HJR 0079

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 that would permit counties to enact ordinances
5	which prohibit an increase in the assessed value of
6	homestead property owned by certain persons who are 65
7	years of age or older.
8
9	WHEREAS, William "Bill" Markham served as the Broward
10	County Property Appraiser from his election in 1968 until his
11	death in office in 2004, and
12	WHEREAS, Dr. Olga Maria Garcia Martinez, cofounder of
13	community action agency and "viejos utiles," worked tirelessly
14	to assist the elderly community until her death in 1973, NOW
15	THEREFORE,
16
17	Be It Resolved by the Legislature of the State of Florida:
18
19	That the amendment to Section 4 of Article VII of the State
20	Constitution set forth below is agreed to and shall be submitted
21	to the electors of Florida for approval or rejection at the
22	general election to be held in November 2006:
23	ARTICLE VII
24	FINANCE AND TAXATION
25	SECTION 4.  Taxation; assessments.--By general law
26	regulations shall be prescribed which shall secure a just
27	valuation of all property for ad valorem taxation, provided:
28	(a)  Agricultural land, land producing high water recharge
29	to Florida's aquifers, or land used exclusively for
30	noncommercial recreational purposes may be classified by general
31	law and assessed solely on the basis of character or use.
32	(b)  Pursuant to general law tangible personal property
33	held for sale as stock in trade and livestock may be valued for
34	taxation at a specified percentage of its value, may be
35	classified for tax purposes, or may be exempted from taxation.
36	(c)  All persons entitled to a homestead exemption under
37	Section 6 of this Article shall have their homestead assessed at
38	just value as of January 1 of the year following the effective
39	date of this amendment. This assessment shall change only as
40	provided herein.
41	(1)  Assessments subject to this provision shall be changed
42	annually on January 1st of each year; but those changes in
43	assessments shall not exceed the lower of the following:
44	a.  Three percent (3%) of the assessment for the prior
45	year.
46	b.  The percent change in the Consumer Price Index for all
47	urban consumers, U.S. City Average, all items 1967=100, or
48	successor reports for the preceding calendar year as initially
49	reported by the United States Department of Labor, Bureau of
50	Labor Statistics.
51	(2)  No assessment shall exceed just value.
52	(3)  After any change of ownership, as provided by general
53	law, homestead property shall be assessed at just value as of
54	January 1 of the following year. Thereafter, the homestead shall
55	be assessed as provided herein.
56	(4)  New homestead property shall be assessed at just value
57	as of January 1st of the year following the establishment of the
58	homestead. That assessment shall only change as provided herein.
59	(5)  Changes, additions, reductions, or improvements to
60	homestead property shall be assessed as provided for by general
61	law; provided, however, after the adjustment for any change,
62	addition, reduction, or improvement, the property shall be
63	assessed as provided herein.
64	(6)  In the event of a termination of homestead status, the
65	property shall be assessed as provided by general law.
66	(7)  The provisions of this amendment are severable. If any
67	of the provisions of this amendment shall be held
68	unconstitutional by any court of competent jurisdiction, the
69	decision of such court shall not affect or impair any remaining
70	provisions of this amendment.
71	(d)  The legislature may, by general law, for assessment
72	purposes and subject to the provisions of this subsection, allow
73	counties and municipalities to authorize by ordinance that
74	historic property may be assessed solely on the basis of
75	character or use. Such character or use assessment shall apply
76	only to the jurisdiction adopting the ordinance. The
77	requirements for eligible properties must be specified by
78	general law.
79	(e)  A county may, in the manner prescribed by general law,
80	provide for a reduction in the assessed value of homestead
81	property to the extent of any increase in the assessed value of
82	that property which results from the construction or
83	reconstruction of the property for the purpose of providing
84	living quarters for one or more natural or adoptive grandparents
85	or parents of the owner of the property or of the owner's spouse
86	if at least one of the grandparents or parents for whom the
87	living quarters are provided is 62 years of age or older. Such a
88	reduction may not exceed the lesser of the following:
89	(1)  The increase in assessed value resulting from
90	construction or reconstruction of the property.
91	(2)  Twenty percent of the total assessed value of the
92	property as improved.
93	(f)  A county, by ordinance, may, in the manner prescribed
94	by general law, prohibit an increase in the assessed value of
95	homestead property located in that county which is owned by any
96	person who has attained age 65 and whose household income, as
97	defined by general law, does not exceed twenty thousand dollars
98	per year, as adjusted for inflation in accordance with general
99	law.
100	BE IT FURTHER RESOLVED that the title and substance of the
101	amendment proposed herein shall appear on the ballot as follows:
102	PROHIBITING AN INCREASE IN THE ASSESSED VALUE OF
103	HOMESTEAD PROPERTY FOR SOME SENIOR CITIZENS
104	Proposes an amendment to Section 4 of Article VII of the
105	State Constitution to provide that a county, by ordinance, may,
106	in the manner provided by general law, prohibit an increase in
107	the assessed value of homestead property located in that county
108	which is owned by a person who has attained age 65 and whose
109	household income, as defined by general law, does not exceed
110	$20,000 per year, as adjusted for inflation in accordance with
111	general law.

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