1 | Representative(s) Simmons offered the following: |
2 |
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3 | Amendment (with ballot statement and title amendments) |
4 | Remove line(s) 140-484 and insert: |
5 | (8)a. For all levies other than school district levies, a |
6 | person who establishes a new homestead as of January 1, 2009, or |
7 | January 1 of any subsequent year and who has received a |
8 | homestead exemption pursuant to Section 6 of this Article as of |
9 | January 1 of either of the two years immediately preceding the |
10 | establishment of the new homestead is entitled to have the new |
11 | homestead assessed at less than just value. A person who |
12 | establishes a new homestead as of January 1, 2008, is entitled |
13 | to have the new homestead assessed at less than just value only |
14 | if that person received a homestead exemption on January 1, |
15 | 2007. The assessed value of the newly established homestead |
16 | shall be determined as follows: |
17 | 1. If the just value of the new homestead is greater than |
18 | or equal to the just value of the prior homestead of the person |
19 | establishing the new homestead as of January 1 of the year in |
20 | which the prior homestead was abandoned, the assessed value of |
21 | the new homestead shall be the lesser of: |
22 | (A) The just value of the new homestead minus an amount |
23 | equal to the difference between the just value and the assessed |
24 | value of the prior homestead as of January 1 of the year in |
25 | which the prior homestead was abandoned, not to exceed $1 |
26 | million; or |
27 | (B) Sixty percent (60%) of the just value of the new |
28 | homestead up to $1 million and one hundred percent (100%) of |
29 | that portion of just value exceeding $1 million. |
30 |
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31 | Thereafter, the homestead shall be assessed as provided herein. |
32 | 2. If the just value of the new homestead is less than the |
33 | just value of the prior homestead of the person establishing the |
34 | new homestead as of January 1 of the year in which the prior |
35 | homestead was abandoned, the assessed value of the new homestead |
36 | shall be equal to the lesser of: |
37 | (A) The just value of the new homestead divided by the |
38 | just value of the prior homestead and multiplied by the assessed |
39 | value of the prior homestead; or |
40 | (B) Sixty percent (60%) of the just value of the new |
41 | homestead up to $1 million and one hundred percent (100%) of |
42 | that portion of the just value exceeding $1 million. |
43 |
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44 | However, if the difference between the just value of the new |
45 | homestead and the assessed value of the new homestead calculated |
46 | pursuant to this sub-subparagraph is greater than $1 million, |
47 | the assessed value of the new homestead shall be increased so |
48 | that the difference between the just value and the assessed |
49 | value equals $1 million. Thereafter, the homestead shall be |
50 | assessed as provided herein. |
51 | b. By general law and subject to conditions specified |
52 | therein, the legislature shall provide for application of this |
53 | paragraph to property owned by more than one person. |
54 | (9) By general law, the legislature may decrease the |
55 | percentages specified in sub-sub-subparagraphs (8)a.1.(B) and |
56 | 2.(B). |
57 | (d) The legislature may, by general law, for assessment |
58 | purposes and subject to the provisions of this subsection, allow |
59 | counties and municipalities to authorize by ordinance that |
60 | historic property may be assessed solely on the basis of |
61 | character or use. Such character or use assessment shall apply |
62 | only to the jurisdiction adopting the ordinance. The |
63 | requirements for eligible properties must be specified by |
64 | general law. |
65 | (e) A county may, in the manner prescribed by general law, |
66 | provide for a reduction in the assessed value of homestead |
67 | property to the extent of any increase in the assessed value of |
68 | that property which results from the construction or |
69 | reconstruction of the property for the purpose of providing |
70 | living quarters for one or more natural or adoptive grandparents |
71 | or parents of the owner of the property or of the owner's spouse |
72 | if at least one of the grandparents or parents for whom the |
73 | living quarters are provided is 62 years of age or older. Such a |
74 | reduction may not exceed the lesser of the following: |
75 | (1) The increase in assessed value resulting from |
76 | construction or reconstruction of the property. |
77 | (2) Twenty percent of the total assessed value of the |
78 | property as improved. |
79 | (f) As defined by general law, real property that is used |
80 | to provide affordable housing and is subject to rent |
81 | restrictions imposed by a governmental agency may be assessed as |
82 | provided by general law, subject to conditions or limitations |
83 | specified therein. This subsection shall apply to all levies |
84 | other than school district levies. |
85 | (g) As defined by general law, land that is used |
86 | exclusively for commercial fishing purposes or that is open to |
87 | the public and used predominantly for commercial water-dependent |
88 | activities or for public access to waters that are navigable may |
89 | be assessed as provided by general law, subject to conditions or |
90 | limitations specified therein. For purposes of this paragraph, |
91 | the term "water-dependent activity" means any activity that can |
92 | be conducted only on, in, over, or adjacent to waters that are |
93 | navigable and that requires direct access to water and involves |
94 | the use of water as an integral part of such activity. This |
95 | subsection shall apply to all levies other than school district |
96 | levies. |
97 | (h) Increases in assessments each year for all property |
98 | other than property entitled to the assessment increase |
99 | limitations provided in this section shall not exceed the |
100 | limitations specified in paragraph (1) of subsection (c) of this |
101 | section. |
102 | SECTION 6. Homestead exemptions.-- |
103 | (a) Every person who has the legal or equitable title to |
104 | real estate and maintains thereon the permanent residence of the |
105 | owner, or another legally or naturally dependent upon the owner, |
106 | shall be exempt from taxation thereon, except assessments for |
107 | special benefits, up to the assessed valuation of twenty-five |
108 | five thousand dollars and on forty percent (40%) of the just |
109 | valuation of such property greater than twenty-five thousand |
110 | dollars up to five hundred thousand dollars of just valuation, |
111 | upon establishment of right thereto in the manner prescribed by |
112 | law. The real estate may be held by legal or equitable title, |
113 | by the entireties, jointly, in common, as a condominium, or |
114 | indirectly by stock ownership or membership representing the |
115 | owner's or member's proprietary interest in a corporation owning |
116 | a fee or a leasehold initially in excess of ninety-eight years. |
117 | The exemption shall not apply with respect to any assessment |
118 | roll until such roll is first determined to be in compliance |
119 | with the provisions of Section 4 of this Article by a state |
120 | agency designated by general law. This exemption is repealed on |
121 | the effective date of any amendment to Section 4 of this Article |
122 | that provides for the assessment of homestead property at less |
123 | than just value. |
124 | (b) Not more than one exemption shall be allowed any |
125 | individual or family unit or with respect to any residential |
126 | unit. No exemption shall exceed the value of the real estate |
127 | assessable to the owner or, in case of ownership through stock |
128 | or membership in a corporation, the value of the proportion |
129 | which the interest in the corporation bears to the assessed |
130 | value of the property. |
131 | (c) By general law and subject to conditions specified |
132 | therein, the exemption shall be increased to a total of twenty- |
133 | five thousand dollars of the assessed value of the real estate |
134 | for each school district levy. By general law and subject to |
135 | conditions specified therein, the exemption for all other levies |
136 | may be increased up to an amount not exceeding ten thousand |
137 | dollars of the assessed value of the real estate if the owner |
138 | has attained age sixty-five or is totally and permanently |
139 | disabled and if the owner is not entitled to the exemption |
140 | provided in subsection (d). |
141 | (d) By general law and subject to conditions specified |
142 | therein, the exemption shall be increased to a total of the |
143 | following amounts of assessed value of real estate for each levy |
144 | other than those of school districts: fifteen thousand dollars |
145 | with respect to 1980 assessments; twenty thousand dollars with |
146 | respect to 1981 assessments; twenty-five thousand dollars with |
147 | respect to assessments for 1982 and each year thereafter. |
148 | However, such increase shall not apply with respect to any |
149 | assessment roll until such roll is first determined to be in |
150 | compliance with the provisions of section 4 by a state agency |
151 | designated by general law. This subsection shall stand repealed |
152 | on the effective date of any amendment to section 4 which |
153 | provides for the assessment of homestead property at a specified |
154 | percentage of its just value. |
155 | (c)(e) By general law and subject to conditions specified |
156 | therein, the Legislature may provide to renters, who are |
157 | permanent residents, ad valorem tax relief on all ad valorem tax |
158 | levies. Such ad valorem tax relief shall be in the form and |
159 | amount established by general law. |
160 | (d)(f) The legislature may, by general law, allow counties |
161 | or municipalities, for the purpose of their respective tax |
162 | levies and subject to the provisions of general law, to grant an |
163 | additional homestead tax exemption not exceeding fifty thousand |
164 | dollars to any person who has the legal or equitable title to |
165 | real estate and maintains thereon the permanent residence of the |
166 | owner and who has attained age sixty-five and whose household |
167 | income, as defined by general law, does not exceed twenty |
168 | thousand dollars. The general law must allow counties and |
169 | municipalities to grant this additional exemption, within the |
170 | limits prescribed in this subsection, by ordinance adopted in |
171 | the manner prescribed by general law, and must provide for the |
172 | periodic adjustment of the income limitation prescribed in this |
173 | subsection for changes in the cost of living. |
174 | (e)(g) Each veteran who is age 65 or older who is |
175 | partially or totally permanently disabled shall receive a |
176 | discount from the amount of the ad valorem tax otherwise owed on |
177 | homestead property the veteran owns and resides in if the |
178 | disability was combat related, the veteran was a resident of |
179 | this state at the time of entering the military service of the |
180 | United States, and the veteran was honorably discharged upon |
181 | separation from military service. The discount shall be in a |
182 | percentage equal to the percentage of the veteran's permanent, |
183 | service-connected disability as determined by the United States |
184 | Department of Veterans Affairs. To qualify for the discount |
185 | granted by this subsection, an applicant must submit to the |
186 | county property appraiser, by March 1, proof of residency at the |
187 | time of entering military service, an official letter from the |
188 | United States Department of Veterans Affairs stating the |
189 | percentage of the veteran's service-connected disability and |
190 | such evidence that reasonably identifies the disability as |
191 | combat related, and a copy of the veteran's honorable discharge. |
192 | If the property appraiser denies the request for a discount, the |
193 | appraiser must notify the applicant in writing of the reasons |
194 | for the denial, and the veteran may reapply. The Legislature |
195 | may, by general law, waive the annual application requirement in |
196 | subsequent years. This subsection shall take effect December 7, |
197 | 2006, is self-executing, and does not require implementing |
198 | legislation. |
199 | (f) Real property owned and used as a homestead by a |
200 | person who has attained age sixty-five and whose household |
201 | income, as defined by general law, does not exceed $23,604 is |
202 | exempt from ad valorem taxation. The legislature shall provide |
203 | for an annual adjustment of the income limitation prescribed in |
204 | this subsection for changes in the cost of living and may |
205 | provide additional financial eligibility requirements or other |
206 | eligibility requirements. |
207 | SECTION 9. Local taxes.-- |
208 | (a) Counties, school districts, and municipalities shall, |
209 | and special districts may, be authorized by law to levy ad |
210 | valorem taxes and may be authorized by general law to levy other |
211 | taxes, for their respective purposes, except ad valorem taxes on |
212 | intangible personal property and taxes prohibited by this |
213 | constitution. |
214 | (b) Ad valorem taxes, exclusive of taxes levied for the |
215 | payment of bonds and taxes levied for periods not longer than |
216 | two years when authorized by vote of the electors who are the |
217 | owners of freeholds therein not wholly exempt from taxation, |
218 | shall not be levied in excess of the following millages upon the |
219 | assessed value of real estate and tangible personal property: |
220 | for all county purposes, ten mills; for all municipal purposes, |
221 | ten mills; for all school purposes, ten mills; for water |
222 | management purposes for the northwest portion of the state lying |
223 | west of the line between ranges two and three east, 0.05 mill; |
224 | for water management purposes for the remaining portions of the |
225 | state, 1.0 mill; and for all other special districts a millage |
226 | authorized by law approved by vote of the electors who are |
227 | owners of freeholds therein not wholly exempt from taxation. A |
228 | county furnishing municipal services may, to the extent |
229 | authorized by law, levy additional taxes within the limits fixed |
230 | for municipal purposes. |
231 | (c) By general law, the legislature shall limit the |
232 | authority of counties, municipalities, and special districts to |
233 | increase ad valorem taxes. |
234 | ARTICLE VIII |
235 | LOCAL GOVERNMENT |
236 | SECTION 1. Counties.-- |
237 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
238 | law into political subdivisions called counties. Counties may be |
239 | created, abolished or changed by law, with provision for payment |
240 | or apportionment of the public debt. |
241 | (b) COUNTY FUNDS. The care, custody and method of |
242 | disbursing county funds shall be provided by general law. |
243 | (c) GOVERNMENT. Pursuant to general or special law, a |
244 | county government may be established by charter which shall be |
245 | adopted, amended or repealed only upon vote of the electors of |
246 | the county in a special election called for that purpose. |
247 | (d) COUNTY OFFICERS. There shall be elected by the |
248 | electors of each county, for terms of four years, a sheriff, a |
249 | tax collector, a property appraiser, a supervisor of elections, |
250 | and a clerk of the circuit court; except, when provided by |
251 | county charter or special law approved by vote of the electors |
252 | of the county, any county officer other than a property |
253 | appraiser may be chosen in another manner therein specified, or |
254 | any county office other than the office of property appraiser |
255 | may be abolished when all the duties of the office prescribed by |
256 | general law are transferred to another office. When not |
257 | otherwise provided by county charter or special law approved by |
258 | vote of the electors, the clerk of the circuit court shall be ex |
259 | officio clerk of the board of county commissioners, auditor, |
260 | recorder and custodian of all county funds. |
261 | (e) COMMISSIONERS. Except when otherwise provided by |
262 | county charter, the governing body of each county shall be a |
263 | board of county commissioners composed of five or seven members |
264 | serving staggered terms of four years. After each decennial |
265 | census the board of county commissioners shall divide the county |
266 | into districts of contiguous territory as nearly equal in |
267 | population as practicable. One commissioner residing in each |
268 | district shall be elected as provided by law. |
269 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
270 | county charters shall have such power of self-government as is |
271 | provided by general or special law. The board of county |
272 | commissioners of a county not operating under a charter may |
273 | enact, in a manner prescribed by general law, county ordinances |
274 | not inconsistent with general or special law, but an ordinance |
275 | in conflict with a municipal ordinance shall not be effective |
276 | within the municipality to the extent of such conflict. |
277 | (g) CHARTER GOVERNMENT. Counties operating under county |
278 | charters shall have all powers of local self-government not |
279 | inconsistent with general law, or with special law approved by |
280 | vote of the electors. The governing body of a county operating |
281 | under a charter may enact county ordinances not inconsistent |
282 | with general law. The charter shall provide which shall prevail |
283 | in the event of conflict between county and municipal |
284 | ordinances. |
285 | (h) TAXES; LIMITATION. Property situate within |
286 | municipalities shall not be subject to taxation for services |
287 | rendered by the county exclusively for the benefit of the |
288 | property or residents in unincorporated areas. |
289 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
290 | filed with the custodian of state records and shall become |
291 | effective at such time thereafter as is provided by general law. |
292 | (j) VIOLATION OF ORDINANCES. Persons violating county |
293 | ordinances shall be prosecuted and punished as provided by law. |
294 | (k) COUNTY SEAT. In every county there shall be a county |
295 | seat at which shall be located the principal offices and |
296 | permanent records of all county officers. The county seat may |
297 | not be moved except as provided by general law. Branch offices |
298 | for the conduct of county business may be established elsewhere |
299 | in the county by resolution of the governing body of the county |
300 | in the manner prescribed by law. No instrument shall be deemed |
301 | recorded until filed at the county seat, or a branch office |
302 | designated by the governing body of the county for the recording |
303 | of instruments, according to law. |
304 | ARTICLE XII |
305 | SCHEDULE |
306 | SECTION 27. Elected property appraisers; application.--The |
307 | requirement in Section 1(d) of Article VIII for a property |
308 | appraiser to be elected by the electors of the county shall |
309 | apply in each county, including each charter county, regardless |
310 | of whether the charter was adopted pursuant to Section 1(g) of |
311 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
312 | or Section 24 of Article VIII of the Constitution of 1885, as |
313 | amended and incorporated by reference in Section 6(e) of Article |
314 | VIII. Any county that does not have an elected property |
315 | appraiser on the effective date of the amendment to Section 1 of |
316 | Article VIII of this constitution shall provide for electing a |
317 | property appraiser at the next general election as provided by |
318 | general law. |
319 | SECTION 28. Property tax exemptions and ad valorem tax |
320 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
321 | Article VII, providing a $25,000 exemption from ad valorem |
322 | taxation for tangible personal property, providing an additional |
323 | homestead exemption equal to forty percent of the just valuation |
324 | from $25,000 up to $500,000, authorizing the transfer of the |
325 | accrued benefit from the limitation on the assessment of |
326 | homestead property, providing a complete homestead exemption for |
327 | low-income seniors, providing for assessing rent-restricted |
328 | affordable housing and commercial and public-access waterfront |
329 | property pursuant to general law, limiting annual increases in |
330 | assessments of nonhomestead real property, and requiring the |
331 | legislature to limit the authority of counties, municipalities, |
332 | and special districts to increase ad valorem taxes; the |
333 | amendment to Section 1 of Article VIII, requiring property |
334 | appraisers to be elected; and the creation of Section 27 of this |
335 | Article, providing for election of county property appraisers, |
336 | and this section, if submitted to the electors of this state for |
337 | approval or rejection at a special election authorized by law to |
338 | be held on January 29, 2008, shall take effect upon approval by |
339 | the electors and shall operate retroactively to January 1, 2008, |
340 | or, if submitted to the electors of this state for approval or |
341 | rejection at the next general election, shall take effect |
342 | January 1 of the year following such general election. |
343 |
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344 |
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345 | ====== B A L L O T S T A T E M E N T A M E N D M E N T ====== |
346 |
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347 | Remove line(s) 495-562 and insert: |
348 | homestead property, this revision 1) provides an additional |
349 | homestead exemption to exempt 40 percent of just value from |
350 | $25,000 up to $500,000, 2) exempts certain low-income seniors |
351 | from ad valorem tax on their homesteads, and 3) provides for the |
352 | transfer of accumulated Save Our Homes benefits and authorizes |
353 | Legislature to increase amount and percentage of accrued |
354 | benefit. With respect to non-homestead property, this revision |
355 | allows the Legislature to limit ad valorem assessments on 4) |
356 | affordable housing and 5) on working waterfronts under specific |
357 | circumstances, 6) provides a $25,000 exemption for tangible |
358 | personal property, and 7) limits annual increases in assessments |
359 | of nonhomestead real property. Further, this revision 8) |
360 | requires the Legislature to limit the authority of local |
361 | governments other than school districts to increase property |
362 | taxes, and 9) requires all county property appraisers to be |
363 | elected. |
364 | In more detail, this revision: |
365 | 1. Provides for an additional homestead exemption equal to |
366 | 40 percent of the just value of the property from $25,000 up to |
367 | $500,000. |
368 | 2. Exempts certain low-income seniors from ad valorem tax |
369 | on their homes. Persons 65 or older whose household income is |
370 | less than $23,604, adjusted annually for inflation, will be |
371 | totally exempt from ad valorem taxes, including school taxes, on |
372 | their homestead property. |
373 | 3. Provides for the transfer of accumulated Save Our Homes |
374 | benefits. Homestead property owners will be able to transfer |
375 | their Save Our Homes benefit to a new homestead within two years |
376 | of relinquishing their previous homestead exemption; except, if |
377 | the new homestead is established on January 1, 2008, the |
378 | previous homestead must have been relinquished in 2007. If the |
379 | new homestead has a higher just value than the old one, the |
380 | benefit transferred shall be the lesser of a) the just value of |
381 | the new homestead minus an amount equal to the difference |
382 | between the just value and the assessed value of the prior |
383 | homestead as of January 1 of the year in which the prior |
384 | homestead was abandoned, not to exceed $1 million, or b) 60 |
385 | percent of the just value up to $1 million in just value, and |
386 | 100 percent of that portion of just value over $1 million, of |
387 | the new homestead; if the new homestead has a lower just value, |
388 | the amount of benefit transferred will be equal to the lesser of |
389 | c) the just value of the new homestead divided by the just value |
390 | of the prior homestead and multiplied by the assessed value of |
391 | the prior homestead, or d) 60 percent of the just value up to $1 |
392 | million in just value, and 100 percent of that portion of the |
393 | just value over $1 million, of the new homestead. The |
394 | transferred benefit may not exceed $1 million. Authorizes the |
395 | Legislature to increase the amount and percentage of the accrued |
396 | benefit. This provision does not apply to school taxes. |
397 | 4. Provides for assessing certain rent-restricted |
398 | affordable housing property as provided by general law. This |
399 | provision will not apply to school taxes. |
400 | 5. Provides for assessing certain waterfront property used |
401 | for commercial fishing, commercial water-dependent activities, |
402 | and public access as provided by general law. This provision |
403 | will not apply to school taxes. |
404 | 6. Limits increases in assessments each year for all |
405 | property other than homestead property to the lower of 3 percent |
406 | or the percentage change in the Consumer Price Index. |
407 | 7. Authorizes an exemption from ad valorem taxes of |
408 | $25,000 of assessed value of tangible personal property. This |
409 | provision applies to all tax levies. |
410 | 8. Requires the Legislature to limit the authority of |
411 | counties, municipalities, and special districts to increase ad |
412 | valorem taxes. |
413 | 9. Requires each county to have an elected property |
414 |
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415 |
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416 | ================= T I T L E A M E N D M E N T =============== |
417 | Remove line(s) 13 and 14, and insert: |
418 | exemption, to provide a |