HJR 631

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


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