Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 440412
CHAMBER ACTION
Senate House
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04/17/2006 05:37 PM .
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11 The Committee on Ways and Means (Fasano) recommended the
12 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 and shall be
20 submitted to the electors of this state for approval or
21 rejection at the next general election or at an earlier
22 special election specifically authorized by law for that
23 purpose:
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 440412
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 440412
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 subsection
5 shall stand repealed on the effective date of any amendment to
6 section 4 which provides for the assessment of homestead
7 property at a specified percentage of its just value.
8 (e) By general law and subject to conditions specified
9 therein, the Legislature may provide to renters, who are
10 permanent residents, ad valorem tax relief on all ad valorem
11 tax levies. Such ad valorem tax relief shall be in the form
12 and amount established by general law.
13 (f) The legislature may, by general law, allow
14 counties or municipalities, for the purpose of their
15 respective tax levies and subject to the provisions of general
16 law, to grant an additional homestead tax exemption not
17 exceeding twenty-five thousand dollars to any person who has
18 the legal or equitable title to real estate and maintains
19 thereon the permanent residence of the owner and who has
20 attained age sixty-five and whose household income, as defined
21 by general law, does not exceed twenty thousand dollars. The
22 general law must allow counties and municipalities to grant
23 this additional exemption, within the limits prescribed in
24 this subsection, by ordinance adopted in the manner prescribed
25 by general law, and must provide for the periodic adjustment
26 of the income limitation prescribed in this subsection for
27 changes in the cost of living.
28 (g) Each veteran of World War II who is partially or
29 totally permanently disabled shall receive a discount from the
30 amount of the ad valorem tax otherwise owed on homestead
31 property the veteran owns and resides in if the disability was
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 440412
1 combat related, the veteran was a resident of this state at
2 the time of entering the military service of the United
3 States, and the veteran was honorably discharged upon
4 separation from military service. The discount shall be in a
5 percentage equal to the percentage of the veteran's permanent,
6 service-connected disability as determined by the United
7 States Department of Veterans Affairs or its predecessor. To
8 qualify for the discount granted by this subsection, an
9 applicant must submit to the county property appraiser, by
10 March 1, proof of residency at the time of entering military
11 service, an official letter from the United States Department
12 of Veterans Affairs or its predecessor stating the percentage
13 of the veteran's service-connected disability and such
14 evidence that reasonably identifies the disability as combat
15 related, and a copy of the veteran's honorable discharge. If
16 the property appraiser denies the request for a discount, the
17 appraiser must notify the applicant in writing of the reasons
18 for the denial, and the veteran may reapply. The Legislature
19 may, by general law, waive the annual application requirement
20 in subsequent years. This subsection shall take effect
21 December 7, 2006, is self-executing, and does not require
22 implementing legislation.
23 BE IT FURTHER RESOLVED that the following statement be
24 placed on the ballot:
25 CONSTITUTIONAL AMENDMENT
26 ARTICLE VII, SECTION 6
27 WORLD WAR II PERMANENTLY DISABLED VETERANS' DISCOUNT ON
28 HOMESTEAD AD VALOREM TAX.--Proposing an amendment to the State
29 Constitution to provide a discount from the amount of ad
30 valorem tax on the homestead of a partially or totally
31 permanently disabled veteran of World War II who was a Florida
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Florida Senate - 2006 COMMITTEE AMENDMENT
Bill No. SJR 194
Barcode 440412
1 resident at the time of entering military service, whose
2 disability was combat-related, and who was honorably
3 discharged; to specify the percentage of the discount as equal
4 to the percentage of the veteran's permanent service-connected
5 disability; to specify qualification requirements for the
6 discount; to authorize the Legislature to waive the annual
7 application requirement in subsequent years by general law;
8 and to specify that the provision takes effect December 7,
9 2006, is self-executing, and does not require implementing
10 legislation.
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13 ================ T I T L E A M E N D M E N T ===============
14 And the title is amended as follows:
15 Delete everything before the resolving clause
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17 and insert:
18 Senate Joint Resolution
19 A joint resolution proposing an amendment to
20 Section 6 of Article VII of the State
21 Constitution, relating to homestead exemptions
22 from ad valorem taxation, to provide a discount
23 from the amount of ad valorem taxation levied
24 on the homestead of a World War II veteran who
25 meets specified criteria.
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