Amendment
Bill No. 0002D
Amendment No. 540255
CHAMBER ACTION
Senate House
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1Representative(s) Cannon and Saunders offered the following:
2
3     Amendment (with title amendment)
4     Remove everything after the resolving clause and insert:
5     That the following amendments to Sections 3, 4, and 6 of
6Article VII and Section 1 of Article VIII and the creation of
7Sections 27 and 28 of Article XII of the State Constitution are
8agreed to and shall be submitted to the electors of this state
9for approval or rejection at the next general election or at an
10earlier special election specifically authorized by law for that
11purpose:
12
ARTICLE VII
13
FINANCE AND TAXATION
14     SECTION 3.  Taxes; exemptions.--
15     (a)  All property owned by a municipality and used
16exclusively by it for municipal or public purposes shall be
17exempt from taxation. A municipality, owning property outside
18the municipality, may be required by general law to make payment
19to the taxing unit in which the property is located. Such
20portions of property as are used predominantly for educational,
21literary, scientific, religious or charitable purposes may be
22exempted by general law from taxation.
23     (b)  There shall be exempt from taxation, cumulatively, to
24every head of a family residing in this state, household goods
25and personal effects to the value fixed by general law, not less
26than one thousand dollars, and to every widow or widower or
27person who is blind or totally and permanently disabled,
28property to the value fixed by general law not less than five
29hundred dollars.
30     (c)  Any county or municipality may, for the purpose of its
31respective tax levy and subject to the provisions of this
32subsection and general law, grant community and economic
33development ad valorem tax exemptions to new businesses and
34expansions of existing businesses, as defined by general law.
35Such an exemption may be granted only by ordinance of the county
36or municipality, and only after the electors of the county or
37municipality voting on such question in a referendum authorize
38the county or municipality to adopt such ordinances. An
39exemption so granted shall apply to improvements to real
40property made by or for the use of a new business and
41improvements to real property related to the expansion of an
42existing business and shall also apply to tangible personal
43property of such new business and tangible personal property
44related to the expansion of an existing business. The amount or
45limits of the amount of such exemption shall be specified by
46general law. The period of time for which such exemption may be
47granted to a new business or expansion of an existing business
48shall be determined by general law. The authority to grant such
49exemption shall expire ten years from the date of approval by
50the electors of the county or municipality, and may be renewable
51by referendum as provided by general law.
52     (d)  By general law and subject to conditions specified
53therein, there may be granted an ad valorem tax exemption to a
54renewable energy source device and to real property on which
55such device is installed and operated, to the value fixed by
56general law not to exceed the original cost of the device, and
57for the period of time fixed by general law not to exceed ten
58years.
59     (e)  Any county or municipality may, for the purpose of its
60respective tax levy and subject to the provisions of this
61subsection and general law, grant historic preservation ad
62valorem tax exemptions to owners of historic properties. This
63exemption may be granted only by ordinance of the county or
64municipality. The amount or limits of the amount of this
65exemption and the requirements for eligible properties must be
66specified by general law. The period of time for which this
67exemption may be granted to a property owner shall be determined
68by general law.
69     (f)  By general law and subject to conditions specified
70therein, twenty-five thousand dollars of the assessed value of
71property subject to tangible personal property tax shall be
72exempt from ad valorem taxation.
73     SECTION 4.  Taxation; assessments.--By general law
74regulations shall be prescribed which shall secure a just
75valuation of all property for ad valorem taxation, provided:
76     (a)  Agricultural land, land producing high water recharge
77to Florida's aquifers, or land used exclusively for
78noncommercial recreational purposes may be classified by general
79law and assessed solely on the basis of character or use.
80     (b)  Pursuant to general law tangible personal property
81held for sale as stock in trade and livestock may be valued for
82taxation at a specified percentage of its value, may be
83classified for tax purposes, or may be exempted from taxation.
84     (c)  All persons entitled to a homestead exemption under
85Section 6 of this Article shall have their homestead assessed at
86just value as of January 1 of the year following the effective
87date of this amendment. This assessment shall change only as
88provided herein.
89     (1)  Assessments subject to this provision shall be changed
90annually on January 1st of each year; but those changes in
91assessments shall not exceed the lower of the following:
92     a.  Three percent (3%) of the assessment for the prior
93year.
94     b.  The percent change in the Consumer Price Index for all
95urban consumers, U.S. City Average, all items 1967=100, or
96successor reports for the preceding calendar year as initially
97reported by the United States Department of Labor, Bureau of
98Labor Statistics.
99     (2)  No assessment shall exceed just value.
100     (3)  After any change of ownership, as provided by general
101law, homestead property shall be assessed at just value as of
102January 1 of the following year, unless the provisions of
103paragraph (8) apply. Thereafter, the homestead shall be assessed
104as provided herein.
105     (4)  New homestead property shall be assessed at just value
106as of January 1st of the year following the establishment of the
107homestead, unless the provisions of paragraph (8) apply. That
108assessment shall only change as provided herein.
109     (5)  Changes, additions, reductions, or improvements to
110homestead property shall be assessed as provided for by general
111law; provided, however, after the adjustment for any change,
112addition, reduction, or improvement, the property shall be
113assessed as provided herein.
114     (6)  In the event of a termination of homestead status, the
115property shall be assessed as provided by general law.
116     (7)  The provisions of this amendment are severable. If any
117of the provisions of this amendment shall be held
118unconstitutional by any court of competent jurisdiction, the
119decision of such court shall not affect or impair any remaining
120provisions of this amendment.
121     (8)a.  For all levies other than school district levies, a
122person who establishes a new homestead as of January 1, 2009, or
123January 1 of any subsequent year and who has received a
124homestead exemption pursuant to Section 6 of Article VII of this
125constitution as of January 1 of either of the two years
126immediately preceding the establishment of the new homestead is
127entitled to have the new homestead assessed at less than just
128value. A person who establishes a new homestead as of January 1,
1292008, is entitled to have the new homestead assessed at less
130than just value only if that person received a homestead
131exemption on January 1, 2007. The assessed value of the newly
132established homestead shall be determined as follows:
133     1.  If the just value of the new homestead is greater than
134or equal to the just value of the prior homestead of the person
135establishing the new homestead as of January 1 of the year in
136which the prior homestead was abandoned, the assessed value of
137the new homestead shall be the just value of the new homestead
138minus an amount equal to the lesser of $1 million or the
139difference between the just value and the assessed value of the
140prior homestead as of January 1 of the year in which the prior
141homestead was abandoned. Thereafter, the homestead shall be
142assessed as provided herein.
143     2.  If the just value of the new homestead is less than the
144just value of the prior homestead of the person establishing the
145new homestead as of January 1 of the year in which the prior
146homestead was abandoned, the assessed value of the new homestead
147shall be equal to the just value of the new homestead divided by
148the just value of the prior homestead and multiplied by the
149assessed value of the prior homestead. However, if the
150difference between the just value of the new homestead and the
151assessed value of the new homestead calculated pursuant to this
152sub-subparagraph is greater than $1 million, the assessed value
153of the new homestead shall be increased so that the difference
154between the just value and the assessed value equals $1 million.
155Thereafter, the homestead shall be assessed as provided herein.
156     b.  By general law and subject to conditions specified
157therein, the legislature shall provide for application of this
158paragraph to property owned by more than one person.
159     (d)  The legislature may, by general law, for assessment
160purposes and subject to the provisions of this subsection, allow
161counties and municipalities to authorize by ordinance that
162historic property may be assessed solely on the basis of
163character or use. Such character or use assessment shall apply
164only to the jurisdiction adopting the ordinance. The
165requirements for eligible properties must be specified by
166general law.
167     (e)  A county may, in the manner prescribed by general law,
168provide for a reduction in the assessed value of homestead
169property to the extent of any increase in the assessed value of
170that property which results from the construction or
171reconstruction of the property for the purpose of providing
172living quarters for one or more natural or adoptive grandparents
173or parents of the owner of the property or of the owner's spouse
174if at least one of the grandparents or parents for whom the
175living quarters are provided is 62 years of age or older. Such a
176reduction may not exceed the lesser of the following:
177     (1)  The increase in assessed value resulting from
178construction or reconstruction of the property.
179     (2)  Twenty percent of the total assessed value of the
180property as improved.
181     (f)  As defined by general law, real property that is used
182to provide affordable housing and is subject to rent
183restrictions imposed by a governmental agency may be assessed as
184provided by general law, subject to conditions or limitations
185specified therein. This subsection shall apply to all levies
186other than school district levies.
187     (g)  As defined by general law, land that is used as
188working waterfront property may be assessed as provided by
189general law, subject to conditions or limitations specified
190therein. Assessments under this subsection shall apply to all
191levies other than school district levies.
192     (h)  Assessments of residential real property containing
193nine units or less that is not subject to the assessment
194limitations set forth in subsections (a) through (g) shall
195change only as provided herein.
196     (1)  Assessments subject to this subsection shall be
197changed annually on the assessment date of each year as
198determined by law; but those changes in assessments shall not
199exceed five percent (5%) of the assessment for the prior year.
200     (2)  No assessment shall exceed just value.
201     (3)  After any change of ownership, as defined by general
202law, including any change of ownership of a legal entity that
203owns the property, such property shall be assessed at just value
204as of the next assessment date. Thereafter, such property shall
205be assessed as provided herein.
206     (4)  Changes, additions, reductions, or improvements to
207such property shall be assessed as provided for by general law;
208provided, however, after the adjustment for any change,
209addition, reduction, or improvement, the property shall be
210assessed as provided herein.
211     (i)  Assessments of real property that is not subject to
212the assessment limitations set forth in subsections (a) through
213(h) shall change only as provided herein.
214     (1)  Assessments subject to this subsection shall be
215changed annually on the assessment date each year as provided by
216law; but those changes in assessments shall not exceed five
217percent (5%) of the assessment for the prior year.
218     (2)  No assessment shall exceed just value.
219     (3)  After an improvement is made to such property or after
220a change is made to the property's character or use, as defined
221by general law, such property shall be assessed at just value as
222of the next assessment date. Thereafter, such property shall be
223assessed as provided herein.
224     (4)  Changes, additions, reductions, or improvements to
225such property shall be assessed as provided for by general law;
226provided, however, after the adjustment for any change,
227addition, reduction, or improvement, the property shall be
228assessed as provided herein.
229     SECTION 6.  Homestead exemptions.--
230     (a)  Every person who has the legal or equitable title to
231real estate and maintains thereon the permanent residence of the
232owner, or another legally or naturally dependent upon the owner,
233shall be exempt from taxation thereon, except assessments for
234special benefits, up to the assessed valuation of twenty-five
235five thousand dollars, upon establishment of right thereto in
236the manner prescribed by law. The real estate may be held by
237legal or equitable title, by the entireties, jointly, in common,
238as a condominium, or indirectly by stock ownership or membership
239representing the owner's or member's proprietary interest in a
240corporation owning a fee or a leasehold initially in excess of
241ninety-eight years. The exemption shall not apply with respect
242to any assessment roll until such roll is first determined to be
243in compliance with the provisions of section 4 by a state agency
244designated by general law. This exemption is repealed on the
245effective date of any amendment to this Article which provides
246for the assessment of homestead property at less than just
247value.
248     (b)  Not more than one exemption shall be allowed any
249individual or family unit or with respect to any residential
250unit. No exemption shall exceed the value of the real estate
251assessable to the owner or, in case of ownership through stock
252or membership in a corporation, the value of the proportion
253which the interest in the corporation bears to the assessed
254value of the property.
255     (c)  By general law and subject to conditions specified
256therein, each person who is entitled to receive the homestead
257exemption provided in subsection (a) and who does not receive
258the exemption provided in subsection (d) is also entitled to an
259additional homestead exemption in an amount equal to forty
260percent of the median just value of homesteads in the county in
261which the homestead is located for the prior year. The
262additional exemption shall apply after the first fifty thousand
263dollars of just value of the homestead property. However, in any
264year, such person shall receive only the exemption provided in
265this subsection or the application of the cumulative assessment
266limitation calculated pursuant to subsection (c) of Section 4,
267whichever provides the lowest taxable value. The exemption
268provided under this subsection shall apply to all levies other
269than school district levies the exemption shall be increased to
270a total of twenty-five thousand dollars of the assessed value of
271the real estate for each school district levy. By general law
272and subject to conditions specified therein, the exemption for
273all other levies may be increased up to an amount not exceeding
274ten thousand dollars of the assessed value of the real estate if
275the owner has attained age sixty-five or is totally and
276permanently disabled and if the owner is not entitled to the
277exemption provided in subsection (d).
278     (d)  By general law and subject to conditions specified
279therein, any person who is entitled to receive the homestead
280exemption provided in subsection (a), who has attained age
281sixty-five, and whose household income, as defined by general
282law, does not exceed $23,604 is also entitled to an additional
283exemption in an amount equal to one hundred percent of the
284median just value of homesteads in the county in which the
285homestead is located for the prior year. However, in any year,
286such person shall receive only the exemption provided in this
287subsection or the application of the cumulative assessment
288limitation calculated pursuant to subsection (c) of Section 4,
289whichever provides the lowest taxable value. The legislature
290shall provide for an annual adjustment of the income limitation
291prescribed in this subsection for changes in the cost of living
292and may provide additional financial eligibility requirements or
293other eligibility requirements. The exemption provided under
294this subsection shall apply to all levies other than school
295district levies the exemption shall be increased to a total of
296the following amounts of assessed value of real estate for each
297levy other than those of school districts: fifteen thousand
298dollars with respect to 1980 assessments; twenty thousand
299dollars with respect to 1981 assessments; twenty-five thousand
300dollars with respect to assessments for 1982 and each year
301thereafter. However, such increase shall not apply with respect
302to any assessment roll until such roll is first determined to be
303in compliance with the provisions of section 4 by a state agency
304designated by general law. This subsection shall stand repealed
305on the effective date of any amendment to section 4 which
306provides for the assessment of homestead property at a specified
307percentage of its just value.
308     (e)  By general law and subject to conditions specified
309therein, the Legislature may provide to renters, who are
310permanent residents, ad valorem tax relief on all ad valorem tax
311levies. Such ad valorem tax relief shall be in the form and
312amount established by general law.
313     (f)  The legislature may, by general law, allow counties or
314municipalities, for the purpose of their respective tax levies
315and subject to the provisions of general law, to grant an
316additional homestead tax exemption not exceeding fifty thousand
317dollars to any person who has the legal or equitable title to
318real estate and maintains thereon the permanent residence of the
319owner and who has attained age sixty-five and whose household
320income, as defined by general law, does not exceed twenty
321thousand dollars. The general law must allow counties and
322municipalities to grant this additional exemption, within the
323limits prescribed in this subsection, by ordinance adopted in
324the manner prescribed by general law, and must provide for the
325periodic adjustment of the income limitation prescribed in this
326subsection for changes in the cost of living.
327     (g)  Each veteran who is age 65 or older who is partially
328or totally permanently disabled shall receive a discount from
329the amount of the ad valorem tax otherwise owed on homestead
330property the veteran owns and resides in if the disability was
331combat related, the veteran was a resident of this state at the
332time of entering the military service of the United States, and
333the veteran was honorably discharged upon separation from
334military service. The discount shall be in a percentage equal to
335the percentage of the veteran's permanent, service-connected
336disability as determined by the United States Department of
337Veterans Affairs. To qualify for the discount granted by this
338subsection, an applicant must submit to the county property
339appraiser, by March 1, proof of residency at the time of
340entering military service, an official letter from the United
341States Department of Veterans Affairs stating the percentage of
342the veteran's service-connected disability and such evidence
343that reasonably identifies the disability as combat related, and
344a copy of the veteran's honorable discharge. If the property
345appraiser denies the request for a discount, the appraiser must
346notify the applicant in writing of the reasons for the denial,
347and the veteran may reapply. The Legislature may, by general
348law, waive the annual application requirement in subsequent
349years. This subsection shall take effect December 7, 2006, is
350self-executing, and does not require implementing legislation.
351
ARTICLE VIII
352
LOCAL GOVERNMENT
353     SECTION 1.  Counties.--
354     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
355law into political subdivisions called counties. Counties may be
356created, abolished or changed by law, with provision for payment
357or apportionment of the public debt.
358     (b)  COUNTY FUNDS.  The care, custody and method of
359disbursing county funds shall be provided by general law.
360     (c)  GOVERNMENT.  Pursuant to general or special law, a
361county government may be established by charter which shall be
362adopted, amended or repealed only upon vote of the electors of
363the county in a special election called for that purpose.
364     (d)  COUNTY OFFICERS.
365     (1)  There shall be elected by the electors of each county,
366for terms of four years, a sheriff, a tax collector, a property
367appraiser, a supervisor of elections, and a clerk of the circuit
368court; except, when provided by county charter or special law
369approved by vote of the electors of the county, any such county
370officer may be chosen in another manner therein specified, or
371any such county office may be abolished when all the duties of
372the office prescribed by general law are transferred to another
373office.
374     (2)  There shall be elected by the electors of each county,
375for terms of four years:
376     a.  A property appraiser; or
377     b.  A person responsible for the duties of a property
378appraiser, as prescribed by general law, in counties in which,
379as provided by county charter or special law approved by vote of
380the electors of the county, the office of the property appraiser
381has been abolished and all duties of the office prescribed by
382general law have been transferred to another office.
383     (3)  When not otherwise provided by county charter or
384special law approved by vote of the electors, the clerk of the
385circuit court shall be ex officio clerk of the board of county
386commissioners, auditor, recorder and custodian of all county
387funds.
388     (e)  COMMISSIONERS.  Except when otherwise provided by
389county charter, the governing body of each county shall be a
390board of county commissioners composed of five or seven members
391serving staggered terms of four years. After each decennial
392census the board of county commissioners shall divide the county
393into districts of contiguous territory as nearly equal in
394population as practicable. One commissioner residing in each
395district shall be elected as provided by law.
396     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
397county charters shall have such power of self-government as is
398provided by general or special law. The board of county
399commissioners of a county not operating under a charter may
400enact, in a manner prescribed by general law, county ordinances
401not inconsistent with general or special law, but an ordinance
402in conflict with a municipal ordinance shall not be effective
403within the municipality to the extent of such conflict.
404     (g)  CHARTER GOVERNMENT.  Counties operating under county
405charters shall have all powers of local self-government not
406inconsistent with general law, or with special law approved by
407vote of the electors. The governing body of a county operating
408under a charter may enact county ordinances not inconsistent
409with general law. The charter shall provide which shall prevail
410in the event of conflict between county and municipal
411ordinances.
412     (h)  TAXES; LIMITATION.  Property situate within
413municipalities shall not be subject to taxation for services
414rendered by the county exclusively for the benefit of the
415property or residents in unincorporated areas.
416     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
417filed with the custodian of state records and shall become
418effective at such time thereafter as is provided by general law.
419     (j)  VIOLATION OF ORDINANCES.  Persons violating county
420ordinances shall be prosecuted and punished as provided by law.
421     (k)  COUNTY SEAT.  In every county there shall be a county
422seat at which shall be located the principal offices and
423permanent records of all county officers. The county seat may
424not be moved except as provided by general law. Branch offices
425for the conduct of county business may be established elsewhere
426in the county by resolution of the governing body of the county
427in the manner prescribed by law. No instrument shall be deemed
428recorded until filed at the county seat, or a branch office
429designated by the governing body of the county for the recording
430of instruments, according to law.
431
ARTICLE XII
432
SCHEDULE
433     SECTION 27.  Election of property appraisers or persons
434responsible for duties of a property appraiser required;
435application.--The requirement in Section 1(d) of Article VIII
436for a property appraiser or a person responsible for the duties
437of a property appraiser to be elected by the electors of the
438county shall apply in each county, including each charter
439county, regardless of whether the charter was adopted pursuant
440to Section 1(g) of Article VIII or pursuant to Section 9,
441Section 10, Section 11, or Section 24 of Article VIII of the
442Constitution of 1885, as amended and incorporated by reference
443in Section 6(e) of Article VIII. Any county that does not
444provide for the election of a property appraiser or a person
445responsible for the duties of a property appraiser on the
446effective date of the amendment to Section 1 of Article VIII of
447this constitution shall provide for electing a property
448appraiser or a person responsible for the duties of a property
449appraiser at the next general election as provided by general
450law.
451     SECTION 28.  Property tax exemptions and ad valorem tax
452limitations.--The amendments to Sections 3, 4, and 6 of Article
453VII providing a $25,000 exemption for tangible personal
454property, providing an additional alternative homestead
455exemption, authorizing transfer of the cumulative benefit from
456the limitations on the assessment of homestead property,
457providing for an additional alternative homestead exemption for
458low-income seniors, providing for assessing rent-restricted
459affordable housing and commercial and public-access waterfront
460property pursuant to general law, and requiring the legislature
461to limit the authority of counties, municipalities, and special
462districts to increase ad valorem taxes, and the creation of
463Section 27 of this Article providing for election of a county
464property appraiser or a person responsible for the duties of a
465property appraiser, and this section, if submitted to the
466electors of this state for approval or rejection at a special
467election authorized by law to be held on January 29, 2008, shall
468take effect upon approval by the electors and shall operate
469retroactively to January 1, 2008, or, if submitted to the
470electors of this state for approval or rejection at the next
471general election, shall take effect January 1 of the year
472following such general election. The amendments to Section 4 of
473Article VII creating subsections (h) and (i) of that section,
474creating a limitation on annual assessment increases for
475specified real property, shall take effect upon approval of the
476electors and shall first limit assessments beginning January 1,
4772009.
478     BE IT FURTHER RESOLVED that the following statement be
479placed on the ballot:
480
CONSTITUTIONAL REVISION
481
ARTICLE VII, SECTIONS 3, 4, AND 6
482
ARTICLE VIII, SECTION 1
483
ARTICLE XII, SECTIONS 27 AND 28
484     PROPERTY TAX EXEMPTIONS; LIMITATIONS ON AD VALOREM TAX
485INCREASES; ELECTED PROPERTY APPRAISERS.--This revision proposes
486changes to the State Constitution relating to ad valorem
487taxation and elected property appraisers. With respect to
488homestead property, this revision: (1) provides for an
489additional alternative homestead exemption for most homeowners,
490(2) provides for an additional alternative homestead exemption
491for low-income seniors, and (3) provides for the transfer of
492Save-Our-Homes benefits that are not related to school district
493levies. With respect to nonhomestead property, this revision
494allows the Legislature to provide by law for the assessment of
495(4) affordable housing and (5) certain waterfront property under
496specific circumstances, (6) provides a $25,000 exemption for
497tangible personal property, and (7) provides for limitations on
498assessment increases for real property that is not homestead
499property. Further, this revision (8) requires all county
500property appraisers or persons responsible for the duties of a
501property appraiser in certain counties in which the office of
502property appraiser has been abolished to be elected.
503     In more detail, this revision:
504     (1)  Provides for an additional homestead exemption equal
505to 40 percent of the median just value of homestead property in
506the county for the prior year for the portion of the assessed
507value greater than $50,000. This exemption applies in any year
508in which the amount of the exemption exceeds the amount of the
509cumulative assessment limitation provided under Save Our Homes.
510This exemption does not apply to school district levies.
511     (2)  Provides for an additional homestead exemption for
512certain low-income seniors. Persons 65 or older whose household
513income is less than $23,604, adjusted annually for inflation,
514are entitled to an additional alternative homestead exemption.
515This exemption applies in any year in which the amount of the
516exemption exceeds the amount of the cumulative assessment
517limitation provided under Save Our Homes. This exemption does
518not apply to school district levies.
519     (3)  Provides for the transfer of cumulative Save-Our-Homes
520benefits in a manner that does not affect school district
521levies. Homestead property owners will be able to transfer their
522Save-Our-Homes benefit to a new homestead within 2 years after
523relinquishing their previous homestead; except, if the new
524homestead is established on January 1, 2008, the previous
525homestead must have been relinquished in 2007. If the new
526homestead has a higher just value than the old one, the benefit
527can be transferred; if the new homestead has a lower just value,
528the amount of benefit transferred will be reduced in proportion
529of the just value of the new homestead to the just value of the
530old homestead. The transferred benefit may not exceed $1
531million. This provision does not apply to school district levies
532on the new homestead.
533     (4)  Provides for assessing certain rent-restricted
534affordable housing property as provided by general law. This
535provision does not apply to school district levies.
536     (5)  Provides for assessing certain waterfront property
537used for commercial fishing, commercial water-dependent
538activities, and public access as provided by general law. This
539provision does not apply to school district levies.
540     (6)  Authorizes an exemption from ad valorem taxes of
541$25,000 of assessed value of tangible personal property. This
542provision applies to all tax levies.
543     (7)  Creates a limitation on assessment increases for
544specified real property that is not entitled to the homestead
545exemption.
546     (8)  Requires each county to elect a property appraiser or
547person responsible for the duties of a property appraiser as a
548county officer and eliminates the option for choosing that
549county officer in any other manner provided by county charter or
550special law approved by vote of the electors of the county. The
551requirement that a property appraiser or person responsible for
552the duties of a property appraiser be elected by the electors of
553the county applies in each county without exception, including
554each charter county, regardless of the authority under which the
555charter was adopted and notwithstanding constitutional grants of
556authority to charter counties.
557     Further, this revision:
558     a.  Repeals obsolete language on the homestead exemption
559when it was less than $25,000 and did not apply uniformly to
560property taxes levied by all local governments.
561     b.  Moves two current provisions related to the homestead
562exemption and makes them applicable to the increased homestead
563exemption.
564     c.  Schedules the changes to take effect upon approval by
565the electors and operate retroactively to January 1, 2008, if
566approved in a special election held on January 29, 2008, or to
567take effect January 1, 2009, if approved in the general election
568held in November of 2008.
569
570
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571
T I T L E  A M E N D M E N T
572     Remove the entire title and insert:
573
House Joint Resolution
574A joint resolution proposing amendments to Sections 3, 4,
5756, and 9 of Article VII and Section 1 of Article VIII and
576the creation of Sections 27 and 28 of Article XII of the
577State Constitution, to require an exemption from ad
578valorem taxation for tangible personal property, to
579provide for the transfer of the cumulative benefit from
580the limitation on the assessed value of homestead
581property, to provide for assessing rent-restricted
582affordable housing and working waterfront property by
583general law, to create a limitation on annual assessment
584increases for specified real property, to create an
585additional alternative homestead exemption, to provide for
586an additional alternative homestead exemption for low-
587income seniors, to require each county to have an elected
588property appraiser or person responsible for the duties of
589a property appraiser in certain counties in which the
590office of property appraiser has been abolished, and to
591provide an effective date if such amendments are adopted.


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