HJR 571

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII of the State Constitution to increase the
4	homestead exemption.
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6	Be It Resolved by the Legislature of the State of Florida:
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8	That the following amendment to Section 6 of Article VII of
9	the State Constitution is agreed to and shall be submitted to
10	the electors of this state for approval or rejection at the next
11	general election or at an earlier special election specifically
12	authorized by law for that purpose:
13	ARTICLE VII
14	FINANCE AND TAXATION
15	SECTION 6.  Homestead exemptions.--
16	(a)  Every person who has the legal or equitable title to
17	real estate and maintains thereon the permanent residence of the
18	owner, or another legally or naturally dependent upon the owner,
19	shall be exempt from taxation thereon, except assessments for
20	special benefits, up to the assessed valuation of five thousand
21	dollars, upon establishment of right thereto in the manner
22	prescribed by law. The real estate may be held by legal or
23	equitable title, by the entireties, jointly, in common, as a
24	condominium, or indirectly by stock ownership or membership
25	representing the owner's or member's proprietary interest in a
26	corporation owning a fee or a leasehold initially in excess of
27	ninety-eight years.
28	(b)  Not more than one exemption shall be allowed any
29	individual or family unit or with respect to any residential
30	unit. No exemption shall exceed the value of the real estate
31	assessable to the owner or, in case of ownership through stock
32	or membership in a corporation, the value of the proportion
33	which the interest in the corporation bears to the assessed
34	value of the property.
35	(c)  By general law and subject to conditions specified
36	therein, the exemption shall be increased to a total of fifty
37	twenty-five thousand dollars of the assessed value of the real
38	estate for each school district levy. By general law and subject
39	to conditions specified therein, the exemption for all other
40	levies may be increased up to an amount not exceeding ten
41	thousand dollars of the assessed value of the real estate if the
42	owner has attained age sixty-five or is totally and permanently
43	disabled and if the owner is not entitled to the exemption
44	provided in subsection (d).
45	(d)  By general law and subject to conditions specified
46	therein, the exemption shall be increased to a total of the
47	following amounts of assessed value of real estate for each levy
48	other than those of school districts: fifteen thousand dollars
49	with respect to 1980 assessments; twenty thousand dollars with
50	respect to 1981 assessments; fifty twenty-five thousand dollars
51	with respect to assessments for 2008 1982 and each year
52	thereafter. However, such increase shall not apply with respect
53	to any assessment roll until such roll is first determined to be
54	in compliance with the provisions of section 4 by a state agency
55	designated by general law. This subsection shall stand repealed
56	on the effective date of any amendment to section 4 which
57	provides for the assessment of homestead property at a specified
58	percentage of its just value.
59	(e)  By general law and subject to conditions specified
60	therein, the Legislature may provide to renters, who are
61	permanent residents, ad valorem tax relief on all ad valorem tax
62	levies. Such ad valorem tax relief shall be in the form and
63	amount established by general law.
64	(f)  The legislature may, by general law, allow counties or
65	municipalities, for the purpose of their respective tax levies
66	and subject to the provisions of general law, to grant an
67	additional homestead tax exemption not exceeding fifty thousand
68	dollars to any person who has the legal or equitable title to
69	real estate and maintains thereon the permanent residence of the
70	owner and who has attained age sixty-five and whose household
71	income, as defined by general law, does not exceed twenty
72	thousand dollars. The general law must allow counties and
73	municipalities to grant this additional exemption, within the
74	limits prescribed in this subsection, by ordinance adopted in
75	the manner prescribed by general law, and must provide for the
76	periodic adjustment of the income limitation prescribed in this
77	subsection for changes in the cost of living.
78	(g)  Each veteran who is age 65 or older who is partially
79	or totally permanently disabled shall receive a discount from
80	the amount of the ad valorem tax otherwise owed on homestead
81	property the veteran owns and resides in if the disability was
82	combat related, the veteran was a resident of this state at the
83	time of entering the military service of the United States, and
84	the veteran was honorably discharged upon separation from
85	military service. The discount shall be in a percentage equal to
86	the percentage of the veteran's permanent, service-connected
87	disability as determined by the United States Department of
88	Veterans Affairs. To qualify for the discount granted by this
89	subsection, an applicant must submit to the county property
90	appraiser, by March 1, proof of residency at the time of
91	entering military service, an official letter from the United
92	States Department of Veterans Affairs stating the percentage of
93	the veteran's service-connected disability and such evidence
94	that reasonably identifies the disability as combat related, and
95	a copy of the veteran's honorable discharge. If the property
96	appraiser denies the request for a discount, the appraiser must
97	notify the applicant in writing of the reasons for the denial,
98	and the veteran may reapply. The Legislature may, by general
99	law, waive the annual application requirement in subsequent
100	years. This subsection shall take effect December 7, 2006, is
101	self-executing, and does not require implementing legislation.
102	BE IT FURTHER RESOLVED that the following statement be
103	placed on the ballot:
104	CONSTITUTIONAL AMENDMENT
105	ARTICLE VII, SECTION 6
106	HOMESTEAD EXEMPTION.--Proposing an amendment to the State
107	Constitution to increase the amount of the homestead exemption
108	from $25,000 to $50,000.

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