HJR 439

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII of the State Constitution to expand the
4	availability of the property tax discount on the
5	homesteads of veterans who became disabled as the result
6	of a combat injury to veterans who were not Florida
7	residents when they entered the military.
8
9	Be It Resolved by the Legislature of the State of Florida:
10
11	That the following amendment to Section 6 of Article VII of
12	the State Constitution is agreed to and shall be submitted to
13	the electors of this state for approval or rejection at the next
14	general election or at an earlier special election specifically
15	authorized by law for that purpose:
16	ARTICLE VII
17	FINANCE AND TAXATION
18	SECTION 6.  Homestead exemptions.-
19	(a)  Every person who has the legal or equitable title to
20	real estate and maintains thereon the permanent residence of the
21	owner, or another legally or naturally dependent upon the owner,
22	shall be exempt from taxation thereon, except assessments for
23	special benefits, up to the assessed valuation of twenty-five
24	thousand dollars and, for all levies other than school district
25	levies, on the assessed valuation greater than fifty thousand
26	dollars and up to seventy-five thousand dollars, upon
27	establishment of right thereto in the manner prescribed by law.
28	The real estate may be held by legal or equitable title, by the
29	entireties, jointly, in common, as a condominium, or indirectly
30	by stock ownership or membership representing the owner's or
31	member's proprietary interest in a corporation owning a fee or a
32	leasehold initially in excess of ninety-eight years. The
33	exemption shall not apply with respect to any assessment roll
34	until such roll is first determined to be in compliance with the
35	provisions of section 4 by a state agency designated by general
36	law. This exemption is repealed on the effective date of any
37	amendment to this Article which provides for the assessment of
38	homestead property at less than just value.
39	(b)  Not more than one exemption shall be allowed any
40	individual or family unit or with respect to any residential
41	unit. No exemption shall exceed the value of the real estate
42	assessable to the owner or, in case of ownership through stock
43	or membership in a corporation, the value of the proportion
44	which the interest in the corporation bears to the assessed
45	value of the property.
46	(c)  By general law and subject to conditions specified
47	therein, the Legislature may provide to renters, who are
48	permanent residents, ad valorem tax relief on all ad valorem tax
49	levies. Such ad valorem tax relief shall be in the form and
50	amount established by general law.
51	(d)  The legislature may, by general law, allow counties or
52	municipalities, for the purpose of their respective tax levies
53	and subject to the provisions of general law, to grant an
54	additional homestead tax exemption not exceeding fifty thousand
55	dollars to any person who has the legal or equitable title to
56	real estate and maintains thereon the permanent residence of the
57	owner and who has attained age sixty-five and whose household
58	income, as defined by general law, does not exceed twenty
59	thousand dollars. The general law must allow counties and
60	municipalities to grant this additional exemption, within the
61	limits prescribed in this subsection, by ordinance adopted in
62	the manner prescribed by general law, and must provide for the
63	periodic adjustment of the income limitation prescribed in this
64	subsection for changes in the cost of living.
65	(e)  Each veteran who is age 65 or older who is partially
66	or totally permanently disabled shall receive a discount from
67	the amount of the ad valorem tax otherwise owed on homestead
68	property the veteran owns and resides in if the disability was
69	combat related, the veteran was a resident of this state at the
70	time of entering the military service of the United States, and
71	the veteran was honorably discharged upon separation from
72	military service. The discount shall be in a percentage equal to
73	the percentage of the veteran's permanent, service-connected
74	disability as determined by the United States Department of
75	Veterans Affairs. To qualify for the discount granted by this
76	subsection, an applicant must submit to the county property
77	appraiser, by March 1, proof of residency at the time of
78	entering military service, an official letter from the United
79	States Department of Veterans Affairs stating the percentage of
80	the veteran's service-connected disability and such evidence
81	that reasonably identifies the disability as combat related, and
82	a copy of the veteran's honorable discharge. If the property
83	appraiser denies the request for a discount, the appraiser must
84	notify the applicant in writing of the reasons for the denial,
85	and the veteran may reapply. The Legislature may, by general
86	law, waive the annual application requirement in subsequent
87	years. This subsection shall take effect December 7, 2006, is
88	self-executing, and does not require implementing legislation.
89	BE IT FURTHER RESOLVED that the following statement be
90	placed on the ballot:
91	CONSTITUTIONAL AMENDMENT
92	ARTICLE VII, SECTION 6
93	DISABLED VETERAN'S PROPERTY TAX DISCOUNT.-Proposing an
94	amendment to the State Constitution to expand the availability
95	of the property discount on the homesteads of veterans who
96	became disabled as the result of a combat injury to veterans who
97	were not Florida residents when they entered the military.

CODING: Words stricken are deletions; words underlined are additions.