Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
Barcode 874950
CHAMBER ACTION
Senate House
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10/17/2007 02:54 PM .
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11 Senators Geller, Deutch, Ring, Justice, Rich, Bullard,
12 Aronberg, Lawson, Joyner, Dawson, and Siplin moved the
13 following amendment:
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15 Senate Amendment (with title amendment)
16 Delete everything after the enacting clause
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18 and insert:
19 That the following amendments to Sections 3, 4, and 6
20 of Article VII and the creation of Section 27 of Article XII
21 of the State Constitution are agreed to and shall be submitted
22 to the electors of this state for approval or rejection at the
23 next general election or at an earlier special election
24 specifically authorized by law for that purpose:
25 ARTICLE VII
26 FINANCE AND TAXATION
27 SECTION 3. Taxes; exemptions.--
28 (a) All property owned by a municipality and used
29 exclusively by it for municipal or public purposes shall be
30 exempt from taxation. A municipality, owning property outside
31 the municipality, may be required by general law to make
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
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1 payment to the taxing unit in which the property is
2 located. Such portions of property as are used predominantly
3 for educational, literary, scientific, religious or charitable
4 purposes may be exempted by general law from taxation.
5 (b) There shall be exempt from taxation, cumulatively,
6 to every head of a family residing in this state, household
7 goods and personal effects to the value fixed by general law,
8 not less than one thousand dollars, and to every widow or
9 widower or person who is blind or totally and permanently
10 disabled, property to the value fixed by general law not less
11 than five hundred dollars.
12 (c) Any county or municipality may, for the purpose of
13 its respective tax levy and subject to the provisions of this
14 subsection and general law, grant community and economic
15 development ad valorem tax exemptions to new businesses and
16 expansions of existing businesses, as defined by general law.
17 Such an exemption may be granted only by ordinance of the
18 county or municipality, and only after the electors of the
19 county or municipality voting on such question in a referendum
20 authorize the county or municipality to adopt such
21 ordinances. An exemption so granted shall apply to
22 improvements to real property made by or for the use of a new
23 business and improvements to real property related to the
24 expansion of an existing business and shall also apply to
25 tangible personal property of such new business and tangible
26 personal property related to the expansion of an existing
27 business. The amount or limits of the amount of such exemption
28 shall be specified by general law. The period of time for
29 which such exemption may be granted to a new business or
30 expansion of an existing business shall be determined by
31 general law. The authority to grant such exemption shall
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
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1 expire ten years from the date of approval by the electors of
2 the county or municipality, and may be renewable by referendum
3 as provided by general law.
4 (d) By general law and subject to conditions specified
5 therein, there may be granted an ad valorem tax exemption to a
6 renewable energy source device and to real property on which
7 such device is installed and operated, to the value fixed by
8 general law not to exceed the original cost of the device, and
9 for the period of time fixed by general law not to exceed ten
10 years.
11 (e) Any county or municipality may, for the purpose of
12 its respective tax levy and subject to the provisions of this
13 subsection and general law, grant historic preservation ad
14 valorem tax exemptions to owners of historic properties. This
15 exemption may be granted only by ordinance of the county or
16 municipality. The amount or limits of the amount of this
17 exemption and the requirements for eligible properties must be
18 specified by general law. The period of time for which this
19 exemption may be granted to a property owner shall be
20 determined by general law.
21 (f) By general law and subject to conditions specified
22 therein, twenty-five thousand dollars of the assessed value of
23 property subject to tangible personal property tax shall be
24 exempt from ad valorem taxation.
25 SECTION 4. Taxation; assessments.--By general law
26 regulations shall be prescribed which shall secure a just
27 valuation of all property for ad valorem taxation, provided:
28 (a) Agricultural land, land producing high water
29 recharge to Florida's aquifers, or land used exclusively for
30 noncommercial recreational purposes may be classified by
31 general law and assessed solely on the basis of character or
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
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1 use.
2 (b) Pursuant to general law tangible personal property
3 held for sale as stock in trade and livestock may be valued
4 for taxation at a specified percentage of its value, may be
5 classified for tax purposes, or may be exempted from taxation.
6 (c) All persons entitled to a homestead exemption
7 under Section 6 of this Article shall have their homestead
8 assessed at just value as of January 1 of the year following
9 the effective date of this amendment. This assessment shall
10 change only as provided herein.
11 (1) Assessments subject to this provision shall be
12 changed annually on January 1st of each year; but those
13 changes in assessments shall not exceed the lower of the
14 following:
15 a. Three percent (3%) of the assessment for the prior
16 year.
17 b. The percent change in the Consumer Price Index for
18 all urban consumers, U.S. City Average, all items 1967=100, or
19 successor reports for the preceding calendar year as initially
20 reported by the United States Department of Labor, Bureau of
21 Labor Statistics.
22 (2) No assessment shall exceed just value.
23 (3) After any change of ownership, as provided by
24 general law, homestead property shall be assessed at just
25 value as of January 1 of the following year, unless the
26 provisions of paragraph (8) apply. Thereafter, the homestead
27 shall be assessed as provided herein.
28 (4) New homestead property shall be assessed at just
29 value as of January 1st of the year following the
30 establishment of the homestead, unless the provisions of
31 paragraph (8) apply. That assessment shall only change as
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
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1 provided herein.
2 (5) Changes, additions, reductions, or improvements to
3 homestead property shall be assessed as provided for by
4 general law; provided, however, after the adjustment for any
5 change, addition, reduction, or improvement, the property
6 shall be assessed as provided herein.
7 (6) In the event of a termination of homestead status,
8 the property shall be assessed as provided by general law.
9 (7) The provisions of this amendment are severable. If
10 any of the provisions of this amendment shall be held
11 unconstitutional by any court of competent jurisdiction, the
12 decision of such court shall not affect or impair any
13 remaining provisions of this amendment.
14 (8)a. For all levies other than school district
15 levies, a person who establishes a new homestead as of January
16 1, 2009, or January 1 of any subsequent year and who has
17 received a homestead exemption pursuant to Section 6 of
18 Article VII of this constitution as of January 1 of either of
19 the two years immediately preceding the establishment of the
20 new homestead is entitled to have the new homestead assessed
21 at less than just value. A person who establishes a new
22 homestead as of January 1, 2008, is entitled to have the new
23 homestead assessed at less than just value only if that person
24 received a homestead exemption on January 1, 2007. The
25 assessed value of the newly established homestead shall be
26 determined as follows:
27 1. If the just value of the new homestead is greater
28 than or equal to the just value of the prior homestead of the
29 person establishing the new homestead as of January 1 of the
30 year in which the prior homestead was abandoned, the assessed
31 value of the new homestead shall be the just value of the new
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1 homestead minus an amount equal to the lesser of $1 million or
2 the difference between the just value and the assessed value
3 of the prior homestead as of January 1 of the year in which
4 the prior homestead was abandoned. Thereafter, the homestead
5 shall be assessed as provided herein.
6 2. If the just value of the new homestead is less than
7 the just value of the prior homestead of the person
8 establishing the new homestead as of January 1 of the year in
9 which the prior homestead was abandoned, the assessed value of
10 the new homestead shall be equal to the just value of the new
11 homestead divided by the just value of the prior homestead and
12 multiplied by the assessed value of the prior homestead.
13 However, if the difference between the just value of the new
14 homestead and the assessed value of the new homestead
15 calculated pursuant to this sub-subparagraph is greater than
16 $1 million the assessed value of the new homestead shall be
17 increased so that the difference between the just value and
18 the assessed value equals $1 million. Thereafter, the
19 homestead shall be assessed as provided herein.
20 b. By general law and subject to conditions specified
21 therein, the Legislature shall provide for application of this
22 paragraph to property owned by more than one person.
23 (d) The legislature may, by general law, for
24 assessment purposes and subject to the provisions of this
25 subsection, allow counties and municipalities to authorize by
26 ordinance that historic property may be assessed solely on the
27 basis of character or use. Such character or use assessment
28 shall apply only to the jurisdiction adopting the ordinance.
29 The requirements for eligible properties must be specified by
30 general law.
31 (e) A county may, in the manner prescribed by general
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Bill No. CS for SJR 2-D
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1 law, provide for a reduction in the assessed value of
2 homestead property to the extent of any increase in the
3 assessed value of that property which results from the
4 construction or reconstruction of the property for the purpose
5 of providing living quarters for one or more natural or
6 adoptive grandparents or parents of the owner of the property
7 or of the owner's spouse if at least one of the grandparents
8 or parents for whom the living quarters are provided is 62
9 years of age or older. Such a reduction may not exceed the
10 lesser of the following:
11 (1) The increase in assessed value resulting from
12 construction or reconstruction of the property.
13 (2) Twenty percent of the total assessed value of the
14 property as improved.
15 SECTION 6. Homestead exemptions.--
16 (a) Every person who has the legal or equitable title
17 to real estate and maintains thereon the permanent residence
18 of the owner, or another legally or naturally dependent upon
19 the owner, shall be exempt from taxation thereon, except
20 assessments for special benefits, up to the assessed valuation
21 of twenty-five five thousand dollars and, for all levies other
22 than school district levies and levies for dependent or
23 independent special districts or municipal service taxing
24 units the primary function of which is to provide emergency
25 medical or fire rescue services, on the assessed valuation
26 greater than fifty thousand dollars and up to seventy-five
27 thousand dollars if the just value of the real estate is less
28 than $500,000, upon establishment of right thereto in the
29 manner prescribed by law. The real estate may be held by
30 legal or equitable title, by the entireties, jointly, in
31 common, as a condominium, or indirectly by stock ownership or
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1 membership representing the owner's or member's proprietary
2 interest in a corporation owning a fee or a leasehold
3 initially in excess of ninety-eight years. The exemption shall
4 not apply with respect to any assessment roll until such roll
5 is first determined to be in compliance with the provisions of
6 section 4 by a state agency designated by general law. This
7 exemption is repealed on the effective date of any amendment
8 to this Article which provides for the assessment of homestead
9 property at less than just value.
10 (b) Not more than one exemption shall be allowed any
11 individual or family unit or with respect to any residential
12 unit. No exemption shall exceed the value of the real estate
13 assessable to the owner or, in case of ownership through stock
14 or membership in a corporation, the value of the proportion
15 which the interest in the corporation bears to the assessed
16 value of the property.
17 (c) As provided by general law and subject to
18 conditions specified therein, each person who establishes the
19 right to receive the homestead exemption provided in
20 subsection (a) within one year after purchasing the homestead
21 property and who had not previously owned property receiving
22 the homestead exemption provided in subsection (a) is entitled
23 to an additional homestead exemption in an amount equal to
24 twenty-five percent of the homestead property's just value on
25 January 1 of the year in which the homestead is established,
26 not to exceed twenty-five percent of the median just value of
27 homesteads in the county in which the homestead is located in
28 the year prior to establishing the new homestead. This
29 exemption is not available if any owner of the property has
30 previously owned property that received the homestead
31 exemption provided in subsection (a). The additional homestead
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Florida Senate - 2007 SENATOR AMENDMENT
Bill No. CS for SJR 2-D
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1 exemption shall be reduced each year by the difference between
2 the homestead's just value and assessed value as determined
3 under subsection (c) of Section 4 until the value of the
4 exemption is reduced to zero. The exemption provided under
5 this subsection shall apply to all levies other than school
6 district levies.
7 (c) By general law and subject to conditions specified
8 therein, the exemption shall be increased to a total of
9 twenty-five thousand dollars of the assessed value of the real
10 estate for each school district levy. By general law and
11 subject to conditions specified therein, the exemption for all
12 other levies may be increased up to an amount not exceeding
13 ten thousand dollars of the assessed value of the real estate
14 if the owner has attained age sixty-five or is totally and
15 permanently disabled and if the owner is not entitled to the
16 exemption provided in subsection (d).
17 (d) By general law and subject to conditions specified
18 therein, the exemption shall be increased to a total of the
19 following amounts of assessed value of real estate for each
20 levy other than those of school districts: fifteen thousand
21 dollars with respect to 1980 assessments; twenty thousand
22 dollars with respect to 1981 assessments; twenty-five thousand
23 dollars with respect to assessments for 1982 and each year
24 thereafter. However, such increase shall not apply with
25 respect to any assessment roll until such roll is first
26 determined to be in compliance with the provisions of section
27 4 by a state agency designated by general law. This
28 subsection shall stand repealed on the effective date of any
29 amendment to section 4 which provides for the assessment of
30 homestead property at a specified percentage of its just
31 value.
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1 (d)(e) By general law and subject to conditions
2 specified therein, the Legislature may provide to renters, who
3 are permanent residents, ad valorem tax relief on all ad
4 valorem tax levies. Such ad valorem tax relief shall be in the
5 form and amount established by general law.
6 (e)(f) The legislature may, by general law, require
7 allow counties or municipalities, for the purpose of their
8 respective tax levies and subject to the provisions of general
9 law, to grant an additional homestead tax exemption not
10 exceeding fifty thousand dollars to any person who has the
11 legal or equitable title to real estate and maintains thereon
12 the permanent residence of the owner and who has attained age
13 sixty-five and whose household income, as defined by general
14 law, does not exceed twenty thousand dollars. The general law
15 must allow counties and municipalities to grant this
16 additional exemption, within the limits prescribed in this
17 subsection, by ordinance adopted in the manner prescribed by
18 general law, and must provide for the periodic adjustment of
19 the income limitation prescribed in this subsection for
20 changes in the cost of living.
21 (f)(g) Each veteran who is age 65 or older who is
22 partially or totally permanently disabled shall receive a
23 discount from the amount of the ad valorem tax otherwise owed
24 on homestead property the veteran owns and resides in if the
25 disability was combat related, the veteran was a resident of
26 this state at the time of entering the military service of the
27 United States, and the veteran was honorably discharged upon
28 separation from military service. The discount shall be in a
29 percentage equal to the percentage of the veteran's permanent,
30 service-connected disability as determined by the United
31 States Department of Veterans Affairs. To qualify for the
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1 discount granted by this subsection, an applicant must submit
2 to the county property appraiser, by March 1, proof of
3 residency at the time of entering military service, an
4 official letter from the United States Department of Veterans
5 Affairs stating the percentage of the veteran's
6 service-connected disability and such evidence that reasonably
7 identifies the disability as combat related, and a copy of the
8 veteran's honorable discharge. If the property appraiser
9 denies the request for a discount, the appraiser must notify
10 the applicant in writing of the reasons for the denial, and
11 the veteran may reapply. The Legislature may, by general law,
12 waive the annual application requirement in subsequent years.
13 This subsection shall take effect December 7, 2006, is
14 self-executing, and does not require implementing legislation.
15 ARTICLE XII
16 SCHEDULE
17 Section 27. Property tax exemptions.--The amendments
18 to Sections 3, 4, and 6 of Article VII, providing a $25,000
19 exemption for tangible personal property, providing an
20 additional $25,000 homestead exemption, authorizing transfer
21 of the accrued benefit from the limitations on the assessment
22 of homestead property, providing an additional homestead
23 exemption for first-time homestead property owners, requiring
24 local governments to provide an additional homestead exemption
25 for low-income seniors, and this section, if submitted to the
26 electors of this state for approval or rejection at a special
27 election authorized by law to be held on January 29, 2008,
28 shall take effect upon approval by the electors and shall
29 operate retroactively to January 1, 2008, or, if submitted to
30 the electors of this state for approval or rejection at the
31 next general election, shall take effect January 1 of the year
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1 following such general election.
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4 ================ T I T L E A M E N D M E N T ===============
5 And the title is amended as follows:
6 Delete everything before the enacting clause
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8 and insert:
9 Senate Joint Resolution
10 A joint resolution proposing amendments to
11 Sections 3, 4, and 6 of Article VII and the
12 creation of Section 27 of Article XII of the
13 State Constitution, to provide for an exemption
14 from ad valorem taxation for tangible personal
15 property, to provide for the transfer of the
16 accrued benefit from the limitation on the
17 assessed value of homestead property, to
18 increase the homestead exemption for certain
19 homestead property owners, to create an
20 additional homestead exemption for first-time
21 homestead property owners, and to provide an
22 effective date if such amendments are adopted.
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