§ 27-134. Annual filing requirements.

Every person claiming an additional homestead exemption pursuant to this article is subject to the following provisions:

(1)

An application must be filed with the Hernando County Property Appraiser no later than March 1 of each year for which such exemption is claimed. Such application shall include a sworn statement of household income for all members of the household for the previous tax year, as filed with the Internal Revenue Service, and shall be filed on a form prescribed by the Florida Department of Revenue.

(2)

On or before June 1 of each such year, every applicant must file supporting documentation with the property appraiser. Said documentation shall include (W-2 forms), and any other documentation deemed necessary to verify the income received by all members of the household for the prior year. The taxpayer's statement shall attest to the accuracy of such copies and documentation.

(3)

Failure to file the application and sworn statement by March 1 or failure to file the required supporting documentation by June 1 of any given year shall constitute a waiver of the additional exemption privilege for that year.

(4)

If title is held jointly with right of survivorship, the person residing on the property and otherwise qualifying may receive the entire amount of the additional homestead exemption.

(5)

Receipt of an additional homestead exemption provided for in this section shall be subject to the provisions of sections 196.131 and 196.161, Florida Statutes, pertaining to wrongful receipt of a homestead exemption.

(Ord. No. 2013-16, § 4, 5-28-13)