§ 20-51. Title.

This article shall be known and may be cited as the "Santa Rosa County Additional Tax Exemption for Elderly Citizens Granny Flats" and is as follows:

REDUCTION IN ASSESSED VALUE OF HOMESTEAD PROPERTY FOR CONSTRUCTION OR RECONSTRUCTION OF HOMESTEAD PROPERTY TO HOUSE ELDERLY PARENT(S) OR GRANDPARENT(S) OF OWNER OR OWNER'S SPOUSE.

Commencing January 1, 2006, 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, constituting the primary place of residence for one or more natural or adoptive parent(s) or grandparent(s) of the owner of the property, or of the owner's spouse if at least one of the parent(s) or grandparent(s) for whom the living quarters are provided is at least 62 years of age.

(Ord. No. 2005-38, § 1, 12-8-05)