HJR 953

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII of the State Constitution to entitle certain
4	military personnel and victims of natural disasters to
5	maintain continuous homestead exemptions and certain
6	protections from changes in assessed value.
7
8	Be It Resolved by the Legislature of the State of Florida:
9
10	That the following amendment to Section 6 of Article VII of
11	the State Constitution is agreed to and shall be submitted to
12	the electors of this state for approval or rejection at the next
13	general election or at an earlier special election specifically
14	authorized by law for that purpose:
15	ARTICLE VII
16	FINANCE AND TAXATION
17	SECTION 6.  Homestead exemptions.--
18	(a)  Every person who has the legal or equitable title to
19	real estate and maintains thereon the permanent residence of the
20	owner, or another legally or naturally dependent upon the owner,
21	shall be exempt from taxation thereon, except assessments for
22	special benefits, up to the assessed valuation of five thousand
23	dollars, upon establishment of right thereto in the manner
24	prescribed by law. The real estate may be held by legal or
25	equitable title, by the entireties, jointly, in common, as a
26	condominium, or indirectly by stock ownership or membership
27	representing the owner's or member's proprietary interest in a
28	corporation owning a fee or a leasehold initially in excess of
29	ninety-eight years.
30	(b)  Not more than one exemption shall be allowed any
31	individual or family unit or with respect to any residential
32	unit. No exemption shall exceed the value of the real estate
33	assessable to the owner or, in case of ownership through stock
34	or membership in a corporation, the value of the proportion
35	which the interest in the corporation bears to the assessed
36	value of the property.
37	(c)  By general law and subject to conditions specified
38	therein, the exemption shall be increased to a total of twenty-
39	five thousand dollars of the assessed value of the real estate
40	for each school district levy. By general law and subject to
41	conditions specified therein, the exemption for all other levies
42	may be increased up to an amount not exceeding ten thousand
43	dollars of the assessed value of the real estate if the owner
44	has attained age sixty-five or is totally and permanently
45	disabled and if the owner is not entitled to the exemption
46	provided in subsection (d).
47	(d)  By general law and subject to conditions specified
48	therein, the exemption shall be increased to a total of the
49	following amounts of assessed value of real estate for each levy
50	other than those of school districts: fifteen thousand dollars
51	with respect to 1980 assessments; twenty thousand dollars with
52	respect to 1981 assessments; twenty-five thousand dollars with
53	respect to assessments for 1982 and each year thereafter.
54	However, such increase shall not apply with respect to any
55	assessment roll until such roll is first determined to be in
56	compliance with the provisions of section 4 by a state agency
57	designated by general law. This subsection shall stand repealed
58	on the effective date of any amendment to section 4 which
59	provides for the assessment of homestead property at a specified
60	percentage of its just value.
61	(e)  By general law and subject to conditions specified
62	therein, the Legislature may provide to renters, who are
63	permanent residents, ad valorem tax relief on all ad valorem tax
64	levies. Such ad valorem tax relief shall be in the form and
65	amount established by general law.
66	(f)  The legislature may, by general law, allow counties or
67	municipalities, for the purpose of their respective tax levies
68	and subject to the provisions of general law, to grant an
69	additional homestead tax exemption not exceeding twenty-five
70	thousand dollars to any person who has the legal or equitable
71	title to real estate and maintains thereon the permanent
72	residence of the owner and who has attained age sixty-five and
73	whose household income, as defined by general law, does not
74	exceed twenty thousand dollars. The general law must allow
75	counties and municipalities to grant this additional exemption,
76	within the limits prescribed in this subsection, by ordinance
77	adopted in the manner prescribed by general law, and must
78	provide for the periodic adjustment of the income limitation
79	prescribed in this subsection for changes in the cost of living.
80	(g)  Notwithstanding the requirements set forth in
81	subsection (a), individuals meeting the following qualifications
82	are entitled to maintain a homestead exemption and are entitled
83	to all protections of subsection (c) of section 4:
84	(1)  Any person serving on active duty in the military,
85	military reserve, or National Guard who has lived in this state
86	for a minimum of 2 years before joining the military, is later
87	ordered to relocate from this state, owns a home which is exempt
88	from taxation as provided in this section, and chooses to rent
89	rather than sell the home shall continue to be entitled to a
90	homestead exemption on that property while the person is away
91	from the state on active duty. Such person is eligible for the
92	exemption under this paragraph for up to 10 years, as long as
93	the person remains in the military and owns the home. The person
94	may not claim any other homestead exemption during the 10-year
95	period. Upon retirement or discharge from the military, the
96	person must relocate to this state and make such property his or
97	her primary residence within 6 months after discharge in order
98	to maintain the homestead exemption on the property.
99	(2)  Any person who owns a home which is exempt from
100	taxation as provided in this section that has been partially or
101	totally destroyed by a natural disaster, as defined by general
102	law, may maintain the original homestead exemption on such home
103	as long as the person rebuilds a structure, as defined by
104	general law, of comparable size to the structure partially or
105	totally destroyed. If the square footage of the structure is
106	increased, the difference in size between the original structure
107	and the rebuilt structure shall be assessed at full value. The
108	assessed value of the original structure, including the
109	homestead exemption, and the full assessed value of the
110	increased size of the rebuilt structure shall be added together
111	and shall be the new assessed value for purposes of any
112	exemptions. To qualify for this exception, the structure must be
113	rebuilt within 3 years after having been totally or partially
114	destroyed. No other homestead exemption may be claimed during
115	the 3-year period.
116
117	BE IT FURTHER RESOLVED that the following statement be
118	placed on the ballot:
119	CONSTITUTIONAL AMENDMENT
120	ARTICLE VII, SECTION 6
121	MAINTAINING HOMESTEAD EXEMPTION FOR CERTAIN MILITARY
122	PERSONNEL AND VICTIMS OF NATURAL DISASTERS.--Proposing an
123	amendment to the State Constitution to entitle active-duty
124	military personnel who own a home with a homestead exemption and
125	are ordered to relocate from Florida and rent rather than sell
126	the property to maintain continuous homestead exemption, subject
127	to specific time and residence limitations; to entitle persons
128	who are victims of a natural disaster who rebuild partially or
129	totally destroyed homes to maintain the homestead exemption on
130	such homes, subject to specific limitations to capture increased
131	construction assessed values; and to provide for such property
132	the constitutionally specified limitations on changes in
133	assessments of homestead property.

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