| 1 | Representative(s) Cannon and Saunders offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove everything after the resolving clause and insert: |
| 5 | That the following amendments to Sections 3, 4, 6, and 9 of |
| 6 | Article VII and Section 1 of Article VIII and the creation of |
| 7 | Sections 27 and 28 of Article XII of the State Constitution are |
| 8 | agreed to and shall be submitted to the electors of this state |
| 9 | for approval or rejection at the next general election or at an |
| 10 | earlier special election specifically authorized by law for that |
| 11 | purpose: |
| 12 | ARTICLE VII |
| 13 | FINANCE AND TAXATION |
| 14 | SECTION 3. Taxes; exemptions.-- |
| 15 | (a) All property owned by a municipality and used |
| 16 | exclusively by it for municipal or public purposes shall be |
| 17 | exempt from taxation. A municipality, owning property outside |
| 18 | the municipality, may be required by general law to make payment |
| 19 | to the taxing unit in which the property is located. Such |
| 20 | portions of property as are used predominantly for educational, |
| 21 | literary, scientific, religious or charitable purposes may be |
| 22 | exempted by general law from taxation. |
| 23 | (b) There shall be exempt from taxation, cumulatively, to |
| 24 | every head of a family residing in this state, household goods |
| 25 | and personal effects to the value fixed by general law, not less |
| 26 | than one thousand dollars, and to every widow or widower or |
| 27 | person who is blind or totally and permanently disabled, |
| 28 | property to the value fixed by general law not less than five |
| 29 | hundred dollars. |
| 30 | (c) Any county or municipality may, for the purpose of its |
| 31 | respective tax levy and subject to the provisions of this |
| 32 | subsection and general law, grant community and economic |
| 33 | development ad valorem tax exemptions to new businesses and |
| 34 | expansions of existing businesses, as defined by general law. |
| 35 | Such an exemption may be granted only by ordinance of the county |
| 36 | or municipality, and only after the electors of the county or |
| 37 | municipality voting on such question in a referendum authorize |
| 38 | the county or municipality to adopt such ordinances. An |
| 39 | exemption so granted shall apply to improvements to real |
| 40 | property made by or for the use of a new business and |
| 41 | improvements to real property related to the expansion of an |
| 42 | existing business and shall also apply to tangible personal |
| 43 | property of such new business and tangible personal property |
| 44 | related to the expansion of an existing business. The amount or |
| 45 | limits of the amount of such exemption shall be specified by |
| 46 | general law. The period of time for which such exemption may be |
| 47 | granted to a new business or expansion of an existing business |
| 48 | shall be determined by general law. The authority to grant such |
| 49 | exemption shall expire ten years from the date of approval by |
| 50 | the electors of the county or municipality, and may be renewable |
| 51 | by referendum as provided by general law. |
| 52 | (d) By general law and subject to conditions specified |
| 53 | therein, there may be granted an ad valorem tax exemption to a |
| 54 | renewable energy source device and to real property on which |
| 55 | such device is installed and operated, to the value fixed by |
| 56 | general law not to exceed the original cost of the device, and |
| 57 | for the period of time fixed by general law not to exceed ten |
| 58 | years. |
| 59 | (e) Any county or municipality may, for the purpose of its |
| 60 | respective tax levy and subject to the provisions of this |
| 61 | subsection and general law, grant historic preservation ad |
| 62 | valorem tax exemptions to owners of historic properties. This |
| 63 | exemption may be granted only by ordinance of the county or |
| 64 | municipality. The amount or limits of the amount of this |
| 65 | exemption and the requirements for eligible properties must be |
| 66 | specified by general law. The period of time for which this |
| 67 | exemption may be granted to a property owner shall be determined |
| 68 | by general law. |
| 69 | (f) By general law and subject to conditions specified |
| 70 | therein, twenty-five thousand dollars of the assessed value of |
| 71 | property subject to tangible personal property tax shall be |
| 72 | exempt from ad valorem taxation. |
| 73 | SECTION 4. Taxation; assessments.--By general law |
| 74 | regulations shall be prescribed which shall secure a just |
| 75 | valuation of all property for ad valorem taxation, provided: |
| 76 | (a) Agricultural land, land producing high water recharge |
| 77 | to Florida's aquifers, or land used exclusively for |
| 78 | noncommercial recreational purposes may be classified by general |
| 79 | law and assessed solely on the basis of character or use. |
| 80 | (b) Pursuant to general law tangible personal property |
| 81 | held for sale as stock in trade and livestock may be valued for |
| 82 | taxation at a specified percentage of its value, may be |
| 83 | classified for tax purposes, or may be exempted from taxation. |
| 84 | (c) All persons entitled to a homestead exemption under |
| 85 | Section 6 of this Article shall have their homestead assessed at |
| 86 | just value as of January 1 of the year following the effective |
| 87 | date of this amendment. This assessment shall change only as |
| 88 | provided herein. |
| 89 | (1) Assessments subject to this provision shall be changed |
| 90 | annually on January 1st of each year; but those changes in |
| 91 | assessments shall not exceed the lower of the following: |
| 92 | a. Three percent (3%) of the assessment for the prior |
| 93 | year. |
| 94 | b. The percent change in the Consumer Price Index for all |
| 95 | urban consumers, U.S. City Average, all items 1967=100, or |
| 96 | successor reports for the preceding calendar year as initially |
| 97 | reported by the United States Department of Labor, Bureau of |
| 98 | Labor Statistics. |
| 99 | (2) No assessment shall exceed just value. |
| 100 | (3) After any change of ownership, as provided by general |
| 101 | law, homestead property shall be assessed at just value as of |
| 102 | January 1 of the following year, unless the provisions of |
| 103 | paragraph (8) apply. Thereafter, the homestead shall be assessed |
| 104 | as provided herein. |
| 105 | (4) New homestead property shall be assessed at just value |
| 106 | as of January 1st of the year following the establishment of the |
| 107 | homestead, unless the provisions of paragraph (8) apply. That |
| 108 | assessment shall only change as provided herein. |
| 109 | (5) Changes, additions, reductions, or improvements to |
| 110 | homestead property shall be assessed as provided for by general |
| 111 | law; provided, however, after the adjustment for any change, |
| 112 | addition, reduction, or improvement, the property shall be |
| 113 | assessed as provided herein. |
| 114 | (6) In the event of a termination of homestead status, the |
| 115 | property shall be assessed as provided by general law. |
| 116 | (7) The provisions of this amendment are severable. If any |
| 117 | of the provisions of this amendment shall be held |
| 118 | unconstitutional by any court of competent jurisdiction, the |
| 119 | decision of such court shall not affect or impair any remaining |
| 120 | provisions of this amendment. |
| 121 | (8)a. For all levies other than school district levies, a |
| 122 | person who establishes a new homestead as of January 1, 2009, or |
| 123 | January 1 of any subsequent year and who has received a |
| 124 | homestead exemption pursuant to Section 6 of Article VII of this |
| 125 | constitution as of January 1 of either of the two years |
| 126 | immediately preceding the establishment of the new homestead is |
| 127 | entitled to have the new homestead assessed at less than just |
| 128 | value. A person who establishes a new homestead as of January 1, |
| 129 | 2008, is entitled to have the new homestead assessed at less |
| 130 | than just value only if that person received a homestead |
| 131 | exemption on January 1, 2007. The assessed value of the newly |
| 132 | established homestead shall be determined as follows: |
| 133 | 1. If the just value of the new homestead is greater than |
| 134 | or equal to the just value of the prior homestead of the person |
| 135 | establishing the new homestead as of January 1 of the year in |
| 136 | which the prior homestead was abandoned, the assessed value of |
| 137 | the new homestead shall be the just value of the new homestead |
| 138 | minus an amount equal to the lesser of $1 million or the |
| 139 | difference between the just value and the assessed value of the |
| 140 | prior homestead as of January 1 of the year in which the prior |
| 141 | homestead was abandoned. Thereafter, the homestead shall be |
| 142 | assessed as provided herein. |
| 143 | 2. If the just value of the new homestead is less than the |
| 144 | just value of the prior homestead of the person establishing the |
| 145 | new homestead as of January 1 of the year in which the prior |
| 146 | homestead was abandoned, the assessed value of the new homestead |
| 147 | shall be equal to the just value of the new homestead divided by |
| 148 | the just value of the prior homestead and multiplied by the |
| 149 | assessed value of the prior homestead. However, if the |
| 150 | difference between the just value of the new homestead and the |
| 151 | assessed value of the new homestead calculated pursuant to this |
| 152 | sub-subparagraph is greater than $1 million, the assessed value |
| 153 | of the new homestead shall be increased so that the difference |
| 154 | between the just value and the assessed value equals $1 million. |
| 155 | Thereafter, the homestead shall be assessed as provided herein. |
| 156 | b. By general law and subject to conditions specified |
| 157 | therein, the legislature shall provide for application of this |
| 158 | paragraph to property owned by more than one person. |
| 159 | (d) The legislature may, by general law, for assessment |
| 160 | purposes and subject to the provisions of this subsection, allow |
| 161 | counties and municipalities to authorize by ordinance that |
| 162 | historic property may be assessed solely on the basis of |
| 163 | character or use. Such character or use assessment shall apply |
| 164 | only to the jurisdiction adopting the ordinance. The |
| 165 | requirements for eligible properties must be specified by |
| 166 | general law. |
| 167 | (e) A county may, in the manner prescribed by general law, |
| 168 | provide for a reduction in the assessed value of homestead |
| 169 | property to the extent of any increase in the assessed value of |
| 170 | that property which results from the construction or |
| 171 | reconstruction of the property for the purpose of providing |
| 172 | living quarters for one or more natural or adoptive grandparents |
| 173 | or parents of the owner of the property or of the owner's spouse |
| 174 | if at least one of the grandparents or parents for whom the |
| 175 | living quarters are provided is 62 years of age or older. Such a |
| 176 | reduction may not exceed the lesser of the following: |
| 177 | (1) The increase in assessed value resulting from |
| 178 | construction or reconstruction of the property. |
| 179 | (2) Twenty percent of the total assessed value of the |
| 180 | property as improved. |
| 181 | (f) As defined by general law, real property that is used |
| 182 | to provide affordable housing and is subject to rent |
| 183 | restrictions imposed by a governmental agency may be assessed as |
| 184 | provided by general law, subject to conditions or limitations |
| 185 | specified therein. This subsection shall apply to all levies |
| 186 | other than school district levies. |
| 187 | (g) As defined by general law, land that is used |
| 188 | exclusively for commercial fishing purposes or that is open to |
| 189 | the public and used predominantly for commercial water-dependent |
| 190 | activities or for public access to waters that are navigable may |
| 191 | be assessed as provided by general law, subject to conditions or |
| 192 | limitations specified therein. For purposes of this paragraph, |
| 193 | the term "water-dependent activity" means any activity that can |
| 194 | be conducted only on, in, over, or adjacent to waters that are |
| 195 | navigable and that requires direct access to water and involves |
| 196 | the use of water as an integral part of such activity. This |
| 197 | subsection shall apply to all levies other than school district |
| 198 | levies. |
| 199 | (h) Assessments of residential real property containing |
| 200 | nine units or less that is not subject to the assessment |
| 201 | limitations set forth in subsections (a) through (g) shall |
| 202 | change only as provided herein. |
| 203 | (1) Assessments subject to this subsection shall be |
| 204 | changed annually on the assessment date of each year as |
| 205 | determined by law; but those changes in assessments shall not |
| 206 | exceed five percent (5%) of the assessment for the prior year. |
| 207 | (2) No assessment shall exceed just value. |
| 208 | (3) After any change of ownership, as defined by general |
| 209 | law, including any change of ownership of a legal entity that |
| 210 | owns the property, such property shall be assessed at just value |
| 211 | as of the next assessment date. Thereafter, such property shall |
| 212 | be assessed as provided herein. |
| 213 | (4) Changes, additions, reductions, or improvements to |
| 214 | such property shall be assessed as provided for by general law; |
| 215 | provided, however, after the adjustment for any change, |
| 216 | addition, reduction, or improvement, the property shall be |
| 217 | assessed as provided herein. |
| 218 | (i) Assessments of real property that is not subject to |
| 219 | the assessment limitations set forth in subsections (a) through |
| 220 | (h) shall change only as provided herein. |
| 221 | (1) Assessments subject to this subsection shall be |
| 222 | changed annually on the assessment date each year as provided by |
| 223 | law; but those changes in assessments shall not exceed five |
| 224 | percent (5%) of the assessment for the prior year. |
| 225 | (2) No assessment shall exceed just value. |
| 226 | (3) After any improvement is made to such property or |
| 227 | after any change is made to the property's character or use, as |
| 228 | defined by general law, such property shall be assessed at just |
| 229 | value as of the next assessment date. Thereafter, such property |
| 230 | shall be assessed as provided herein. |
| 231 | (4) Changes, additions, reductions, or improvements to |
| 232 | such property shall be assessed as provided for by general law; |
| 233 | provided, however, after the adjustment for any change, |
| 234 | addition, reduction, or improvement, the property shall be |
| 235 | assessed as provided herein. |
| 236 | SECTION 6. Homestead exemptions.-- |
| 237 | (a) Every person who has the legal or equitable title to |
| 238 | real estate and maintains thereon the permanent residence of the |
| 239 | owner, or another legally or naturally dependent upon the owner, |
| 240 | shall be exempt from taxation thereon, except assessments for |
| 241 | special benefits, up to the assessed valuation of twenty-five |
| 242 | five thousand dollars, upon establishment of right thereto in |
| 243 | the manner prescribed by law. The real estate may be held by |
| 244 | legal or equitable title, by the entireties, jointly, in common, |
| 245 | as a condominium, or indirectly by stock ownership or membership |
| 246 | representing the owner's or member's proprietary interest in a |
| 247 | corporation owning a fee or a leasehold initially in excess of |
| 248 | ninety-eight years. The exemption shall not apply with respect |
| 249 | to any assessment roll until such roll is first determined to be |
| 250 | in compliance with the provisions of section 4 by a state agency |
| 251 | designated by general law. This exemption is repealed on the |
| 252 | effective date of any amendment to this Article which provides |
| 253 | for the assessment of homestead property at less than just |
| 254 | value. |
| 255 | (b) Not more than one exemption shall be allowed any |
| 256 | individual or family unit or with respect to any residential |
| 257 | unit. No exemption shall exceed the value of the real estate |
| 258 | assessable to the owner or, in case of ownership through stock |
| 259 | or membership in a corporation, the value of the proportion |
| 260 | which the interest in the corporation bears to the assessed |
| 261 | value of the property. |
| 262 | (c) By general law and subject to conditions specified |
| 263 | therein, each person who is entitled to receive the homestead |
| 264 | exemption provided in subsection (a) and who does not receive |
| 265 | the exemption provided in subsection (d) is also entitled to an |
| 266 | additional homestead exemption in an amount equal to forty |
| 267 | percent of the median just value of homesteads in the county in |
| 268 | which the homestead is located for the prior year. The |
| 269 | additional exemption shall apply after the first fifty thousand |
| 270 | dollars of just value of the homestead property. However, in any |
| 271 | year, such person shall receive only the larger of the exemption |
| 272 | provided in this subsection or the application of the cumulative |
| 273 | assessment limitation calculated pursuant to subsection (c) of |
| 274 | Section 4. The exemption provided under this subsection shall |
| 275 | apply to all levies other than school district levies the |
| 276 | exemption shall be increased to a total of twenty-five thousand |
| 277 | dollars of the assessed value of the real estate for each school |
| 278 | district levy. By general law and subject to conditions |
| 279 | specified therein, the exemption for all other levies may be |
| 280 | increased up to an amount not exceeding ten thousand dollars of |
| 281 | the assessed value of the real estate if the owner has attained |
| 282 | age sixty-five or is totally and permanently disabled and if the |
| 283 | owner is not entitled to the exemption provided in subsection |
| 284 | (d). |
| 285 | (d) By general law and subject to conditions specified |
| 286 | therein, any person who is entitled to receive the homestead |
| 287 | exemption provided in subsection (a), who has attained age |
| 288 | sixty-five, and whose household income, as defined by general |
| 289 | law, does not exceed $23,604 is also entitled to an additional |
| 290 | exemption in an amount equal to one hundred percent of the |
| 291 | median just value of homesteads in the county in which the |
| 292 | homestead is located for the prior year. However, in any year, |
| 293 | such person shall receive only the larger of the exemption |
| 294 | provided in this subsection or the application of the cumulative |
| 295 | assessment limitation calculated pursuant to subsection (c) of |
| 296 | Section 4. The legislature shall provide for an annual |
| 297 | adjustment of the income limitation prescribed in this |
| 298 | subsection for changes in the cost of living and may provide |
| 299 | additional financial eligibility requirements or other |
| 300 | eligibility requirements. The exemption provided under this |
| 301 | subsection shall apply to all levies other than school district |
| 302 | levies the exemption shall be increased to a total of the |
| 303 | following amounts of assessed value of real estate for each levy |
| 304 | other than those of school districts: fifteen thousand dollars |
| 305 | with respect to 1980 assessments; twenty thousand dollars with |
| 306 | respect to 1981 assessments; twenty-five thousand dollars with |
| 307 | respect to assessments for 1982 and each year thereafter. |
| 308 | However, such increase shall not apply with respect to any |
| 309 | assessment roll until such roll is first determined to be in |
| 310 | compliance with the provisions of section 4 by a state agency |
| 311 | designated by general law. This subsection shall stand repealed |
| 312 | on the effective date of any amendment to section 4 which |
| 313 | provides for the assessment of homestead property at a specified |
| 314 | percentage of its just value. |
| 315 | (e) By general law and subject to conditions specified |
| 316 | therein, the Legislature may provide to renters, who are |
| 317 | permanent residents, ad valorem tax relief on all ad valorem tax |
| 318 | levies. Such ad valorem tax relief shall be in the form and |
| 319 | amount established by general law. |
| 320 | (f) The legislature may, by general law, allow counties or |
| 321 | municipalities, for the purpose of their respective tax levies |
| 322 | and subject to the provisions of general law, to grant an |
| 323 | additional homestead tax exemption not exceeding fifty thousand |
| 324 | dollars to any person who has the legal or equitable title to |
| 325 | real estate and maintains thereon the permanent residence of the |
| 326 | owner and who has attained age sixty-five and whose household |
| 327 | income, as defined by general law, does not exceed twenty |
| 328 | thousand dollars. The general law must allow counties and |
| 329 | municipalities to grant this additional exemption, within the |
| 330 | limits prescribed in this subsection, by ordinance adopted in |
| 331 | the manner prescribed by general law, and must provide for the |
| 332 | periodic adjustment of the income limitation prescribed in this |
| 333 | subsection for changes in the cost of living. |
| 334 | (g) Each veteran who is age 65 or older who is partially |
| 335 | or totally permanently disabled shall receive a discount from |
| 336 | the amount of the ad valorem tax otherwise owed on homestead |
| 337 | property the veteran owns and resides in if the disability was |
| 338 | combat related, the veteran was a resident of this state at the |
| 339 | time of entering the military service of the United States, and |
| 340 | the veteran was honorably discharged upon separation from |
| 341 | military service. The discount shall be in a percentage equal to |
| 342 | the percentage of the veteran's permanent, service-connected |
| 343 | disability as determined by the United States Department of |
| 344 | Veterans Affairs. To qualify for the discount granted by this |
| 345 | subsection, an applicant must submit to the county property |
| 346 | appraiser, by March 1, proof of residency at the time of |
| 347 | entering military service, an official letter from the United |
| 348 | States Department of Veterans Affairs stating the percentage of |
| 349 | the veteran's service-connected disability and such evidence |
| 350 | that reasonably identifies the disability as combat related, and |
| 351 | a copy of the veteran's honorable discharge. If the property |
| 352 | appraiser denies the request for a discount, the appraiser must |
| 353 | notify the applicant in writing of the reasons for the denial, |
| 354 | and the veteran may reapply. The Legislature may, by general |
| 355 | law, waive the annual application requirement in subsequent |
| 356 | years. This subsection shall take effect December 7, 2006, is |
| 357 | self-executing, and does not require implementing legislation. |
| 358 | SECTION 9. Local taxes.-- |
| 359 | (a) Counties, school districts, and municipalities shall, |
| 360 | and special districts may, be authorized by law to levy ad |
| 361 | valorem taxes and may be authorized by general law to levy other |
| 362 | taxes, for their respective purposes, except ad valorem taxes on |
| 363 | intangible personal property and taxes prohibited by this |
| 364 | constitution. |
| 365 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 366 | payment of bonds and taxes levied for periods not longer than |
| 367 | two years when authorized by vote of the electors who are the |
| 368 | owners of freeholds therein not wholly exempt from taxation, |
| 369 | shall not be levied in excess of the following millages upon the |
| 370 | assessed value of real estate and tangible personal property: |
| 371 | for all county purposes, ten mills; for all municipal purposes, |
| 372 | ten mills; for all school purposes, ten mills; for water |
| 373 | management purposes for the northwest portion of the state lying |
| 374 | west of the line between ranges two and three east, 0.05 mill; |
| 375 | for water management purposes for the remaining portions of the |
| 376 | state, 1.0 mill; and for all other special districts a millage |
| 377 | authorized by law approved by vote of the electors who are |
| 378 | owners of freeholds therein not wholly exempt from taxation. A |
| 379 | county furnishing municipal services may, to the extent |
| 380 | authorized by law, levy additional taxes within the limits fixed |
| 381 | for municipal purposes. |
| 382 | (c) By general law, the legislature shall limit the |
| 383 | authority of counties, municipalities, and special districts to |
| 384 | increase ad valorem taxes. |
| 385 | ARTICLE VIII |
| 386 | LOCAL GOVERNMENT |
| 387 | SECTION 1. Counties.-- |
| 388 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 389 | law into political subdivisions called counties. Counties may be |
| 390 | created, abolished or changed by law, with provision for payment |
| 391 | or apportionment of the public debt. |
| 392 | (b) COUNTY FUNDS. The care, custody and method of |
| 393 | disbursing county funds shall be provided by general law. |
| 394 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 395 | county government may be established by charter which shall be |
| 396 | adopted, amended or repealed only upon vote of the electors of |
| 397 | the county in a special election called for that purpose. |
| 398 | (d) COUNTY OFFICERS. |
| 399 | (1) There shall be elected by the electors of each county, |
| 400 | for terms of four years, a sheriff, a tax collector, a property |
| 401 | appraiser, a supervisor of elections, and a clerk of the circuit |
| 402 | court; except, when provided by county charter or special law |
| 403 | approved by vote of the electors of the county, any such county |
| 404 | officer may be chosen in another manner therein specified, or |
| 405 | any such county office may be abolished when all the duties of |
| 406 | the office prescribed by general law are transferred to another |
| 407 | office. |
| 408 | (2) There shall be elected by the electors of each county, |
| 409 | for terms of four years: |
| 410 | a. A property appraiser; or |
| 411 | b. A person responsible for the duties of a property |
| 412 | appraiser, as prescribed by general law, in counties in which, |
| 413 | as provided by county charter or special law approved by vote of |
| 414 | the electors of the county, the office of the property appraiser |
| 415 | has been abolished and all duties of the office prescribed by |
| 416 | general law have been transferred to another office. |
| 417 | (3) When not otherwise provided by county charter or |
| 418 | special law approved by vote of the electors, the clerk of the |
| 419 | circuit court shall be ex officio clerk of the board of county |
| 420 | commissioners, auditor, recorder and custodian of all county |
| 421 | funds. |
| 422 | (e) COMMISSIONERS. Except when otherwise provided by |
| 423 | county charter, the governing body of each county shall be a |
| 424 | board of county commissioners composed of five or seven members |
| 425 | serving staggered terms of four years. After each decennial |
| 426 | census the board of county commissioners shall divide the county |
| 427 | into districts of contiguous territory as nearly equal in |
| 428 | population as practicable. One commissioner residing in each |
| 429 | district shall be elected as provided by law. |
| 430 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 431 | county charters shall have such power of self-government as is |
| 432 | provided by general or special law. The board of county |
| 433 | commissioners of a county not operating under a charter may |
| 434 | enact, in a manner prescribed by general law, county ordinances |
| 435 | not inconsistent with general or special law, but an ordinance |
| 436 | in conflict with a municipal ordinance shall not be effective |
| 437 | within the municipality to the extent of such conflict. |
| 438 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 439 | charters shall have all powers of local self-government not |
| 440 | inconsistent with general law, or with special law approved by |
| 441 | vote of the electors. The governing body of a county operating |
| 442 | under a charter may enact county ordinances not inconsistent |
| 443 | with general law. The charter shall provide which shall prevail |
| 444 | in the event of conflict between county and municipal |
| 445 | ordinances. |
| 446 | (h) TAXES; LIMITATION. Property situate within |
| 447 | municipalities shall not be subject to taxation for services |
| 448 | rendered by the county exclusively for the benefit of the |
| 449 | property or residents in unincorporated areas. |
| 450 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 451 | filed with the custodian of state records and shall become |
| 452 | effective at such time thereafter as is provided by general law. |
| 453 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 454 | ordinances shall be prosecuted and punished as provided by law. |
| 455 | (k) COUNTY SEAT. In every county there shall be a county |
| 456 | seat at which shall be located the principal offices and |
| 457 | permanent records of all county officers. The county seat may |
| 458 | not be moved except as provided by general law. Branch offices |
| 459 | for the conduct of county business may be established elsewhere |
| 460 | in the county by resolution of the governing body of the county |
| 461 | in the manner prescribed by law. No instrument shall be deemed |
| 462 | recorded until filed at the county seat, or a branch office |
| 463 | designated by the governing body of the county for the recording |
| 464 | of instruments, according to law. |
| 465 | ARTICLE XII |
| 466 | SCHEDULE |
| 467 | SECTION 27. Election of property appraisers or persons |
| 468 | responsible for duties of a property appraiser required; |
| 469 | application.--The requirement in Section 1(d) of Article VIII |
| 470 | for a property appraiser or a person responsible for the duties |
| 471 | of a property appraiser to be elected by the electors of the |
| 472 | county shall apply in each county, including each charter |
| 473 | county, regardless of whether the charter was adopted pursuant |
| 474 | to Section 1(g) of Article VIII or pursuant to Section 9, |
| 475 | Section 10, Section 11, or Section 24 of Article VIII of the |
| 476 | Constitution of 1885, as amended and incorporated by reference |
| 477 | in Section 6(e) of Article VIII. Any county that does not |
| 478 | provide for the election of a property appraiser or a person |
| 479 | responsible for the duties of a property appraiser on the |
| 480 | effective date of the amendment to Section 1 of Article VIII of |
| 481 | this constitution shall provide for electing a property |
| 482 | appraiser or a person responsible for the duties of a property |
| 483 | appraiser at the next general election as provided by general |
| 484 | law. |
| 485 | SECTION 28. Property tax exemptions and ad valorem tax |
| 486 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 487 | Article VII providing a $25,000 exemption for tangible personal |
| 488 | property, providing an additional alternative homestead |
| 489 | exemption, authorizing transfer of the cumulative benefit from |
| 490 | the limitations on the assessment of homestead property, |
| 491 | creating a limitation on annual assessment increases for |
| 492 | specified real property, providing for an additional alternative |
| 493 | homestead exemption for low-income seniors, providing for |
| 494 | assessing rent-restricted affordable housing and commercial and |
| 495 | public-access waterfront property pursuant to general law, and |
| 496 | requiring the legislature to limit the authority of counties, |
| 497 | municipalities, and special districts to increase ad valorem |
| 498 | taxes, and the creation of Section 27 of this Article providing |
| 499 | for election of a county property appraiser or a person |
| 500 | responsible for the duties of a property appraiser, and this |
| 501 | section, if submitted to the electors of this state for approval |
| 502 | or rejection at a special election authorized by law to be held |
| 503 | on January 29, 2008, shall take effect upon approval by the |
| 504 | electors and shall operate retroactively to January 1, 2008, or, |
| 505 | if submitted to the electors of this state for approval or |
| 506 | rejection at the next general election, shall take effect |
| 507 | January 1 of the year following such general election. |
| 508 | BE IT FURTHER RESOLVED that the following statement be |
| 509 | placed on the ballot: |
| 510 | CONSTITUTIONAL REVISION |
| 511 | ARTICLE VII, SECTIONS 3, 4, 6, AND 9 |
| 512 | ARTICLE VIII, SECTION 1 |
| 513 | ARTICLE XII, SECTIONS 27 AND 28 |
| 514 | PROPERTY TAX EXEMPTIONS; LIMITATIONS ON AD VALOREM TAX |
| 515 | INCREASES; ELECTED PROPERTY APPRAISERS.--This revision proposes |
| 516 | changes to the State Constitution relating to ad valorem |
| 517 | taxation and elected property appraisers. With respect to |
| 518 | homestead property, this revision: (1) provides for an |
| 519 | additional alternative homestead exemption for most homeowners, |
| 520 | (2) provides for an additional alternative homestead exemption |
| 521 | for low-income seniors, and (3) provides for the transfer of |
| 522 | Save-Our-Homes benefits that are not related to school district |
| 523 | levies. With respect to nonhomestead property, this revision |
| 524 | allows the Legislature to provide by law for the assessment of |
| 525 | (4) affordable housing and (5) certain waterfront property under |
| 526 | specific circumstances, (6) provides a $25,000 exemption for |
| 527 | tangible personal property, and (7) provides for limitations on |
| 528 | assessment increases for real property that is not homestead |
| 529 | property. Further, this revision (8) requires the Legislature to |
| 530 | limit the authority of local governments other than school |
| 531 | districts to increase property taxes, and (9) requires all |
| 532 | county property appraisers or persons responsible for the duties |
| 533 | of a property appraiser in certain counties in which the office |
| 534 | of property appraiser has been abolished to be elected. |
| 535 | In more detail, this revision: |
| 536 | (1) Provides for an additional homestead exemption equal |
| 537 | to 40 percent of the median just value of homestead property in |
| 538 | the county for the prior year for the portion of the assessed |
| 539 | value greater than $50,000. This exemption applies in any year |
| 540 | in which the amount of the exemption exceeds the amount of the |
| 541 | cumulative assessment limitation provided under Save Our Homes. |
| 542 | This exemption does not apply to school district levies. |
| 543 | (2) Provides for an additional homestead exemption for |
| 544 | certain low-income seniors. Persons 65 or older whose household |
| 545 | income is less than $23,604, adjusted annually for inflation, |
| 546 | are entitled to an additional alternative homestead exemption. |
| 547 | This exemption applies in any year in which the amount of the |
| 548 | exemption exceeds the amount of the cumulative assessment |
| 549 | limitation provided under Save Our Homes. This exemption does |
| 550 | not apply to school district levies. |
| 551 | (3) Provides for the transfer of cumulative Save-Our-Homes |
| 552 | benefits in a manner that does not affect school district |
| 553 | levies. Homestead property owners will be able to transfer their |
| 554 | Save-Our-Homes benefit to a new homestead within 2 years after |
| 555 | relinquishing their previous homestead; except, if the new |
| 556 | homestead is established on January 1, 2008, the previous |
| 557 | homestead must have been relinquished in 2007. If the new |
| 558 | homestead has a higher just value than the old one, the benefit |
| 559 | can be transferred; if the new homestead has a lower just value, |
| 560 | the amount of benefit transferred will be reduced in proportion |
| 561 | of the just value of the new homestead to the just value of the |
| 562 | old homestead. The transferred benefit may not exceed $1 |
| 563 | million. This provision does not apply to school district levies |
| 564 | on the new homestead. |
| 565 | (4) Provides for assessing certain rent-restricted |
| 566 | affordable housing property as provided by general law. This |
| 567 | provision does not apply to school district levies. |
| 568 | (5) Provides for assessing certain waterfront property |
| 569 | used for commercial fishing, commercial water-dependent |
| 570 | activities, and public access as provided by general law. This |
| 571 | provision does not apply to school district levies. |
| 572 | (6) Authorizes an exemption from ad valorem taxes of |
| 573 | $25,000 of assessed value of tangible personal property. This |
| 574 | provision applies to all tax levies. |
| 575 | (7) Creates a limitation on assessment increases for |
| 576 | specified real property that is not entitled to the homestead |
| 577 | exemption. |
| 578 | (8) Requires the Legislature to limit the authority of |
| 579 | counties, municipalities, and special districts to increase ad |
| 580 | valorem taxes. |
| 581 | (9) Requires each county to elect a property appraiser or |
| 582 | person responsible for the duties of a property appraiser as a |
| 583 | county officer and eliminates the option for choosing that |
| 584 | county officer in any other manner provided by county charter or |
| 585 | special law approved by vote of the electors of the county. The |
| 586 | requirement that a property appraiser or person responsible for |
| 587 | the duties of a property appraiser be elected by the electors of |
| 588 | the county applies in each county without exception, including |
| 589 | each charter county, regardless of the authority under which the |
| 590 | charter was adopted and notwithstanding constitutional grants of |
| 591 | authority to charter counties. |
| 592 | Further, this revision: |
| 593 | a. Repeals obsolete language on the homestead exemption |
| 594 | when it was less than $25,000 and did not apply uniformly to |
| 595 | property taxes levied by all local governments. |
| 596 | b. Moves two current provisions related to the homestead |
| 597 | exemption and makes them applicable to the increased homestead |
| 598 | exemption. |
| 599 | c. Schedules the changes to take effect upon approval by |
| 600 | the electors and operate retroactively to January 1, 2008, if |
| 601 | approved in a special election held on January 29, 2008, or to |
| 602 | take effect January 1, 2009, if approved in the general election |
| 603 | held in November of 2008. |
| 604 |
|
| 605 | ----------------------------------------------------- |
| 606 | T I T L E A M E N D M E N T |
| 607 | Remove the entire title and insert: |
| 608 | House Joint Resolution |
| 609 | A joint resolution proposing amendments to Sections 3, 4, |
| 610 | 6, and 9 of Article VII and Section 1 of Article VIII and |
| 611 | the creation of Sections 27 and 28 of Article XII of the |
| 612 | State Constitution, to require an exemption from ad |
| 613 | valorem taxation for tangible personal property, to |
| 614 | provide for the transfer of the cumulative benefit from |
| 615 | the limitation on the assessed value of homestead |
| 616 | property, to provide for assessing rent-restricted |
| 617 | affordable housing and commercial and public-access |
| 618 | waterfront property by general law, to create a limitation |
| 619 | on annual assessment increases for specified real |
| 620 | property, to create an additional alternative homestead |
| 621 | exemption, to provide for an additional alternative |
| 622 | homestead exemption for low-income seniors, to require the |
| 623 | Legislature to limit county, municipality, and special |
| 624 | district authority to increase ad valorem taxes, to |
| 625 | require each county to have an elected property appraiser |
| 626 | or person responsible for the duties of a property |
| 627 | appraiser in certain counties in which the office of |
| 628 | property appraiser has been abolished, and to provide an |
| 629 | effective date if such amendments are adopted. |