House Bill 0827

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    Florida House of Representatives - 1999                 HB 827

        By the Committee on Finance & Taxation and Representative
    Albright





  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 for annual adjustment of the income

10         limitation; providing requirements for such

11         ordinances; requiring certain documentation of

12         income; providing application when title is

13         held jointly with right of survivorship;

14         providing an effective date.

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16  Be It Enacted by the Legislature of the State of Florida:

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18         Section 1.  Section 196.075, Florida Statutes, is

19  created to read:

20         196.075  Additional homestead exemption for persons 65

21  and older.--

22         (1)  As used in this section:

23         (a)  "Household" means a person or group of persons

24  living together in a room or group of rooms as a housing unit,

25  but the term does not include persons boarding in or renting a

26  portion of the dwelling.

27         (b)  "Household income" means the adjusted gross

28  income, as defined in s. 62 of the United States Internal

29  Revenue Code, of all members of a household.

30         (2)  In accordance with s. 6(f), Art. VII of the State

31  Constitution, the board of county commissioners of any county

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    Florida House of Representatives - 1999                 HB 827

    696-153-99






  1  or the governing authority of any municipality may adopt an

  2  ordinance to allow an additional homestead exemption of up to

  3  $25,000 for any person who has the legal or equitable title to

  4  real estate and maintains thereon the permanent residence of

  5  the owner, who has attained age 65, and whose household income

  6  does not exceed $20,000.

  7         (3)  Beginning January 1, 2001, the $20,000 income

  8  limitation shall be adjusted annually on January 1, by the

  9  percentage change in the average cost-of-living index in the

10  period January 1 through December 31 of the immediate prior

11  year compared with the same period for the year prior to that.

12  The index is the average of the monthly consumer price index

13  figures for the stated 12-month period, relative to the United

14  States as a whole, issued by the United States Department of

15  Labor.

16         (4)  An ordinance granting additional homestead

17  exemption as authorized by this section must meet the

18  following requirements:

19         (a)  It must be adopted under the procedures for

20  adoption of a nonemergency ordinance specified in chapter 125

21  by a board of county commissioners, or chapter 166 by a

22  municipal governing authority.

23         (b)  It must specify that the exemption applies only to

24  taxes levied by the unit of government granting the exemption.

25  Unless otherwise specified by the county or municipality, this

26  exemption will apply to all tax levies of the county or

27  municipality granting the exemption, including dependent

28  special districts and municipal service taxing units.

29         (c)  It must specify the amount of the exemption, which

30  shall not exceed $25,000.  If the county or municipality

31  specifies a different exemption amount for dependent special

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    Florida House of Representatives - 1999                 HB 827

    696-153-99






  1  districts or municipal service taxing units, the exemption

  2  amount must be uniform in all dependent special districts or

  3  municipal service taxing units within the county or

  4  municipality.

  5         (d)  It must require that a taxpayer claiming the

  6  exemption annually submit to the property appraiser, not later

  7  than March 1, a sworn statement of household income on a form

  8  prescribed by the Department of Revenue.

  9         (5)  The department shall require by rule that the

10  filing of the statement of household income be supported by

11  copies of federal income tax returns, if any, for the prior

12  year, wage and earnings statements (W-2 forms), if any, and

13  other documents it finds necessary, for each member of the

14  household, by June 1.  The taxpayer's statement shall attest

15  to the accuracy of such copies.  The property appraiser shall

16  not grant the exemption without the required documentation.

17         (6)  The board of county commissioners or municipal

18  governing authority shall deliver a copy of any ordinance

19  adopted under this section to the property appraiser no later

20  than December 1 of the year prior to the year the exemption

21  will take effect.  If the ordinance is repealed, the board of

22  county commissioners or municipal governing authority shall

23  notify the property appraiser no later than December 1 of the

24  year prior to the year the exemption expires.

25         (7)  Those persons entitled to the homestead exemption

26  under s. 196.031 may apply for and receive an additional

27  homestead exemption as provided in this section.

28         (8)  Where title is held jointly with right of

29  survivorship, the person residing on the property and

30  otherwise qualifying may receive the entire amount of the

31  additional homestead exemption.

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    Florida House of Representatives - 1999                 HB 827

    696-153-99






  1         Section 2.  This act shall take effect July 1, 1999.

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  4                          HOUSE SUMMARY

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      Authorizes boards of county commissioners and municipal
  6    governing authorities to grant by ordinance an additional
      homestead exemption of up to $25,000 for persons 65 and
  7    older whose household income does not exceed $20,000,
      adjusted annually for changes in the Consumer Price
  8    Index. Provides procedures and requirements with respect
      thereto.
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