| 1 | Representative(s) Harrell offered the following: |
| 2 |
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| 3 | Amendment to Amendment (749169) (with schedule, ballot, and |
| 4 | title amendments) |
| 5 | Between lines 384 and 385,insert: |
| 6 | (d) A millage rate of more than 100 percent of the rolled- |
| 7 | back rate, as required by general law, based upon the previous |
| 8 | year's maximum millage rate and adjusted for the growth in per |
| 9 | capita Florida personal income, may be adopted if the rate is |
| 10 | approved in a referendum by a vote of the electors. |
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| 13 | ----------------------------------------------------- |
| 14 | S C H E D U L E A M E N D M E N T |
| 15 | Remove line(s) 495-498 and insert: |
| 16 | public-access waterfront property pursuant to general law, |
| 17 | requiring the legislature to limit the authority of counties, |
| 18 | municipalities, and special districts to increase ad valorem |
| 19 | taxes, and authorizing adoption of a millage rate of one hundred |
| 20 | percent of the rolled-back rate if approved by referendum, and |
| 21 | the creation of Section 27 of this Article providing |
| 22 |
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| 23 | ----------------------------------------------------- |
| 24 | B A L L O T A M E N D M E N T |
| 25 | Remove line(s) 531-581 and insert: |
| 26 | districts to increase property taxes, (9) authorizes adoption of |
| 27 | a millage rate of more than 100 percent of an adjusted rolled- |
| 28 | back rate if approved by referendum, and (10) requires all |
| 29 | county property appraisers or persons responsible for the duties |
| 30 | of a property appraiser in certain counties in which the office |
| 31 | of property appraiser has been abolished to be elected. |
| 32 | In more detail, this revision: |
| 33 | (1) Provides for an additional homestead exemption equal |
| 34 | to 40 percent of the median just value of homestead property in |
| 35 | the county for the prior year for the portion of the assessed |
| 36 | value greater than $50,000. This exemption applies in any year |
| 37 | in which the amount of the exemption exceeds the amount of the |
| 38 | cumulative assessment limitation provided under Save Our Homes. |
| 39 | This exemption does not apply to school district levies. |
| 40 | (2) Provides for an additional homestead exemption for |
| 41 | certain low-income seniors. Persons 65 or older whose household |
| 42 | income is less than $23,604, adjusted annually for inflation, |
| 43 | are entitled to an additional alternative homestead exemption. |
| 44 | This exemption applies in any year in which the amount of the |
| 45 | exemption exceeds the amount of the cumulative assessment |
| 46 | limitation provided under Save Our Homes. This exemption does |
| 47 | not apply to school district levies. |
| 48 | (3) Provides for the transfer of cumulative Save-Our-Homes |
| 49 | benefits in a manner that does not affect school district |
| 50 | levies. Homestead property owners will be able to transfer their |
| 51 | Save-Our-Homes benefit to a new homestead within 2 years after |
| 52 | relinquishing their previous homestead; except, if the new |
| 53 | homestead is established on January 1, 2008, the previous |
| 54 | homestead must have been relinquished in 2007. If the new |
| 55 | homestead has a higher just value than the old one, the benefit |
| 56 | can be transferred; if the new homestead has a lower just value, |
| 57 | the amount of benefit transferred will be reduced in proportion |
| 58 | of the just value of the new homestead to the just value of the |
| 59 | old homestead. The transferred benefit may not exceed $1 |
| 60 | million. This provision does not apply to school district levies |
| 61 | on the new homestead. |
| 62 | (4) Provides for assessing certain rent-restricted |
| 63 | affordable housing property as provided by general law. This |
| 64 | provision does not apply to school district levies. |
| 65 | (5) Provides for assessing certain waterfront property |
| 66 | used for commercial fishing, commercial water-dependent |
| 67 | activities, and public access as provided by general law. This |
| 68 | provision does not apply to school district levies. |
| 69 | (6) Authorizes an exemption from ad valorem taxes of |
| 70 | $25,000 of assessed value of tangible personal property. This |
| 71 | provision applies to all tax levies. |
| 72 | (7) Creates a limitation on assessment increases for |
| 73 | specified real property that is not entitled to the homestead |
| 74 | exemption. |
| 75 | (8) Requires the Legislature to limit the authority of |
| 76 | counties, municipalities, and special districts to increase ad |
| 77 | valorem taxes. |
| 78 | (9) Authorizes adoption of a millage rate of more than 100 |
| 79 | percent of an adjusted rolled-back rate if approved by |
| 80 | referendum. |
| 81 | (10) Requires each county to elect a property appraiser or |
| 82 |
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| 83 | ----------------------------------------------------- |
| 84 | T I T L E A M E N D M E N T |
| 85 | Remove line(s) 624 and insert: |
| 86 | district authority to increase ad valorem taxes, to authorize |
| 87 | adoption of increased millage rate by referendum, to |