| 1 | Representative(s) Seiler offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove line(s) 343-468 and insert: |
| 5 | exempt from ad valorem taxation in any taxing jurisdiction that |
| 6 | elects to grant the exemption by majority vote. The legislature |
| 7 | shall provide for an annual adjustment of the income limitation |
| 8 | prescribed in this subsection for changes in the cost of living |
| 9 | and may provide additional financial eligibility requirements or |
| 10 | other eligibility requirements. |
| 11 | SECTION 9. Local taxes.-- |
| 12 | (a) Counties, school districts, and municipalities shall, |
| 13 | and special districts may, be authorized by law to levy ad |
| 14 | valorem taxes and may be authorized by general law to levy other |
| 15 | taxes, for their respective purposes, except ad valorem taxes on |
| 16 | intangible personal property and taxes prohibited by this |
| 17 | constitution. |
| 18 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 19 | payment of bonds and taxes levied for periods not longer than |
| 20 | two years when authorized by vote of the electors who are the |
| 21 | owners of freeholds therein not wholly exempt from taxation, |
| 22 | shall not be levied in excess of the following millages upon the |
| 23 | assessed value of real estate and tangible personal property: |
| 24 | for all county purposes, ten mills; for all municipal purposes, |
| 25 | ten mills; for all school purposes, ten mills; for water |
| 26 | management purposes for the northwest portion of the state lying |
| 27 | west of the line between ranges two and three east, 0.05 mill; |
| 28 | for water management purposes for the remaining portions of the |
| 29 | state, 1.0 mill; and for all other special districts a millage |
| 30 | authorized by law approved by vote of the electors who are |
| 31 | owners of freeholds therein not wholly exempt from taxation. A |
| 32 | county furnishing municipal services may, to the extent |
| 33 | authorized by law, levy additional taxes within the limits fixed |
| 34 | for municipal purposes. |
| 35 | (c) By general law, the legislature shall limit the |
| 36 | authority of counties, municipalities, and special districts to |
| 37 | increase ad valorem taxes. |
| 38 | ARTICLE VIII |
| 39 | LOCAL GOVERNMENT |
| 40 | SECTION 1. Counties.-- |
| 41 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 42 | law into political subdivisions called counties. Counties may be |
| 43 | created, abolished or changed by law, with provision for payment |
| 44 | or apportionment of the public debt. |
| 45 | (b) COUNTY FUNDS. The care, custody and method of |
| 46 | disbursing county funds shall be provided by general law. |
| 47 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 48 | county government may be established by charter which shall be |
| 49 | adopted, amended or repealed only upon vote of the electors of |
| 50 | the county in a special election called for that purpose. |
| 51 | (d) COUNTY OFFICERS. There shall be elected by the |
| 52 | electors of each county, for terms of four years, a sheriff, a |
| 53 | tax collector, a property appraiser, a supervisor of elections, |
| 54 | and a clerk of the circuit court; except, when provided by |
| 55 | county charter or special law approved by vote of the electors |
| 56 | of the county, any county officer other than a property |
| 57 | appraiser may be chosen in another manner therein specified, or |
| 58 | any county office other than the office of property appraiser |
| 59 | may be abolished when all the duties of the office prescribed by |
| 60 | general law are transferred to another office. When not |
| 61 | otherwise provided by county charter or special law approved by |
| 62 | vote of the electors, the clerk of the circuit court shall be ex |
| 63 | officio clerk of the board of county commissioners, auditor, |
| 64 | recorder and custodian of all county funds. |
| 65 | (e) COMMISSIONERS. Except when otherwise provided by |
| 66 | county charter, the governing body of each county shall be a |
| 67 | board of county commissioners composed of five or seven members |
| 68 | serving staggered terms of four years. After each decennial |
| 69 | census the board of county commissioners shall divide the county |
| 70 | into districts of contiguous territory as nearly equal in |
| 71 | population as practicable. One commissioner residing in each |
| 72 | district shall be elected as provided by law. |
| 73 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 74 | county charters shall have such power of self-government as is |
| 75 | provided by general or special law. The board of county |
| 76 | commissioners of a county not operating under a charter may |
| 77 | enact, in a manner prescribed by general law, county ordinances |
| 78 | not inconsistent with general or special law, but an ordinance |
| 79 | in conflict with a municipal ordinance shall not be effective |
| 80 | within the municipality to the extent of such conflict. |
| 81 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 82 | charters shall have all powers of local self-government not |
| 83 | inconsistent with general law, or with special law approved by |
| 84 | vote of the electors. The governing body of a county operating |
| 85 | under a charter may enact county ordinances not inconsistent |
| 86 | with general law. The charter shall provide which shall prevail |
| 87 | in the event of conflict between county and municipal |
| 88 | ordinances. |
| 89 | (h) TAXES; LIMITATION. Property situate within |
| 90 | municipalities shall not be subject to taxation for services |
| 91 | rendered by the county exclusively for the benefit of the |
| 92 | property or residents in unincorporated areas. |
| 93 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 94 | filed with the custodian of state records and shall become |
| 95 | effective at such time thereafter as is provided by general law. |
| 96 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 97 | ordinances shall be prosecuted and punished as provided by law. |
| 98 | (k) COUNTY SEAT. In every county there shall be a county |
| 99 | seat at which shall be located the principal offices and |
| 100 | permanent records of all county officers. The county seat may |
| 101 | not be moved except as provided by general law. Branch offices |
| 102 | for the conduct of county business may be established elsewhere |
| 103 | in the county by resolution of the governing body of the county |
| 104 | in the manner prescribed by law. No instrument shall be deemed |
| 105 | recorded until filed at the county seat, or a branch office |
| 106 | designated by the governing body of the county for the recording |
| 107 | of instruments, according to law. |
| 108 | ARTICLE XII |
| 109 | SCHEDULE |
| 110 | SECTION 27. Elected property appraisers; application.--The |
| 111 | requirement in Section 1(d) of Article VIII for a property |
| 112 | appraiser to be elected by the electors of the county shall |
| 113 | apply in each county, including each charter county, regardless |
| 114 | of whether the charter was adopted pursuant to Section 1(g) of |
| 115 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 116 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 117 | amended and incorporated by reference in Section 6(e) of Article |
| 118 | VIII. Any county that does not have an elected property |
| 119 | appraiser on the effective date of the amendment to Section 1 of |
| 120 | Article VIII of this constitution shall provide for electing a |
| 121 | property appraiser at the next general election as provided by |
| 122 | general law. |
| 123 | SECTION 28. Property tax exemptions and ad valorem tax |
| 124 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 125 | Article VII, providing a $25,000 exemption from ad valorem |
| 126 | taxation for tangible personal property, providing an additional |
| 127 | $25,000 homestead exemption, authorizing the transfer of the |
| 128 | accrued benefit from the limitation on the assessment of |
| 129 | homestead property, providing an additional homestead exemption |
| 130 | for first-time homestead property owners, providing a complete |
| 131 | homestead exemption for low-income seniors in taxing |
| 132 | jurisdictions electing to provide the exemption by majority |
| 133 | vote, providing for |
| 134 |
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| 135 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 136 | Remove line(s) 496-520 and insert: |
| 137 | homestead exemption for most homestead owners, 2) exempts |
| 138 | certain low-income seniors from ad valorem tax on their |
| 139 | homesteads in taxing jurisdictions electing to provide the |
| 140 | exemption by majority vote, 3) provides an additional homestead |
| 141 | exemption that diminishes over time for first-time Florida |
| 142 | homebuyers, and 4) provides for the transfer of accumulated Save |
| 143 | Our Homes benefits. With respect to non-homestead property, this |
| 144 | revision allows the Legislature to limit ad valorem assessments |
| 145 | on 5) affordable housing and 6) on working waterfronts under |
| 146 | specific circumstances, 7) provides a $25,000 exemption for |
| 147 | tangible personal property, and 8) limits annual increases in |
| 148 | assessments of nonhomestead real property. Further, this |
| 149 | revision 9) requires the Legislature to limit the authority of |
| 150 | local governments other than school districts to increase |
| 151 | property taxes, and 10) requires all county property appraisers |
| 152 | to be elected. |
| 153 | In more detail, this revision: |
| 154 | 1. Increases the homestead exemption by providing an |
| 155 | additional $25,000 homestead exemption for the portion of the |
| 156 | assessed value above $50,000 up to $75,000. This exemption does |
| 157 | not apply to school taxes. |
| 158 | 2. Exempts certain low-income seniors from ad valorem tax |
| 159 | on their homes in taxing jurisdictions electing to provide the |
| 160 | exemption by majority vote. Persons 65 or older whose household |
| 161 | income is less than $23,604, adjusted annually for inflation, |
| 162 | will be totally exempt from ad valorem taxes, including school |
| 163 | taxes, on their homestead property. |
| 164 |
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| 165 | ======= T I T L E A M E N D M E N T ======= |
| 166 | Remove line(s) 14 and 15 and insert: |
| 167 | first-time homestead property owners, to provide a complete |
| 168 | homestead exemption for low-income seniors in taxing |
| 169 | jurisdictions voting to grant the exemption, to |