§ 714.113. Assistance programs.

Having determined it is in the public interest to assist low-income property owners with any financial burden created by an Assessment levied against their property, there is hereby created an economic hardship program and grant program as follows:

(a)

Hardship Assistance Program. All owners within a N.A.P. who qualify for Florida's Homestead Tax Deferral program as defined and set forth in F.S. Ch. 197, are eligible to participate upon request to the City. Economic hardship program participants are entitled to have an Assessment paid by the City from funds other than those derived from a N.A.P. Assessment, subject to the following conditions:

(1)

A lien for the maximum Assessment per annum amount will be recorded against the property; and,

(2)

Payments on the Assessment amount will be suspended until there is a change of ownership of the property or until the owner no longer has a financial hardship as evidenced by a change in circumstances including a failure to qualify in a given year for Florida's Homestead Tax Deferral program; and,

(3)

The hardship postponement must be annually renewed; and,

(4)

Interest on the Assessment will continue to accrue throughout the postponement as it would otherwise.

(b)

Grant Program. There is established a N.A.P. grant program to be funded by discretionary appropriations made by the City Council and/or private donations, which shall continue each fiscal year as long as funds remain available, and which program shall entitle qualified property to receive a grant for up to 100 percent of the annual Assessment if the annual Assessment exceeds ten percent of the "adjusted gross income" (as defined by I.R.C. § 62 calculated in relation to the previous tax year as evidenced by a copy of the return(s) filed) of the property owner's "household" which term does not include the income of persons boarding or renting a portion of the dwelling.

(c)

Hardship/Grant Eligibility Determination. The Director of the Public Works Department and the Directors of the Public Works Department and Finance and Administration Department, or their designee (the Hardship Review Committee), shall evaluate hardship and grant applications to determine eligibility based on an evaluation of the foregoing criteria and provide for hardship assistance and award Neighborhood Assessment Program grants as found eligible and as funds are available.

(Ord. 2005-157-E, § 3; Ord. 2016-140-E , § 16)

Editor's note

Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.