New exemption possible for “granny flats”

Jimmy Cowan, Marion County Property Appraiser

Marion County Property Appraiser Jimmy Cowan has watched as multi-generational households here and elsewhere have increased over the past few years. He built his own home with an in-law suite for his mother and found having her nearby enormously helpful for caregiving.

Having seen the upswing in the need for this type of housing and based on his own experience with it, Cowan has worked closely with State Sen. Keith Perry, (R-Alachua), and State Rep. Stan McClain, (R-Marion), to advance a bill that would modify the “reduction in assessment for living quarters of parents and grandparents.” The revised legislation would allow buyers to retain a homestead exemption for a “granny flat.”

The current statute only allows the original homeowner/builder the exemption on the added dwelling unit. Once the property is sold, that reduction in assessed value goes away. Currently, homestead exemption must be in place for at least one year before applying for the granny flat exemption, and parents/grandparents living there must be age 65 or older.

“I felt that law was unfair to people who had taken this avenue and used it,” Cowan said. “I think you should be able to buy a property with a granny flat or mother-in-law suite and get the exemption.”

Senate Bill 976 and House Bill 1513 for 2024 are currently working their way through the Florida bill process.

Another proposed bill that Cowan supports would require that listing platforms include estimated ad valorem taxes and prohibit the current owner’s ad valorem taxes from being displayed. Senate Bill 380 and House Bill 295 for 2024 are also working their way through the Legislature.

Cowan running for office again in 2024

Cowan made the decision to run for the Property Appraiser’s office in 2020; it was a big step and he was pleased with the support for his win.

“I consider myself a public servant. I’ve had two jobs since I got out of high school: here and the bowling alley.” His professional career began at the county appraiser’s office in 1992 where he started out in the field, traveling the county and checking parcels and real estate.

Cowan is sincere about serving the public.

“You do not fake public service,’’ he said. “I’ve been involved with a lot of stuff that comes from my heart. It’s not about running for office.”

What he likes best about the job is “the people. I’m a people person. We do everything we can to help people” with any appraisal questions or issues.

Cowan’s decades of experience in the appraiser’s office has served him well. Cowan has tremendous respect and camaraderie with team of county staffers who work for and with him and also speaks highly of his fellow constitutional officers—Sheriff Billy Woods, Clerk of the Court and Comptroller Greg Harrell, Supervisor of Elections Wesley Wilcox and Tax Collector George Albright.

His colleagues around the state are the 66 other county property appraisers and he has an interesting observation about his experiences.

“We have a unique situation in Marion County where everybody seems to get along, everybody seems to work together. Which is really good. If Clerk of Court Greg Harrell calls us and needs something, we work together to get the information. We all work together, we all respect each other. We don’t always agree,” Cowan said with a laugh, “but we get along. And to hear some of the horror stories from other counties, it’s just not a good thing.”

Cowan is here for the long run

Cowan has been married for 32 years and has four children, two grandchildren and another on the way. He usually spends his time off with family-oriented activities. He coached in the Marion County Youth Football League when his kids were growing up; announced football games at West Port High School; and enjoys his bowling league. Cowan has bowled several unofficial 300 games and one that took place in a sanctioned league game.

Cowan looks at the area’s population growth, seeing both aspects. “Growth has positives and negatives.” Along with the negatives, such as more traffic congestion, he’s seen positive changes in the county in the last 30 years.

It used to be, he said, “Kids had nothing to do. And that was more true years ago. But now, there’s always something to do. Kids who say they’re bored are not trying to find something to do… We probably jumped some ramps (on bikes) back then that our parents wouldn’t be happy about. The growth offers more activities in town for everybody to do.”