligible for review by the Historic Preservation Board.
Review of Prcc_Construction Application by the Historic Preservation Board:
The Historic Preservation Board shall review the 0~__,~ -
Application within 60 days of the Historic Preservation Planner's
determination of eligibility. The exterior portion of the work shall be
reviewed in accordance with the Certificate of Appropriateness
review process simultaneously with the Part 1, Pi'eeC_onstruction
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 n .......... ,:_~ s__,:__.
~-rr-vt~ ............ rr ................. Et. ad. If
Part I of the Construction Application is submitted after the Project
has been completed, the application must be submitted within
months from the date of issuance of a Certificate of Occupancy.
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~_~ ~.I)(I), the Proc_Construction Application and, if
applicable, the Certificate of Appropriateness shall be
approved by the Historic Preservation Board~
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{E) ~a,{)(1), corrective measures ~h~ ! be prescribed by the
Board ~u.c
5 ORD. NO. 10-03
1(!_0t4-) Part 2, Final Application/Request for Review of Completed Work:
(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['E) r~c, fAx the Board shall
approve the Final Application/Request for Review of Completed
Work and the Historic Preservation Planner shall issue a written order
to the applicant. The ~.Ly Historic PreservaUon Planner 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 completed Final Application/Request for Review
of Completed Work as verified by the Historic Preservation Planner.
The Final Application/Request for Review of Completed Work shall
be accompanied by documentation of the total cc,~t ~ of
the qualifying improvements. Appropriate documentation may
include, but is not limited to, paid contractor's bills, AIA Forms
702-70-3~_, canceled checks, copies of invoices, 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 documentations, 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
m the PzccConstruction Application, approved amendments, if any,
and Section 4.5.1~=~ ~{4)q~. After the above mentione~d review,
the Historic Preservation Board shall recommend that the City
Commission grant or deny the exemption.
(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(E]
r~awAx the applicant shall be advised that the Final Application has
been denied. £',:z~ &r:-~l :Eall ~c Lq ~.v~.':g and T~he Historic
Preservation Planner shall provide a written summary of the reasons
for the determination to ~e_~cant.
Appeal to the Historic Preservation Board's Decision:
6 ORD. NO. 10-03
(a)
~ Aany action taken by the Historic Preservation
Board is appealable to the City Commission pursuant to Section 2.4.7(E),
"Appeals".
(124-3) Approval by the City Commission:
(a)
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,
'~c z.'c..~cz to. a recorded ~ 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, and the effective dates of
'..pedo~f--fime the exemption ~eem~i~eff~et, including and the
expn:aUon date
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, shalt4e-m-a-fovm as established by the Department of
State, Division of Historical Resources, shall be in a form anoroved
by the Ci.ty of Delray Beach City Attorney's Office and al~l~licable
for the term for which the exemption is granted and shall require the
character of the property and qualifying improvements to be
maintained dating 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 City's 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 years in which the covenant or agreement was in effect had
the property not received the exemption and the total amount of
7 ORD. NO. 10-03
taxes actually paid in those years, plus interest on the difference
calculated as provided in Sec. 212.12(3), Florida Statutes.
(1_~15) Completion of Work:
An applicant must complete all work within two (2) years following
the date of approval of a Part 1 Proc_Construction Application by the
Historic Preservation Board. A PzccConstrucfion 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 Pzc¢Construcfion
Application.
The City Commission, upon the recommendation of the Historic
Preservation Board, may extend the time for completion of a
substantial improvement in accordance with the procedures of the
City's Building Code.
(1~5$6) 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 ~aeesev~mon
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.
The resolution approving an historic tax exemption must be filed
with the Palm Beach County Property Appraiser on or before
January Ma~a 1st of the year in which an exemption is requested.
Therefore. the Final Applicafion/Rec:uest for Review of Completed
Work must be submitted no later thah November lst of the year the
work was completed in order to process the annlicafion for both the
Historic Preservation Board and City CommiSsion approvals. If
Final Application/Request for Review of Completed Work is not
submitted by November 1st of the year the work was completed, th,
abatement will not take effect until the following year of the date
submittal.
8 ORD. NO. 10-03
(16'-1-7) Revocation Proceedings:
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.
The Historic Preservation Planner Ec, azd shall provide notice to the
current owner of record of the property and the Historic
Preservation Board shall hold a revocation hearing in the same
manner as in Section 4.5.1(M)(10), and make a recommendation to
the City Commission.
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 _8 4- of the covenant shall be provided to the
owner, the Palm Beach County Property Appraiser, and fried in the
official records of Palm Beach County.
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.
Section 2. 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 3. That all ordinances or parts of ordinances in conflict herewith be, and the same
are hereby repealed.
Section 4. That this ordinance shall become effective mediately upon its passage on
second and final reading.
9 ORD. NO. 10-03
PASSE~ AND ADOPTED in regular session on second and final reading on this the
_ day of C~ ,2003.
City Clerk
First Reading ~/. ~, ~O~
Second Reading ~~::~.~
10 ORD. NO. 10-03
MEMORANDUM
TO:
FROM:
SUBJECT:
MAYOR AND CITY COMMISSIONERS
CITY MANAGER~
AGENDA ITEM # ~) ~-~ - REGULAR M~TING OF MAY 20. 2003
ORDINANCE NO. 10-03 (AMENDING SECTION 4.S.lCM) OF THE LAND
DEVELOPMENT REGULATIONS)
DATE: MAY 16, 2003
This ordinance is before Commission for second reading and public hearing to amend Section
4.5.1(M), "Tax Exemption for Historic Properties", of the Land Development Regulations of the
Code of Ordinances to provide clarification of the tax abatement process and applicability; and
consistency with the Florida Administrative Code.
At the first reading on May 6, 2003, the City Commission passed this ordinance.
Recommend approval of Ordinance No. 10-03 on second and final reading.
S:\City Clerk\chevelle folder\agenda memos\Ord. 10.03.5.20.03
TO:
THROUGH:
PAUL DORLING, DI~L~E~OR OF PLANNING AND ZONING
WENDY SHAY, HISTORIC PRESERVATION PLANNER
MEETING OF MAY 6, 2003
AN ORDINANCE AMENDING LDR SECTION 4.5.1(M)~ TAX EXEMPTION FOR
HISTORIC PROPERTIES.
The proposed text amendment will provide clarification to the tax abatement process within the Land
Development Regulations and update them to be consistent with recent amendments to the Florida
Administrative Code (FAC) Chapter 1A-38, "Tax Exemption for Historic Properties", effective in
September, 2000. The FAC currently allows a tax exemption application to be processed before,
during, or after a project has been initiated. Previously, and pursuant to the current LDR's, a project
could only be initiated prior to the beginning of the construction, preferably concurrently with site plan
and/or Certificate of Appropriateness approval. Given the above, the amendment makes the
necessary changes to allow submittal before, during, or after a project is completed.
The amendment also modifies the responsible entity providing the written order of Board action from
the Board to staff. The amendment adds a time limit for submission of 18 months after construction for
Part I of the initial tax exemption request. The amendment further clarifies what improvements are
eligible for tax exemption credit. Currently, LDR Section 4.5.1(M)(5), "Qualifying Properties and
Improvements," allows an exemption for improvements made to both contributing and non-
contributing buildings or structures. The revision will allow the exemption to apply to improvements to
contributing principal buildings and their associated accessory structures. Improvements to non-
contributing buildings, structures, or any type of new construction on non-contributing properties will
not be eligible.
Pursuant to LDR Section 2.4.5(M)(5), approval of an LDR amendment must be based upon a finding
that the amendment is consistent with and furthers the goals, objectives, and policies of the
Comprehensive Plan. As noted previously, this amendment is being initiated more for clarification
purposes than to fulfill any specific Comp Plan policy. While the amendment does not specifically
further the Goals, Objectives, and Policies of the Comprehensive Plan, it is not inconsistent with them.
During its meeting of April 16, 2003, the Historic Preservation Board recommended approval of an
LDR text amendment to Section 4.5.1(M), Tax Exemptions for Historic Properties.
On April 21, 2003, the Planning & Zoning Board recommended approval of the proposed LDR text
amendment to Section 4.5.1(M), Tax Exemptions for Historic Properties.
Approve Ordinance 10-03, based upon positive findings with respect to LDR Section 2.4.5(M)(5).
Attachment.,' Ordinance 10-03
ORDINANCE NO. 10-03
AN ORDINANCE OF THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AMENDING THE
LAND DEVELOPMENT REGULATIONS OF CODE OF
ORDINANCES, BY AMENDING CHAPTER 4, "ZONING
REGULATIONS", SECTION 4.5.1, "HISTORIC
PRESERVATION SITES AND DISTRICTS", SUBSECTION
elY0 "TAX EXEMPTION FOR HISTORIC PROPERTIES", TO
PROVIDE CLARIFICATION TO THE TAX ABATEMENT
PROCESS AND APPLICABILITY, AND TO BE CONSISTENT
WITH THE FLORIDA ADMINISTRATIVE CODE;
PROVIDING A SAVING CLAUSE, A GENERAL REPEALER
CLAUSE, AND AN EFFECTIVE DATE.
WHEREAS, pursuant to LDR Section 1.1.6, the Planning and Zoning Board reviewed the
proposed text amendment at a public hearing held on April 21, 2003 and voted to recommend that
the changes be approved; and
WHEREAS, pursuant to Florida Statute 163.3174(4)(c), the Planning and Zoning Board,
sitting as the Local Planning Agency, has determined that the change is consistent with and furthers
the goals, objectives and policies of the Comprehensive Plan.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
Section 1. That Chapter 4, "Zoning Regulations", Article 4.5, "Overlay and Environmental
Management Districts", Section 4.5.1, "Historic Preservation Sites and Districts", Subsection
4.5.1(M), "Tax Exemption for Historic Properties", of the Land Development Regulations of the
Code of Ordinances of the City of Delray Beach, Florida, be and the same is hereby amended to
read as follows:
CM) Tax Exemption for Historic Properties:
(I) The City Commission hereby creates a tax exemption for the restoration,
renovation or rehabilitation of qualifying historic properties designated in Section
4 5 1
· · t-.-~ .~mended. Qualifying properties shall be exempt from that portion
of ad valorem taxation levied by the City of Dekay 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.
(2) The above exemption does not apply to:
ORD. NO. 10-03
(a) Taxes levied for payment of bonds;
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.
(3) 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 zcqacatcd
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.
(4) 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.
(5) Qualifying Properties and Improvements:
The following real property in the City is a qualifying property for
the purposes of this ordinance if at the time the exemption is
approved by the City Commission, the property:
is individually listed in the National Register of Historic
Places pursuant to the National Historic Preservation Act of
1966, as amended; or,
(ii) is a contributing property to a National Register-listed district; or
2 ORD. NO. 10-03
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,
has been certified by the Historic Preservation Board as
satisfying (a) (i), (ii), or (ii,').
For an improvement to a historic property to qualify the property
for an exemption, the improvement must:
be consistent with the United States Secretary of the
Interior's Standards for Rehabilitation, as amended;
be determined an improvement by the Historic Preservation
Board as tc ~cct cr2tzr:c, established in rules adopted by the
Department of State, Division of Historical Resources, FAC
1A-38, as amended which defines a real property.
improvement as changes in the condition of real property
brought about by the expenditure of labor and money for the
restoration, renovation, or rehabilitation of such property.
Improvement shall include, but are not limited to:
modifications, repairs, or additions to the principal
contributing building and its associated accessory structures
(.i.e. a garage, cabana, guest cottage, storage/utility structures,
swimming pools), whether existing or new. as long as the
new construction is compatible with the historic character of
the building and site in terms of size. scale, massing, desi[m.
and materials, and preserves the historic relationship between
a building or building, landscape features, and open space.
The exemption does not apply to improvements made to
non-contributing principal buildings or their non-
contributing accessory structures.
be consistent with Section 4.5.10S), "Development
Standards", of the City's Land Development Regulations;
and
(iv) include, as part of the overall project, visible improvements
to the exterior of the structure.
(6) Evaluation of Property Used for Government or Nonprofit Purposes:
3 ORD. NO. 10-03
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 6S 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 6!7.913 617.0301, Florida Statutes.
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.
(7) 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 wzlttcn Tax Exemption 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
PzccConstruction Application, shall be submitted before, during, or
after 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.
(8) Part 1, PzccConstmction Application:
A PzccConstruction Application shall be filed with the Planning and
Zoning Department before, during, or after the qualifying project is
L-2~ated constructed. The PzccConstruction Application shall also
contain information concerning the ....... a estimated cost of the
qualifying improvemen~ 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 PzccConstrucfion Application, the
Historic Preservation Planner shall review the application and
4 ORD. NO. 10-03
(9)
determine whether the apphcation is complete and whether the
property satisfies the requirements of Section 4.5.1(M)(5) /ax/_x and
is therefore ehgible for review by the Historic Preservation Board.
Review of Pr¢¢Construction Apphcation by the Historic Preservation Board:
(a)
The Historic Preservation Board shall review the PzccConstruction
Application within 60 days of the Historic Preservation Planner's
determination of eligibility. The exterior portion of the work shall be
reviewed in accordance with the Certificate of Appropriateness
review process simultaneously with the Part 1, Pzc¢Construction
Application. If site plan approval or a variance is required for the
project, the respective applications shah be presented to the Historic
Preservation Board in conjunction with the Certificate of
Appropriateness review process. A n .......... .:~_ /,--u~_.:~_
Part I of the Construction Application is submitted after thc project
has been completed, the application must be submitted within 18
months from the date of issuance of a Certificate of Occupancy.
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
4.5.10S)~'"~r~*"~v, the PzccConstruction Application and, if
applicable, the Certificate of Appropriateness shall be
approved by the Historic Preservation Board, __a ,x._ u___a
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~F~ ~.~(4), corrective measures shall be prescribed by the
Board tko aFFEcz, nt shall kc sc, ad-,-isc, d L-: -,vridng.
5 ORD. NO. 10-03
(1044-) Part 2, Final Application/Request for Review of Completed Work:
(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~ ~,~fA~ the Board shall
approve the Final Application/Request for Review of Completed
Work and the Historic Preservation Planner shall issue a written order
to the applicant. The
.~.~ Historic Preservation Planner 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 completed Final Application/Request for Review
of Completed Work as verified bv the Historic Preservation Planner.
The Final Application/Request for Review of Completed Work shall
be accompanied by documentation of the total c.c. at expenditures of
the qualifying improvements. Appropriate documentation may
include, but is not limited to, paid contractor's bills, AIA Forms
702-70-3~_, canceled checks, copies of invoices, 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 documentations, 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 Proc. Construction Application, approved amendments, if any,
and Section 4.5.1.~1 t~M)(1)Co). After the above mentioned review,
the Historic Preservation Board shall recommend that the City
Commission grant or deny the exemption.
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.$.1 .~_~
~3{4), the applicant shall be advised that the Final Application has
b d nid c.._t, a__:_~ _L_. ~ :_ _.-.-.__ __a Tth Hi ri
Preservation Planner shall provide a written summary of the reasons
for the determination to the applicant.
(111=2) Appeal to the Historic Preservation Board's Decision:
6 ORD. NO. 10-03
(a)
v---: ...... a ........ ~.cA y fi tak byth Hi ri P fi
..... ~ ......~ ....... _an ac on en e sto c reserva on
Board is appealable to the City Commission pursuant to Section 2.4.7(E),
"Appeals".
1(!24-3) Approval by the City Commission:
(a)
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,
'~c c.-,vncz to a recorded the restrictive covenant, as provided in
Section 4.5.1 (M)(13~L in the official records of Palm Beach County as
a condition of receiving the exemption, and the effective dates of
pet/od-of-time the exemption ...:n.~ ~...,~.;- -~:- cff~et, including and the
pit fi d -c.u-
1(~44) 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. ~%db-be-ir:-e4o~m as established by the Department of
State, Division of Historical Resources, shall be in a form approved
by the City of Delray Beach City. Attorney's Office 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.
(b)
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 City's 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 years in which the covenant or agreement was in effect had
the property not received the exemption and the total amount of
7 ORD. NO. 10-03
taxes actually paid in chose years, plus interest on the difference
calculated as provided in Sec. 212.12(3), Florida Statutes.
(1444) Completion of Work:
(a)
An applicant must complete all work within two (2) years following
the date of approval of a Part 1 PrccConstruction Application by the
Historic Preservation Board. A PrccConstrucfion 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 PzccConstruction
Application.
The City Commission, upon the recommendation of the Historic
Preservation Board, may extend the time for completion of a
substantial improvement in accordance with the procedures of the
City's Building Code.
(15-14) Notice of Approval to the Property Appraiser:
(a)
Upon the receipt of a certified copy of the recorded restrictive
covenant by the Historic Preservation Planner, the Pr¢~cz-::.,~c.~.
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.
(b)
The resolution approving an historic tax exemption must be filed
with the Palm Beach County Property Appraiser on or before
January M~.zc.k 1st of the year in which an exemption is requested.
Therefore. the Final Application/Request for Review of Completed
Work must be submitted no later than November 1st of the year the
work was completed in order to process the application for both the
Historic Preservation Board and City. Commission approvals. If the
Final Application/Request for Review of Completed Work is not
submitted by November 1 st of the year the work was completed, the
abatement will not take effect until the following year of the date of
submittal.
8 ORD. NO. 10-03
(164-7) Revocation Proceedings:
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 Planner gc, azd shall provide notice to the
current owner of record of the property and the Historic
Preservation Board shall hold a revocation heating in the same
manner as in Section 4.5.1(M)(10), and make a recommendation to
the City Commission.
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 8 -4- of the covenant shall be provided to the
owner, the Palm Beach County Property Appraiser, and fded in the
official records of Palm Beach County.
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.
Section 2. 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 3. That all ordinances or parts of ordinances in conflict herewith be, and the same
are hereby repealed.
Section 4. That this ordinance shall become effective immediately upon its passage on
second and final reading.
9 ORD. NO. 10-03
PASSED AND ADOPTED in regular session on second and final reading on this the
day of ., 2003.
ATIEST
City Clerk
First Reading
Second Reading
MAYOR
10 ORD. NO. 10-03
,.-'CC?