Senate Bill sb1692c1
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Florida Senate - 2006 CS for SJR 1692
By the Committee on Community Affairs; and Senator Clary
578-1956-06
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to
3 Section 4 of Article VII of the State
4 Constitution to authorize legislation that
5 would permit counties to enact ordinances which
6 prohibit an increase in the assessed value of
7 homestead property owned by certain persons who
8 are 62 years of age or older.
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10 WHEREAS, William "Bill" Markham served as the Broward
11 County Property Appraiser from his election in 1968 until his
12 death in office in 2004, and
13 WHEREAS, Dr. Olga Maria Garcia Martinez, cofounder of
14 community action agency and "viejos utiles," worked tirelessly
15 to assist the elderly community until her death in 1973, NOW
16 THEREFORE,
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18 Be It Resolved by the Legislature of the State of Florida:
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20 That the following amendment to Section 4 of Article
21 VII of the State Constitution is agreed to and shall be
22 submitted to the electors of this state for approval or
23 rejection at the next general election or at an earlier
24 special election specifically authorized by law for that
25 purpose:
26 ARTICLE VII
27 FINANCE AND TAXATION
28 SECTION 4. Taxation; assessments.--By general law
29 regulations shall be prescribed which shall secure a just
30 valuation of all property for ad valorem taxation, provided:
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Florida Senate - 2006 CS for SJR 1692
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1 (a) Agricultural land, land producing high water
2 recharge to Florida's aquifers, or land used exclusively for
3 noncommercial recreational purposes may be classified by
4 general law and assessed solely on the basis of character or
5 use.
6 (b) Pursuant to general law tangible personal property
7 held for sale as stock in trade and livestock may be valued
8 for taxation at a specified percentage of its value, may be
9 classified for tax purposes, or may be exempted from taxation.
10 (c) All persons entitled to a homestead exemption
11 under Section 6 of this Article shall have their homestead
12 assessed at just value as of January 1 of the year following
13 the effective date of this amendment. This assessment shall
14 change only as provided herein.
15 (1) Assessments subject to this provision shall be
16 changed annually on January 1st of each year; but those
17 changes in assessments shall not exceed the lower of the
18 following:
19 a. Three percent (3%) of the assessment for the prior
20 year.
21 b. The percent change in the Consumer Price Index for
22 all urban consumers, U.S. City Average, all items 1967=100, or
23 successor reports for the preceding calendar year as initially
24 reported by the United States Department of Labor, Bureau of
25 Labor Statistics.
26 (2) No assessment shall exceed just value.
27 (3) After any change of ownership, as provided by
28 general law, homestead property shall be assessed at just
29 value as of January 1 of the following year. Thereafter, the
30 homestead shall be assessed as provided herein.
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Florida Senate - 2006 CS for SJR 1692
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1 (4) New homestead property shall be assessed at just
2 value as of January 1st of the year following the
3 establishment of the homestead. That assessment shall only
4 change as provided herein.
5 (5) Changes, additions, reductions, or improvements to
6 homestead property shall be assessed as provided for by
7 general law; provided, however, after the adjustment for any
8 change, addition, reduction, or improvement, the property
9 shall be assessed as provided herein.
10 (6) In the event of a termination of homestead status,
11 the property shall be assessed as provided by general law.
12 (7) The provisions of this amendment are severable. If
13 any of the provisions of this amendment shall be held
14 unconstitutional by any court of competent jurisdiction, the
15 decision of such court shall not affect or impair any
16 remaining provisions of this amendment.
17 (d) The legislature may, by general law, for
18 assessment purposes and subject to the provisions of this
19 subsection, allow counties and municipalities to authorize by
20 ordinance that historic property may be assessed solely on the
21 basis of character or use. Such character or use assessment
22 shall apply only to the jurisdiction adopting the ordinance.
23 The requirements for eligible properties must be specified by
24 general law.
25 (e) A county may, in the manner prescribed by general
26 law, provide for a reduction in the assessed value of
27 homestead property to the extent of any increase in the
28 assessed value of that property which results from the
29 construction or reconstruction of the property for the purpose
30 of providing living quarters for one or more natural or
31 adoptive grandparents or parents of the owner of the property
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Florida Senate - 2006 CS for SJR 1692
578-1956-06
1 or of the owner's spouse if at least one of the grandparents
2 or parents for whom the living quarters are provided is 62
3 years of age or older. Such a reduction may not exceed the
4 lesser of the following:
5 (1) The increase in assessed value resulting from
6 construction or reconstruction of the property.
7 (2) Twenty percent of the total assessed value of the
8 property as improved.
9 (f) A county, by ordinance, may, in the manner
10 prescribed by general law, prohibit an increase in the
11 assessed value of homestead property located in that county
12 which is owned by any person who has attained age 62 and whose
13 household income, as defined by general law, does not exceed
14 twenty-five thousand dollars per year, as adjusted for
15 inflation in accordance with general law.
16 BE IT FURTHER RESOLVED that the following statement be
17 placed on the ballot:
18 CONSTITUTIONAL AMENDMENT
19 ARTICLE VII, SECTION 4
20 PROHIBITING HOMESTEAD PROPERTY ASSESSED VALUE INCREASES
21 FOR SENIOR CITIZENS.--Proposing an amendment to the State
22 Constitution to provide that a county, by ordinance, may, in
23 the manner provided by general law, prohibit an increase in
24 the assessed value of homestead property located in that
25 county which is owned by a person who has attained age 62 and
26 whose household income, as defined by general law, does not
27 exceed $25,000 per year, as adjusted for inflation in
28 accordance with general law.
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Florida Senate - 2006 CS for SJR 1692
578-1956-06
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 SJR 1692
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4 The CS revises the age and income thresholds contained in the
joint resolution. Specifically, the CS decreases the age limit
5 from 65 to 62, and increases the household income threshold
from $20,000 to $25,000.
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