Senate Bill sb2206

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    Florida Senate - 2007                                 SJR 2206

    By Senator Villalobos





    38-1363-07                                         See HJR 571

  1                     Senate Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 6 of Article VII of the State

  4         Constitution to increase the homestead

  5         exemption.

  6  

  7  Be It Resolved by the Legislature of the State of Florida:

  8  

  9         That the following amendment to Section 6 of Article

10  VII of the State Constitution is agreed to and shall be

11  submitted to the electors of this state for approval or

12  rejection at the next general election or at an earlier

13  special election specifically authorized by law for that

14  purpose:

15                           ARTICLE VII

16                       FINANCE AND TAXATION

17         SECTION 6.  Homestead exemptions.--

18         (a)  Every person who has the legal or equitable title

19  to real estate and maintains thereon the permanent residence

20  of the owner, or another legally or naturally dependent upon

21  the owner, shall be exempt from taxation thereon, except

22  assessments for special benefits, up to the assessed valuation

23  of five thousand dollars, upon establishment of right thereto

24  in the manner prescribed by law. The real estate may be held

25  by legal or equitable title, by the entireties, jointly, in

26  common, as a condominium, or indirectly by stock ownership or

27  membership representing the owner's or member's proprietary

28  interest in a corporation owning a fee or a leasehold

29  initially in excess of 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

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    Florida Senate - 2007                                 SJR 2206
    38-1363-07                                         See HJR 571




 1  unit. No exemption shall exceed the value of the real estate

 2  assessable to the owner or, in case of ownership through stock

 3  or membership in a corporation, the value of the proportion

 4  which the interest in the corporation bears to the assessed

 5  value of the property.

 6         (c)  By general law and subject to conditions specified

 7  therein, the exemption shall be increased to a total of fifty

 8  twenty-five thousand dollars of the assessed value of the real

 9  estate for each school district levy. By general law and

10  subject to conditions specified therein, the exemption for all

11  other levies may be increased up to an amount not exceeding

12  ten thousand dollars of the assessed value of the real estate

13  if the owner has attained age sixty-five or is totally and

14  permanently disabled and if the owner is not entitled to the

15  exemption provided in subsection (d).

16         (d)  By general law and subject to conditions specified

17  therein, the exemption shall be increased to a total of the

18  following amounts of assessed value of real estate for each

19  levy other than those of school districts: fifteen thousand

20  dollars with respect to 1980 assessments; twenty thousand

21  dollars with respect to 1981 assessments; fifty twenty-five

22  thousand dollars with respect to assessments for 2008 1982 and

23  each year thereafter. However, such increase shall not apply

24  with respect to any assessment roll until such roll is first

25  determined to be in compliance with the provisions of section

26  4 by a state agency designated by general law. This subsection

27  shall stand repealed on the effective date of any amendment to

28  section 4 which provides for the assessment of homestead

29  property at a specified percentage of its just value.

30         (e)  By general law and subject to conditions specified

31  therein, the Legislature may provide to renters, who are

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    Florida Senate - 2007                                 SJR 2206
    38-1363-07                                         See HJR 571




 1  permanent residents, ad valorem tax relief on all ad valorem

 2  tax levies. Such ad valorem tax relief shall be in the form

 3  and amount established by general law.

 4         (f)  The legislature may, by general law, allow

 5  counties or municipalities, for the purpose of their

 6  respective tax levies and subject to the provisions of general

 7  law, to grant an additional homestead tax exemption not

 8  exceeding fifty thousand dollars to any person who has the

 9  legal or equitable title to real estate and maintains thereon

10  the permanent residence of the owner and who has attained age

11  sixty-five and whose household income, as defined by general

12  law, does not exceed twenty thousand dollars. The general law

13  must allow counties and municipalities to grant this

14  additional exemption, within the limits prescribed in this

15  subsection, by ordinance adopted in the manner prescribed by

16  general law, and must provide for the periodic adjustment of

17  the income limitation prescribed in this subsection for

18  changes in the cost of living.

19         (g)  Each veteran who is age 65 or older who is

20  partially or totally permanently disabled shall receive a

21  discount from the amount of the ad valorem tax otherwise owed

22  on homestead property the veteran owns and resides in if the

23  disability was combat related, the veteran was a resident of

24  this state at the time of entering the military service of the

25  United States, and the veteran was honorably discharged upon

26  separation from military service. The discount shall be in a

27  percentage equal to the percentage of the veteran's permanent,

28  service-connected disability as determined by the United

29  States Department of Veterans Affairs. To qualify for the

30  discount granted by this subsection, an applicant must submit

31  to the county property appraiser, by March 1, proof of

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    Florida Senate - 2007                                 SJR 2206
    38-1363-07                                         See HJR 571




 1  residency at the time of entering military service, an

 2  official letter from the United States Department of Veterans

 3  Affairs stating the percentage of the veteran's

 4  service-connected disability and such evidence that reasonably

 5  identifies the disability as combat related, and a copy of the

 6  veteran's honorable discharge. If the property appraiser

 7  denies the request for a discount, the appraiser must notify

 8  the applicant in writing of the reasons for the denial, and

 9  the veteran may reapply. The Legislature may, by general law,

10  waive the annual application requirement in subsequent years.

11  This subsection shall take effect December 7, 2006, is

12  self-executing, and does not require implementing legislation.

13         BE IT FURTHER RESOLVED that the following statement be

14  placed on the ballot:

15                     CONSTITUTIONAL AMENDMENT

16                      ARTICLE VII, SECTION 6

17         HOMESTEAD EXEMPTION.--Proposing an amendment to the

18  State Constitution to increase the amount of the homestead

19  exemption from $25,000 to $50,000.

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