Senate Bill sb2872
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2004 SJR 2872
By Senator Campbell
32-1769-04 See HJR 763
1 Senate Joint Resolution No._____
2 A joint resolution proposing an amendment to
3 Section 6 of Article VII of the State
4 Constitution to provide for an additional
5 homestead exemption for persons whose elderly
6 parents live with them in the homestead.
7
8 Be It Resolved by the Legislature of the State of Florida:
9
10 That the following amendment to Section 6 of Article
11 VII of the State Constitution is agreed to and shall be
12 submitted to the electors of this state for approval or
13 rejection at the next general election or at an earlier
14 special election specifically authorized by law for that
15 purpose:
16 ARTICLE VII
17 FINANCE AND TAXATION
18 SECTION 6. Homestead exemptions.--
19 (a) Every person who has the legal or equitable title
20 to real estate and maintains thereon the permanent residence
21 of the owner, or another legally or naturally dependent upon
22 the owner, shall be exempt from taxation thereon, except
23 assessments for special benefits, up to the assessed valuation
24 of five thousand dollars, upon establishment of right thereto
25 in the manner prescribed by law. The real estate may be held
26 by legal or equitable title, by the entireties, jointly, in
27 common, as a condominium, or indirectly by stock ownership or
28 membership representing the owner's or member's proprietary
29 interest in a corporation owning a fee or a leasehold
30 initially in excess of ninety-eight years.
31
1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2004 SJR 2872
32-1769-04 See HJR 763
1 (b) Not more than one exemption shall be allowed any
2 individual or family unit or with respect to any residential
3 unit. No exemption shall exceed the value of the real estate
4 assessable to the owner or, in case of ownership through stock
5 or membership in a corporation, the value of the proportion
6 which the interest in the corporation bears to the assessed
7 value of the property.
8 (c) By general law and subject to conditions specified
9 therein, the exemption shall be increased to a total of
10 twenty-five thousand dollars of the assessed value of the real
11 estate for each school district levy. By general law and
12 subject to conditions specified therein, the exemption for all
13 other levies may be increased up to an amount not exceeding
14 ten thousand dollars of the assessed value of the real estate
15 if the owner has attained age sixty-five or is totally and
16 permanently disabled and if the owner is not entitled to the
17 exemption provided in subsection (d).
18 (d) By general law and subject to conditions specified
19 therein, the exemption shall be increased to a total of the
20 following amounts of assessed value of real estate for each
21 levy other than those of school districts: fifteen thousand
22 dollars with respect to 1980 assessments; twenty thousand
23 dollars with respect to 1981 assessments; twenty-five thousand
24 dollars with respect to assessments for 1982 and each year
25 thereafter. However, such increase shall not apply with
26 respect to any assessment roll until such roll is first
27 determined to be in compliance with the provisions of section
28 4 by a state agency designated by general law. This subsection
29 shall stand repealed on the effective date of any amendment to
30 section 4 which provides for the assessment of homestead
31 property at a specified percentage of its just value.
2
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2004 SJR 2872
32-1769-04 See HJR 763
1 (e) By general law and subject to conditions specified
2 therein, the Legislature may provide to renters, who are
3 permanent residents, ad valorem tax relief on all ad valorem
4 tax levies. Such ad valorem tax relief shall be in the form
5 and amount established by general law.
6 (f) The legislature may, by general law, allow
7 counties or municipalities, for the purpose of their
8 respective tax levies and subject to the provisions of general
9 law, to grant an additional homestead tax exemption not
10 exceeding twenty-five thousand dollars to any person who has
11 the legal or equitable title to real estate and maintains
12 thereon the permanent residence of the owner and who has
13 attained age sixty-five and whose household income, as defined
14 by general law, does not exceed twenty thousand dollars. The
15 general law must allow counties and municipalities to grant
16 this additional exemption, within the limits prescribed in
17 this subsection, by ordinance adopted in the manner prescribed
18 by general law, and must provide for the periodic adjustment
19 of the income limitation prescribed in this subsection for
20 changes in the cost of living.
21 (g) The legislature may, by general law, allow
22 counties or municipalities, for the purpose of their
23 respective tax levies and subject to the provisions of general
24 law, to grant an additional homestead tax exemption not
25 exceeding twenty-five thousand dollars to any person who has
26 the legal or equitable title to real estate and maintains
27 thereon the permanent residence of the owner and whose parents
28 who are age sixty-five or older live in such residence with
29 such person instead of being placed in a nursing home,
30 assisted living facility, or other facility for the elderly.
31 The general law must allow counties and municipalities to
3
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2004 SJR 2872
32-1769-04 See HJR 763
1 grant this additional exemption, within the limits prescribed
2 in this subsection, by ordinance adopted in the manner
3 prescribed by general law. The ordinance shall specify the
4 conditions under which the additional homestead exemption
5 would be granted and enforced.
6 BE IT FURTHER RESOLVED that the following statement be
7 placed on the ballot:
8 CONSTITUTIONAL AMENDMENT
9 ARTICLE VII, SECTION 6
10 ADDITIONAL HOMESTEAD EXEMPTION.--Proposing an amendment
11 to the State Constitution to authorize the Legislature to
12 allow counties or municipalities to grant an additional
13 homestead exemption not exceeding $25,000 for a person whose
14 parents are age 65 or older and live with that person in their
15 homestead.
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
4
CODING: Words stricken are deletions; words underlined are additions.