§ 2-29-101. Application process and penalties for false claim of exemption.

(a)

A person claiming the additional homestead exemption shall annually submit to the Manatee County Property Appraiser the following:

(1)

Not later than March 1, a sworn statement of household income on a form prescribed by the Florida Department of Revenue; and

(2)

Not later than June 1, copies of any federal income tax returns for the prior year, any wage and earnings statements (W-2 forms), and any other documents that may be required by the Florida Department of Revenue or the Manatee County Property Appraiser, for all members of the household. The taxpayer's statement shall attest to the accuracy of such copies. The Manatee County Property Appraiser may not grant the exemption without having reviewed and approved the required documentation.

(b)

Receipt of the additional homestead exemption shall be subject to the provisions of Florida Statute Section 196.131, which establishes a penalty for knowingly and willfully giving false information for the purpose of claiming homestead exemption, and to Section 196.161, Florida Statutes, which provides for tax liens and the recovery of taxes, penalties, and interest from persons not entitled to homestead exemption.

(Ord. No. 03-53, § 2, 11-4-03)