HJR 13B

1
House Joint Resolution
2A joint resolution proposing an amendment to Section 4 of
3Article VII of the State Constitution to apply to all real
4property the limitations on assessments applied to
5homestead property and revise assessment requirements and
6the creation of Section 27 of Article XII of the State
7Constitution to specify an effective date.
8
9Be It Resolved by the Legislature of the State of Florida:
10
11     That the following amendment to Section 4 of Article VII of
12the State Constitution and creation of Section 27 of Article XII
13of the State Constitution are agreed to and shall be submitted
14to the electors of this state for approval or rejection at the
15next general election or at an earlier special election
16specifically authorized by law for that purpose:
17
ARTICLE VII
18
FINANCE AND TAXATION
19     SECTION 4.  Taxation; assessments.--By general law
20regulations shall be prescribed which shall secure a just
21valuation of all property for ad valorem taxation, provided:
22     (a)  Agricultural land, land producing high water recharge
23to Florida's aquifers, or land used exclusively for
24noncommercial recreational purposes may be classified by general
25law and assessed solely on the basis of character or use.
26     (b)  Pursuant to general law tangible personal property
27held for sale as stock in trade and livestock may be valued for
28taxation at a specified percentage of its value, may be
29classified for tax purposes, or may be exempted from taxation.
30     (c)  All persons entitled to a homestead exemption under
31Section 6 of this Article shall have their real property
32homestead assessed at just value as of January 1 of the year
33following the effective date of this amendment. This assessment
34shall change only as provided herein.
35     (1)  Assessments subject to this provision shall be changed
36annually on January 1st of each year, only if determined to be
37necessary by the property appraiser based upon market data as
38provided by general law; but those changes in assessments shall
39not exceed the lower of the following:
40     a.  Three percent (3%) of the assessment for the prior
41year.
42     b.  The percent change in the Consumer Price Index for all
43urban consumers, U.S. City Average, all items 1967=100, or
44successor reports for the preceding calendar year as initially
45reported by the United States Department of Labor, Bureau of
46Labor Statistics.
47     (2)  No assessment shall exceed just value.
48     (3)  After any change of ownership, as provided by general
49law, real homestead property shall be assessed at just value as
50of January 1 of the following year. Thereafter, the real
51property homestead shall be assessed as provided herein.
52     (4)  New real homestead property shall be assessed at just
53value as of January 1st of the year following the establishment
54of the real property homestead. That assessment shall only
55change as provided herein.
56     (5)  Changes, additions, reductions, or improvements to
57real homestead property shall be assessed as provided for by
58general law; provided, however, after the adjustment for any
59change, addition, reduction, or improvement, the property shall
60be assessed as provided herein.
61     (6)  In the event of a termination of homestead status, the
62property shall be assessed as provided by general law.
63     (6)(7)  The provisions of this amendment are severable. If
64any of the provisions of this amendment shall be held
65unconstitutional by any court of competent jurisdiction, the
66decision of such court shall not affect or impair any remaining
67provisions of this amendment.
68     (d)  The legislature may, by general law, for assessment
69purposes and subject to the provisions of this subsection, allow
70counties and municipalities to authorize by ordinance that
71historic property may be assessed solely on the basis of
72character or use. Such character or use assessment shall apply
73only to the jurisdiction adopting the ordinance. The
74requirements for eligible properties must be specified by
75general law.
76     (e)  A county may, in the manner prescribed by general law,
77provide for a reduction in the assessed value of homestead
78property to the extent of any increase in the assessed value of
79that property which results from the construction or
80reconstruction of the property for the purpose of providing
81living quarters for one or more natural or adoptive grandparents
82or parents of the owner of the property or of the owner's spouse
83if at least one of the grandparents or parents for whom the
84living quarters are provided is 62 years of age or older. Such a
85reduction may not exceed the lesser of the following:
86     (1)  The increase in assessed value resulting from
87construction or reconstruction of the property.
88     (2)  Twenty percent of the total assessed value of the
89property as improved.
90
ARTICLE XII
91
SCHEDULE
92     SECTION 27.  Assessments of real property.--The amendment
93to Section 4 of Article VII applying to all real property the
94limitations on assessments previously applied only to homestead
95property and requiring changes in assessments only if determined
96to be necessary by the property appraiser based upon market data
97shall take effect January 1 of the year following the election
98in which the amendment is approved.
99     BE IT FURTHER RESOLVED that the following statement be
100placed on the ballot:
101
CONSTITUTIONAL AMENDMENT
102
ARTICLE VII, SECTION 4
103
ARTICLE XII, SECTION 27
104     LIMITATIONS ON ASSESSMENTS OF REAL PROPERTY.--Proposing
105amendment of the State Constitution to apply to all real
106property the limitations on assessments currently applied only
107to homestead property and to require changes in assessments only
108if determined to be necessary by the property appraiser based
109upon market data, to take effect January 1 of the year following
110approval of the amendment by the electors.


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