HJR 0737 2003
1	CHAMBER ACTION
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6	The Committee on Judiciary recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	House Joint Resolution
11	A joint resolution proposing an amendment to Section 4 of
12	Article VII of the State Constitution to authorize
13	legislation which would permit counties to enact
14	ordinances which prohibit an increase in the assessed
15	value of homestead property owned by certain persons who
16	are 65 years of age or older.
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18	Be It Resolved by the Legislature of the State of Florida:
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20	That the amendment to Section 4 of Article VII of the State
21	Constitution set forth below is agreed to and shall be submitted
22	to the electors of Florida for approval or rejection at the
23	general election to be held in November 2004:
24	ARTICLE VII
25	FINANCE AND TAXATION
26	SECTION 4. Taxation; assessments.--By general law
27	regulations shall be prescribed which shall secure a just
28	valuation of all property for ad valorem taxation, provided:
29	(a) Agricultural land, land producing high water recharge
30	to Florida's aquifers, or land used exclusively for
31	noncommercial recreational purposes may be classified by general
32	law and assessed solely on the basis of character or use.
33	(b) Pursuant to general law tangible personal property
34	held for sale as stock in trade and livestock may be valued for
35	taxation at a specified percentage of its value, may be
36	classified for tax purposes, or may be exempted from taxation.
37	(c) All persons entitled to a homestead exemption under
38	Section 6 of this Article shall have their homestead assessed at
39	just value as of January 1 of the year following the effective
40	date of this amendment. This assessment shall change only as
41	provided herein.
42	(1) Assessments subject to this provision shall be changed
43	annually on January 1st of each year; but those changes in
44	assessments shall not exceed the lower of the following:
45	a. Three percent (3%) of the assessment for the prior
46	year.
47	b. The percent change in the Consumer Price Index for all
48	urban consumers, U.S. City Average, all items 1967=100, or
49	successor reports for the preceding calendar year as initially
50	reported by the United States Department of Labor, Bureau of
51	Labor Statistics.
52	(2) No assessment shall exceed just value.
53	(3) After any change of ownership, as provided by general
54	law, homestead property shall be assessed at just value as of
55	January 1 of the following year. Thereafter, the homestead shall
56	be assessed as provided herein.
57	(4) New homestead property shall be assessed at just value
58	as of January 1st of the year following the establishment of the
59	homestead. That assessment shall only change as provided herein.
60	(5) Changes, additions, reductions, or improvements to
61	homestead property shall be assessed as provided for by general
62	law; provided, however, after the adjustment for any change,
63	addition, reduction, or improvement, the property shall be
64	assessed as provided herein.
65	(6) In the event of a termination of homestead status, the
66	property shall be assessed as provided by general law.
67	(7) The provisions of this amendment are severable. If any
68	of the provisions of this amendment shall be held
69	unconstitutional by any court of competent jurisdiction, the
70	decision of such court shall not affect or impair any remaining
71	provisions of this amendment.
72	(d) The legislature may, by general law, for assessment
73	purposes and subject to the provisions of this subsection, allow
74	counties and municipalities to authorize by ordinance that
75	historic property may be assessed solely on the basis of
76	character or use. Such character or use assessment shall apply
77	only to the jurisdiction adopting the ordinance. The
78	requirements for eligible properties must be specified by
79	general law.
80	(e) A county may, in the manner prescribed by general law,
81	provide for a reduction in the assessed value of homestead
82	property to the extent of any increase in the assessed value of
83	that property which results from the construction or
84	reconstruction of the property for the purpose of providing
85	living quarters for one or more natural or adoptive grandparents
86	or parents of the owner of the property or of the owner's spouse
87	if at least one of the grandparents or parents for whom the
88	living quarters are provided is 62 years of age or older. Such a
89	reduction may not exceed the lesser of the following:
90	(1) The increase in assessed value resulting from
91	construction or reconstruction of the property.
92	(2) Twenty percent of the total assessed value of the
93	property as improved.
94	(f) A county, by ordinance, may, in the manner prescribed
95	by general law, prohibit an increase in the assessed value of
96	homestead property located in that county which is owned by any
97	person who has attained age sixty-five and whose household
98	income, as defined by general law, does not exceed twenty
99	thousand dollars per year, as adjusted in accordance with
100	general law.
101	BE IT FURTHER RESOLVED that the title and substance of the
102	amendment proposed herein shall appear on the ballot as follows:
103	PROHIBITING AN INCREASE IN THE ASSESSED VALUE OF
104	HOMESTEAD PROPERTY FOR SOME SENIOR CITIZENS
105	Proposes an amendment to Section 4 of Article VII of the
106	State Constitution to provide that a county, by ordinance, may,
107	in the manner provided by general law, prohibit an increase in
108	the assessed value of homestead property located in that county
109	which is owned by a person who has attained age sixty-five and
110	whose household income, as defined by general law, does not
111	exceed twenty thousand dollars per year, as adjusted in
112	accordance with general law.