04-25-2013 VC WS-MMINUTES OF THE WORKSHOP SESSION
VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA
APRIL 25, 2013
Present: William L. Manuel, Mayor
Darryl C. Aubrey, Sc.D., Vice Mayor
Robert A. Gebbia, President Pro Tem
David B. Norris, Councilman
Doug Bush, Councilman
Ed Green, Village Manager
Leonard Rubin, Village Attorney
Melissa Teal, Village Clerk
ROLL CALL
Mayor Manuel called the meeting to order at 9:00 p.m. All members of Council were present. All
members of staff were present.
ADDITIONAL HOMESTEAD EXEMPTION FOR OVER 65
Mrs. Teal advised that Amendment 11, Additional Homestead Exemption for Low Income Seniors,
was approved by the voters in the November 2012 General Election, and allows counties or
municipalities to adopt an ordinance granting additional homestead exemptions for persons over 65.
Mrs. Teal described the additional homestead exemptions and the eligibility requirements as follows:
1. an exemption not exceeding fifty- thousand dollars to any person who has the legal or
equitable title to real estate, maintains their permanent residence on the property, is 65 or
older, and whose household income does not exceed the household income limitation;
2. an additional exemption equal to the assessed value of the property to an owner who has title
to real estate in Florida with a just value less than $250,000, has maintained permanent
residence on the property for not less than 25 years, is 65 or older and whose household
income does not exceed the household income limitation.
Mrs. Teal reviewed the provisions and definitions related to household income. Mrs. Teal noted
that any exemption approved by Council would apply only to taxes levied by the Village. Mrs. Teal
advised that implementation of an additional homestead exemption must be done by ordinance
and provided to the property appraiser no later than December 1 of the year prior to the year the
exemption would take effect; therefore, if approved prior to 12/1/13, the exemption would apply
to the 2014 tax year and its budgetary impact would commence in FY 2014 -2015. Mrs. Teal
reported on the governing bodies currently offering an additional exemption for persons over 65
and noted the amount of the exemption varies from $5,000 to $50,000.
During discussion, it was noted that Exemption 1 has no time frame required for residency.
Council requested details on the budgetary impact at various levels of exemption amount. A concern
was expressed with approving a specific exemption rather than a millage rate reduction, which
would apply to all property owners in the Village.
Council was not in favor of Exemption 2. Continued discussion on Exemption 1 will be held at
an upcoming Workshop Session after additional information is obtained from the Palm Beach
County Property Appraiser's office.
ADJOURNMENT
With no further business to come before the Council, the meeting adjourned at 9:18 p.m.
Melissa Teal, CMC, Village Clerk