HJR 631

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII of the State Constitution, relating to
4	homestead exemptions from ad valorem taxation, to provide
5	a discount from the amount of ad valorem taxation levied
6	on the homestead of a World War II veteran who meets
7	specified criteria.
8
9	Be It Resolved by the Legislature of the State of Florida:
10
11	That the following amendment to Section 6 of Article VII of
12	the State Constitution is agreed to and shall be submitted to
13	the electors of this state for approval or rejection at the next
14	general election or at an earlier special election specifically
15	authorized by law for that purpose:
16	ARTICLE VII
17	FINANCE AND TAXATION
18	SECTION 6.  Homestead exemptions.--
19	(a)  Every person who has the legal or equitable title to
20	real estate and maintains thereon the permanent residence of the
21	owner, or another legally or naturally dependent upon the owner,
22	shall be exempt from taxation thereon, except assessments for
23	special benefits, up to the assessed valuation of five thousand
24	dollars, upon establishment of right thereto in the manner
25	prescribed by law. The real estate may be held by legal or
26	equitable title, by the entireties, jointly, in common, as a
27	condominium, or indirectly by stock ownership or membership
28	representing the owner's or member's proprietary interest in a
29	corporation owning a fee or a leasehold initially in excess of
30	ninety-eight years.
31	(b)  Not more than one exemption shall be allowed any
32	individual or family unit or with respect to any residential
33	unit. No exemption shall exceed the value of the real estate
34	assessable to the owner or, in case of ownership through stock
35	or membership in a corporation, the value of the proportion
36	which the interest in the corporation bears to the assessed
37	value of the property.
38	(c)  By general law and subject to conditions specified
39	therein, the exemption shall be increased to a total of twenty-
40	five thousand dollars of the assessed value of the real estate
41	for each school district levy. By general law and subject to
42	conditions specified therein, the exemption for all other levies
43	may be increased up to an amount not exceeding ten thousand
44	dollars of the assessed value of the real estate if the owner
45	has attained age sixty-five or is totally and permanently
46	disabled and if the owner is not entitled to the exemption
47	provided in subsection (d).
48	(d)  By general law and subject to conditions specified
49	therein, the exemption shall be increased to a total of the
50	following amounts of assessed value of real estate for each levy
51	other than those of school districts: fifteen thousand dollars
52	with respect to 1980 assessments; twenty thousand dollars with
53	respect to 1981 assessments; twenty-five thousand dollars with
54	respect to assessments for 1982 and each year thereafter.
55	However, such increase shall not apply with respect to any
56	assessment roll until such roll is first determined to be in
57	compliance with the provisions of section 4 by a state agency
58	designated by general law. This subsection shall stand repealed
59	on the effective date of any amendment to section 4 which
60	provides for the assessment of homestead property at a specified
61	percentage of its just value.
62	(e)  By general law and subject to conditions specified
63	therein, the Legislature may provide to renters, who are
64	permanent residents, ad valorem tax relief on all ad valorem tax
65	levies. Such ad valorem tax relief shall be in the form and
66	amount established by general law.
67	(f)  The legislature may, by general law, allow counties or
68	municipalities, for the purpose of their respective tax levies
69	and subject to the provisions of general law, to grant an
70	additional homestead tax exemption not exceeding twenty-five
71	thousand dollars to any person who has the legal or equitable
72	title to real estate and maintains thereon the permanent
73	residence of the owner and who has attained age sixty-five and
74	whose household income, as defined by general law, does not
75	exceed twenty thousand dollars. The general law must allow
76	counties and municipalities to grant this additional exemption,
77	within the limits prescribed in this subsection, by ordinance
78	adopted in the manner prescribed by general law, and must
79	provide for the periodic adjustment of the income limitation
80	prescribed in this subsection for changes in the cost of living.
81	(g)  Each veteran of World War II who is partially or
82	totally permanently disabled shall receive a discount from the
83	amount of the ad valorem tax otherwise owed on homestead
84	property the veteran owns and resides in if the disability was
85	combat-related, the veteran was a resident of this state at the
86	time of entering the military service of the United States, and
87	the veteran was honorably discharged upon separation from
88	military service. The discount shall be in a percentage equal to
89	the percentage of the veteran's permanent, combat-related
90	disability as determined by the United States Department of
91	Veterans Affairs. To qualify for the discount granted by this
92	subsection, an applicant must submit to the county property
93	appraiser, at least 180 days before the scheduled mailing of the
94	current year's property tax notice, proof of residency at the
95	time of entering military service, proof that the disability was
96	combat-related, an official letter from the United States
97	Department of Veterans Affairs stating the percentage of the
98	veteran's permanent disability, and a copy of the veteran's
99	honorable discharge. If the property appraiser denies the
100	request for a discount, the appraiser must notify the applicant
101	in writing of the reasons for the denial, and the veteran may
102	reapply. This subsection shall take effect December 7, 2006, is
103	self-executing, and does not require implementing legislation.
104	BE IT FURTHER RESOLVED that the following statement be
105	placed on the ballot:
106	CONSTITUTIONAL AMENDMENT
107	ARTICLE VII, SECTION 6
108	WORLD WAR II PERMANENTLY DISABLED VETERANS' DISCOUNT ON
109	HOMESTEAD AD VALOREM TAX.--Proposing an amendment to the State
110	Constitution to provide a discount from the amount of ad valorem
111	tax on the homestead of a partially or totally permanently
112	disabled veteran of World War II who was a Florida resident at
113	the time of entering military service, whose disability was
114	combat-related, and who was honorably discharged; to specify the
115	percentage of the discount as equal to the percentage of the
116	veteran's permanent combat-related disability; to specify
117	qualification requirements for the discount; and to specify that
118	the provision takes effect December 7, 2006, is self-executing,
119	and does not require implementing legislation.

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