CHAPTER 790: PART 3. TAX EXEMPTION FOR REHABILITATION OF HISTORIC LANDMARKS AND PROPERTIES IN HISTORIC DISTRICTS

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790.301 Purpose.

790.302 Definitions.

790.303 Historic rehabilitation tax exemption.

790.304 Exemption period.

790.305 Application.

790.306 Applicant.

790.307--790.309 Reserved.

790.310 Preconstruction application.

790.311 Preconstruction application: review by Director.

790.312 Work requiring a certificate of appropriateness.

790.313--790.319 Reserved.

790.320 Final application for review of completed work.

790.321 Interior inspection.

790.322 Approved by Council.

790.323--790.329 Reserved.

790.330 Issuance of other permits.

790.331 Appeals to Commission.

790.332 Public notice of appeal to Commission.

790.333 Standards for review.

790.334 Reserved.

790.335 Completion of work.

790.336 Historic preservation exemption covenant.

790.337 Notice to applicant.

790.338 Notice to property appraiser.

790.339 Effective date of exemption.

790.340 Revocation proceedings.

790.341 Notice of revocation.

790.342 Notice of penalties.

790.343 Reinstatement.

790.344 Reapplication.

790.345 Annual report.

790.346 Judicial review.

 

 

 

 

CHAPTER 790: PART 3. TAX EXEMPTION FOR REHABILITATION OF HISTORIC LANDMARKS AND PROPERTIES IN HISTORIC DISTRICTS

790.301 Purpose. In November of 1992, Florida voters overwhelmingly approved by referendum an amendment to the Florida State Constitution authorizing units of local government to provide a partial ad valorem property tax exemption to owners of Florida historic properties who restore, rehabilitate or renovate those structures. The city hereby creates an ad valorem exemption for qualifying improvements of historic properties designated by the city in order to accomplish the following purposes:

Provide a positive financial incentive for designation as historic landmarks and historic districts;

Encourage more restoration, rehabilitation and renovation of designated historic structures;

Stabilize and improve property values, and enhance the property tax base of the city by encouraging improvement of designated structures; and

Improve the appearance of designated historic landmarks and historic districts; therefore enhancing their appeal as places to live, to work, or to visit.

History.--Ord. 94-308-168, s. 1.

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790.302 Definitions. For the purpose of this part, the following words shall have the following meanings:

Assessed value means the total value of a tax parcel, excluding the value of the land, as determined by the Property Appraiser, and shown on the property tax bill sent to the owner of record by the city.

Commission means the Jacksonville Historic Preservation Commission.

Contributing structure or property means property determined to be a contribution property pursuant to an ordinance creating an historic district.

Director means the Director of the Planning and Development Department or the Director's designees.

Owner means the owner of record.

Preservation exemption covenant means the Historic Preservation Property Tax Exemption Covenant, in a form which complies with applicable Florida Statutes and accompanying rules, indicating that the owner agrees to maintain and repair the property so as to preserve the architectural, historical, or archaeological integrity of the property during the exemption period.

Qualifying improvement means any change in the condition of qualifying property brought about by the expenditure of money on labor or materials for the restoration, renovation or rehabilitation of such property. Expenditures for interior or exterior work, including construction of additions or accessory structures, shall be included in the meaning of improvement for purposes of this section.

Qualifying improvement project means a project for which the property owner can document to the satisfaction of the Commission that the total expenditure on the project within the two years prior to the date of submission of the Part 2: Final Application equals or exceeds twenty-five percent of the assessed value of the property in the year in which the qualifying improvement project was initiated. An amount equal to two thousand five hundred dollars, or fifteen percent of the qualifying improvement project, whichever is less, must be an expenditure on work to the exterior of the historic structure.

Qualifying property means (a) property designated as a historic landmark by the city or (b) property within the boundaries of an historic district designated by the city and found by the city to be a contributing property to that district. The property must be a qualifying property on the date that the historic rehabilitation tax exemption is approved by City Council.

History.--Ord. 94-308-168, s. 1.

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790.303 Historic rehabilitation tax exemption. Qualifying property that has completed a qualifying improvement project shall be exempt from that portion of ad valorem taxation levied by the city on one hundred percent of the increase in assessed value resulting from the substantial improvement project during the exemption period. The amount of the exemption shall be determined by the Property Appraiser based upon his usual process for post-construction inspection and appraisal of property following rehabilitation or renovation.

History.--Ord. 94-308-168, s. 1.

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790.304 Exemption period.

(a) The exemption period shall be ten years, beginning on January 1 of the year following the year in which final approval of the application is given by the City Council, and the Property Appraiser has been instructed by the Director to provide the Historic Rehabilitation Tax Exemption. The Exemption Period shall continue in force even when the applicant subsequently sells the property to another owner.

(b) Property owned by a non-profit or governmental entity exempt from the payment of ad valorem taxes on the date that the application is filed, but subsequently sold to a for-profit owner not exempt from payment of ad valorem taxes, shall be qualifying property for the remaining period of the exemption following the date on which the property has been conveyed or sold to the for-profit owner.

History.--Ord. 94-308-168, s. 1.

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790.305 Application.

(a) Application for the Historic Rehabilitation Tax Exemption shall be made on the appropriate form obtained from the Director. The application form shall contain all the information required in the tax exemption application form approved by the Division of Historical Resources, Florida Department of State, and promulgated in accordance with rule 1A-38, F.A.C., but shall also contain such additional information, including documentation of the cost of the qualifying improvements, as determined necessary by the Commission. Application forms and summaries of deadlines and application procedures shall be maintained by the Director and shall be made available to the general public.

(b) Each applicant shall also be provided a copy of the Preservation Exemption Covenant, and an explanation of the requirement that the covenant must be signed before a final application can be approved by the Council.

(c) A final application, in proper form, shall be submitted upon completion of the qualifying improvement project.

(d) Every final application shall be accompanied by a copy of the Preservation Exemption Covenant signed by every property owner of record.

History.--Ord. 94-308-168, s. 1.

790.306 Applicant. The applicant shall be the owner of record of a qualifying property, or the authorized agent of the owner.

History.--Ord. 94-308-168, s. 1.

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790.307--790.309 Reserved.

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790.310 Preconstruction application.

(a) Only expenditures made to contributing properties after the effective date of this part shall be reviewed by the Director for approval.

(b) A preconstruction application shall be filed on the appropriate form before the qualifying improvement project is initiated. The preconstruction application form shall be accompanied by information sufficient to allow the Director to determine whether the proposed project involves a qualifying property and will comply with the review standards contained in s. 790.334 and in the ordinance designating the district in which the property is located, if it is located in a designated historic district. It shall also contain information concerning the proposed cost of the qualifying improvement project and be accompanied by a copy of the most recent tax bill sent out by the Tax Collector.

History.--Ord. 94-308-168, s. 1.

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790.311 Preconstruction application: review by Director.

(a) The Director shall contact the applicant within ten days following submission of a properly completed preconstruction application. The Director shall indicate to the applicant whether (1) the proposed work is a qualifying improvement project, and (2) whether the work as proposed is in compliance with the review standards contained in s. 790.333. If the Director determines that the work is a qualifying improvement project and that the work as proposed is in compliance with the review standards contained in s. 790.333, the preconstruction application shall be approved by the Director and issued to the applicant.

(b) If the Director determines that the work as proposed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in s. 790.333, the applicant shall be so advised, and the Director shall make recommendations to the applicant concerning changes to the proposed work necessary to make it a qualifying improvement project and bring it in compliance with the review standards. The applicant shall have fourteen days following receipt of a written summary of the recommendations of the Director to resubmit the preconstruction application. This time period may be extended for an additional fourteen days by the Director if practical difficulties make it impossible for the applicant to revise the preconstruction application within fourteen days.

History.--Ord. 94-308-168, s. 1.

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790.312 Work requiring a certificate of appropriateness.

(a) If all or part of the proposed work involves exterior work requiring a certificate of appropriateness pursuant to Chapter 307, the exterior portion of the work shall be reviewed in accordance with that section of the Code.

(b) Preconstruction application process may be conducted simultaneously with the process for issuance of a certificate of appropriateness, but no preconstruction application shall be approved by the Director and issued to the applicant until the process for issuance of a Certificate of Appropriateness has been completed.

History.--Ord. 94-308-168, s. 1.

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790.313--790.319 Reserved.

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790.320 Final application for review of completed work.

(a) Final application shall be accompanied by documentation that the total cost of the work qualifies it as a qualifying improvement project. Appropriate documentation may include paid contractor's bills, canceled checks, an approved building permit application listing cost of work to be performed, or other information as determined to be sufficient by the Director.

(b) The Director shall contact the applicant within seven days following submission of a properly completed final application. The Director shall indicate to the applicant whether (1) the completed work is a qualifying improvement project, and (2) whether the work as completed is in compliance with the review standards contained in s. 790.333. If the Director determines that the work is a qualifying improvement project and is in compliance with the review standards contained in s. 790.333, final application shall be approved by the Director and issued to the applicant.

(c) If the Director determines that the work as completed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in s. 790.333, the applicant shall be advised that the final application has been denied, and the Director shall provide a written summary of the reasons for that determination, including recommendations to the applicant concerning changes necessary to make it a qualifying improvement project and bring it in compliance with the review standards.

(d) Upon submission of satisfactory evidence that the applicant intends to undertake the work necessary to comply with the recommendations of the Director, the denial of the final application may be continued by the Director for a reasonable period of time not to exceed sixty days, while the applicant makes a good faith effort to comply with the recommendations.

History.--Ord. 94-308-168, s. 1.

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790.321 Interior inspection. Upon receipt of a preconstruction or final application involving a qualifying improvement project in which some of the work is in the interior of the property, the Director shall arrange with the applicant for an interior inspection. The purpose of the interior inspection is to ascertain the effect, if any, of the qualifying improvement project on significant historical or architectural interior features.

History.--Ord. 94-308-168, s. 1.

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790.322 Approved by Council.

(a) Whenever the Director, or the Commission upon appeal pursuant to s. 790.331, reviews and approves a final application, the Council Secretary shall direct the General Counsel to draft a resolution, introduced by the Community and Economic Development Committee, approving the granting of the tax exemption.

(b) The resolution approving the application for exemption shall include;

(1) The name of the owner and the address of the historic property for which the exemption is granted.

(2) The period of time for which the exemption will remain in effect and the expiration date of the exemption.

(3) A finding that the historic property meets the requirements of this section.

History.--Ord. 94-308-168, s. 1.

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790.323--790.329 Reserved.

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790.330 Issuance of other permits. No building permit, or other required permit, shall be issued by the city until the required certificate of appropriateness or preconstruction application has been approved and all appeal proceedings have been completed.

History.--Ord. 94-308-168, s. 1.

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790.331 Appeals to Commission.

(a) Within five days following receipt of notice that the Director has denied a preconstruction application or a final application, the applicant may file an appeal from the determination to the Commission. The appeal shall be filed on a form prepared by the Director. Included with the form shall be a copy of any recommendations made by the Director.

(b) The Commission shall review the qualifying improvement project in substantially the same manner as in a review of a certificate of appropriateness as specified in Chapter 307. A public hearing shall be held and notice provided the applicant. The standards for review contained in s. 790.333 shall be criteria applied by the Commission in hearing the appeal.

History.--Ord. 94-308-168, s. 1.

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790.332 Public notice of appeal to Commission. At least ten days prior to the public hearing by the Commission on an appeal, a sign shall be posted in the front yard of the property notifying the public of the time and place of the Commission meeting at which the appeal will be heard. At least two weeks prior to the date of the Commission meeting, written notice shall also be sent to all owners of neighboring property summarizing the proposed qualifying improvement project and also indicating the time and place of the Commission meeting. If the decision of the Commission is that the final application be approved, the applicant shall be notified to record the preservation exemption covenant.

History.--Ord. 94-308-168, s. 1.

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790.333 Standards for review. In considering a preconstruction application or a final application, the Director and the Commission shall follow the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings. The Director and the Commission shall also follow the Design and Demolition Standards contained in Chapter 307 and any standards in the ordinance designating a historic landmark or a particular area of the city as an historic district.

History.--Ord. 94-308-168, s. 1.

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790.334 Reserved.

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790.335 Completion of work. An applicant must complete all work within two years following the date of approval of a preconstruction application. A preconstruction application approval shall automatically be considered revoked if the property owner has not submitted a final application within two years following the date of approval of a preconstruction application. The Chief, Building and Zoning Inspection Division, upon recommendation of the Director, may extend the time for completion of a substantial improvement project.

History.--Ord. 94-308-168, s. 1.

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790.336 Historic preservation exemption covenant. No final application shall be approved unless it is accompanied by a signed historic preservation exemption covenant.

History.--Ord. 94-308-168, s. 1.

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790.337 Notice to applicant.

(a) Written notice shall be made to the applicant in reference to each application after a recommendation or final decision has been made. Each written notice shall include reasons for the decision and recommendations for changes to the proposed improvement project that will make it a qualifying improvement.

(b) The notice of approval shall indicate to the applicant that the Property Appraiser will be instructed by the Director to provide the historic rehabilitation tax exemption upon proper submission of a recorded copy of the historic preservation exemption covenant.

History.--Ord. 94-308-168, s. 1.

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790.338 Notice to property appraiser. Within three business days following receipt by the Director from the applicant of a certified copy of the recorded preservation exemption covenant, the Director shall transmit a copy of the final application to the Property Appraiser, with instructions that the Property Appraiser provide the historic rehabilitation tax exemption to the applicant. A copy of the letter of transmittal to the Property Appraiser shall be sent to the applicant within three business days following its submission.

History.--Ord. 94-308-168, s. 1.

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790.339 Effective date of exemption. The effective date of the historic rehabilitation tax exemption shall be January 1 of the year following the year in which the final application is approved and a historic preservation exemption covenant has been recorded and has been transmitted to the Property Appraiser.

History.--Ord. 94-308-168, s. 1.

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790.340 Revocation proceedings. The Director may initiate proceedings to revoke the historic rehabilitation tax exemption in the event that the applicant, or any subsequent owner or successor in interest to the property, fails to maintain the property according to the terms, conditions, and standards of the historic preservation exemption covenant. Proceedings under this section may also be initiated following a finding by the Code Enforcement Board that a housing code violation has occurred. The Commission shall provide notice to the current owner of record of the property and hold a hearing in the same manner as in a review of a certificate of appropriateness as specified in Chapter 307.

History.--Ord. 94-308-168, s. 1.

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790.341 Notice of revocation.

(a) Upon a determination by the commission that the historic rehabilitation tax exemption shall be revoked, the Director shall provide written notice of the decision to the property owner of record as well as to the Property Appraiser. The notice to the owner of record shall be accompanied by reasons and recommendations for changes to the property that may result in reinstatement of the exemption.

(b) Upon receipt of a notice of revocation, the Property Appraiser shall discontinue the historic rehabilitation tax exemption on the property as of January 1 of the year following receipt of the notice of revocation.

History.--Ord. 94-308-168, s. 1.

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790.342 Notice of penalties. The notice of revocation shall include a statement that a penalty equal to the total amount of taxes that would have been due in March in each of the previous years in which the historic preservation exemption covenant was in effect had the property not received the exemption, less the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in s. 212.12(3), Florida Statutes shall be imposed by the Tax Collector for violation of the terms, conditions and standards of the historic preservation exemption covenant.

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790.343 Reinstatement. A property may be reinstated for the historic rehabilitation tax exemption upon satisfactory submission of evidence that the recommendations for changes to the property previously made by the Director have been completed. The process for reinstatement shall be the same as the process for review of a final application. Upon completion of the reinstatement process, the Director shall notify the Property Appraiser pursuant to s. 790.338. The historic rehabilitation tax exemption shall only be reinstated for the remaining unexpired term of the initial exemption period.

History.--Ord. 94-308-168, s. 1.

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790.344 Reapplication. An applicant previously granted a historic rehabilitation tax exemption by the Commission may undertake an additional substantial improvement project during the exemption period, or following its expiration, and reapply for an additional historic rehabilitation tax exemption for such subsequent work.

History.--Ord. 94-308-168, s. 1.

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790.345 Annual report. The Director shall prepare an annual report to the Council concerning the historic rehabilitation tax exemption program. The report shall be filed in December of each calendar year, and shall summarize activities of the Director and the Commission related to the historic rehabilitation tax exemption program during the previous calendar year. The information contained in the annual report shall include, but not be limited to, the following items: (1) a list of the properties for which preconstruction applications and final applications were made during the preceding year; (2) explanation of the disposition of each application; (3) the total expenditure on each approved qualifying improvement project during the preceding year; (4) the total number of properties currently participating in the historic rehabilitation tax exemption program as of the end of the previous year; (5) the total expenditure on all qualifying improvement projects currently participating in the program; and (6) any other information requested by Council, or considered significant by the Director.

History.--Ord. 94-308-168, s. 1.

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790.346 Judicial review. Judicial review of decisions made by Council shall be by certiorari in accordance with Rule 1.630, Fla. R. Civ. P.

History.--Ord. 94-308-168, s. 1.

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