HJR 0691 2004
1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII of the State Constitution to authorize the
4	Legislature to allow counties and municipalities to grant
5	K-12 public school classroom teachers an additional
6	homestead tax exemption not to exceed $25,000 each year.
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8	Be It Resolved by the Legislature of the State of Florida:
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10	That the amendment to Section 6 of Article VII of the State
11	Constitution set forth below is agreed to and shall be submitted
12	to the electors of Florida for approval or rejection at the
13	general election to be held in November 2004:
14	ARTICLE VII
15	FINANCE AND TAXATION
16	SECTION 6. Homestead exemptions.--
17	(a) Every person who has the legal or equitable title to
18	real estate and maintains thereon the permanent residence of the
19	owner, or another legally or naturally dependent upon the owner,
20	shall be exempt from taxation thereon, except assessments for
21	special benefits, up to the assessed valuation of five thousand
22	dollars, upon establishment of right thereto in the manner
23	prescribed by law. The real estate may be held by legal or
24	equitable title, by the entireties, jointly, in common, as a
25	condominium, or indirectly by stock ownership or membership
26	representing the owner's or member's proprietary interest in a
27	corporation owning a fee or a leasehold initially in excess of
28	ninety-eight years.
29	(b) Not more than one exemption shall be allowed any
30	individual or family unit or with respect to any residential
31	unit. No exemption shall exceed the value of the real estate
32	assessable to the owner or, in case of ownership through stock
33	or membership in a corporation, the value of the proportion
34	which the interest in the corporation bears to the assessed
35	value of the property.
36	(c) By general law and subject to conditions specified
37	therein, the exemption shall be increased to a total of twenty-
38	five thousand dollars of the assessed value of the real estate
39	for each school district levy. By general law and subject to
40	conditions specified therein, the exemption for all other levies
41	may be increased up to an amount not exceeding ten thousand
42	dollars of the assessed value of the real estate if the owner
43	has attained age sixty-five or is totally and permanently
44	disabled and if the owner is not entitled to the exemption
45	provided in subsection (d).
46	(d) By general law and subject to conditions specified
47	therein, the exemption shall be increased to a total of the
48	following amounts of assessed value of real estate for each levy
49	other than those of school districts: fifteen thousand dollars
50	with respect to 1980 assessments; twenty thousand dollars with
51	respect to 1981 assessments; twenty-five thousand dollars with
52	respect to assessments for 1982 and each year thereafter.
53	However, such increase shall not apply with respect to any
54	assessment roll until such roll is first determined to be in
55	compliance with the provisions of section 4 by a state agency
56	designated by general law. This subsection shall stand repealed
57	on the effective date of any amendment to section 4 which
58	provides for the assessment of homestead property at a specified
59	percentage of its just value.
60	(e) By general law and subject to conditions specified
61	therein, the Legislature may provide to renters, who are
62	permanent residents, ad valorem tax relief on all ad valorem tax
63	levies. Such ad valorem tax relief shall be in the form and
64	amount established by general law.
65	(f) The legislature may, by general law, allow counties or
66	municipalities, for the purpose of their respective tax levies
67	and subject to the provisions of general law, to grant an
68	additional homestead tax exemption not exceeding twenty-five
69	thousand dollars to any person who has the legal or equitable
70	title to real estate and maintains thereon the permanent
71	residence of the owner and who has attained age sixty-five and
72	whose household income, as defined by general law, does not
73	exceed twenty thousand dollars. The general law must allow
74	counties and municipalities to grant this additional exemption,
75	within the limits prescribed in this subsection, by ordinance
76	adopted in the manner prescribed by general law, and must
77	provide for the periodic adjustment of the income limitation
78	prescribed in this subsection for changes in the cost of living.
79	(g) The legislature may, by general law, allow counties or
80	municipalities, for the purpose of their respective tax levies
81	and subject to the provisions of general law, to grant an
82	additional homestead tax exemption not exceeding twenty-five
83	thousand dollars to any person who is a classroom teacher in
84	grades kindergarten through 12 in a public school. The general
85	law must allow counties and municipalities to grant this
86	additional exemption, within the limits prescribed in this
87	subsection, by ordinance adopted in the manner prescribed by
88	general law. A person receiving this additional exemption must
89	apply to renew the exemption each year and must provide proof of
90	eligibility. The ordinance may provide for administration of the
91	exemption.
92	BE IT FURTHER RESOLVED that the title and substance of the
93	amendment proposed herein shall appear on the ballot as follows:
94	ADDITIONAL HOMESTEAD TAX EXEMPTION
95	FOR PUBLIC SCHOOL CLASSROOM TEACHERS
96	Proposes an amendment to Section 6 of Article VII of the
97	State Constitution to authorize the Legislature to allow
98	counties and municipalities to grant K-12 public school
99	classroom teachers an additional homestead tax exemption not to
100	exceed $25,000 each year.