TAX EXEMPTION FOR REHABILITATION OF HISTORIC LANDMARKS AND PROPERTIES IN HP OVERLAY DISTRICTS

Orlando City Code ch. 65, pt. 8

in effect

Orlando City Code § 65.800 Purpose.

Sec. 65.800. - Purpose. In November of 1992, Florida voters overwhelmingly approved by referendum an amendment to the Florida State Constitution authorizing units of local government to provide a partial ad valorem property tax exemption to owners of Florida historic properties who restore, rehabilitate or renovate those structures. The City of Orlando hereby creates an ad valorem exemption for qualifying improvement of historic properties designated by the City of Orlando in order to accomplish the following purposes: (a) Provide a positive financial incentive for designation of Orlando Historic Landmarks and HP Overlay districts; (b) Encourage more restoration, rehabilitation and renovation of designated historic structures in Orlando; (c) Stabilize and improve property values, and enhance the property tax base of the City of Orlando, by encouraging improvement of designated historic structures; and (d) Improve the appearance of designated Historic Landmarks and HP Overlay districts in Orlando, therefore enhancing their appeal as places to live, to work, or to visit. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.801 Definitions.

Sec. 65.801. - Definitions. Assessed Value. For purposes of this section, the total value of a tax parcel, excluding the value of the land, as determined by the Orange County Property Appraiser, and shown on the property tax bill sent to the owner of record by Orange County. Historic Preservation Board. The Historic Preservation Board created by Section 65.130 of the Orlando Land Development Code. Contributing Property. Property determined by the Historic Preservation Board at the time of designation of an HP Overlay district as a property that shares in the qualities and characteristics that qualified an area of the City of Orlando as an HP Overlay district. Owner of Record. The owner of record as defined in Section 66.200 of the Land Development Code. Preservation Exemption Covenant. The Historic Preservation Property Tax Exemption Covenant, in substantially similar form to Florida DOS Form No. HR3E111292, indicating that the owner agrees to maintain and repair the property so as to preserve the architectural, historical, or archaeological integrity of the property during the Exemption Period. Qualifying Improvement. Any change in the condition of qualifying property brought about by the expenditure of money on labor or materials for the restoration, renovation or rehabilitation of such property. Expenditures for interior or exterior work, including construction of additions or accessory structures, shall be included in the meaning of improvement for purposes of this section. Qualifying Improvement Project. A qualifying improvement project is one for which the property owner can document to the satisfaction of the Historic Preservation Board that the total expenditure on the project within the two (2) years prior to the date of submission of the Part 2: Final Application equals or exceeds twenty-five percent (25%) of the assessed value of the property in the year in which the qualifying improvement project was initiated. An amount equal to $2,500, or fifteen percent (15%) of the amount spent on the qualifying improvement project, whichever is less, must be an expenditure on work to the exterior of the historic structure. Qualifying Property. The following real property in the City of Orlando is qualifying property for purposes of this Section: (a) property designated as a Historic Landmark by the City of Orlando, and (b) property within the boundaries of an HP Overlay District designated by the City of Orlando and found by the Historic Preservation Board to be a contributing property to that district. The property must be a qualifying property on the date that the historic rehabilitation tax exemption is approved by City Council. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.802 Historic Rehabilitation Tax Exemption.

Sec. 65.802. - Historic Rehabilitation Tax Exemption. Qualifying property that has completed a qualifying improvement project shall be exempt from that portion of ad valorem taxation levied by the City of Orlando on one hundred percent (100%) of the increase in assessed value resulting from the qualifying improvement project during the Exemption Period. The amount of the exemption shall be determined by the Orange County Property Appraiser based upon its usual process for post-construction inspection and appraisal of property following rehabilitation or renovation. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.803 Exemption Period.

Sec. 65.803. - Exemption Period. The Exemption Period shall be ten (10) years, beginning on January 1 of the year following the year in which final approval of the application is given by the City Council and the Orange County Property Appraiser has been instructed by the Historic Preservation Officer to provide the Historic Rehabilitation Tax Exemption. The Exemption Period shall continue in force even when the applicant subsequently sells the property. Property owned by a non-profit or governmental entity exempt from the payment of ad valorem taxes on the date that the application is filed, but subsequently sold to a for-profit owner not exempt from payment of ad valorem taxes, shall be qualifying property for the remaining period of the exemption following the date on which the property has been conveyed or sold to the for-profit owner. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.804 Application.

Sec. 65.804. - Application. Application for the Historic Rehabilitation Tax Exemption shall be made on the appropriate form obtained from the City of Orlando Historic Preservation Officer. The application form shall contain all the information required in the tax exemption application form approved by the Division of Historical Resources, Florida Department of State, and promulgated in accordance with F.A.C. 1A-38, but shall also contain such additional information, including documentation of the cost of the qualifying improvements, as determined necessary by the Historic Preservation Board. Application forms and summaries of deadlines and application procedures shall be maintained by the Historic Preservation Officer and shall be made available to the general public. Each applicant shall also be provided a copy of the Preservation Exemption Covenant, and an explanation of the requirement that the covenant must be signed before a final application can be approved by City Council. A final application, in proper form, shall be submitted upon completion of the qualifying improvement project. Every final application shall be accompanied by a copy of the Preservation Exemption Covenant in recordable form signed by every property owner of record. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.805 Applicant.

Sec. 65.805. - Applicant. The applicant shall be the owner of record of a qualifying property, or the authorized agent of the owner. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.806 Part 1: Preconstruction Application.

Sec. 65.806. - Part 1: Preconstruction Application. Only expenditures made to contributing properties after the effective date of this ordinance shall be reviewed by the Historic Preservation Officer for approval. A Part 1: Preconstruction Application shall be filed on the appropriate form before the qualifying improvement project is initiated. The Part 1: Preconstruction Application form shall be accompanied by information sufficient to allow the Historic Preservation Officer to determine whether the proposed project involves a qualifying property and will comply with the review standards contained in Section 65.815, and in the ordinance designating the district in which the property is located, if it is located in a designated HP Overlay district. It shall also contain information concerning the proposed cost of the qualifying improvement project and be accompanied by a copy of the most recent tax bill sent out by the Orange County Property Appraiser. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.807 Preconstruction Application: Review by Historic Preservation Officer.

Sec. 65.807. - Preconstruction Application: Review by Historic Preservation Officer. The Historic Preservation Officer shall contact the applicant within ten (10) days following submission of a properly completed Part 1: Preconstruction Application. The Historic Preservation Officer shall indicate to the applicant whether (1) the proposed work is a qualifying improvement project, and (2) whether the work as proposed is in compliance with the review standards contained in Section 65.815. If the Historic Preservation Officer determines that the work is a qualifying improvement project and that the work as proposed is in compliance with the review standards contained in Section 65.815, the Part 1: Preconstruction Application shall be approved by the Historic Preservation Office. If the Historic Preservation Officer determines that the work as proposed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in Section 65.815, the applicant shall be so advised, and the Historic Preservation Officer shall make recommendations to the applicant concerning changes to the proposed work necessary to make it a qualifying improvement project and bring it in compliance with the review standards. The applicant shall have fourteen (14) days following receipt of a written summary of the recommendations of the Historic Preservation Officer to resubmit the Part 1: Preconstruction Application. This time period may be extended for an additional fourteen (14) days by the Historic Preservation Officer if practical difficulties make it impossible for the applicant to revise the Part 1: Preconstruction Application within fourteen (14) days. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.808 Work Requiring a Certificate of Appropriateness.

Sec. 65.808. - Work Requiring a Certificate of Appropriateness. If all or part of the proposed work involves exterior work requiring a Certificate of Appropriateness under Section 65.470 of the Land Development Code, the exterior portion of the work shall be reviewed in accordance with that section of the Code. The appropriate Major Review procedure or Minor Review procedure pursuant to Section 65.471 of the Code shall be applicable. The Part 1: Preconstruction Application process may be conducted simultaneously with the process for issuance of a Certificate of Appropriateness, but no Preconstruction Application shall be approved by the Historic Preservation Officer and issued to the applicant until the process for issuance of a Certificate of Appropriateness has been completed. However, if all or part of the proposed work involves exterior work requiring review by the Appearance Review Board under Section 65.510 of the Land Development Code, the exterior portion of the work shall be reviewed in accordance with that section of the Code. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635; Ord. No. 2022-56, § 5, 9-26-2022, Doc. #2209261204)

Orlando City Code § 65.809 Part 2: Final Application for Review of Completed Work.

Sec. 65.809. - Part 2: Final Application for Review of Completed Work. The Part 2: Final Application shall be accompanied by documentation that the total cost of the work qualifies it as a qualifying improvement project. Appropriate documentation may include paid contractor's bills, canceled checks, an approved building permit application listing cost of work to be performed, or other information as determined to be sufficient by the Historic Preservation Officer. The Historic Preservation Officer shall contact the applicant within seven (7) days following submission of a properly completed Part 2: Final Application. The Historic Preservation Officer shall indicate to the applicant whether (1) the completed work is a qualifying improvement project, and (2) whether the work as completed is in compliance with the review standards contained in Section 65.815. If the Historic Preservation Officer determines that the work is a qualifying improvement project and is in compliance with the review standards contained in Section 65.815, the Part 2: Final Application shall be approved by the Historic Preservation Officer. If the Historic Preservation Officer determines that the work as completed is either (1) not a qualifying improvement project, or (2) is not in compliance with the review standards contained in Section 65.815, the applicant shall be advised that the final application has been denied, and the Historic Preservation Officer shall provide a written summary of the reasons for that determination, including recommendations to the applicant concerning changes necessary to make it a qualifying improvement project and bring it in compliance with the review standards. Upon submission of satisfactory evidence that the applicant intends to undertake the work necessary to comply with the recommendations of the Historic Preservation Officer, the denial of the final application may be continued by the Historic Preservation Officer for a reasonable period of time, not to exceed sixty (60) days, while the applicant makes a good faith effort to comply with the recommendations. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.810 Interior Inspection.

Sec. 65.810. - Interior Inspection. Upon receipt of a Part 1: Preconstruction or Part 2: Final Application involving a qualifying improvement project in which some of the work is in the interior of the property, the Historic Preservation Officer may arrange with the applicant for an interior inspection. The purpose of the interior inspection is to ascertain the effect, if any, of the qualifying improvement project on significant historical or architectural interior features. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.811 Issuance of Other Permits.

Sec. 65.811. - Issuance of Other Permits. No Building Permit for work for which a tax exemption is sought, or other required permit, shall be issued by the City of Orlando until the required Certificate of Appropriateness and/or Part 1: Preconstruction Application has been approved and all appeal proceedings have been completed. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.812 Appeals to Historic Preservation Board.

Sec. 65.812. - Appeals to Historic Preservation Board. Within five (5) days following receipt of notice that the Historic Preservation Officer has denied a Part 1: Preconstruction Application or a Part 2: Final Application, the applicant may file an appeal from the determination to the Historic Preservation Board. The appeal shall be filed on a form prepared by the Historic Preservation Officer. Included with the form shall be a copy of any recommendations made by the Historic Preservation Officer. The Historic Preservation Board shall review the qualifying improvement project in substantially the same manner as in a Major Review of a Certificate of Appropriateness as specified in Section 65.471. A public hearing shall be held and notice provided the applicant. The Standards for Review contained in Section 65.815 shall be the criteria applied by the Historic Preservation Board in hearing the appeal. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.813 Public Notice of Appeal to Historic Preservation Board.

Sec. 65.813. - Public Notice of Appeal to Historic Preservation Board. At least ten (10) days prior to the public hearing by the Historic Preservation Board on an appeal, a sign shall be posted in the front yard of the property notifying the public of the time and place of the Historic Preservation Board meeting at which the appeal will be heard. At least two (2) weeks prior to the date of the Historic Preservation Board meeting, written notice shall also be sent to all owners of neighboring property summarizing the proposed qualifying improvement project and also indicating the time and place of the Historic Preservation Board meeting. If the decision of the Historic Preservation Board is that the Part 2: Final Application be approved, the applicant shall be notified to record the Preservation Exemption Covenant. If the decision of the Historic Preservation Board is that the Final Application be disapproved, the applicant may appeal the decision of the Board to City Council in accordance with Section 65.814. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.814 Appeal to City Council.

Sec. 65.814. - Appeal to City Council. The applicant may appeal any final decision of the Historic Preservation Board to City Council pursuant to Article XXIV, Section 2.176 and following. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.815 Standards for Review.

Sec. 65.815. - Standards for Review. In considering a Part 1: Preconstruction Application or a Part 2: Final Application, the Historic Preservation Officer and the Historic Preservation Board shall follow the Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings, as revised, and as summarized in Section 62.201. The Historic Preservation Officer and the Historic Preservation Board shall also follow the Design and Demolition Standards contained in Part 7 of Section 62, and any standards in the ordinance designating a Historic Landmark or a particular area of the City of Orlando as an HP Overlay district. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.816 Completion of Work.

Sec. 65.816. - Completion of Work. An applicant must complete all work within two (2) years following the date of approval of a Part 1: Preconstruction Application. A Preconstruction Application approval shall automatically be considered revoked if the property owner has not submitted a Final Application within two (2) years following the date of approval of a Part 1: Preconstruction Application by the City Council. The Building Official, upon recommendation of the Historic Preservation Officer, may extend the time for completion of a substantial improvement project in accordance with procedures in Chapter 13, Building Code, Section 13.03-1. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.817 Historic Preservation Exemption Covenant.

Sec. 65.817. - Historic Preservation Exemption Covenant. No Part 2: Final Application shall be approved by City Council unless it is accompanied by a signed Historic Preservation Exemption Covenant. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.818 Notice to Applicant.

Sec. 65.818. - Notice to Applicant. Written notice shall be made to the applicant in reference to each application after a recommendation or final decision has been made. Each written notice shall include reasons for the decision and recommendations for changes to the proposed improvement project that will make it a qualifying improvement. The notice of approval shall indicate to the applicant that the Orange County Property Appraiser will be instructed by the Historic Preservation Officer to provide the Historic Rehabilitation Tax Exemption upon proper submission of a recorded copy of the Historic Preservation Exemption Covenant. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.819 Notice to Property Appraiser.

Sec. 65.819. - Notice to Property Appraiser. Within three (3) business days following receipt by the Historic Preservation Officer from the applicant of a certified copy of the recorded Preservation Exemption Covenant, the Historic Preservation Officer shall transmit a copy of the approved Part 2: Final Application to the Orange County Property Appraiser, with instructions that the Property Appraiser provide the Historic Rehabilitation Tax Exemption to the applicant. A copy of the letter of transmittal to the Orange County Property Appraiser shall be sent to the applicant within three (3) business days following its submission. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.820 Effective Date of Exemption.

Sec. 65.820. - Effective Date of Exemption. The effective date of the Historic Rehabilitation Tax Exemption shall be January 1 of the year following the year in which the final application is approved and a Historic Preservation Exemption Covenant has been recorded and has been transmitted to the Orange County Property Appraiser. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.821 Revocation Proceedings.

Sec. 65.821. - Revocation Proceedings. The Historic Preservation Officer may initiate proceedings to revoke the Historic Rehabilitation Tax Exemption in the event that the applicant, or any subsequent owner or successor in interest to the property, fails to maintain the property according to the terms, conditions, and standards of the Historic Preservation Exemption Covenant. Proceedings under this section may also be initiated following a finding by the Code Enforcement Board that a housing code violation has occurred. The Historic Preservation Board shall provide notice to the current owner of record of the property and hold a hearing in the same manner as in a Major Review of a Certificate of Appropriateness as specified in Section 65.471, and make a recommendation to City Council. City Council shall review the recommendation of the Historic Preservation Board and make a determination whether the Historic Rehabilitation Tax Exemption shall be revoked. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.822 Notice of Revocation.

Sec. 65.822. - Notice of Revocation. Upon a determination by City Council that the Historic Rehabilitation Tax Exemption shall be revoked, the Historic Preservation Officer shall provide written notice of the decision to the property owner of record as well as to the Orange County Property Appraiser. The notice to the owner of record shall be accompanied by reasons and recommendations for changes to the property that may result in reinstatement of the exemption. Upon receipt of a notice of revocation, the Orange County Property Appraiser shall discontinue the Historic Rehabilitation Tax Exemption on the property as of January 1 of the year following receipt of the notice of revocation. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.823 Notice of Penalties.

Sec. 65.823. - Notice of Penalties. The notice of revocation shall include a statement that a penalty equal to the total amount of taxes that would have been due in March in each of the previous years in which the Historic Preservation Exemption Covenant was in effect had the property not received the exemption, less the total amount of taxes actually paid in those years, plus interest on the different calculated as provided in Florida Statutes § 212.2 shall be imposed by the Orange County Tax Collector for violation of the terms, conditions and standards of the Historic Preservation Exemption Covenant. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.824 Reinstatement.

Sec. 65.824. - Reinstatement. A property may be reinstated for the Historic Rehabilitation Tax Exemption upon satisfactory submission of evidence that the recommendations for changes to the property previously made by the Historic Preservation Officer have been completed. The process for reinstatement shall be the same as the process for review of a Part 2: Final Application as set forth in Section 65.809 and following. Upon completion of the reinstatement process, the Historic Preservation Officer shall notify the Property Appraiser pursuant to Section 65.819. The Historic Rehabilitation Tax Exemption shall only be reinstated for the remaining unexpired term of the initial Exemption Period. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.825 Reapplication.

Sec. 65.825. - Reapplication. An applicant previously granted a Historic Rehabilitation Tax Exemption by the Historic Preservation Board may undertake an additional substantial improvement project during the Exemption Period, or following its expiration, and reapply for an additional Historic Rehabilitation Tax Exemption for such subsequent work. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.826 Annual Report.

Sec. 65.826. - Annual Report. The Historic Preservation Officer shall prepare an annual report to the City Council concerning the Historic Rehabilitation Tax Exemption program. The report shall be filed in December of each calendar year, and shall summarize activities of the Historic Preservation Officer and the Historic Preservation Board related to the Historic Rehabilitation Tax Exemption program during the previous calendar year. The information contained in the annual report shall include, but not be limited to, the following items: (1) a list of the properties for which Part 1: Preconstruction Applications and Part 2: Final Applications were made during the preceding year, (2) explanation of the disposition of each application; (3) the total expenditure on each approved qualifying improvement project during the preceding year; (4) the total number of properties currently participating in the Historic Rehabilitation Tax Exemption program as of the end of the previous year, (5) the total expenditure on all qualifying improvement projects currently participating in the program; and (6) any other information requested by City Council, or considered significant by the Historic Preservation Officer. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Orlando City Code § 65.827 Judicial Review.

Sec. 65.827. - Judicial Review. Judicial review of decisions made by City Council shall be in accordance with Article XXIV, Section 2.180 of the Land Development Code. (Ord. of 9-16-1991, Doc. #25102; Ord. of 6-20-1994, Doc. #27635)

Source: City of Orlando, Florida, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/fl/orlando/codes/code_of_ordinances?nodeId=TITIICICO_CH65OFBOPR_PT8TAEXREHILAPRHPOVDIFetched: 11/1/2026