With the “graying” of America and baby boomers approaching senior citizen status, it has become evident we need more choices in the way we deal with elderly family members. Many of us would like to keep our loved ones close, but need a little help to make it affordable. Nearly two years ago, in November 2002, Florida’s voters approved (in Broward by 71 percent) a proposition authorizing a reduced property tax for residents who wish to build living quarters for elderly family members. While the measure was approved in a statewide ballot, the tax break must be adopted on a county-by-county basis. This February, the Broward County Commission unanimously implemented the new exemption, joining Miami-Dade, Leon, Seminole, Brevard, Duval and Volusia Counties in allowing the tax break.
Additions or modifications to properties, known as “granny flats” would be eligible for a property tax exemption of up to 20 percent of the home’s taxable value. Property owners cannot use an existing bedroom or “mother-in-law” suite to qualify for the tax break. The reduced assessment would apply to new living quarters for natural or adoptive parents and grandparents who are 62 years of age or older. Here’s how the exemption works: If the owner of a house valued at $200,000 builds a $75,000 granny flat addition, the house would normally have a taxable value of $275,000. Under the new ruling, 20 percent of the new value of $275,000, or $55,000 can be exempted from property taxes. Therefore, $55,000 of the $75,000 spent to provide space for an elderly family member is tax exempt in this example. The new property tax exemption will be provided to qualified applicants in their 2004 property tax bills. However, the County Commission added language which allows a reconsideration of the provision after a year to determine if the tax break is being abused. The tax break only applies to new construction or reconstruction on existing Homesteaded property. Additionally, the construction must conform to county and municipal codes. Applications for the “granny-flats” tax exemption are available through the Broward County Property Appraiser’s Office.
Hillsboro Pineland Opens
It was my pleasure to be on hand at the recent opening of the Hillsboro Pineland Natural Area located just east of State Road 7 and north of Hillsboro Boulevard in Coconut Creek. This preservation effort represents the largest diversified pine, cypress and prairie ecosystem remaining in northwest Broward. Hillsboro Pineland consists of 55.7 acres, which includes 44 acres purchased with 1989 Bond dollars and 11.7 acres purchased under the 2000 Safe Parks & Land Preservation Bond. This natural preserve is the largest parcel in a growing mosaic of northern Broward natural areas. Other pineland acquisitions located nearby, include the 12-acre Helene Klein Preserve and another 9-acre site which is yet to be opened. The purchase and management of these sites by Broward County represents a portrait of the natural pineland and wetland communities which were the area's most common habitat prior to the development of our county. The Hillsboro Pineland site is characterized by pine flatwoods intermixed with cypress and open prairie wetlands. Wildflowers are common in the grassy areas and in the remnant wet prairie. To reforest the site, Broward County planted 485 pine and cypress trees in addition to 2,761 native trees, shrubs and ground covers. The Hillsboro Pinelands Natural Area is now open for walking tours everyday. I invite you stop by for a visit.
To learn more about Broward County efforts to save what's left of our natural lands check out my web site at www.kristinjacobs.com. Of course you may call me anytime or send an e-mail to kjacobs @broward.org. I truly welcome your comments and questions.
