House Bill 3151er
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1998 Legislature HJR 3151
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2 A joint resolution proposing an amendment to
3 Section 6, Article VII of the State
4 Constitution relating to an additional
5 homestead tax exemption.
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7 Be It Resolved by the Legislature of the State of Florida:
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9 That the following amendment to Section 6 of Article
10 VII of the State Constitution is agreed to and shall be
11 submitted to the electors of this state for approval or
12 rejection at the next general election, and, if approved,
13 shall take effect January 1, 1999:
14 ARTICLE VII
15 FINANCE AND TAXATION
16 SECTION 6. Homestead exemptions.--
17 (a) Every person who has the legal or equitable title
18 to real estate and maintains thereon the permanent residence
19 of the owner, or another legally or naturally dependent upon
20 the owner, shall be exempt from taxation thereon, except
21 assessments for special benefits, up to the assessed valuation
22 of five thousand dollars, upon establishment of right thereto
23 in the manner prescribed by law. The real estate may be held
24 by legal or equitable title, by the entireties, jointly, in
25 common, as a condominium, or indirectly by stock ownership or
26 membership representing the owner's or member's proprietary
27 interest in a corporation owning a fee or a leasehold
28 initially in excess of ninety-eight years.
29 (b) Not more than one exemption shall be allowed any
30 individual or family unit or with respect to any residential
31 unit. No exemption shall exceed the value of the real estate
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1998 Legislature HJR 3151
1 assessable to the owner or, in case of ownership through stock
2 or membership in a corporation, the value of the proportion
3 which his interest in the corporation bears to the assessed
4 value of the property.
5 (c) By general law and subject to conditions specified
6 therein, the exemption shall be increased to a total of
7 twenty-five thousand dollars of the assessed value of the real
8 estate for each school district levy. By general law and
9 subject to conditions specified therein, the exemption for all
10 other levies may be increased up to an amount not exceeding
11 ten thousand dollars of the assessed value of the real estate
12 if the owner has attained age sixty-five or is totally and
13 permanently disabled and if the owner is not entitled to the
14 exemption provided in subsection (d).
15 (d) By general law and subject to conditions specified
16 therein, the exemption shall be increased to a total of the
17 following amounts of assessed value of real estate for each
18 levy other than those of school districts: fifteen thousand
19 dollars with respect to 1980 assessments; twenty thousand
20 dollars with respect to 1981 assessments; twenty-five thousand
21 dollars with respect to assessments for 1982 and each year
22 thereafter. However, such increase shall not apply with
23 respect to any assessment roll until such roll is first
24 determined to be in compliance with the provisions of section
25 4 by a state agency designated by general law. This subsection
26 shall stand repealed on the effective date of any amendment to
27 section 4 which provides for the assessment of homestead
28 property at a specified percentage of its just value.
29 (e) By general law and subject to conditions specified
30 therein, the Legislature may provide to renters, who are
31 permanent residents, ad valorem tax relief on all ad valorem
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1998 Legislature HJR 3151
1 tax levies. Such ad valorem tax relief shall be in the form
2 and amount established by general law.
3 (f) The legislature may, by general law, allow
4 counties or municipalities, for the purpose of their
5 respective tax levies and subject to the provisions of general
6 law, to grant an additional homestead tax exemption not
7 exceeding twenty-five thousand dollars to any person who has
8 the legal or equitable title to real estate and maintains
9 thereon the permanent residence of the owner and who has
10 attained age sixty-five and whose household income, as defined
11 by general law, does not exceed twenty thousand dollars. The
12 general law must allow counties and municipalities to grant
13 this additional exemption, within the limits prescribed in
14 this subsection, by ordinance adopted in the manner prescribed
15 by general law, and must provide for the periodic adjustment
16 of the income limitation prescribed in this subsection for
17 changes in the cost of living.
18 BE IT FURTHER RESOLVED that the following statement be
19 placed on the ballot:
20 CONSTITUTIONAL AMENDMENT
21 ARTICLE VII, SECTION 6
22 ADDITIONAL HOMESTEAD TAX EXEMPTION.--Proposing an
23 amendment to the State Constitution, effective January 1,
24 1999, to authorize the Legislature to allow counties and
25 municipalities to grant an additional homestead tax exemption
26 not exceeding $25,000 to certain persons 65 years of age or
27 older whose household income does not exceed a specified
28 amount.
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