HB 0631CS

CHAMBER ACTION




1The Finance & Tax Committee recommends the following:
2
3     Council/Committee Substitute
4     Remove the entire bill and insert:
5
House Joint Resolution
6A joint resolution proposing an amendment to Section 6 of
7Article VII of the State Constitution, relating to
8homestead exemptions from ad valorem taxation, to provide
9a discount from the amount of ad valorem taxation levied
10on the homestead of a World War II veteran who meets
11specified criteria.
12
13Be It Resolved by the Legislature of the State of Florida:
14
15     That the following amendment to Section 6 of Article VII of
16the State Constitution is agreed to and shall be submitted to
17the electors of this state for approval or rejection at the next
18general election or at an earlier special election specifically
19authorized 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
24real estate and maintains thereon the permanent residence of the
25owner, or another legally or naturally dependent upon the owner,
26shall be exempt from taxation thereon, except assessments for
27special benefits, up to the assessed valuation of five thousand
28dollars, upon establishment of right thereto in the manner
29prescribed by law. The real estate may be held by legal or
30equitable title, by the entireties, jointly, in common, as a
31condominium, or indirectly by stock ownership or membership
32representing the owner's or member's proprietary interest in a
33corporation owning a fee or a leasehold initially in excess of
34ninety-eight years.
35     (b)  Not more than one exemption shall be allowed any
36individual or family unit or with respect to any residential
37unit. No exemption shall exceed the value of the real estate
38assessable to the owner or, in case of ownership through stock
39or membership in a corporation, the value of the proportion
40which the interest in the corporation bears to the assessed
41value of the property.
42     (c)  By general law and subject to conditions specified
43therein, the exemption shall be increased to a total of twenty-
44five thousand dollars of the assessed value of the real estate
45for each school district levy. By general law and subject to
46conditions specified therein, the exemption for all other levies
47may be increased up to an amount not exceeding ten thousand
48dollars of the assessed value of the real estate if the owner
49has attained age sixty-five or is totally and permanently
50disabled and if the owner is not entitled to the exemption
51provided in subsection (d).
52     (d)  By general law and subject to conditions specified
53therein, the exemption shall be increased to a total of the
54following amounts of assessed value of real estate for each levy
55other than those of school districts: fifteen thousand dollars
56with respect to 1980 assessments; twenty thousand dollars with
57respect to 1981 assessments; twenty-five thousand dollars with
58respect to assessments for 1982 and each year thereafter.
59However, such increase shall not apply with respect to any
60assessment roll until such roll is first determined to be in
61compliance with the provisions of section 4 by a state agency
62designated by general law. This subsection shall stand repealed
63on the effective date of any amendment to section 4 which
64provides for the assessment of homestead property at a specified
65percentage of its just value.
66     (e)  By general law and subject to conditions specified
67therein, the Legislature may provide to renters, who are
68permanent residents, ad valorem tax relief on all ad valorem tax
69levies. Such ad valorem tax relief shall be in the form and
70amount established by general law.
71     (f)  The legislature may, by general law, allow counties or
72municipalities, for the purpose of their respective tax levies
73and subject to the provisions of general law, to grant an
74additional homestead tax exemption not exceeding twenty-five
75thousand dollars to any person who has the legal or equitable
76title to real estate and maintains thereon the permanent
77residence of the owner and who has attained age sixty-five and
78whose household income, as defined by general law, does not
79exceed twenty thousand dollars. The general law must allow
80counties and municipalities to grant this additional exemption,
81within the limits prescribed in this subsection, by ordinance
82adopted in the manner prescribed by general law, and must
83provide for the periodic adjustment of the income limitation
84prescribed in this subsection for changes in the cost of living.
85     (g)  Each veteran of World War II who is partially or
86totally permanently disabled shall receive a discount from the
87amount of the ad valorem tax otherwise owed on homestead
88property the veteran owns and resides in if the disability was
89combat-related, the veteran was a resident of this state at the
90time of entering the military service of the United States, and
91the veteran was honorably discharged upon separation from
92military service. The discount shall be in a percentage equal to
93the percentage of the veteran's permanent, combat-related
94disability as determined by the United States Department of
95Veterans Affairs. To qualify for the discount granted by this
96subsection, an applicant must submit to the county property
97appraiser, by March 1, proof of residency at the time of
98entering military service, proof that the disability was combat-
99related, an official letter from the United States Department of
100Veterans Affairs stating the percentage of the veteran's
101permanent disability, and a copy of the veteran's honorable
102discharge. If the property appraiser denies the request for a
103discount, the appraiser must notify the applicant in writing of
104the reasons for the denial, and the veteran may reapply. By
105general law, the Legislature may waive the annual application
106requirement in subsequent years. This subsection shall take
107effect December 7, 2006, is self-executing, and does not require
108implementing legislation.
109     BE IT FURTHER RESOLVED that the following statement be
110placed on the ballot:
111
CONSTITUTIONAL AMENDMENT
112
ARTICLE VII, SECTION 6
113     WORLD WAR II PERMANENTLY DISABLED VETERANS' DISCOUNT ON
114HOMESTEAD AD VALOREM TAX.--Proposing an amendment to the State
115Constitution to provide a discount from the amount of ad valorem
116tax on the homestead of a partially or totally permanently
117disabled veteran of World War II who was a Florida resident at
118the time of entering military service, whose disability was
119combat-related, and who was honorably discharged; to specify the
120percentage of the discount as equal to the percentage of the
121veteran's permanent combat-related disability; to specify
122qualification requirements for the discount; to authorize the
123Legislature to waive the annual application requirement in
124subsequent years by general law; and to specify that the
125provision takes effect December 7, 2006, is self-executing, and
126does not require implementing legislation.


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