HJR 0151 2004
   
1 House Joint Resolution
2          A joint resolution proposing an amendment to Section 4 of
3    Article VII of the State Constitution to authorize
4    legislation which would permit counties to enact
5    ordinances which prohibit an increase in the assessed
6    value of homestead property owned by certain persons who
7    are 65 years of age or older.
8         
9          Be It Resolved by the Legislature of the State of Florida:
10         
11          That the amendment to Section 4 of Article VII of the State
12    Constitution set forth below is agreed to and shall be submitted
13    to the electors of Florida for approval or rejection at the
14    general election to be held in November 2004:
15 ARTICLE VII
16 FINANCE AND TAXATION
17          SECTION 4. Taxation; assessments.--By general law
18    regulations shall be prescribed which shall secure a just
19    valuation of all property for ad valorem taxation, provided:
20          (a) Agricultural land, land producing high water recharge
21    to Florida's aquifers, or land used exclusively for
22    noncommercial recreational purposes may be classified by general
23    law and assessed solely on the basis of character or use.
24          (b) Pursuant to general law tangible personal property
25    held for sale as stock in trade and livestock may be valued for
26    taxation at a specified percentage of its value, may be
27    classified for tax purposes, or may be exempted from taxation.
28          (c) All persons entitled to a homestead exemption under
29    Section 6 of this Article shall have their homestead assessed at
30    just value as of January 1 of the year following the effective
31    date of this amendment. This assessment shall change only as
32    provided herein.
33          (1) Assessments subject to this provision shall be changed
34    annually on January 1st of each year; but those changes in
35    assessments shall not exceed the lower of the following:
36          a. Three percent (3%) of the assessment for the prior
37    year.
38          b. The percent change in the Consumer Price Index for all
39    urban consumers, U.S. City Average, all items 1967=100, or
40    successor reports for the preceding calendar year as initially
41    reported by the United States Department of Labor, Bureau of
42    Labor Statistics.
43          (2) No assessment shall exceed just value.
44          (3) After any change of ownership, as provided by general
45    law, homestead property shall be assessed at just value as of
46    January 1 of the following year. Thereafter, the homestead shall
47    be assessed as provided herein.
48          (4) New homestead property shall be assessed at just value
49    as of January 1st of the year following the establishment of the
50    homestead. That assessment shall only change as provided herein.
51          (5) Changes, additions, reductions, or improvements to
52    homestead property shall be assessed as provided for by general
53    law; provided, however, after the adjustment for any change,
54    addition, reduction, or improvement, the property shall be
55    assessed as provided herein.
56          (6) In the event of a termination of homestead status, the
57    property shall be assessed as provided by general law.
58          (7) The provisions of this amendment are severable. If any
59    of the provisions of this amendment shall be held
60    unconstitutional by any court of competent jurisdiction, the
61    decision of such court shall not affect or impair any remaining
62    provisions of this amendment.
63          (d) The legislature may, by general law, for assessment
64    purposes and subject to the provisions of this subsection, allow
65    counties and municipalities to authorize by ordinance that
66    historic property may be assessed solely on the basis of
67    character or use. Such character or use assessment shall apply
68    only to the jurisdiction adopting the ordinance. The
69    requirements for eligible properties must be specified by
70    general law.
71          (e) A county may, in the manner prescribed by general law,
72    provide for a reduction in the assessed value of homestead
73    property to the extent of any increase in the assessed value of
74    that property which results from the construction or
75    reconstruction of the property for the purpose of providing
76    living quarters for one or more natural or adoptive grandparents
77    or parents of the owner of the property or of the owner's spouse
78    if at least one of the grandparents or parents for whom the
79    living quarters are provided is 62 years of age or older. Such a
80    reduction may not exceed the lesser of the following:
81          (1) The increase in assessed value resulting from
82    construction or reconstruction of the property.
83          (2) Twenty percent of the total assessed value of the
84    property as improved.
85          (f) A county, by ordinance, may, in the manner prescribed
86    by general law, prohibit an increase in the assessed value of
87    homestead property located in that county which is owned by any
88    person who has attained age sixty-five and whose household
89    income, as defined by general law, does not exceed twenty
90    thousand dollars per year, as adjusted in accordance with
91    general law.
92          BE IT FURTHER RESOLVED that the title and substance of the
93    amendment proposed herein shall appear on the ballot as follows:
94 PROHIBITING AN INCREASE IN THE ASSESSED VALUE OF
95 HOMESTEAD PROPERTY FOR SOME SENIOR CITIZENS
96          Proposes an amendment to Section 4 of Article VII of the
97    State Constitution to provide that a county, by ordinance, may,
98    in the manner provided by general law, prohibit an increase in
99    the assessed value of homestead property located in that county
100    which is owned by a person who has attained age 65 and whose
101    household income, as defined by general law, does not exceed
102    $20,000 per year, as adjusted in accordance with general law.