Amendment
Bill No. 0003B
Amendment No. 052253
CHAMBER ACTION
Senate House
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1Representative(s) Allen offered the following:
2
3     Amendment (with ballot statement and title amendments)
4     Remove line(s) 96-327, and insert:
5     (c)  All persons entitled to a homestead exemption under
6Section 6 of this Article shall have their real property
7homestead assessed at just value as of January 1 of the year
8following the effective date of this amendment. This assessment
9shall change only as provided herein.
10     (1)  Assessments subject to this provision shall be changed
11annually on January 1st of each year, only if determined to be
12necessary by the property appraiser based upon market data as
13provided by general law; but those changes in assessments shall
14not exceed the lower of the following:
15     a.  Three percent (3%) of the assessment for the prior
16year.
17     b.  The percent change in the Consumer Price Index for all
18urban consumers, U.S. City Average, all items 1967=100, or
19successor reports for the preceding calendar year as initially
20reported by the United States Department of Labor, Bureau of
21Labor Statistics.
22     (2)  No assessment shall exceed just value.
23     (3)  After any change of ownership, as provided by general
24law, real homestead property shall be assessed at just value as
25of January 1 of the following year. Thereafter, the real
26property homestead shall be assessed as provided herein.
27     (4)  New real homestead property shall be assessed at just
28value as of January 1st of the year following the establishment
29of the real property homestead. That assessment shall only
30change as provided herein.
31     (5)  Changes, additions, reductions, or improvements to
32real homestead property shall be assessed as provided for by
33general law; provided, however, after the adjustment for any
34change, addition, reduction, or improvement, the property shall
35be assessed as provided herein.
36     (6)  In the event of a termination of homestead status, the
37property shall be assessed as provided by general law.
38     (6)(7)  The provisions of this amendment are severable. If
39any of the provisions of this amendment shall be held
40unconstitutional by any court of competent jurisdiction, the
41decision of such court shall not affect or impair any remaining
42provisions of this amendment.
43     (d)  The legislature may, by general law, for assessment
44purposes and subject to the provisions of this subsection, allow
45counties and municipalities to authorize by ordinance that
46historic property may be assessed solely on the basis of
47character or use. Such character or use assessment shall apply
48only to the jurisdiction adopting the ordinance. The
49requirements for eligible properties must be specified by
50general law.
51     (e)  A county may, in the manner prescribed by general law,
52provide for a reduction in the assessed value of homestead
53property to the extent of any increase in the assessed value of
54that property which results from the construction or
55reconstruction of the property for the purpose of providing
56living quarters for one or more natural or adoptive grandparents
57or parents of the owner of the property or of the owner's spouse
58if at least one of the grandparents or parents for whom the
59living quarters are provided is 62 years of age or older. Such a
60reduction may not exceed the lesser of the following:
61     (1)  The increase in assessed value resulting from
62construction or reconstruction of the property.
63     (2)  Twenty percent of the total assessed value of the
64property as improved.
65     (f)  As defined by general law, real property that is used
66to provide affordable housing and is subject to rent
67restrictions imposed by a governmental agency may be assessed as
68provided by general law, subject to conditions or limitations
69specified therein.
70     (g)  As defined by general law, land that is used
71exclusively for commercial fishing purposes or that is open to
72the public and used predominantly for commercial water-dependent
73activities or for public access to waters that are navigable may
74be assessed as provided by general law, subject to conditions or
75limitations specified therein. For purposes of this paragraph,
76the term "water-dependent activity" means any activity that can
77be conducted only on, in, over, or adjacent to waters that are
78navigable and that requires direct access to water and involves
79the use of water as an integral part of such activity.
80     SECTION 6.  Homestead exemptions.--
81     (a)  Every person who has the legal or equitable title to
82real estate and maintains thereon the permanent residence of the
83owner, or another legally or naturally dependent upon the owner,
84shall be exempt from taxation thereon, except assessments for
85special benefits, on seventy-five percent of up to the just
86assessed valuation of such property up to two hundred of five
87thousand dollars and on fifteen percent of the just valuation of
88such property above two hundred thousand dollars up to five
89hundred thousand dollars, upon establishment of right thereto in
90the manner prescribed by law. The five hundred thousand dollar
91threshold shall be adjusted each year by the percentage change
92in per capita personal income, as defined by general law, for
93the previous year, and may be increased by general law enacted
94by an affirmative vote of at least two-thirds of the membership
95of each house of the legislature. The exemption shall not be
96less than fifty thousand dollars except, for low-income seniors
97who meet the eligibility criteria under subsection (d), the
98exemption shall not be less than one hundred thousand dollars.
99The real estate may be held by legal or equitable title, by the
100entireties, jointly, in common, as a condominium, or indirectly
101by stock ownership or membership representing the owner's or
102member's proprietary interest in a corporation owning a fee or a
103leasehold initially in excess of ninety-eight years. The
104exemption shall not apply with respect to any assessment roll
105until such roll is first determined to be in compliance with the
106provisions of section 4 by a state agency designated by general
107law. This exemption is repealed on the effective date of any
108amendment to this Article which provides for the assessment of
109homestead property at less than just value.
110     (b)  Not more than one exemption shall be allowed any
111individual or family unit or with respect to any residential
112unit. No exemption shall exceed the value of the real estate
113assessable to the owner or, in case of ownership through stock
114or membership in a corporation, the value of the proportion
115which the interest in the corporation bears to the assessed
116value of the property.
117     (c)  By general law and subject to conditions specified
118therein, the exemption shall be increased to a total of twenty-
119five thousand dollars of the assessed value of the real estate
120for each school district levy. By general law and subject to
121conditions specified therein, the exemption for all other levies
122may be increased up to an amount not exceeding ten thousand
123dollars of the assessed value of the real estate if the owner
124has attained age sixty-five or is totally and permanently
125disabled and if the owner is not entitled to the exemption
126provided in subsection (d).
127     (d)  By general law and subject to conditions specified
128therein, the exemption shall be increased to a total of the
129following amounts of assessed value of real estate for each levy
130other than those of school districts: fifteen thousand dollars
131with respect to 1980 assessments; twenty thousand dollars with
132respect to 1981 assessments; twenty-five thousand dollars with
133respect to assessments for 1982 and each year thereafter.
134However, such increase shall not apply with respect to any
135assessment roll until such roll is first determined to be in
136compliance with the provisions of section 4 by a state agency
137designated by general law. This subsection shall stand repealed
138on the effective date of any amendment to section 4 which
139provides for the assessment of homestead property at a specified
140percentage of its just value.
141     (c)(e)  By general law and subject to conditions specified
142therein, the Legislature may provide to renters, who are
143permanent residents, ad valorem tax relief on all ad valorem tax
144levies. Such ad valorem tax relief shall be in the form and
145amount established by general law.
146     (d)(f)  The legislature may, by general law, allow counties
147or municipalities, for the purpose of their respective tax
148levies and subject to the provisions of general law, to grant an
149additional homestead tax exemption not exceeding fifty thousand
150dollars to any person who has the legal or equitable title to
151real estate and maintains thereon the permanent residence of the
152owner and who has attained age sixty-five and whose household
153income, as defined by general law, does not exceed twenty
154thousand dollars. The general law must allow counties and
155municipalities to grant this additional exemption, within the
156limits prescribed in this subsection, by ordinance adopted in
157the manner prescribed by general law, and must provide for the
158periodic adjustment of the income limitation prescribed in this
159subsection for changes in the cost of living.
160     (e)(g)  Each veteran who is age 65 or older who is
161partially or totally permanently disabled shall receive a
162discount from the amount of the ad valorem tax otherwise owed on
163homestead property the veteran owns and resides in if the
164disability was combat related, the veteran was a resident of
165this state at the time of entering the military service of the
166United States, and the veteran was honorably discharged upon
167separation from military service. The discount shall be in a
168percentage equal to the percentage of the veteran's permanent,
169service-connected disability as determined by the United States
170Department of Veterans Affairs. To qualify for the discount
171granted by this subsection, an applicant must submit to the
172county property appraiser, by March 1, proof of residency at the
173time of entering military service, an official letter from the
174United States Department of Veterans Affairs stating the
175percentage of the veteran's service-connected disability and
176such evidence that reasonably identifies the disability as
177combat related, and a copy of the veteran's honorable discharge.
178If the property appraiser denies the request for a discount, the
179appraiser must notify the applicant in writing of the reasons
180for the denial, and the veteran may reapply. The Legislature
181may, by general law, waive the annual application requirement in
182subsequent years. This subsection shall take effect December 7,
1832006, is self-executing, and does not require implementing
184legislation.
185     SECTION 9.  Local taxes.--
186     (a)  Counties, school districts, and municipalities shall,
187and special districts may, be authorized by law to levy ad
188valorem taxes and may be authorized by general law to levy other
189taxes, for their respective purposes, except ad valorem taxes on
190intangible personal property and taxes prohibited by this
191constitution.
192     (b)  Ad valorem taxes, exclusive of taxes levied for the
193payment of bonds and taxes levied for periods not longer than
194two years when authorized by vote of the electors who are the
195owners of freeholds therein not wholly exempt from taxation,
196shall not be levied in excess of the following millages upon the
197assessed value of real estate and tangible personal property:
198for all county purposes, ten mills; for all municipal purposes,
199ten mills; for all school purposes, ten mills; for water
200management purposes for the northwest portion of the state lying
201west of the line between ranges two and three east, 0.05 mill;
202for water management purposes for the remaining portions of the
203state, 1.0 mill; and for all other special districts a millage
204authorized by law approved by vote of the electors who are
205owners of freeholds therein not wholly exempt from taxation. A
206county furnishing municipal services may, to the extent
207authorized by law, levy additional taxes within the limits fixed
208for municipal purposes.
209     (c)  By general law, the legislature shall limit the
210authority of counties, municipalities, and special districts to
211increase ad valorem taxes.
212
ARTICLE XII
213
SCHEDULE
214     SECTION 27.  Transitional assessments of homestead
215property; effective date.--
216     (a)  Each person entitled to a homestead exemption under
217Section 6 of Article VII on January 1, 2008, shall continue to
218have the person's current homestead assessed under Section 4(c)
219of Article VII so long as, on January 1 of each year, the sum of
220the exemption the person would have received under Section 6(a)-
221(d) of Article VII, as it existed on December 31, 2007, plus the
222difference between the homestead's just value and its assessed
223value determined pursuant to Section 4(c) of Article VII is
224greater than the exemption provided by Section 6(a) of Article
225VII. After the exemption provided in Section 6(a) of Article VII
226exceeds such sum in any year, the homestead may not be assessed
227under Section 4(c) of Article VII.
228     (b)  The exemption provided in Section 6(a) of Article VII
229to each person entitled to have the person's homestead assessed
230under Section 4(c) of Article VII pursuant to subsection (a)
231shall be limited to the exemption the person would have been
232entitled to under Section 6(a)-(d) of Article VII as it existed
233on December 31, 2007.
234     (c)  The amendments to Sections 3, 4, 6, and 9 of Article
235VII, providing an exemption from ad valorem taxation for
236tangible personal property, revising provisions limiting an
237increase in the assessed value of homestead property to apply to
238all real property and require changes in assessments only if
239determined to be necessary by the property appraiser based upon
240market data, providing
241
242== B A L L O T  S T A T E M E N T  A M E N D M E N T ==
243     Remove line(s) 358-360, and insert:
244homestead exemption; to revise Save-Our-Homes provisions to
245apply to all real property the limitations on assessments
246currently applied only to homestead property and require changes
247in assessments only if determined to be necessary by the
248property appraiser based upon market data; to
249
250======= T I T L E  A M E N D M E N T =======
251     Remove line(s) 6-8 and insert:
252property, apply to all real property the limitations on
253assessments applied to homestead property and revise assessment
254requirements, provide for assessing rent-restricted affordable


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