| 1 | Representative(s) Patterson and Cusack offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove line(s) 388-484 and insert: |
| 5 | (d) COUNTY OFFICERS. |
| 6 | (1) There shall be elected by the electors of each county, |
| 7 | for terms of four years, a sheriff, a tax collector, a property |
| 8 | appraiser, a supervisor of elections, and a clerk of the circuit |
| 9 | court; except, when provided by county charter or special law |
| 10 | approved by vote of the electors of the county, any such county |
| 11 | officer may be chosen in another manner therein specified, or |
| 12 | any such county office may be abolished when all the duties of |
| 13 | the office prescribed by general law are transferred to another |
| 14 | office. |
| 15 | (2) There shall be elected by the electors of each county, |
| 16 | for terms of four years: |
| 17 | a. A property appraiser; or |
| 18 | b. The person responsible for the duties of a property |
| 19 | appraiser, as prescribed by general law, in those counties in |
| 20 | which, as provided by county charter or special law approved by |
| 21 | vote of the electors of the county, the office of the property |
| 22 | appraiser has been abolished and all duties of the office |
| 23 | prescribed by general law have been transferred to another |
| 24 | office. |
| 25 | (3) When not otherwise provided by county charter or |
| 26 | special law approved by vote of the electors, the clerk of the |
| 27 | circuit court shall be ex officio clerk of the board of county |
| 28 | commissioners, auditor, recorder and custodian of all county |
| 29 | funds. |
| 30 | (e) COMMISSIONERS. Except when otherwise provided by |
| 31 | county charter, the governing body of each county shall be a |
| 32 | board of county commissioners composed of five or seven members |
| 33 | serving staggered terms of four years. After each decennial |
| 34 | census the board of county commissioners shall divide the county |
| 35 | into districts of contiguous territory as nearly equal in |
| 36 | population as practicable. One commissioner residing in each |
| 37 | district shall be elected as provided by law. |
| 38 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 39 | county charters shall have such power of self-government as is |
| 40 | provided by general or special law. The board of county |
| 41 | commissioners of a county not operating under a charter may |
| 42 | enact, in a manner prescribed by general law, county ordinances |
| 43 | not inconsistent with general or special law, but an ordinance |
| 44 | in conflict with a municipal ordinance shall not be effective |
| 45 | within the municipality to the extent of such conflict. |
| 46 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 47 | charters shall have all powers of local self-government not |
| 48 | inconsistent with general law, or with special law approved by |
| 49 | vote of the electors. The governing body of a county operating |
| 50 | under a charter may enact county ordinances not inconsistent |
| 51 | with general law. The charter shall provide which shall prevail |
| 52 | in the event of conflict between county and municipal |
| 53 | ordinances. |
| 54 | (h) TAXES; LIMITATION. Property situate within |
| 55 | municipalities shall not be subject to taxation for services |
| 56 | rendered by the county exclusively for the benefit of the |
| 57 | property or residents in unincorporated areas. |
| 58 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 59 | filed with the custodian of state records and shall become |
| 60 | effective at such time thereafter as is provided by general law. |
| 61 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 62 | ordinances shall be prosecuted and punished as provided by law. |
| 63 | (k) COUNTY SEAT. In every county there shall be a county |
| 64 | seat at which shall be located the principal offices and |
| 65 | permanent records of all county officers. The county seat may |
| 66 | not be moved except as provided by general law. Branch offices |
| 67 | for the conduct of county business may be established elsewhere |
| 68 | in the county by resolution of the governing body of the county |
| 69 | in the manner prescribed by law. No instrument shall be deemed |
| 70 | recorded until filed at the county seat, or a branch office |
| 71 | designated by the governing body of the county for the recording |
| 72 | of instruments, according to law. |
| 73 | ARTICLE XII |
| 74 | SCHEDULE |
| 75 | SECTION 27. Elected property appraisers; application.--The |
| 76 | requirement in Section 1(d) of Article VIII for a property |
| 77 | appraiser or a person responsible for the duties of a property |
| 78 | appraiser to be elected by the electors of the county shall |
| 79 | apply in each county, including each charter county, regardless |
| 80 | of whether the charter was adopted pursuant to Section 1(g) of |
| 81 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 82 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 83 | amended and incorporated by reference in Section 6(e) of Article |
| 84 | VIII. Any county that does not have an elected property |
| 85 | appraiser on the effective date of the amendment to Section 1 of |
| 86 | Article VIII of this constitution shall provide for electing a |
| 87 | property appraiser or a person responsible for the duties of a |
| 88 | property appraiser at the next general election as provided by |
| 89 | general law. |
| 90 | SECTION 28. Property tax exemptions and ad valorem tax |
| 91 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 92 | Article VII, providing a $25,000 exemption from ad valorem |
| 93 | taxation for tangible personal property, providing an additional |
| 94 | $25,000 homestead exemption, authorizing the transfer of the |
| 95 | accrued benefit from the limitation on the assessment of |
| 96 | homestead property, providing an additional homestead exemption |
| 97 | for first-time homestead property owners, providing a complete |
| 98 | homestead exemption for low-income seniors, providing for |
| 99 | assessing rent-restricted affordable housing and commercial and |
| 100 | public-access waterfront property pursuant to general law, |
| 101 | limiting annual increases in assessments of nonhomestead real |
| 102 | property, and requiring the legislature to limit the authority |
| 103 | of counties, municipalities, and special districts to increase |
| 104 | ad valorem taxes; the amendment to Section 1 of Article VIII, |
| 105 | requiring property appraisers to be elected; and the creation of |
| 106 | Section 27 of this Article, providing for election of county |
| 107 | property appraisers or a person responsible for the duties of a |
| 108 | property appraiser, and this section, if submitted to the |
| 109 | electors of this state for approval or rejection at a special |
| 110 | election authorized by law to be held on January 29, 2008, shall |
| 111 | take effect upon approval by the electors and shall operate |
| 112 | retroactively to January 1, 2008, or, if submitted to the |
| 113 | electors of this state for approval or rejection at the next |
| 114 | general election, shall take effect January 1 of the year |
| 115 | following such general election. |
| 116 |
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| 117 |
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| 118 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 119 | Remove line(s) 494-577 and insert: |
| 120 | taxation and elected property appraisers or persons responsible |
| 121 | for the duties of a property appraiser. With respect to |
| 122 | homestead property, this revision 1) adds an additional |
| 123 | homestead exemption for most homestead owners, 2) exempts |
| 124 | certain low-income seniors from ad valorem tax on their |
| 125 | homesteads, 3) provides an additional homestead exemption that |
| 126 | diminishes over time for first-time Florida homebuyers, and 4) |
| 127 | provides for the transfer of accumulated Save Our Homes |
| 128 | benefits. With respect to non-homestead property, this revision |
| 129 | allows the legislature to limit ad valorem assessments on 5) |
| 130 | affordable housing and 6) on working waterfronts under specific |
| 131 | circumstances, 7) provides a $25,000 exemption for tangible |
| 132 | personal property, and 8) limits annual increases in assessments |
| 133 | of nonhomestead real property. Further, this revision 9) |
| 134 | requires the legislature to limit the authority of local |
| 135 | governments other than school districts to increase property |
| 136 | taxes, and 10) requires all county property appraisers or |
| 137 | persons responsible for the duties of a property appraiser to be |
| 138 | elected. |
| 139 | In more detail, this revision: |
| 140 | 1. Increases the homestead exemption by providing an |
| 141 | additional $25,000 homestead exemption for the portion of the |
| 142 | assessed value above $50,000 up to $75,000. This exemption does |
| 143 | not apply to school taxes. |
| 144 | 2. Exempts certain low-income seniors from ad valorem tax |
| 145 | on their homes. Persons 65 or older whose household income is |
| 146 | less than $23,604, adjusted annually for inflation, will be |
| 147 | totally exempt from ad valorem taxes, including school taxes, on |
| 148 | their homestead property. |
| 149 | 3. Provides an increased exemption for first-time Florida |
| 150 | homebuyers beginning in 2008. First-time homebuyers in Florida |
| 151 | who qualify for homestead exemption will be eligible for an |
| 152 | additional exemption equal to 25 percent of the assessed value |
| 153 | of their new home, not to exceed 25 percent of the county median |
| 154 | homestead just value for the prior year. The amount of the |
| 155 | exemption will decrease each year by the amount of the home's |
| 156 | Save Our Homes benefit. When the amount of the home's Save Our |
| 157 | Homes benefit meets or exceeds this exemption, the exemption is |
| 158 | lost. This exemption also is available to 2007 first-time |
| 159 | homebuyers who qualify for homestead exemption January 1, 2008. |
| 160 | This exemption does not apply to school taxes. |
| 161 | 4. Provides for the transfer of accumulated Save Our Homes |
| 162 | benefits. Homestead property owners will be able to transfer |
| 163 | their Save Our Homes benefit to a new homestead within two years |
| 164 | of relinquishing their previous homestead exemption; except, if |
| 165 | the new homestead is established on January 1, 2008, the |
| 166 | previous homestead must have been relinquished in 2007. If the |
| 167 | new homestead has a higher just value than the old one, the |
| 168 | entire benefit can be transferred; if the new homestead has a |
| 169 | lower just value, the amount of benefit transferred will be |
| 170 | reduced in proportion of the just value of the new homestead to |
| 171 | the just value of the old homestead. The transferred benefit may |
| 172 | not exceed $1 million. This provision does not apply to school |
| 173 | taxes. |
| 174 | 5. Provides for assessing certain rent-restricted |
| 175 | affordable housing property as provided by general law. This |
| 176 | provision will not apply to school taxes. |
| 177 | 6. Provides for assessing certain waterfront property used |
| 178 | for commercial fishing, commercial water-dependent activities, |
| 179 | and public access as provided by general law. This provision |
| 180 | will not apply to school taxes. |
| 181 | 7. Limits increases in assessments each year for all |
| 182 | property other than homestead property to the lower of 3 percent |
| 183 | or the percentage change in the Consumer Price Index. |
| 184 | 8. Authorizes an exemption from ad valorem taxes of |
| 185 | $25,000 of assessed value of tangible personal property. This |
| 186 | provision applies to all tax levies. |
| 187 | 9. Requires the legislature to limit the authority of |
| 188 | counties, municipalities, and special districts to increase ad |
| 189 | valorem taxes. |
| 190 | 10. Requires each county to have an elected property |
| 191 | appraiser as a county officer or a person responsible for the |
| 192 | duties of a property appraiser and eliminates the option for |
| 193 | choosing a property appraiser in any other manner as provided by |
| 194 | county charter or special law approved by vote of the electors |
| 195 | of the county and the option of abolishing the office of the |
| 196 | property appraiser when all the duties of the office prescribed |
| 197 | by general law are transferred to another office. Provides that |
| 198 | the requirement for a property appraiser or a person responsible |
| 199 | for the duties of a property appraiser to be elected by the |
| 200 | electors of the county shall apply in each county without |
| 201 | exception, including each charter county, regardless of the |
| 202 | authority under which the charter was adopted. It further |
| 203 | provides for application of the elected property appraiser or |
| 204 | person responsible for the duties of a property appraiser |
| 205 | requirement to counties, and charter counties notwithstanding |
| 206 | constitutional grants of authority to charter counties, and |
| 207 | requires such counties to provide for electing a property |
| 208 | appraiser or person responsible for the duties of a property |
| 209 | appraiser as provided by general law. |
| 210 |
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| 211 |
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| 212 | ======= T I T L E A M E N D M E N T ======= |
| 213 | Remove line(s) 19 and insert: |
| 214 | appraiser or person responsible for the duties of a property |
| 215 | appraiser, and to provide an effective date if such |