Amendment
Bill No. 7001D

Amendment No. 406541

CHAMBER ACTION
Senate		House
.
.
.

---

---

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15	repealed on the effective date of any amendment to Section 4 of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

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