REDUCTION IN VALUE OF ASSESSED HOMESTEAD PROPERTY

Jacksonville Ordinance Code tit. XXII, ch. 780, pt. 5

in effect

Jacksonville Ordinance Code § 780.501 Exercise of County powers.

Sec. 780.501. - Exercise of County powers. This Part represents an exercise of County powers by the Council, pursuant to Section 3.01, City Charter. This Part shall apply throughout the entire general services district; provided however, it shall apply only to taxes levied by the City of Jacksonville throughout the general services district. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.502 Reduction in homestead assessment for living quarters of parents and grandparents.

Sec. 780.502. - Reduction in homestead assessment for living quarters of parents and grandparents. Commencing January 1, 2004 and annually thereafter, pursuant to Article VII, Section 4(e), Florida Constitution, and F.S. § 193.703, a reduction in the assessed value of homestead property is hereby authorized provided that the reduced assessment value results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least 62 years of age. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.503 Local plans and regulations.

Sec. 780.503. - Local plans and regulations. A reduction may be granted under Section 780.502 hereof only to the owner of homestead property where the construction or reconstruction is consistent with local land development regulations. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.504 Application.

Sec. 780.504. - Application. A reduction in assessment which is granted under this Part 5 applies only to construction or reconstruction that occurred after the effective date of this ordinance to an existing homestead and applies only during taxable years during which at least one such parent or grandparent maintains his or her primary place of residence in such living quarters within the homestead property of the owner. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.505 Annual application and limit on amount of reduction.

Sec. 780.505. - Annual application and limit on amount of reduction. Such a reduction in assessment may be granted only upon an application filed annually with the property appraiser. The application must be made before March 1 of the year for which the reduction is to be granted. If the property appraiser is satisfied that the property is entitled to a reduction in assessment under this Part 5, the property appraiser shall approve the application, and the value of such residential improvements shall be excluded from the value of the property for purposes of ad valorem taxation. The value excluded may not exceed the lesser of the following: (a) The increase in assessed value resulting from construction or reconstruction of the property; or (b) Twenty percent of the total assessed value of the property as improved. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.506 Penalty for violation.

Sec. 780.506. - Penalty for violation. If the owner of homestead property for which such a reduction in assessed value has been granted is found to have made any willfully false statement in the application for the reduction, the reduction shall be revoked, the owner is subject to a civil penalty of not more than $1,000, and the owner shall be disqualified from receiving any such reduction for a period of five years. (Ord. 2003-599-E, § 2)

Jacksonville Ordinance Code § 780.507 Adjustment of assessed value.

Sec. 780.507. - Adjustment of assessed value. When the property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property. (Ord. 2003-599-E, § 2)

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIITA_CH780PRTA_PT5REVAASHOPRFetched: 10/27/2026