Florida Senate - 2016                      CS for CS for SJR 778
       
       
        
       By the Committees on Finance and Tax; and Military and Veterans
       Affairs, Space, and Domestic Security; and Senator Altman
       
       593-02005-16                                           2016778c2
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII and the creation of a new section in
    4         Article XII of the State Constitution to authorize the
    5         discount on ad valorem taxes on homestead property
    6         which is received by certain veterans who have
    7         permanent, combat-related disabilities to carry over
    8         upon the death of the veteran to the benefit of a
    9         surviving spouse until the surviving spouse remarries
   10         or sells or otherwise disposes of the property and to
   11         specify that the discount is transferrable to another
   12         permanent residence if the surviving spouse remains
   13         unmarried.
   14          
   15  Be It Resolved by the Legislature of the State of Florida:
   16  
   17         That the following amendment to Section 6 of Article VII
   18  and the creation of a new section in Article XII of the State
   19  Constitution are agreed to and shall be submitted to the
   20  electors of this state for approval or rejection at the next
   21  general election or at an earlier special election specifically
   22  authorized by law for that purpose:
   23                             ARTICLE VII                           
   24                        FINANCE AND TAXATION                       
   25         SECTION 6. Homestead exemptions.—
   26         (a) Every person who has the legal or equitable title to
   27  real estate and maintains thereon the permanent residence of the
   28  owner, or another legally or naturally dependent upon the owner,
   29  shall be exempt from taxation thereon, except assessments for
   30  special benefits, up to the assessed valuation of twenty-five
   31  thousand dollars and, for all levies other than school district
   32  levies, on the assessed valuation greater than fifty thousand
   33  dollars and up to seventy-five thousand dollars, upon
   34  establishment of right thereto in the manner prescribed by law.
   35  The real estate may be held by legal or equitable title, by the
   36  entireties, jointly, in common, as a condominium, or indirectly
   37  by stock ownership or membership representing the owner’s or
   38  member’s proprietary interest in a corporation owning a fee or a
   39  leasehold initially in excess of ninety-eight years. The
   40  exemption shall not apply with respect to any assessment roll
   41  until such roll is first determined to be in compliance with the
   42  provisions of section 4 by a state agency designated by general
   43  law. This exemption is repealed on the effective date of any
   44  amendment to this Article which provides for the assessment of
   45  homestead property at less than just value.
   46         (b) Not more than one exemption shall be allowed any
   47  individual or family unit or with respect to any residential
   48  unit. No exemption shall exceed the value of the real estate
   49  assessable to the owner or, in case of ownership through stock
   50  or membership in a corporation, the value of the proportion
   51  which the interest in the corporation bears to the assessed
   52  value of the property.
   53         (c) By general law and subject to conditions specified
   54  therein, the Legislature may provide to renters, who are
   55  permanent residents, ad valorem tax relief on all ad valorem tax
   56  levies. Such ad valorem tax relief shall be in the form and
   57  amount established by general law.
   58         (d) The legislature may, by general law, allow counties or
   59  municipalities, for the purpose of their respective tax levies
   60  and subject to the provisions of general law, to grant either or
   61  both of the following additional homestead tax exemptions:
   62         (1) An exemption not exceeding fifty thousand dollars to
   63  any person who has the legal or equitable title to real estate
   64  and maintains thereon the permanent residence of the owner and
   65  who has attained age sixty-five and whose household income, as
   66  defined by general law, does not exceed twenty thousand dollars;
   67  or
   68         (2) An exemption equal to the assessed value of the
   69  property to any person who has the legal or equitable title to
   70  real estate with a just value less than two hundred and fifty
   71  thousand dollars and who has maintained thereon the permanent
   72  residence of the owner for not less than twenty-five years and
   73  who has attained age sixty-five and whose household income does
   74  not exceed the income limitation prescribed in paragraph (1).
   75  
   76  The general law must allow counties and municipalities to grant
   77  these additional exemptions, within the limits prescribed in
   78  this subsection, by ordinance adopted in the manner prescribed
   79  by general law, and must provide for the periodic adjustment of
   80  the income limitation prescribed in this subsection for changes
   81  in the cost of living.
   82         (e)(1) Each veteran who is age 65 or older who is partially
   83  or totally permanently disabled shall receive a discount from
   84  the amount of the ad valorem tax otherwise owed on homestead
   85  property the veteran owns and resides in if the disability was
   86  combat related and the veteran was honorably discharged upon
   87  separation from military service. The discount shall be in a
   88  percentage equal to the percentage of the veteran’s permanent,
   89  service-connected disability as determined by the United States
   90  Department of Veterans Affairs. To qualify for the discount
   91  granted by this subsection, an applicant must submit to the
   92  county property appraiser, by March 1, an official letter from
   93  the United States Department of Veterans Affairs stating the
   94  percentage of the veteran’s service-connected disability and
   95  such evidence that reasonably identifies the disability as
   96  combat related and a copy of the veteran’s honorable discharge.
   97  If the property appraiser denies the request for a discount, the
   98  appraiser must notify the applicant in writing of the reasons
   99  for the denial, and the veteran may reapply. The Legislature
  100  may, by general law, waive the annual application requirement in
  101  subsequent years. This subsection is self-executing and does not
  102  require implementing legislation.
  103         (2) If a veteran who is receiving the discount described in
  104  paragraph (1) predeceases his or her spouse and if, upon the
  105  death of the veteran, the surviving spouse holds the legal or
  106  beneficial title to the homestead property and permanently
  107  resides thereon, the discount carries over to the benefit of the
  108  surviving spouse until he or she remarries or sells or otherwise
  109  disposes of the property. If the surviving spouse sells the
  110  property, a discount not to exceed the dollar amount granted
  111  from the most recent ad valorem tax roll may be transferred to
  112  his or her new residence if the residence is used as his or her
  113  permanent residence and he or she does not remarry.
  114         (f) By general law and subject to conditions and
  115  limitations specified therein, the Legislature may provide ad
  116  valorem tax relief equal to the total amount or a portion of the
  117  ad valorem tax otherwise owed on homestead property to the:
  118         (1) Surviving spouse of a veteran who died from service
  119  connected causes while on active duty as a member of the United
  120  States Armed Forces.
  121         (2) Surviving spouse of a first responder who died in the
  122  line of duty.
  123         (3) As used in this subsection and as further defined by
  124  general law, the term:
  125         a. “First responder” means a law enforcement officer, a
  126  correctional officer, a firefighter, an emergency medical
  127  technician, or a paramedic.
  128         b. “In the line of duty” means arising out of and in the
  129  actual performance of duty required by employment as a first
  130  responder.
  131                             ARTICLE XII                           
  132                              SCHEDULE                             
  133         Ad valorem tax discount for spouses of deceased veterans
  134  who had permanent, combat-related disabilities.—The amendment to
  135  Section 6 of Article VII, relating to ad valorem tax discount
  136  for spouses of deceased veterans who had permanent, combat
  137  related disabilities, and this section shall take effect January
  138  1, 2017.
  139         BE IT FURTHER RESOLVED that the following statement be
  140  placed on the ballot:
  141                      CONSTITUTIONAL AMENDMENT                     
  142                       ARTICLE VII, SECTION 6                      
  143                             ARTICLE XII                           
  144         AD VALOREM TAX DISCOUNT FOR SPOUSES OF DECEASED VETERANS
  145  WHO HAD PERMANENT, COMBAT-RELATED DISABILITIES.—Proposing an
  146  amendment to the State Constitution to authorize the discount on
  147  ad valorem taxes on homestead property which is received by
  148  certain veterans who have permanent, combat-related disabilities
  149  to carry over upon the death of the veteran to the benefit of a
  150  surviving spouse until the surviving spouse remarries or sells
  151  or otherwise disposes of the property. The discount is
  152  transferrable to another permanent residence if the surviving
  153  spouse remains unmarried.