title
QUASI-JUDICIAL - HISTORIC PROPERTY TAX EXEMPTION - 1039 NE 3rd STREET (B)
Ordinance No. 150606
An ordinance of the City of Gainesville, Florida, finding that property located at 1039 NE 3rd Street, Gainesville, Florida, as more specifically described in this ordinance, qualifies for an ad valorem tax exemption for historic properties; granting an exemption from ad valorem tax for certain improvements beginning January 1, 2016, and continuing for 10 years under certain conditions; authorizing the Mayor and the Clerk of the Commission to sign the Historic Preservation Property Tax Exemption Covenant between the property owner and the City; providing a severability clause; providing a repealing clause; and providing an effective date.
recommendation
The City Commission: 1) approve Part 2 of the Historic Preservation Property Tax Exemption Application; and 2) adopt the proposed ordinance.
explanation
PLANNING AND DEVELOPMENT SERVICES DEPARTMENT REPORT
Chapter 25, Article IV, of the Code of Ordinances authorizes the City Commission to grant ad valorem tax exemptions for historic properties pursuant to Florida law. In order to approve a property for such exemption, the Historic Preservation Board (HPB) and the City Commission must determine that a particular property is eligible for the property tax exemption (i.e., historical designation or contributing property) and that it has been improved consistent with the Secretary of Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings.
The process for a property owner to receive a historic preservation property tax exemption entails two steps. First, the property owner submitted Part 1 (Preconstruction Application) of the Historic Preservation Property Tax Exemption Application for the restoration/rehabilitation of a contributing residential building in the Northeast Residential Historic District. Part 1 was approved by the HPB on May 1, 2012, with a finding that the property was eligible for the exemption and that the proposed improvements met the required standards.
Second, the applicant completed the restoration/rehabilitation work and submitted Part 2 of the property tax exemption application (Final Application for Review of Completed Work). Staff inspected the completed work and found the work meets the Secretary of Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings as well as the City's Guidelines for Rehabilitating Historic Buildings. On November 3, 2015, the HPB approved Part 2 with a finding that the eligible property has been improved consistent with the required standards; the HPB recommended the City Commission approve same. The renovations eligible for the tax exemption total $254,300.00. However, pursuant to City Code and State Statute, the actual amount of the exemption will be determined by the County Property Appraiser.
The property is located at 1039 NE 3rd Street and was built in 1951 according to the Alachua County Property Appraiser's Office. The building is a contributing structure to the Northeast Residential Historic District. The renovation involved the demolition of additions from the 1980s and 1990s and the construction of additions to the north, south, and east facade of the house. On the east elevation, the applicant built a covered porch, playroom, kitchen, screen room, carport, and a workshop with storage. The additions match the existing block siding. An existing concrete sidewalk leading to the front door on the west elevation was removed and replaced by a brick walk. A low masonry wall was placed along the perimeter of the yard next to the sidewalks along NE 3rd Street and NE 11th Avenue. The applicants installed a 5-V crimp metal roof in a silver finish over the entire roof. There was extensive interior work including the kitchen and bathrooms.
The applicants replaced the historic windows with Marvin double hung windows that are wooden on the inside and clad in fiberglass on the exterior. Corner windows, which are appropriate for a mid-century modern building and original to the bedroom, are replicated in the entertainment room and master bathroom additions.
CITY ATTORNEY MEMORANDUM
This ordinance requires two hearings and shall become effective immediately upon adoption; however, the ad valorem tax exemption shall be effective as of January 1, 2016 in accordance with Section 196.1997(10), Florida Statutes.