1 | Representative(s) Long offered the following: |
2 |
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3 | Amendment (with ballot statement and title amendments) |
4 | Remove line(s) 229-468 and insert: |
5 | five thousand dollars and, for all levies other than school |
6 | district levies, on the assessed valuation greater than twenty- |
7 | five thousand dollars an amount equal to forty percent (40%) of |
8 | the assessed value as limited by subsection (c) of Section 4 of |
9 | this Article, upon establishment of right thereto in the manner |
10 | prescribed by law. The real estate may be held by legal or |
11 | equitable title, by the entireties, jointly, in common, as a |
12 | condominium, or indirectly by stock ownership or membership |
13 | representing the owner's or member's proprietary interest in a |
14 | corporation owning a fee or a leasehold initially in excess of |
15 | ninety-eight years. The exemption shall not apply with respect |
16 | to any assessment roll until such roll is first determined to be |
17 | in compliance with the provisions of Section 4 of this Article |
18 | by a state agency designated by general law. This exemption is |
19 | repealed on the effective date of any amendment to Section 4 of |
20 | this Article that provides for the assessment of homestead |
21 | property at less than just value. |
22 | (b) Not more than one exemption shall be allowed any |
23 | individual or family unit or with respect to any residential |
24 | unit. No exemption shall exceed the value of the real estate |
25 | assessable to the owner or, in case of ownership through stock |
26 | or membership in a corporation, the value of the proportion |
27 | which the interest in the corporation bears to the assessed |
28 | value of the property. |
29 | (c) By general law and subject to conditions specified |
30 | therein, the exemption shall be increased to a total of twenty- |
31 | five thousand dollars of the assessed value of the real estate |
32 | for each school district levy. By general law and subject to |
33 | conditions specified therein, the exemption for all other levies |
34 | may be increased up to an amount not exceeding ten thousand |
35 | dollars of the assessed value of the real estate if the owner |
36 | has attained age sixty-five or is totally and permanently |
37 | disabled and if the owner is not entitled to the exemption |
38 | provided in subsection (d). |
39 | (d) By general law and subject to conditions specified |
40 | therein, the exemption shall be increased to a total of the |
41 | following amounts of assessed value of real estate for each levy |
42 | other than those of school districts: fifteen thousand dollars |
43 | with respect to 1980 assessments; twenty thousand dollars with |
44 | respect to 1981 assessments; twenty-five thousand dollars with |
45 | respect to assessments for 1982 and each year thereafter. |
46 | However, such increase shall not apply with respect to any |
47 | assessment roll until such roll is first determined to be in |
48 | compliance with the provisions of section 4 by a state agency |
49 | designated by general law. This subsection shall stand repealed |
50 | on the effective date of any amendment to section 4 which |
51 | provides for the assessment of homestead property at a specified |
52 | percentage of its just value. |
53 | (c)(e) By general law and subject to conditions specified |
54 | therein, the Legislature may provide to renters, who are |
55 | permanent residents, ad valorem tax relief on all ad valorem tax |
56 | levies. Such ad valorem tax relief shall be in the form and |
57 | amount established by general law. |
58 | (d)(f) The legislature may, by general law, allow counties |
59 | or municipalities, for the purpose of their respective tax |
60 | levies and subject to the provisions of general law, to grant an |
61 | additional homestead tax exemption not exceeding fifty thousand |
62 | dollars to any person who has the legal or equitable title to |
63 | real estate and maintains thereon the permanent residence of the |
64 | owner and who has attained age sixty-five and whose household |
65 | income, as defined by general law, does not exceed twenty |
66 | thousand dollars. The general law must allow counties and |
67 | municipalities to grant this additional exemption, within the |
68 | limits prescribed in this subsection, by ordinance adopted in |
69 | the manner prescribed by general law, and must provide for the |
70 | periodic adjustment of the income limitation prescribed in this |
71 | subsection for changes in the cost of living. |
72 | (e)(g) Each veteran who is age 65 or older who is |
73 | partially or totally permanently disabled shall receive a |
74 | discount from the amount of the ad valorem tax otherwise owed on |
75 | homestead property the veteran owns and resides in if the |
76 | disability was combat related, the veteran was a resident of |
77 | this state at the time of entering the military service of the |
78 | United States, and the veteran was honorably discharged upon |
79 | separation from military service. The discount shall be in a |
80 | percentage equal to the percentage of the veteran's permanent, |
81 | service-connected disability as determined by the United States |
82 | Department of Veterans Affairs. To qualify for the discount |
83 | granted by this subsection, an applicant must submit to the |
84 | county property appraiser, by March 1, proof of residency at the |
85 | time of entering military service, an official letter from the |
86 | United States Department of Veterans Affairs stating the |
87 | percentage of the veteran's service-connected disability and |
88 | such evidence that reasonably identifies the disability as |
89 | combat related, and a copy of the veteran's honorable discharge. |
90 | If the property appraiser denies the request for a discount, the |
91 | appraiser must notify the applicant in writing of the reasons |
92 | for the denial, and the veteran may reapply. The Legislature |
93 | may, by general law, waive the annual application requirement in |
94 | subsequent years. This subsection shall take effect December 7, |
95 | 2006, is self-executing, and does not require implementing |
96 | legislation. |
97 | SECTION 9. Local taxes.-- |
98 | (a) Counties, school districts, and municipalities shall, |
99 | and special districts may, be authorized by law to levy ad |
100 | valorem taxes and may be authorized by general law to levy other |
101 | taxes, for their respective purposes, except ad valorem taxes on |
102 | intangible personal property and taxes prohibited by this |
103 | constitution. |
104 | (b) Ad valorem taxes, exclusive of taxes levied for the |
105 | payment of bonds and taxes levied for periods not longer than |
106 | two years when authorized by vote of the electors who are the |
107 | owners of freeholds therein not wholly exempt from taxation, |
108 | shall not be levied in excess of the following millages upon the |
109 | assessed value of real estate and tangible personal property: |
110 | for all county purposes, ten mills; for all municipal purposes, |
111 | ten mills; for all school purposes, ten mills; for water |
112 | management purposes for the northwest portion of the state lying |
113 | west of the line between ranges two and three east, 0.05 mill; |
114 | for water management purposes for the remaining portions of the |
115 | state, 1.0 mill; and for all other special districts a millage |
116 | authorized by law approved by vote of the electors who are |
117 | owners of freeholds therein not wholly exempt from taxation. A |
118 | county furnishing municipal services may, to the extent |
119 | authorized by law, levy additional taxes within the limits fixed |
120 | for municipal purposes. |
121 | (c) By general law, the legislature shall limit the |
122 | authority of counties, municipalities, and special districts to |
123 | increase ad valorem taxes. |
124 | ARTICLE VIII |
125 | LOCAL GOVERNMENT |
126 | SECTION 1. Counties.-- |
127 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
128 | law into political subdivisions called counties. Counties may be |
129 | created, abolished or changed by law, with provision for payment |
130 | or apportionment of the public debt. |
131 | (b) COUNTY FUNDS. The care, custody and method of |
132 | disbursing county funds shall be provided by general law. |
133 | (c) GOVERNMENT. Pursuant to general or special law, a |
134 | county government may be established by charter which shall be |
135 | adopted, amended or repealed only upon vote of the electors of |
136 | the county in a special election called for that purpose. |
137 | (d) COUNTY OFFICERS. There shall be elected by the |
138 | electors of each county, for terms of four years, a sheriff, a |
139 | tax collector, a property appraiser, a supervisor of elections, |
140 | and a clerk of the circuit court; except, when provided by |
141 | county charter or special law approved by vote of the electors |
142 | of the county, any county officer other than a property |
143 | appraiser may be chosen in another manner therein specified, or |
144 | any county office other than the office of property appraiser |
145 | may be abolished when all the duties of the office prescribed by |
146 | general law are transferred to another office. When not |
147 | otherwise provided by county charter or special law approved by |
148 | vote of the electors, the clerk of the circuit court shall be ex |
149 | officio clerk of the board of county commissioners, auditor, |
150 | recorder and custodian of all county funds. |
151 | (e) COMMISSIONERS. Except when otherwise provided by |
152 | county charter, the governing body of each county shall be a |
153 | board of county commissioners composed of five or seven members |
154 | serving staggered terms of four years. After each decennial |
155 | census the board of county commissioners shall divide the county |
156 | into districts of contiguous territory as nearly equal in |
157 | population as practicable. One commissioner residing in each |
158 | district shall be elected as provided by law. |
159 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
160 | county charters shall have such power of self-government as is |
161 | provided by general or special law. The board of county |
162 | commissioners of a county not operating under a charter may |
163 | enact, in a manner prescribed by general law, county ordinances |
164 | not inconsistent with general or special law, but an ordinance |
165 | in conflict with a municipal ordinance shall not be effective |
166 | within the municipality to the extent of such conflict. |
167 | (g) CHARTER GOVERNMENT. Counties operating under county |
168 | charters shall have all powers of local self-government not |
169 | inconsistent with general law, or with special law approved by |
170 | vote of the electors. The governing body of a county operating |
171 | under a charter may enact county ordinances not inconsistent |
172 | with general law. The charter shall provide which shall prevail |
173 | in the event of conflict between county and municipal |
174 | ordinances. |
175 | (h) TAXES; LIMITATION. Property situate within |
176 | municipalities shall not be subject to taxation for services |
177 | rendered by the county exclusively for the benefit of the |
178 | property or residents in unincorporated areas. |
179 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
180 | filed with the custodian of state records and shall become |
181 | effective at such time thereafter as is provided by general law. |
182 | (j) VIOLATION OF ORDINANCES. Persons violating county |
183 | ordinances shall be prosecuted and punished as provided by law. |
184 | (k) COUNTY SEAT. In every county there shall be a county |
185 | seat at which shall be located the principal offices and |
186 | permanent records of all county officers. The county seat may |
187 | not be moved except as provided by general law. Branch offices |
188 | for the conduct of county business may be established elsewhere |
189 | in the county by resolution of the governing body of the county |
190 | in the manner prescribed by law. No instrument shall be deemed |
191 | recorded until filed at the county seat, or a branch office |
192 | designated by the governing body of the county for the recording |
193 | of instruments, according to law. |
194 | ARTICLE XII |
195 | SCHEDULE |
196 | SECTION 27. Elected property appraisers; application.--The |
197 | requirement in Section 1(d) of Article VIII for a property |
198 | appraiser to be elected by the electors of the county shall |
199 | apply in each county, including each charter county, regardless |
200 | of whether the charter was adopted pursuant to Section 1(g) of |
201 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
202 | or Section 24 of Article VIII of the Constitution of 1885, as |
203 | amended and incorporated by reference in Section 6(e) of Article |
204 | VIII. Any county that does not have an elected property |
205 | appraiser on the effective date of the amendment to Section 1 of |
206 | Article VIII of this constitution shall provide for electing a |
207 | property appraiser at the next general election as provided by |
208 | general law. |
209 | SECTION 28. Property tax exemptions and ad valorem tax |
210 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
211 | Article VII, providing a $25,000 exemption from ad valorem |
212 | taxation for tangible personal property, providing an additional |
213 | homestead exemption, authorizing the transfer of the accrued |
214 | benefit from the limitation on the assessment of homestead |
215 | property, providing for |
216 |
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217 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
218 | Remove line(s) 495-562 and insert: |
219 | homestead property, this revision 1) adds an additional |
220 | homestead exemption for most homestead owners and 2) provides |
221 | for the transfer of accumulated Save Our Homes benefits. With |
222 | respect to non-homestead property, this revision allows the |
223 | Legislature to limit ad valorem assessments on 3) affordable |
224 | housing and 4) on working waterfronts under specific |
225 | circumstances, 5) provides a $25,000 exemption for tangible |
226 | personal property, and 6) limits annual increases in assessments |
227 | of nonhomestead real property. Further, this revision 7) |
228 | requires the Legislature to limit the authority of local |
229 | governments other than school districts to increase property |
230 | taxes, and 8) requires all county property appraisers to be |
231 | elected. |
232 | In more detail, this revision: |
233 | 1. Increases the homestead exemption by providing an |
234 | additional exemption in an amount equal to 40 percent of the |
235 | assessed value above $25,000 as limited by the Save Our Homes |
236 | assessment limittation. This exemption does not apply to school |
237 | taxes. |
238 | 2. Provides for the transfer of accumulated Save Our Homes |
239 | benefits. Homestead property owners will be able to transfer |
240 | their Save Our Homes benefit to a new homestead within two years |
241 | of relinquishing their previous homestead exemption; except, if |
242 | the new homestead is established on January 1, 2008, the |
243 | previous homestead must have been relinquished in 2007. If the |
244 | new homestead has a higher just value than the old one, the |
245 | entire benefit can be transferred; if the new homestead has a |
246 | lower just value, the amount of benefit transferred will be |
247 | reduced in proportion of the just value of the new homestead to |
248 | the just value of the old homestead. The transferred benefit may |
249 | not exceed $1 million. This provision does not apply to school |
250 | taxes. |
251 | 3. Provides for assessing certain rent-restricted |
252 | affordable housing property as provided by general law. This |
253 | provision will not apply to school taxes. |
254 | 4. Provides for assessing certain waterfront property used |
255 | for commercial fishing, commercial water-dependent activities, |
256 | and public access as provided by general law. This provision |
257 | will not apply to school taxes. |
258 | 5. Limits increases in assessments each year for all |
259 | property other than homestead property to the lower of 3 percent |
260 | or the percentage change in the Consumer Price Index. |
261 | 6. Authorizes an exemption from ad valorem taxes of |
262 | $25,000 of assessed value of tangible personal property. This |
263 | provision applies to all tax levies. |
264 | 7. Requires the Legislature to limit the authority of |
265 | counties, municipalities, and special districts to increase ad |
266 | valorem taxes. |
267 | 8. Requires each county to have an elected property |
268 |
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269 | ======= T I T L E A M E N D M E N T ======= |
270 | Remove line(s) 12-15 and insert: |
271 | nonhomestead real property, to provide an additional homestead |
272 | exemption, to |