Senate Bill sb0194

    Florida Senate - 2006                                  SJR 194

    By Senator Fasano





    11-224-06

  1                     Senate Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 6 of Article VII of the State

  4         Constitution, relating to homestead exemptions

  5         from ad valorem taxation; providing a deduction

  6         from the amount of ad valorem taxation levied

  7         on the homestead of a World War II veteran who

  8         meets specified criteria.

  9  

10  Be It Resolved by the Legislature of the State of Florida:

11  

12         That the following amendment to Section 6 of Article

13  VII of the State Constitution is agreed to and shall be

14  submitted to the electors of this state for approval or

15  rejection at the next general election or at an earlier

16  special election specifically authorized by law for that

17  purpose:

18                           ARTICLE VII

19                       FINANCE AND TAXATION

20         SECTION 6.  Homestead exemptions.--

21         (a)  Every person who has the legal or equitable title

22  to real estate and maintains thereon the permanent residence

23  of the owner, or another legally or naturally dependent upon

24  the owner, shall be exempt from taxation thereon, except

25  assessments for special benefits, up to the assessed valuation

26  of five thousand dollars, upon establishment of right thereto

27  in the manner prescribed by law.  The real estate may be held

28  by legal or equitable title, by the entireties, jointly, in

29  common, as a condominium, or indirectly by stock ownership or

30  membership representing the owner's or member's proprietary

31  

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    Florida Senate - 2006                                  SJR 194
    11-224-06




 1  interest in a corporation owning a fee or a leasehold

 2  initially in excess of ninety-eight years.

 3         (b)  Not more than one exemption shall be allowed any

 4  individual or family unit or with respect to any residential

 5  unit. No exemption shall exceed the value of the real estate

 6  assessable to the owner or, in case of ownership through stock

 7  or membership in a corporation, the value of the proportion

 8  which the interest in the corporation bears to the assessed

 9  value of the property.

10         (c)  By general law and subject to conditions specified

11  therein, the exemption shall be increased to a total of

12  twenty-five thousand dollars of the assessed value of the real

13  estate for each school district levy. By general law and

14  subject to conditions specified therein, the exemption for all

15  other levies may be increased up to an amount not exceeding

16  ten thousand dollars of the assessed value of the real estate

17  if the owner has attained age sixty-five or is totally and

18  permanently disabled and if the owner is not entitled to the

19  exemption provided in subsection (d).

20         (d)  By general law and subject to conditions specified

21  therein, the exemption shall be increased to a total of the

22  following amounts of assessed value of real estate for each

23  levy other than those of school districts: fifteen thousand

24  dollars with respect to 1980 assessments; twenty thousand

25  dollars with respect to 1981 assessments; twenty-five thousand

26  dollars with respect to assessments for 1982 and each year

27  thereafter. However, such increase shall not apply with

28  respect to any assessment roll until such roll is first

29  determined to be in compliance with the provisions of section

30  4 by a state agency designated by general law.  This

31  subsection shall stand repealed on the effective date of any

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    Florida Senate - 2006                                  SJR 194
    11-224-06




 1  amendment to section 4 which provides for the assessment of

 2  homestead property at a specified percentage of its just

 3  value.

 4         (e)  By general law and subject to conditions specified

 5  therein, the Legislature may provide to renters, who are

 6  permanent residents, ad valorem tax relief on all ad valorem

 7  tax levies. Such ad valorem tax relief shall be in the form

 8  and amount established by general law.

 9         (f)  The legislature may, by general law, allow

10  counties or municipalities, for the purpose of their

11  respective tax levies and subject to the provisions of general

12  law, to grant an additional homestead tax exemption not

13  exceeding twenty-five thousand dollars to any person who has

14  the legal or equitable title to real estate and maintains

15  thereon the permanent residence of the owner and who has

16  attained age sixty-five and whose household income, as defined

17  by general law, does not exceed twenty thousand dollars.  The

18  general law must allow counties and municipalities to grant

19  this additional exemption, within the limits prescribed in

20  this subsection, by ordinance adopted in the manner prescribed

21  by general law, and must provide for the periodic adjustment

22  of the income limitation prescribed in this subsection for

23  changes in the cost of living.

24         (g)  Each veteran of World War II who is permanently

25  disabled, either partially or totally, shall receive a

26  discount from the amount of the ad valorem tax otherwise owed

27  on homestead property that the veteran owns and resides on if

28  the disability was combat-related, the veteran was a resident

29  of this state at the time of entering the military service of

30  the United States, and the veteran was honorably discharged

31  upon separation from military service. The discount shall be

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    Florida Senate - 2006                                  SJR 194
    11-224-06




 1  in a percentage equal to the percentage of the veteran's

 2  permanent, combat-related disability, as determined by the

 3  United States Department of Veterans Affairs. To qualify for

 4  the discount granted by this subsection, an applicant must

 5  submit to the county property appraiser, at least 180 days

 6  before the scheduled mailing of the current year's property

 7  tax notice, proof of residency at the time of entering

 8  military service, proof that the disability was

 9  combat-related, an official letter from the United States

10  Department of Veterans Affairs stating the percentage of the

11  veteran's permanent disability, and a copy of the veteran's

12  honorable discharge. If the property appraiser denies the

13  request for a discount, the appraiser must notify the

14  applicant in writing of the reasons for the denial, and the

15  veteran may reapply.

16         BE IT FURTHER RESOLVED that the following statement be

17  placed on the ballot:

18                     CONSTITUTIONAL AMENDMENT

19                      ARTICLE VII, SECTION 6

20         WORLD WAR II DISABLED VETERANS' DEDUCTION FROM TAX ON

21  HOMESTEAD.--Proposing an amendment to the State Constitution

22  to provide a deduction from the ad valorem tax on the

23  homestead of a disabled veteran of World War II who was a

24  Florida resident at the time of entering military service and

25  to provide that the percentage of the discount equals the

26  percentage of the veteran's combat-related disability.

27  

28  

29  

30  

31  

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