Amendment
Bill No. 7001D
Amendment No. 075717
CHAMBER ACTION
Senate House
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1Representative(s) Seiler offered the following:
2
3     Amendment (with ballot statement and title amendments)
4     Remove line(s) 24-484 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 this Article as of
125January 1 of either of the two years immediately preceding the
126establishment of the new homestead is entitled to have the new
127homestead assessed at less than just value. A person who
128establishes a new homestead as of January 1, 2008, is entitled
129to have the new homestead assessed at less than just value only
130if that person received a homestead exemption on January 1,
1312007. The assessed value of the newly established homestead
132shall 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
188exclusively for commercial fishing purposes or that is open to
189the public and used predominantly for commercial water-dependent
190activities or for public access to waters that are navigable may
191be assessed as provided by general law, subject to conditions or
192limitations specified therein. For purposes of this paragraph,
193the term "water-dependent activity" means any activity that can
194be conducted only on, in, over, or adjacent to waters that are
195navigable and that requires direct access to water and involves
196the use of water as an integral part of such activity. This
197subsection shall apply to all levies other than school district
198levies.
199     (h)  Increases in assessments each year for all property
200other than property entitled to the assessment increase
201limitations provided in this section shall not exceed the
202limitations specified in paragraph (1) of subsection (c) of this
203section.
204     SECTION 6.  Homestead exemptions.--
205     (a)  Every person who has the legal or equitable title to
206real estate and maintains thereon the permanent residence of the
207owner, or another legally or naturally dependent upon the owner,
208shall be exempt from taxation thereon, except assessments for
209special benefits, up to the assessed valuation of twenty-five
210five thousand dollars and, for all levies other than school
211district levies, on the assessed valuation greater than fifty
212thousand dollars and up to seventy-five thousand dollars, upon
213establishment of right thereto in the manner prescribed by law.  
214The real estate may be held by legal or equitable title, by the
215entireties, jointly, in common, as a condominium, or indirectly
216by stock ownership or membership representing the owner's or
217member's proprietary interest in a corporation owning a fee or a
218leasehold initially in excess of ninety-eight years. The
219exemption shall not apply with respect to any assessment roll
220until such roll is first determined to be in compliance with the
221provisions of Section 4 of this Article by a state agency
222designated by general law. This exemption is repealed on the
223effective date of any amendment to Section 4 of this Article
224that provides for the assessment of homestead property at less
225than just value.
226     (b)  Not more than one exemption shall be allowed any
227individual or family unit or with respect to any residential
228unit. No exemption shall exceed the value of the real estate
229assessable to the owner or, in case of ownership through stock
230or membership in a corporation, the value of the proportion
231which the interest in the corporation bears to the assessed
232value of the property.
233     (c)  As provided by general law and subject to conditions
234specified therein, each person who establishes the right to
235receive the homestead exemption provided in subsection (a)
236within one year after purchasing the homestead property and who
237had not previously owned property receiving the homestead
238exemption provided in subsection (a) is entitled to an
239additional homestead exemption in an amount equal to twenty-five
240percent of the homestead property's just value on January 1 of
241the year the homestead exemption is established, not to exceed
242twenty-five percent of the median just value of homesteads in
243the county in which the homestead is located in the year prior
244to establishing the new homestead. This exemption is not
245available if any owner of the property has previously owned
246property that received the homestead exemption provided in
247subsection (a). The additional homestead exemption shall be
248reduced each year by the difference between the homestead's just
249value and assessed value as determined under subsection (c) of
250Section 4 of this Article until the value of the exemption is
251reduced to zero. The exemption provided under this subsection
252shall apply to all levies other than school district levies.
253     (c)  By general law and subject to conditions specified
254therein, the exemption shall be increased to a total of twenty-
255five thousand dollars of the assessed value of the real estate
256for each school district levy. By general law and subject to
257conditions specified therein, the exemption for all other levies
258may be increased up to an amount not exceeding ten thousand
259dollars of the assessed value of the real estate if the owner
260has attained age sixty-five or is totally and permanently
261disabled and if the owner is not entitled to the exemption
262provided in subsection (d).
263     (d)  By general law and subject to conditions specified
264therein, the exemption shall be increased to a total of the
265following amounts of assessed value of real estate for each levy
266other than those of school districts: fifteen thousand dollars
267with respect to 1980 assessments; twenty thousand dollars with
268respect to 1981 assessments; twenty-five thousand dollars with
269respect to assessments for 1982 and each year thereafter.
270However, such increase shall not apply with respect to any
271assessment roll until such roll is first determined to be in
272compliance with the provisions of section 4 by a state agency
273designated by general law.  This subsection shall stand repealed
274on the effective date of any amendment to section 4 which
275provides for the assessment of homestead property at a specified
276percentage of its just value.
277     (d)(e)  By general law and subject to conditions specified
278therein, the Legislature may provide to renters, who are
279permanent residents, ad valorem tax relief on all ad valorem tax
280levies. Such ad valorem tax relief shall be in the form and
281amount established by general law.
282     (e)(f)  The legislature may, by general law, allow counties
283or municipalities, for the purpose of their respective tax
284levies and subject to the provisions of general law, to grant an
285additional homestead tax exemption not exceeding fifty thousand
286dollars to any person who has the legal or equitable title to
287real estate and maintains thereon the permanent residence of the
288owner and who has attained age sixty-five and whose household
289income, as defined by general law, does not exceed twenty
290thousand dollars. The general law must allow counties and
291municipalities to grant this additional exemption, within the
292limits prescribed in this subsection, by ordinance adopted in
293the manner prescribed by general law, and must provide for the
294periodic adjustment of the income limitation prescribed in this
295subsection for changes in the cost of living.
296     (f)(g)  Each veteran who is age 65 or older who is
297partially or totally permanently disabled shall receive a
298discount from the amount of the ad valorem tax otherwise owed on
299homestead property the veteran owns and resides in if the
300disability was combat related, the veteran was a resident of
301this state at the time of entering the military service of the
302United States, and the veteran was honorably discharged upon
303separation from military service. The discount shall be in a
304percentage equal to the percentage of the veteran's permanent,
305service-connected disability as determined by the United States
306Department of Veterans Affairs. To qualify for the discount
307granted by this subsection, an applicant must submit to the
308county property appraiser, by March 1, proof of residency at the
309time of entering military service, an official letter from the
310United States Department of Veterans Affairs stating the
311percentage of the veteran's service-connected disability and
312such evidence that reasonably identifies the disability as
313combat related, and a copy of the veteran's honorable discharge.
314If the property appraiser denies the request for a discount, the
315appraiser must notify the applicant in writing of the reasons
316for the denial, and the veteran may reapply. The Legislature
317may, by general law, waive the annual application requirement in
318subsequent years. This subsection shall take effect December 7,
3192006, is self-executing, and does not require implementing
320legislation.
321     (g)  Real property owned and used as a homestead by a
322person who has attained age sixty-five and whose household
323income, as defined by general law, does not exceed $23,604 is
324exempt from ad valorem taxation. The legislature shall provide
325for an annual adjustment of the income limitation prescribed in
326this subsection for changes in the cost of living and may
327provide additional financial eligibility requirements or other
328eligibility requirements.
329
ARTICLE VIII
330
LOCAL GOVERNMENT
331     SECTION 1.  Counties.--
332     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
333law into political subdivisions called counties. Counties may be
334created, abolished or changed by law, with provision for payment
335or apportionment of the public debt.
336     (b)  COUNTY FUNDS.  The care, custody and method of
337disbursing county funds shall be provided by general law.
338     (c)  GOVERNMENT.  Pursuant to general or special law, a
339county government may be established by charter which shall be
340adopted, amended or repealed only upon vote of the electors of
341the county in a special election called for that purpose.
342     (d)  COUNTY OFFICERS.  There shall be elected by the
343electors of each county, for terms of four years, a sheriff, a
344tax collector, a property appraiser, a supervisor of elections,
345and a clerk of the circuit court; except, when provided by
346county charter or special law approved by vote of the electors
347of the county, any county officer other than a property
348appraiser may be chosen in another manner therein specified, or
349any county office other than the office of property appraiser
350may be abolished when all the duties of the office prescribed by
351general law are transferred to another office. When not
352otherwise provided by county charter or special law approved by
353vote of the electors, the clerk of the circuit court shall be ex
354officio clerk of the board of county commissioners, auditor,
355recorder and custodian of all county funds.
356     (e)  COMMISSIONERS.  Except when otherwise provided by
357county charter, the governing body of each county shall be a
358board of county commissioners composed of five or seven members
359serving staggered terms of four years. After each decennial
360census the board of county commissioners shall divide the county
361into districts of contiguous territory as nearly equal in
362population as practicable. One commissioner residing in each
363district shall be elected as provided by law.
364     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
365county charters shall have such power of self-government as is
366provided by general or special law. The board of county
367commissioners of a county not operating under a charter may
368enact, in a manner prescribed by general law, county ordinances
369not inconsistent with general or special law, but an ordinance
370in conflict with a municipal ordinance shall not be effective
371within the municipality to the extent of such conflict.
372     (g)  CHARTER GOVERNMENT.  Counties operating under county
373charters shall have all powers of local self-government not
374inconsistent with general law, or with special law approved by
375vote of the electors. The governing body of a county operating
376under a charter may enact county ordinances not inconsistent
377with general law. The charter shall provide which shall prevail
378in the event of conflict between county and municipal
379ordinances.
380     (h)  TAXES; LIMITATION.  Property situate within
381municipalities shall not be subject to taxation for services
382rendered by the county exclusively for the benefit of the
383property or residents in unincorporated areas.
384     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
385filed with the custodian of state records and shall become
386effective at such time thereafter as is provided by general law.
387     (j)  VIOLATION OF ORDINANCES.  Persons violating county
388ordinances shall be prosecuted and punished as provided by law.
389     (k)  COUNTY SEAT.  In every county there shall be a county
390seat at which shall be located the principal offices and
391permanent records of all county officers. The county seat may
392not be moved except as provided by general law. Branch offices
393for the conduct of county business may be established elsewhere
394in the county by resolution of the governing body of the county
395in the manner prescribed by law. No instrument shall be deemed
396recorded until filed at the county seat, or a branch office
397designated by the governing body of the county for the recording
398of instruments, according to law.
399
ARTICLE XII
400
SCHEDULE
401     SECTION 27.  Elected property appraisers; application.--The
402requirement in Section 1(d) of Article VIII for a property
403appraiser to be elected by the electors of the county shall
404apply in each county, including each charter county, regardless
405of whether the charter was adopted pursuant to Section 1(g) of
406Article VIII or pursuant to Section 9, Section 10, Section 11,
407or Section 24 of Article VIII of the Constitution of 1885, as
408amended and incorporated by reference in Section 6(e) of Article
409VIII. Any county that does not have an elected property
410appraiser on the effective date of the amendment to Section 1 of
411Article VIII of this constitution shall provide for electing a
412property appraiser at the next general election as provided by
413general law.
414     SECTION 28.  Property tax exemptions and ad valorem tax
415limitations.--The amendments to Sections 3, 4, and 6 of Article
416VII, providing a $25,000 exemption from ad valorem taxation for
417tangible personal property, providing an additional $25,000
418homestead exemption, authorizing the transfer of the accrued
419benefit from the limitation on the assessment of homestead
420property, providing an additional homestead exemption for first-
421time homestead property owners, providing a complete homestead
422exemption for low-income seniors, providing for assessing rent-
423restricted affordable housing and commercial and public-access
424waterfront property pursuant to general law, and limiting annual
425increases in assessments of nonhomestead real property; the
426amendment to Section 1 of Article VIII, requiring property
427appraisers to be elected; and the creation of Section 27 of this
428Article, providing for election of county property appraisers,
429and this section, if submitted to the electors of this state for
430approval or rejection at a special election authorized by law to
431be held on January 29, 2008, shall take effect upon approval by
432the electors and shall operate retroactively to January 1, 2008,
433or, if submitted to the electors of this state for approval or
434rejection at the next general election, shall take effect
435January 1 of the year following such general election.
436
437
438== B A L L O T  S T A T E M E N T  A M E N D M E N T ==
439     Remove line(s) 488-562 and insert:
440
ARTICLE VII, SECTIONS 3, 4, AND 6
441
ARTICLE VIII, SECTION 1
442
ARTICLE XII, SECTIONS 27 AND 28
443     PROPERTY TAX EXEMPTIONS; LIMITATIONS ON AD VALOREM TAX
444INCREASES; ELECTED PROPERTY APPRAISERS.--This revision proposes
445changes to the State Constitution relating to ad valorem
446taxation and elected property appraisers. With respect to
447homestead property, this revision 1) adds an additional
448homestead exemption for most homestead owners, 2) exempts
449certain low-income seniors from ad valorem tax on their
450homesteads, 3) provides an additional homestead exemption that
451diminishes over time for first-time Florida homebuyers, and 4)
452provides for the transfer of accumulated Save Our Homes
453benefits. With respect to non-homestead property, this revision
454allows the Legislature to limit ad valorem assessments on 5)
455affordable housing and 6) on working waterfronts under specific
456circumstances, 7) provides a $25,000 exemption for tangible
457personal property, and 8) limits annual increases in assessments
458of nonhomestead real property. Further, this revision 9)
459requires all county property appraisers to be elected.
460     In more detail, this revision:
461     1.  Increases the homestead exemption by providing an
462additional $25,000 homestead exemption for the portion of the
463assessed value above $50,000 up to $75,000.  This exemption does
464not apply to school taxes.
465     2.  Exempts certain low-income seniors from ad valorem tax
466on their homes. Persons 65 or older whose household income is
467less than $23,604, adjusted annually for inflation, will be
468totally exempt from ad valorem taxes, including school taxes, on
469their homestead property.
470     3.  Provides an increased exemption for first-time Florida
471homebuyers beginning in 2008. First-time homebuyers in Florida
472who qualify for homestead exemption will be eligible for an
473additional exemption equal to 25 percent of the assessed value
474of their new home, not to exceed 25 percent of the county median
475homestead just value for the prior year. The amount of the
476exemption will decrease each year by the amount of the home's
477Save Our Homes benefit. When the amount of the home's Save Our
478Homes benefit meets or exceeds this exemption, the exemption is
479lost. This exemption also is available to 2007 first-time
480homebuyers who qualify for homestead exemption January 1, 2008.
481This exemption does not apply to school taxes.
482     4.  Provides for the transfer of accumulated Save Our Homes
483benefits. Homestead property owners will be able to transfer
484their Save Our Homes benefit to a new homestead within two years
485of relinquishing their previous homestead exemption; except, if
486the new homestead is established on January 1, 2008, the
487previous homestead must have been relinquished in 2007. If the
488new homestead has a higher just value than the old one, the
489entire benefit can be transferred; if the new homestead has a
490lower just value, the amount of benefit transferred will be
491reduced in proportion of the just value of the new homestead to
492the just value of the old homestead. The transferred benefit may
493not exceed $1 million. This provision does not apply to school
494taxes.
495     5.  Provides for assessing certain rent-restricted
496affordable housing property as provided by general law. This
497provision will not apply to school taxes.
498     6.  Provides for assessing certain waterfront property used
499for commercial fishing, commercial water-dependent activities,
500and public access as provided by general law. This provision
501will not apply to school taxes.
502     7.  Limits increases in assessments each year for all
503property other than homestead property to the lower of 3 percent
504or the percentage change in the Consumer Price Index.
505     8.  Authorizes an exemption from ad valorem taxes of
506$25,000 of assessed value of tangible personal property. This
507provision applies to all tax levies.
508     9.  Requires each county to have an elected property
509
510======= T I T L E  A M E N D M E N T =======
511     Remove line(s) 3-17 and insert:
512and 6 of Article VII and Section 1 of Article VIII and the
513creation of Sections 27 and 28 of Article XII of the State
514Constitution, to require an exemption from ad valorem taxation
515for tangible personal property, to provide for the transfer of
516the accrued benefit from the limitation on the assessed value of
517homestead property, to provide for assessing rent-restricted
518affordable housing and commercial and public-access waterfront
519property by general law, to limit assessment increases for
520nonhomestead real property, to increase the homestead exemption,
521to create an additional homestead exemption for first-time
522homestead property owners, to provide a complete homestead
523exemption for low-income seniors,


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