title
QUASI-JUDICIAL - HISTORIC PROPERTY TAX EXEMPTION - 306 NE 7th AVENUE (B)
Ordinance No. 160240
An ordinance of the City of Gainesville, Florida, finding that property located at 306 NE 7th 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 April 3, 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 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 $271,281.81. 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 306 NE 7th Avenue. The residential home, which is estimated to be built in the 1870's according to the Alachua County Property Appraisers Office, is a contributing structure to the Northeast Residential Historic District. The applicant performed the following exterior and interior renovations:
Interior First Floor
The front original rooms were to remain unchanged except for new finishes. The front West parlor had its front original French doors restored to their original location, and the walled-up fireplace was reopened and rebuilt. The original fireplace and chimney that supported three fireplaces at the West of the house was structurally damaged and in a dangerous state and was replaced with two prefab units at the ground floor, with the fireplace at the bedroom above removed. This original mantle was placed in the downstairs replacement fireplace.
The rear wing of the house consists of many additions, enclosed porches and a second floor added at a later date. Very little of the original fabric existed in this wing. The ground floor dividing walls for a kitchen and multiple bedrooms and bathrooms was removed and the space reconfigured as a kitchen and family room. The second floor framing was replaced as part of this project. An enclosed former porch behind the east parlor was rearranged as a bath and laundry where those uses already exist.
Interior Second Floor
The second floor stair hall received a new door. The East bedroom had the closed-in closets removed and a rear bathroom rebuilt with an internal closet area. The non-functional fireplace remains. The West bedroom had the 1/2 bath removed and the closet restored. The fireplace in the room along with the damaged chimney was removed. A HVAC unit was installed where the fireplace existed. A closed-in closet was removed, and the sinking floor system was restored. A new door provides a connection to the rear wing. The rear wing was made structurally sound and was divided into a series of bedrooms and bathrooms removing a second floor kitchen.
Exterior First Floor
A recent infill addition to the 1919 front porch was removed. The low-pitched hip roof of the porch was removed and a balcony floor constructed and brick piers extended to the second level with cast concrete caps. A 36" tall wood railing was installed between the piers. Full window shutters were restored to large windows at the original front section. A one-story porch off the kitchen was added at the rear wing facing the back yard. Two original kitchen windows were replicated and two later short windows were removed and siding replaced previously altered areas.
Exterior Second Floor
At the front addition, a new central balcony door was returned to the former location of a door. Shutters were added to the original large double hung windows. At the rear wing, several of the casement windows were removed while others were shifted to accommodate bedroom and bathroom walls. Several plywood filled openings had window sashes returned. The rear West chimney that was replaced approximates the original with a stucco terra cotta toned finish. A small second floor exterior porch was added to the rear elevation above the porch addition below, which is not visible from the street. All roofing was replaced with Architectural grade shingles.
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.