House Bill 0291
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 291
By Representative Villalobos
1 A bill to be entitled
2 An act relating to homestead exemption;
3 creating s. 196.075, F.S.; authorizing boards
4 of county commissioners and municipal governing
5 authorities to grant by ordinance an additional
6 homestead exemption for persons 65 and older
7 whose household income does not exceed a
8 specified amount; providing definitions;
9 providing requirements for such ordinances;
10 providing a contingent effective date.
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12 Be It Enacted by the Legislature of the State of Florida:
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14 Section 1. Section 196.075, Florida Statutes, is
15 created to read:
16 196.075 Additional homestead exemption for persons 65
17 and older.--
18 (1) As used in this section:
19 (a) "Household" means a person or group of persons
20 living together in a room or group of rooms as a housing unit,
21 but the term does not include persons boarding in or renting a
22 portion of the dwelling.
23 (b) "Income" means the adjusted gross income, as
24 defined in s. 62 of the United States Internal Revenue Code,
25 of all members of a household.
26 (2) Pursuant to s. 6(f), Art. VII of the State
27 Constitution, the board of county commissioners of any county
28 or the governing authority of any municipality may adopt an
29 ordinance to allow an additional homestead exemption of up to
30 $25,000 for any person who has the legal or equitable title to
31 real estate and maintains thereon the permanent residence of
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Florida House of Representatives - 1999 HB 291
509-160-99
1 the owner, who has attained age 65, and whose household income
2 does not exceed $20,000.
3 (3) An ordinance granting additional homestead
4 exemption as authorized by this section must meet the
5 following requirements:
6 (a) It must be adopted pursuant to the procedures for
7 adoption of a nonemergency ordinance specified in chapter 125
8 by a board of county commissioners, or chapter 166 by a
9 municipal governing authority.
10 (b) It must specify that the exemption applies only to
11 taxes levied by the unit of government granting the exemption.
12 (c) It must specify the amount of the exemption, which
13 shall not exceed $25,000.
14 (d) It must provide for an annual adjustment on
15 January 1 of the income limitation specified in subsection (2)
16 by the percentage change in the Consumer Price Index for All
17 Urban Consumers, U.S. City Average, all items 1967=100, or
18 successor reports for the preceding calendar year as initially
19 reported by the United States Department of Labor, Bureau of
20 Labor Statistics.
21 (e) It must require that a taxpayer claiming the
22 exemption annually submit to the property appraiser, not later
23 than March 1, a sworn statement of household income on a form
24 prescribed by the Department of Revenue. The department shall
25 require by rule that the filing of such statement be
26 accompanied by copies of federal income tax returns for the
27 prior year, wage and earnings statements (W-2 forms), and
28 other documents it deems necessary, for each member of the
29 household. The taxpayer's statement shall attest to the
30 accuracy of such copies.
31 (f) It must take effect on January 1.
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Florida House of Representatives - 1999 HB 291
509-160-99
1 (4) The board of county commissioners or municipal
2 governing authority shall notify the property appraiser of the
3 adoption of an ordinance under this section no later than
4 December 1 of the year prior to the year the exemption will
5 take effect. If the ordinance is repealed, the board of county
6 commissioners or municipal governing authority shall notify
7 the property appraiser no later than December 1 of the year
8 prior to the year the exemption expires.
9 Section 2. This act shall take effect January 1, 2000,
10 if an amendment to the State Constitution which authorizes, or
11 removes impediment to, enactment by the Legislature of the
12 provisions of this act, is approved by the electors at the
13 general election held in November 1998.
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16 HOUSE SUMMARY
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Authorizes boards of county commissioners and municipal
18 governing authorities to grant by ordinance an additional
homestead exemption of up to $25,000 for persons 65 and
19 older whose household income does not exceed $20,000,
adjusted annually for changes in the Consumer Price
20 Index. Takes effect contingent upon approval of a
constitutional amendment authorizing such an exemption.
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