Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 210932
CHAMBER ACTION
Senate House
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12/06/2005 11:17 AM .
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11 The Committee on Community Affairs (Haridopolos) recommended
12 the following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the resolving clause
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17 and insert:
18 That the following amendment to Section 6 of Article
19 VII of the State Constitution is agreed to, shall be submitted
20 to the electors of this state for approval or rejection at the
21 next general election or at an earlier special election
22 specifically authorized by law for that purpose, and, if
23 approved, shall take effect December 7, 2006:
24 ARTICLE VII
25 FINANCE AND TAXATION
26 SECTION 6. Homestead exemptions.--
27 (a) Every person who has the legal or equitable title
28 to real estate and maintains thereon the permanent residence
29 of the owner, or another legally or naturally dependent upon
30 the owner, shall be exempt from taxation thereon, except
31 assessments for special benefits, up to the assessed valuation
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 210932
1 of five thousand dollars, upon establishment of right thereto
2 in the manner prescribed by law. The real estate may be held
3 by legal or equitable title, by the entireties, jointly, in
4 common, as a condominium, or indirectly by stock ownership or
5 membership representing the owner's or member's proprietary
6 interest in a corporation owning a fee or a leasehold
7 initially in excess of ninety-eight years.
8 (b) Not more than one exemption shall be allowed any
9 individual or family unit or with respect to any residential
10 unit. No exemption shall exceed the value of the real estate
11 assessable to the owner or, in case of ownership through stock
12 or membership in a corporation, the value of the proportion
13 which the interest in the corporation bears to the assessed
14 value of the property.
15 (c) By general law and subject to conditions specified
16 therein, the exemption shall be increased to a total of
17 twenty-five thousand dollars of the assessed value of the real
18 estate for each school district levy. By general law and
19 subject to conditions specified therein, the exemption for all
20 other levies may be increased up to an amount not exceeding
21 ten thousand dollars of the assessed value of the real estate
22 if the owner has attained age sixty-five or is totally and
23 permanently disabled and if the owner is not entitled to the
24 exemption provided in subsection (d).
25 (d) By general law and subject to conditions specified
26 therein, the exemption shall be increased to a total of the
27 following amounts of assessed value of real estate for each
28 levy other than those of school districts: fifteen thousand
29 dollars with respect to 1980 assessments; twenty thousand
30 dollars with respect to 1981 assessments; twenty-five thousand
31 dollars with respect to assessments for 1982 and each year
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 210932
1 thereafter. However, such increase shall not apply with
2 respect to any assessment roll until such roll is first
3 determined to be in compliance with the provisions of section
4 4 by a state agency designated by general law. This
5 subsection shall stand repealed on the effective date of any
6 amendment to section 4 which provides for the assessment of
7 homestead property at a specified percentage of its just
8 value.
9 (e) By general law and subject to conditions specified
10 therein, the Legislature may provide to renters, who are
11 permanent residents, ad valorem tax relief on all ad valorem
12 tax levies. Such ad valorem tax relief shall be in the form
13 and amount established by general law.
14 (f) The legislature may, by general law, allow
15 counties or municipalities, for the purpose of their
16 respective tax levies and subject to the provisions of general
17 law, to grant an additional homestead tax exemption not
18 exceeding twenty-five thousand dollars to any person who has
19 the legal or equitable title to real estate and maintains
20 thereon the permanent residence of the owner and who has
21 attained age sixty-five and whose household income, as defined
22 by general law, does not exceed twenty thousand dollars. The
23 general law must allow counties and municipalities to grant
24 this additional exemption, within the limits prescribed in
25 this subsection, by ordinance adopted in the manner prescribed
26 by general law, and must provide for the periodic adjustment
27 of the income limitation prescribed in this subsection for
28 changes in the cost of living.
29 (g) Each veteran of World War II who is permanently
30 disabled, either partially or totally, shall receive a
31 discount from the amount of the ad valorem tax otherwise owed
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 210932
1 on homestead property that the veteran owns and resides on if
2 the disability was combat-related, the veteran was a resident
3 of this state at the time of entering the military service of
4 the United States, and the veteran was honorably discharged
5 upon separation from military service. The discount shall be
6 in a percentage equal to the percentage of the veteran's
7 permanent, combat-related disability, as determined by the
8 United States Department of Veterans Affairs. To qualify for
9 the discount granted by this subsection, an applicant must
10 submit to the county property appraiser, at least 180 days
11 before the scheduled mailing of the current year's property
12 tax notice, proof of residency at the time of entering
13 military service, proof that the disability was
14 combat-related, an official letter from the United States
15 Department of Veterans Affairs stating the percentage of the
16 veteran's permanent disability, and a copy of the veteran's
17 honorable discharge. If the property appraiser denies the
18 request for a discount, the appraiser must notify the
19 applicant in writing of the reasons for the denial, and the
20 veteran may reapply. This subsection is self-executing and
21 does not require implementing legislation.
22 BE IT FURTHER RESOLVED that the following statement be
23 placed on the ballot:
24 CONSTITUTIONAL AMENDMENT
25 ARTICLE VII, SECTION 6
26 WORLD WAR II DISABLED VETERANS' DEDUCTION FROM TAX ON
27 HOMESTEAD.--Proposing an amendment to the State Constitution,
28 to take effect December 7, 2006, to provide a deduction from
29 the ad valorem tax on the homestead of a disabled veteran of
30 World War II who was a Florida resident at the time of
31 entering military service and to provide that the percentage
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 210932
1 of the discount equals the percentage of the veteran's
2 combat-related disability. The amendment is self-executing and
3 needs no further legislative action for its implementation.
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7 And the title is amended as follows:
8 Delete everything before the resolving clause
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10 and insert:
11 Senate Joint Resolution
12 A joint resolution proposing an amendment to
13 Section 6 of Article VII of the State
14 Constitution, relating to homestead exemptions
15 from ad valorem taxation; providing a deduction
16 from the amount of ad valorem taxation levied
17 on the homestead of a World War II veteran who
18 meets specified criteria; providing an
19 effective date.
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