HJR 0041

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 4 of
3	Article VII of the State Constitution to authorize legislation
4	that would permit counties to enact ordinances which prohibit an
5	increase in the assessed value of homestead property owned by
6	certain persons who are 65 years of age or older.
7
8	WHEREAS, William "Bill" Markham served as the Broward
9	County Property Appraiser from his election in 1968 until his
10	death in office in 2004, and
11	WHEREAS, Dr. Olga Maria Garcia Martinez, cofounder of
12	community action agency and "viejos utiles," worked tirelessly
13	to assist the elderly community until her death in 1973, NOW
14	THEREFORE,
15
16	Be It Resolved by the Legislature of the State of Florida:
17
18	That the amendment to Section 4 of Article VII of the State
19	Constitution set forth below is agreed to and shall be submitted
20	to the electors of Florida for approval or rejection at the
21	general election to be held in November 2004:
22	ARTICLE VII
23	FINANCE AND TAXATION
24	SECTION 4.  Taxation; assessments.--By general law
25	regulations shall be prescribed which shall secure a just
26	valuation of all property for ad valorem taxation, provided:
27	(a)  Agricultural land, land producing high water recharge
28	to Florida's aquifers, or land used exclusively for
29	noncommercial recreational purposes may be classified by general
30	law and assessed solely on the basis of character or use.
31	(b)  Pursuant to general law tangible personal property
32	held for sale as stock in trade and livestock may be valued for
33	taxation at a specified percentage of its value, may be
34	classified for tax purposes, or may be exempted from taxation.
35	(c)  All persons entitled to a homestead exemption under
36	Section 6 of this Article shall have their homestead assessed at
37	just value as of January 1 of the year following the effective
38	date of this amendment. This assessment shall change only as
39	provided herein.
40	(1)  Assessments subject to this provision shall be changed
41	annually on January 1st of each year; but those changes in
42	assessments shall not exceed the lower of the following:
43	a.  Three percent (3%) of the assessment for the prior
44	year.
45	b.  The percent change in the Consumer Price Index for all
46	urban consumers, U.S. City Average, all items 1967=100, or
47	successor reports for the preceding calendar year as initially
48	reported by the United States Department of Labor, Bureau of
49	Labor Statistics.
50	(2)  No assessment shall exceed just value.
51	(3)  After any change of ownership, as provided by general
52	law, homestead property shall be assessed at just value as of
53	January 1 of the following year. Thereafter, the homestead shall
54	be assessed as provided herein.
55	(4)  New homestead property shall be assessed at just value
56	as of January 1st of the year following the establishment of the
57	homestead. That assessment shall only change as provided herein.
58	(5)  Changes, additions, reductions, or improvements to
59	homestead property shall be assessed as provided for by general
60	law; provided, however, after the adjustment for any change,
61	addition, reduction, or improvement, the property shall be
62	assessed as provided herein.
63	(6)  In the event of a termination of homestead status, the
64	property shall be assessed as provided by general law.
65	(7)  The provisions of this amendment are severable. If any
66	of the provisions of this amendment shall be held
67	unconstitutional by any court of competent jurisdiction, the
68	decision of such court shall not affect or impair any remaining
69	provisions of this amendment.
70	(d)  The legislature may, by general law, for assessment
71	purposes and subject to the provisions of this subsection, allow
72	counties and municipalities to authorize by ordinance that
73	historic property may be assessed solely on the basis of
74	character or use. Such character or use assessment shall apply
75	only to the jurisdiction adopting the ordinance. The
76	requirements for eligible properties must be specified by
77	general law.
78	(e)  A county may, in the manner prescribed by general law,
79	provide for a reduction in the assessed value of homestead
80	property to the extent of any increase in the assessed value of
81	that property which results from the construction or
82	reconstruction of the property for the purpose of providing
83	living quarters for one or more natural or adoptive grandparents
84	or parents of the owner of the property or of the owner's spouse
85	if at least one of the grandparents or parents for whom the
86	living quarters are provided is 62 years of age or older. Such a
87	reduction may not exceed the lesser of the following:
88	(1)  The increase in assessed value resulting from
89	construction or reconstruction of the property.
90	(2)  Twenty percent of the total assessed value of the
91	property as improved.
92	(f)  A county, by ordinance, may, in the manner prescribed
93	by general law, prohibit an increase in the assessed value of
94	homestead property located in that county which is owned by any
95	person who has attained age 65 and whose household income, as
96	defined by general law, does not exceed twenty thousand dollars
97	per year, as adjusted in accordance with general law.
98	BE IT FURTHER RESOLVED that the title and substance of the
99	amendment proposed herein shall appear on the ballot as follows:
100	PROHIBITING AN INCREASE IN THE ASSESSED VALUE OF
101	HOMESTEAD PROPERTY FOR SOME SENIOR CITIZENS
102	Proposes an amendment to Section 4 of Article VII of the
103	State Constitution to provide that a county, by ordinance, may,
104	in the manner provided by general law, prohibit an increase in
105	the assessed value of homestead property located in that county
106	which is owned by a person who has attained age 65 and whose
107	household income, as defined by general law, does not exceed
108	$20,000 per year, as adjusted in accordance with general law.

CODING: Words stricken are deletions; words underlined are additions.