HB 0631

CS

CHAMBER ACTION

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

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