Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
Barcode 102070
CHAMBER ACTION
Senate House
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10/17/2007 10:44 AM .
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11 Senators Geller and Deutch moved the following amendment:
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13 Senate Amendment (with title amendment)
14 Delete everything after the enacting clause
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16 and insert:
17 That the following amendments to Sections 3, 4, and 6
18 of Article VII and the creation of Section 27 of Article XII
19 of the State Constitution are agreed to and shall be submitted
20 to the electors of this state for approval or rejection at the
21 next general election or at an earlier special election
22 specifically authorized by law for that purpose:
23 ARTICLE VII
24 FINANCE AND TAXATION
25 SECTION 3. Taxes; exemptions.--
26 (a) All property owned by a municipality and used
27 exclusively by it for municipal or public purposes shall be
28 exempt from taxation. A municipality, owning property outside
29 the municipality, may be required by general law to make
30 payment to the taxing unit in which the property is
31 located. Such portions of property as are used predominantly
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1 for educational, literary, scientific, religious or charitable
2 purposes may be exempted by general law from taxation.
3 (b) There shall be exempt from taxation, cumulatively,
4 to every head of a family residing in this state, household
5 goods and personal effects to the value fixed by general law,
6 not less than one thousand dollars, and to every widow or
7 widower or person who is blind or totally and permanently
8 disabled, property to the value fixed by general law not less
9 than five hundred dollars.
10 (c) Any county or municipality may, for the purpose of
11 its respective tax levy and subject to the provisions of this
12 subsection and general law, grant community and economic
13 development ad valorem tax exemptions to new businesses and
14 expansions of existing businesses, as defined by general law.
15 Such an exemption may be granted only by ordinance of the
16 county or municipality, and only after the electors of the
17 county or municipality voting on such question in a referendum
18 authorize the county or municipality to adopt such
19 ordinances. An exemption so granted shall apply to
20 improvements to real property made by or for the use of a new
21 business and improvements to real property related to the
22 expansion of an existing business and shall also apply to
23 tangible personal property of such new business and tangible
24 personal property related to the expansion of an existing
25 business. The amount or limits of the amount of such exemption
26 shall be specified by general law. The period of time for
27 which such exemption may be granted to a new business or
28 expansion of an existing business shall be determined by
29 general law. The authority to grant such exemption shall
30 expire ten years from the date of approval by the electors of
31 the county or municipality, and may be renewable by referendum
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1 as provided by general law.
2 (d) By general law and subject to conditions specified
3 therein, there may be granted an ad valorem tax exemption to a
4 renewable energy source device and to real property on which
5 such device is installed and operated, to the value fixed by
6 general law not to exceed the original cost of the device, and
7 for the period of time fixed by general law not to exceed ten
8 years.
9 (e) Any county or municipality may, for the purpose of
10 its respective tax levy and subject to the provisions of this
11 subsection and general law, grant historic preservation ad
12 valorem tax exemptions to owners of historic properties. This
13 exemption may be granted only by ordinance of the county or
14 municipality. The amount or limits of the amount of this
15 exemption and the requirements for eligible properties must be
16 specified by general law. The period of time for which this
17 exemption may be granted to a property owner shall be
18 determined by general law.
19 (f) By general law and subject to conditions specified
20 therein, twenty-five thousand dollars of the assessed value of
21 property subject to tangible personal property tax shall be
22 exempt from ad valorem taxation.
23 SECTION 4. Taxation; assessments.--By general law
24 regulations shall be prescribed which shall secure a just
25 valuation of all property for ad valorem taxation, provided:
26 (a) Agricultural land, land producing high water
27 recharge to Florida's aquifers, or land used exclusively for
28 noncommercial recreational purposes may be classified by
29 general law and assessed solely on the basis of character or
30 use.
31 (b) Pursuant to general law tangible personal property
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1 held for sale as stock in trade and livestock may be valued
2 for taxation at a specified percentage of its value, may be
3 classified for tax purposes, or may be exempted from taxation.
4 (c) All persons entitled to a homestead exemption
5 under Section 6 of this Article shall have their homestead
6 assessed at just value as of January 1 of the year following
7 the effective date of this amendment. This assessment shall
8 change only as provided herein.
9 (1) Assessments subject to this provision shall be
10 changed annually on January 1st of each year; but those
11 changes in assessments shall not exceed the lower of the
12 following:
13 a. Three percent (3%) of the assessment for the prior
14 year.
15 b. The percent change in the Consumer Price Index for
16 all urban consumers, U.S. City Average, all items 1967=100, or
17 successor reports for the preceding calendar year as initially
18 reported by the United States Department of Labor, Bureau of
19 Labor Statistics.
20 (2) No assessment shall exceed just value.
21 (3) After any change of ownership, as provided by
22 general law, homestead property shall be assessed at just
23 value as of January 1 of the following year, unless the
24 provisions of paragraph (8) apply. Thereafter, the homestead
25 shall be assessed as provided herein.
26 (4) New homestead property shall be assessed at just
27 value as of January 1st of the year following the
28 establishment of the homestead, unless the provisions of
29 paragraph (8) apply. That assessment shall only change as
30 provided herein.
31 (5) Changes, additions, reductions, or improvements to
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1 homestead property shall be assessed as provided for by
2 general law; provided, however, after the adjustment for any
3 change, addition, reduction, or improvement, the property
4 shall be assessed as provided herein.
5 (6) In the event of a termination of homestead status,
6 the property shall be assessed as provided by general law.
7 (7) The provisions of this amendment are severable. If
8 any of the provisions of this amendment shall be held
9 unconstitutional by any court of competent jurisdiction, the
10 decision of such court shall not affect or impair any
11 remaining provisions of this amendment.
12 (8)a. For all levies other than school district
13 levies, a person who establishes a new homestead as of January
14 1, 2009, or January 1 of any subsequent year and who has
15 received a homestead exemption pursuant to Section 6 of
16 Article VII of this constitution as of January 1 of either of
17 the two years immediately preceding the establishment of the
18 new homestead is entitled to have the new homestead assessed
19 at less than just value. A person who establishes a new
20 homestead as of January 1, 2008, is entitled to have the new
21 homestead assessed at less than just value only if that person
22 received a homestead exemption on January 1, 2007. The
23 assessed value of the newly established homestead shall be
24 determined as follows:
25 1. If the just value of the new homestead is greater
26 than or equal to the just value of the prior homestead of the
27 person establishing the new homestead as of January 1 of the
28 year in which the prior homestead was abandoned, the assessed
29 value of the new homestead shall be the just value of the new
30 homestead minus an amount equal to the lesser of $1 million or
31 the difference between the just value and the assessed value
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1 of the prior homestead as of January 1 of the year in which
2 the prior homestead was abandoned. Thereafter, the homestead
3 shall be assessed as provided herein.
4 2. If the just value of the new homestead is less than
5 the just value of the prior homestead of the person
6 establishing the new homestead as of January 1 of the year in
7 which the prior homestead was abandoned, the assessed value of
8 the new homestead shall be equal to the just value of the new
9 homestead divided by the just value of the prior homestead and
10 multiplied by the assessed value of the prior homestead.
11 However, if the difference between the just value of the new
12 homestead and the assessed value of the new homestead
13 calculated pursuant to this sub-subparagraph is greater than
14 $1 million the assessed value of the new homestead shall be
15 increased so that the difference between the just value and
16 the assessed value equals $1 million. Thereafter, the
17 homestead shall be assessed as provided herein.
18 b. By general law and subject to conditions specified
19 therein, the Legislature shall provide for application of this
20 paragraph to property owned by more than one person.
21 (d) The legislature may, by general law, for
22 assessment purposes and subject to the provisions of this
23 subsection, allow counties and municipalities to authorize by
24 ordinance that historic property may be assessed solely on the
25 basis of character or use. Such character or use assessment
26 shall apply only to the jurisdiction adopting the ordinance.
27 The requirements for eligible properties must be specified by
28 general law.
29 (e) A county may, in the manner prescribed by general
30 law, provide for a reduction in the assessed value of
31 homestead property to the extent of any increase in the
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1 assessed value of that property which results from the
2 construction or reconstruction of the property for the purpose
3 of providing living quarters for one or more natural or
4 adoptive grandparents or parents of the owner of the property
5 or of the owner's spouse if at least one of the grandparents
6 or parents for whom the living quarters are provided is 62
7 years of age or older. Such a reduction may not exceed the
8 lesser of the following:
9 (1) The increase in assessed value resulting from
10 construction or reconstruction of the property.
11 (2) Twenty percent of the total assessed value of the
12 property as improved.
13 SECTION 6. Homestead exemptions.--
14 (a) Every person who has the legal or equitable title
15 to real estate and maintains thereon the permanent residence
16 of the owner, or another legally or naturally dependent upon
17 the owner, shall be exempt from taxation thereon, except
18 assessments for special benefits, up to the assessed valuation
19 of twenty-five five thousand dollars and, for all levies other
20 than school district levies and levies for dependent or
21 independent special districts or municipal service taxing
22 units the primary function of which is to provide emergency
23 medical or fire rescue services, on the assessed valuation
24 greater than fifty thousand dollars and up to seventy-five
25 thousand dollars if the just value of the real estate is less
26 than $500,000, upon establishment of right thereto in the
27 manner prescribed by law. The real estate may be held by
28 legal or equitable title, by the entireties, jointly, in
29 common, as a condominium, or indirectly by stock ownership or
30 membership representing the owner's or member's proprietary
31 interest in a corporation owning a fee or a leasehold
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1 initially in excess of ninety-eight years. The exemption shall
2 not apply with respect to any assessment roll until such roll
3 is first determined to be in compliance with the provisions of
4 section 4 by a state agency designated by general law. This
5 exemption is repealed on the effective date of any amendment
6 to this Article which provides for the assessment of homestead
7 property at less than just value.
8 (b) Not more than one exemption shall be allowed any
9 individual or family unit or with respect to any residential
10 unit. No exemption shall exceed the value of the real estate
11 assessable to the owner or, in case of ownership through stock
12 or membership in a corporation, the value of the proportion
13 which the interest in the corporation bears to the assessed
14 value of the property.
15 (c) As provided by general law and subject to
16 conditions specified therein, each person who establishes the
17 right to receive the homestead exemption provided in
18 subsection (a) within one year after purchasing the homestead
19 property and who had not previously owned property receiving
20 the homestead exemption provided in subsection (a) is entitled
21 to an additional homestead exemption in an amount equal to
22 twenty-five percent of the homestead property's just value on
23 January 1 of the year in which the homestead is established,
24 not to exceed twenty-five percent of the median just value of
25 homesteads in the county in which the homestead is located in
26 the year prior to establishing the new homestead. This
27 exemption is not available if any owner of the property has
28 previously owned property that received the homestead
29 exemption provided in subsection (a). The additional homestead
30 exemption shall be reduced each year by the difference between
31 the homestead's just value and assessed value as determined
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1 under subsection (c) of Section 4 until the value of the
2 exemption is reduced to zero. The exemption provided under
3 this subsection shall apply to all levies other than school
4 district levies.
5 (c) By general law and subject to conditions specified
6 therein, the exemption shall be increased to a total of
7 twenty-five thousand dollars of the assessed value of the real
8 estate for each school district levy. By general law and
9 subject to conditions specified therein, the exemption for all
10 other levies may be increased up to an amount not exceeding
11 ten thousand dollars of the assessed value of the real estate
12 if the owner has attained age sixty-five or is totally and
13 permanently disabled and if the owner is not entitled to the
14 exemption provided in subsection (d).
15 (d) By general law and subject to conditions specified
16 therein, the exemption shall be increased to a total of the
17 following amounts of assessed value of real estate for each
18 levy other than those of school districts: fifteen thousand
19 dollars with respect to 1980 assessments; twenty thousand
20 dollars with respect to 1981 assessments; twenty-five thousand
21 dollars with respect to assessments for 1982 and each year
22 thereafter. However, such increase shall not apply with
23 respect to any assessment roll until such roll is first
24 determined to be in compliance with the provisions of section
25 4 by a state agency designated by general law. This
26 subsection shall stand repealed on the effective date of any
27 amendment to section 4 which provides for the assessment of
28 homestead property at a specified percentage of its just
29 value.
30 (d)(e) By general law and subject to conditions
31 specified therein, the Legislature may provide to renters, who
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1 are permanent residents, ad valorem tax relief on all ad
2 valorem tax levies. Such ad valorem tax relief shall be in the
3 form and amount established by general law.
4 (e)(f) The legislature may, by general law, require
5 allow 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 (f)(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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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 ARTICLE XII
14 SCHEDULE
15 Section 27. Property tax exemptions.--The amendments
16 to Sections 3, 4, and 6 of Article VII, providing a $25,000
17 exemption for tangible personal property, providing an
18 additional $25,000 homestead exemption, authorizing transfer
19 of the accrued benefit from the limitations on the assessment
20 of homestead property, providing an additional homestead
21 exemption for first-time homestead property owners, requiring
22 local governments to provide an additional homestead exemption
23 for low-income seniors, and this section, if submitted to the
24 electors of this state for approval or rejection at a special
25 election authorized by law to be held on January 29, 2008,
26 shall take effect upon approval by the electors and shall
27 operate retroactively to January 1, 2008, or, if submitted to
28 the electors of this state for approval or rejection at the
29 next general election, shall take effect January 1 of the year
30 following such general election.
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1 ================ T I T L E A M E N D M E N T ===============
2 And the title is amended as follows:
3 Delete everything before the enacting clause
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5 and insert:
6 Senate Joint Resolution
7 A joint resolution proposing amendments to
8 Sections 3, 4, and 6 of Article VII and the
9 creation of Section 27 of Article XII of the
10 State Constitution, to provide for an exemption
11 from ad valorem taxation for tangible personal
12 property, to provide for the transfer of the
13 accrued benefit from the limitation on the
14 assessed value of homestead property, to
15 increase the homestead exemption for certain
16 homestead property owners, to create an
17 additional homestead exemption for first-time
18 homestead property owners, and to provide an
19 effective date if such amendments are adopted.
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