title
QUASI-JUDICIAL - HISTORIC PROPERTY TAX EXEMPTION - 825 NE 3rd AVENUE (B)
Ordinance No. 150607
An ordinance of the City of Gainesville, Florida, finding that property located at 825 NE 3rd Avenue, 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, renovation or rehabilitation of a contributing residential building in the Northeast Residential Historic District. Part 1 was approved by the HPB on October 7, 2014, 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 improvements 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 $45,844.00. 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 825 NE 3rd Avenue. The principal building was built in 1925 according to the Alachua County Property Appraisers Office and is a contributing structure to the Northeast Historic District, while the new accessory structure will be considered a non-contributing structure to the district.
The applicant has constructed a 16 foot x 20 foot accessory structure in the southeast corner of the property. It has an exposed rafter tail roof with a 12/12 pitch with shingles that emulate the principal residential building. Novelty siding, double-hung wood windows and a fixed gable window detail are consistent with compatibility standards for an accessory building on the property. These elements are taken directly from the principal building. An overhang shed roof with exposed rafter tails and brackets is over the front door.
The accessory structure is built on a concrete block pier foundation, in compliance with the condition approved by the Historic Preservation Board. The new accessory structure is compatible with the materials, design, and architectural features of the principal building and is on the rear of the property behind the principal residence.
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.