title
QUASI-JUDICIAL - HISTORIC PROPERTY TAX EXEMPTION - 405 NE 10th AVENUE (B)
Ordinance No. 160228
An ordinance of the City of Gainesville, Florida, finding that property located at 405 NE 10th 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, 2017, 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 August 4, 2015, 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 August 2, 2016, 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 $22,000. 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 405 NE 10th Avenue. The residential home, built in 1938 according to the Alachua County Property Appraisers Office, is a contributing structure to the Northeast Residential Historic District. The applicant converted a small room attached to the master bedroom into a master bathroom. The new bathroom design would match the original designs of the existing 2.5 bathrooms in the house including black and white subway floor and wall tiles. The renovation included: installation of plumbing piping and fixtures; interior paint; and installation of flush, straight-edged 3x6-inch tiles as well as hexagonal floor tiles, consistent with the existing pattern, using natural Carrara marble.
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, 2017 in accordance with Section 196.1997(10), Florida Statutes.