title
QUASI-JUDICIAL - HISTORIC PROPERTY TAX EXEMPTION - 811 NE 3rd AVENUE (B)
Ordinance No. 161005
An ordinance of the City of Gainesville, Florida, finding that property located at 811 NW 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, 2018, 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 University Heights Historic District - North. Part 1 was approved by the HPB on May 2, 2017, with a finding that the property was eligible for the exemption and that the 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 May 2, 2017, 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 $150,000.00. 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 811 NW 3rd Avenue and includes a residential home (constructed in approximately 1913 according to Florida Master Site File - 8AL1546) that is a contributing structure to the University Heights Historic District - North. The project received a Certificate of Appropriateness at the January 5, 2016, Historic Preservation Board meeting for the exterior and interior renovations performed by the applicant.
This project included a full rehabilitation of the contributing structure and the addition of a 726 square foot addition to the rear of the home. A 150 square foot addition on the rear of the home was removed due to its poor condition. The rehabilitation also included a 510 square foot storage area that can potentially be converted to an additional two bedrooms and one bath at a future time. Scope of work included: fortification and leveling of pier and beam foundation; replacement of all siding with novelty wood siding; replacement of all roofing materials with asphalt shingles; replacement of all electrical, plumbing, and HVAC systems; and replacement of wood lattice around the foundation. The front door was replaced with a four-panel wooden exterior door. As no original windows existed on the house, exact sizes and mullion styles were uncertain and applicant therefore installed Pella vinyl windows with a 2 over 2 pattern and muntin profile on both the inside and outside glass.
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, 2018, in accordance with Section 196.1997(10), Florida Statutes.