§ 102-302. Applicable only to construction or reconstruction after January 7, 2003.

The reduction in assessed value provided by this article shall only apply to construction or reconstruction to an existing homestead that occurred after January 7, 2003, and is completed prior to January 1 of the year for which the reduction in assessed value is sought. The reduction in assessed value shall only apply for 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. As used herein, the term "construction" means all types of construction governed by the Florida Building Code; the term "reconstruction" means all types of reconstruction governed by the Florida Building Code; and the "primary place of residence" shall have the same meaning as "permanent residency" for establishing homestead exemption pursuant to F.S. § 196.031. The property appraiser may rely upon the factors listed in F.S. § 196.015, in determining whether the property is the primary place of residence for the applicant's parent or grandparent.

(Ord. No. 06-15, § 1, 6-20-06)