HomeMy WebLinkAboutBack-Up from Law DeptFLORIDA HOUSE OF REPRESENTATIVES
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CS/HJR 275
2016 Legislature
House Joint Resolution
A joint resolution proposing an amendment to Section 6
of Article VII and the creation of a new section in
Article XII of the State Constitution to revise the
homestead tax exemption that may be granted by
counties or municipalities, if authorized by general
law, for the assessed value of property with a just
value less than $250,000 and owned by persons age 65
or older who meet certain residence and income
requirements to specify that just value shall be
determined in the first tax year that the owner
applies and is eligible for the exemption and to
provide retroactive applicability and an effective
date.
Be It Resolved by the Legislature of the State of Florida:
That the following amendment to Section 6 of Article VII
and the creation of a new section in Article XII of the State
Constitution are agreed to and shall be submitted to the
electors of this state for approval or rejection at the next
general election or at an earlier special election specifically
authorized by law for that purpose:
ARTICLE VII
FINANCE AND TAXATION
SECTION 6. Homestead exemptions. —
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(a) Every person who has the legal or equitable title to
real estate and maintains thereon the permanent residence of the
owner, or another legally or naturally dependent upon the owner,
shall be exempt from taxation thereon, except assessments for
special benefits, up to the assessed valuation of twenty-five
thousand dollars and, for all levies other than school district
levies, on the assessed valuation greater than fifty thousand
dollars and up to seventy-five thousand dollars, upon
establishment of right thereto in the manner prescribed by law.
The real estate may be held by legal or equitable title, by the
entireties, jointly, in common, as a condominium, or indirectly
by stock ownership or membership representing the owner's or
member's proprietary interest in a corporation owning a fee or a
leasehold initially in excess of ninety-eight years. The
exemption shall not apply with respect to any assessment roll
until such roll is first determined to be in compliance with the
provisions of section 4 by a state agency designated by general
law. This exemption is repealed on the effective date of any
amendment to this Article which provides for the assessment of
homestead property at less than just value.
(b) Not more than one exemption shall be allowed any
individual or family unit or with respect to any residential
unit. No exemption shall exceed the value of the real estate
assessable to the owner or, in case of ownership through stock
or membership in a corporation, the value of the proportion
which the interest in the corporation bears to the assessed
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2016 Legislature
value of the property.
(c) By general law and subject to conditions specified
therein, the Legislature may provide to renters, who are
permanent residents, ad valorem tax relief on all ad valorem tax
levies. Such ad valorem tax relief shall be in the form and
amount established by general law.
(d) The legislature may, by general law, allow counties or
municipalities, for the purpose of their respective tax levies
and subject to the provisions of general law, to grant either or
both of the following additional homestead tax exemptions:
(1) An exemption not exceeding fifty thousand dollars to a
person who has the legal or equitable title to real estate
and maintains thereon the permanent residence of the owner, a
who has attained age sixty-five, and whose household income, as
defined by general law, does not exceed twenty thousand dollars;
or
(2) An exemption equal to the assessed value of the
property to a person who has the legal or equitable title to
real estate with a just value less than two hundred and fifty
thousand dollars, as determined in the first tax year that the
owner applies and is eligible for the exemption, and who has
maintained thereon the permanent residence of the owner for not
less than twenty-five years, who has attained age sixty-
five, and whose household income does not exceed the income
limitation prescribed in paragraph (1).
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The general law must allow counties and municipalities to grant
these additional exemptions, within the limits prescribed in
this subsection, by ordinance adopted in the manner prescribed
by general law, and must provide for the periodic adjustment of
the income limitation prescribed in this subsection for changes
in the cost of living.
(e) Each veteran who is age 65 or older who is partially
or totally permanently disabled shall receive a discount from
the amount of the ad valorem tax otherwise owed on homestead
property the veteran owns and resides in if the disability was
combat related and the veteran was honorably discharged upon
separation from military service. The discount shall be in a
percentage equal to the percentage of the veteran's permanent,
service -connected disability as determined by the United States
Department of Veterans Affairs. To qualify for the discount
granted by this subsection, an applicant must submit to the
county property appraiser, by March 1, an official letter from
the United States Department of Veterans Affairs stating the
percentage of the veteran's service -connected disability and
such evidence that reasonably identifies the disability as
combat related and a copy of the veteran's honorable discharge.
If the property appraiser denies the request for a discount, the
appraiser must notify the applicant in writing of the reasons
for the denial, and the veteran may reapply. The Legislature
may, by general law, waive the annual application requirement in
subsequent years. This subsection is self-executing and does not
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require implementing legislation.
(f) By general law and subject to conditions and
limitations specified therein, the Legislature may provide ad
valorem tax relief equal to the total amount or a portion of the
ad valorem tax otherwise owed on homestead property to the:
(1) Surviving spouse of a veteran who died from service -
connected causes while on active duty as a member of the United
States Armed Forces.
(2) Surviving spouse of a first responder who died in the
line of duty.
(3) As used in this subsection and as further defined by
general law, the term:
a. "First responder" means a law enforcement officer, a
correctional officer, a firefighter, an emergency medical
technician, or a paramedic.
b. "In the line of duty" means arising out of and in the
actual performance of duty required by employment as a first
responder.
ARTICLE XII
SCHEDULE
Additional ad valorem exemption for persons age sixty-five
or older. —This section and the amendment to Section 6 of Article
VII revising the just value determination for the additional ad
valorem tax exemption for persons age sixty-five or older shall
take effect January 1, 2017, following approval by the electors,
and shall operate retroactively to January 1, 2013, for any
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person who received the exemption under paragraph (2) of Section
6(d) of Article VII before January 1, 2017.
BE IT FURTHER RESOLVED that the following statement be
placed on the ballot:
CONSTITUTIONAL AMENDMENT
ARTICLE VII, SECTION 6
ARTICLE XII
HOMESTEAD TAX EXEMPTION FOR CERTAIN SENIOR, LOW-INCOME,
LONG-TERM RESIDENTS; DETERMINATION OF JUST VALUE. —Proposing an
amendment to the State Constitution to revise the homestead tax
exemption that may be granted by counties or municipalities for
property with just value less than $250,000 owned by certain
senior, low-income, long-term residents to specify that just
value is determined in the first tax year the owner applies and
is eligible for the exemption. The amendment takes effect
January 1, 2017, and applies retroactively to exemptions granted
before January 1, 2017.
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