| 1 | Representative(s) Simmons offered the following: |
| 2 |
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| 3 | Amendment to Substitute Amendment (223149) (with ballot |
| 4 | statement amendment) |
| 5 | Remove line(s) 111-325 and insert: |
| 6 | thousand dollars up to one million dollars of just valuation, |
| 7 | upon establishment of right thereto in the manner prescribed by |
| 8 | law. The real estate may be held by legal or equitable title, |
| 9 | by the entireties, jointly, in common, as a condominium, or |
| 10 | indirectly by stock ownership or membership representing the |
| 11 | owner's or member's proprietary interest in a corporation owning |
| 12 | a fee or a leasehold initially in excess of ninety-eight years. |
| 13 | The exemption shall not apply with respect to any assessment |
| 14 | roll until such roll is first determined to be in compliance |
| 15 | with the provisions of Section 4 of this Article by a state |
| 16 | agency designated by general law. This exemption is repealed on |
| 17 | the effective date of any amendment to Section 4 of this Article |
| 18 | that provides for the assessment of homestead property at less |
| 19 | than just value. |
| 20 | (b) Not more than one exemption shall be allowed any |
| 21 | individual or family unit or with respect to any residential |
| 22 | unit. No exemption shall exceed the value of the real estate |
| 23 | assessable to the owner or, in case of ownership through stock |
| 24 | or membership in a corporation, the value of the proportion |
| 25 | which the interest in the corporation bears to the assessed |
| 26 | value of the property. |
| 27 | (c) By general law and subject to conditions specified |
| 28 | therein, the exemption shall be increased to a total of twenty- |
| 29 | five thousand dollars of the assessed value of the real estate |
| 30 | for each school district levy. By general law and subject to |
| 31 | conditions specified therein, the exemption for all other levies |
| 32 | may be increased up to an amount not exceeding ten thousand |
| 33 | dollars of the assessed value of the real estate if the owner |
| 34 | has attained age sixty-five or is totally and permanently |
| 35 | disabled and if the owner is not entitled to the exemption |
| 36 | provided in subsection (d). |
| 37 | (d) By general law and subject to conditions specified |
| 38 | therein, the exemption shall be increased to a total of the |
| 39 | following amounts of assessed value of real estate for each levy |
| 40 | other than those of school districts: fifteen thousand dollars |
| 41 | with respect to 1980 assessments; twenty thousand dollars with |
| 42 | respect to 1981 assessments; twenty-five thousand dollars with |
| 43 | respect to assessments for 1982 and each year thereafter. |
| 44 | However, such increase shall not apply with respect to any |
| 45 | assessment roll until such roll is first determined to be in |
| 46 | compliance with the provisions of section 4 by a state agency |
| 47 | designated by general law. This subsection shall stand repealed |
| 48 | on the effective date of any amendment to section 4 which |
| 49 | provides for the assessment of homestead property at a specified |
| 50 | percentage of its just value. |
| 51 | (c)(e) By general law and subject to conditions specified |
| 52 | therein, the Legislature may provide to renters, who are |
| 53 | permanent residents, ad valorem tax relief on all ad valorem tax |
| 54 | levies. Such ad valorem tax relief shall be in the form and |
| 55 | amount established by general law. |
| 56 | (d)(f) The legislature may, by general law, allow counties |
| 57 | or municipalities, for the purpose of their respective tax |
| 58 | levies and subject to the provisions of general law, to grant an |
| 59 | additional homestead tax exemption not exceeding fifty thousand |
| 60 | dollars to any person who has the legal or equitable title to |
| 61 | real estate and maintains thereon the permanent residence of the |
| 62 | owner and who has attained age sixty-five and whose household |
| 63 | income, as defined by general law, does not exceed twenty |
| 64 | thousand dollars. The general law must allow counties and |
| 65 | municipalities to grant this additional exemption, within the |
| 66 | limits prescribed in this subsection, by ordinance adopted in |
| 67 | the manner prescribed by general law, and must provide for the |
| 68 | periodic adjustment of the income limitation prescribed in this |
| 69 | subsection for changes in the cost of living. |
| 70 | (e)(g) Each veteran who is age 65 or older who is |
| 71 | partially or totally permanently disabled shall receive a |
| 72 | discount from the amount of the ad valorem tax otherwise owed on |
| 73 | homestead property the veteran owns and resides in if the |
| 74 | disability was combat related, the veteran was a resident of |
| 75 | this state at the time of entering the military service of the |
| 76 | United States, and the veteran was honorably discharged upon |
| 77 | separation from military service. The discount shall be in a |
| 78 | percentage equal to the percentage of the veteran's permanent, |
| 79 | service-connected disability as determined by the United States |
| 80 | Department of Veterans Affairs. To qualify for the discount |
| 81 | granted by this subsection, an applicant must submit to the |
| 82 | county property appraiser, by March 1, proof of residency at the |
| 83 | time of entering military service, an official letter from the |
| 84 | United States Department of Veterans Affairs stating the |
| 85 | percentage of the veteran's service-connected disability and |
| 86 | such evidence that reasonably identifies the disability as |
| 87 | combat related, and a copy of the veteran's honorable discharge. |
| 88 | If the property appraiser denies the request for a discount, the |
| 89 | appraiser must notify the applicant in writing of the reasons |
| 90 | for the denial, and the veteran may reapply. The Legislature |
| 91 | may, by general law, waive the annual application requirement in |
| 92 | subsequent years. This subsection shall take effect December 7, |
| 93 | 2006, is self-executing, and does not require implementing |
| 94 | legislation. |
| 95 | (f) Real property owned and used as a homestead by a |
| 96 | person who has attained age sixty-five and whose household |
| 97 | income, as defined by general law, does not exceed $23,604 is |
| 98 | exempt from ad valorem taxation. The legislature shall provide |
| 99 | for an annual adjustment of the income limitation prescribed in |
| 100 | this subsection for changes in the cost of living and may |
| 101 | provide additional financial eligibility requirements or other |
| 102 | eligibility requirements. |
| 103 | SECTION 9. Local taxes.-- |
| 104 | (a) Counties, school districts, and municipalities shall, |
| 105 | and special districts may, be authorized by law to levy ad |
| 106 | valorem taxes and may be authorized by general law to levy other |
| 107 | taxes, for their respective purposes, except ad valorem taxes on |
| 108 | intangible personal property and taxes prohibited by this |
| 109 | constitution. |
| 110 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 111 | payment of bonds and taxes levied for periods not longer than |
| 112 | two years when authorized by vote of the electors who are the |
| 113 | owners of freeholds therein not wholly exempt from taxation, |
| 114 | shall not be levied in excess of the following millages upon the |
| 115 | assessed value of real estate and tangible personal property: |
| 116 | for all county purposes, ten mills; for all municipal purposes, |
| 117 | ten mills; for all school purposes, ten mills; for water |
| 118 | management purposes for the northwest portion of the state lying |
| 119 | west of the line between ranges two and three east, 0.05 mill; |
| 120 | for water management purposes for the remaining portions of the |
| 121 | state, 1.0 mill; and for all other special districts a millage |
| 122 | authorized by law approved by vote of the electors who are |
| 123 | owners of freeholds therein not wholly exempt from taxation. A |
| 124 | county furnishing municipal services may, to the extent |
| 125 | authorized by law, levy additional taxes within the limits fixed |
| 126 | for municipal purposes. |
| 127 | (c) By general law, the legislature shall limit the |
| 128 | authority of counties, municipalities, and special districts to |
| 129 | increase ad valorem taxes. |
| 130 | ARTICLE VIII |
| 131 | LOCAL GOVERNMENT |
| 132 | SECTION 1. Counties.-- |
| 133 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 134 | law into political subdivisions called counties. Counties may be |
| 135 | created, abolished or changed by law, with provision for payment |
| 136 | or apportionment of the public debt. |
| 137 | (b) COUNTY FUNDS. The care, custody and method of |
| 138 | disbursing county funds shall be provided by general law. |
| 139 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 140 | county government may be established by charter which shall be |
| 141 | adopted, amended or repealed only upon vote of the electors of |
| 142 | the county in a special election called for that purpose. |
| 143 | (d) COUNTY OFFICERS. There shall be elected by the |
| 144 | electors of each county, for terms of four years, a sheriff, a |
| 145 | tax collector, a property appraiser, a supervisor of elections, |
| 146 | and a clerk of the circuit court; except, when provided by |
| 147 | county charter or special law approved by vote of the electors |
| 148 | of the county, any county officer other than a property |
| 149 | appraiser may be chosen in another manner therein specified, or |
| 150 | any county office other than the office of property appraiser |
| 151 | may be abolished when all the duties of the office prescribed by |
| 152 | general law are transferred to another office. When not |
| 153 | otherwise provided by county charter or special law approved by |
| 154 | vote of the electors, the clerk of the circuit court shall be ex |
| 155 | officio clerk of the board of county commissioners, auditor, |
| 156 | recorder and custodian of all county funds. |
| 157 | (e) COMMISSIONERS. Except when otherwise provided by |
| 158 | county charter, the governing body of each county shall be a |
| 159 | board of county commissioners composed of five or seven members |
| 160 | serving staggered terms of four years. After each decennial |
| 161 | census the board of county commissioners shall divide the county |
| 162 | into districts of contiguous territory as nearly equal in |
| 163 | population as practicable. One commissioner residing in each |
| 164 | district shall be elected as provided by law. |
| 165 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 166 | county charters shall have such power of self-government as is |
| 167 | provided by general or special law. The board of county |
| 168 | commissioners of a county not operating under a charter may |
| 169 | enact, in a manner prescribed by general law, county ordinances |
| 170 | not inconsistent with general or special law, but an ordinance |
| 171 | in conflict with a municipal ordinance shall not be effective |
| 172 | within the municipality to the extent of such conflict. |
| 173 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 174 | charters shall have all powers of local self-government not |
| 175 | inconsistent with general law, or with special law approved by |
| 176 | vote of the electors. The governing body of a county operating |
| 177 | under a charter may enact county ordinances not inconsistent |
| 178 | with general law. The charter shall provide which shall prevail |
| 179 | in the event of conflict between county and municipal |
| 180 | ordinances. |
| 181 | (h) TAXES; LIMITATION. Property situate within |
| 182 | municipalities shall not be subject to taxation for services |
| 183 | rendered by the county exclusively for the benefit of the |
| 184 | property or residents in unincorporated areas. |
| 185 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 186 | filed with the custodian of state records and shall become |
| 187 | effective at such time thereafter as is provided by general law. |
| 188 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 189 | ordinances shall be prosecuted and punished as provided by law. |
| 190 | (k) COUNTY SEAT. In every county there shall be a county |
| 191 | seat at which shall be located the principal offices and |
| 192 | permanent records of all county officers. The county seat may |
| 193 | not be moved except as provided by general law. Branch offices |
| 194 | for the conduct of county business may be established elsewhere |
| 195 | in the county by resolution of the governing body of the county |
| 196 | in the manner prescribed by law. No instrument shall be deemed |
| 197 | recorded until filed at the county seat, or a branch office |
| 198 | designated by the governing body of the county for the recording |
| 199 | of instruments, according to law. |
| 200 | ARTICLE XII |
| 201 | SCHEDULE |
| 202 | SECTION 27. Elected property appraisers; application.--The |
| 203 | requirement in Section 1(d) of Article VIII for a property |
| 204 | appraiser to be elected by the electors of the county shall |
| 205 | apply in each county, including each charter county, regardless |
| 206 | of whether the charter was adopted pursuant to Section 1(g) of |
| 207 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 208 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 209 | amended and incorporated by reference in Section 6(e) of Article |
| 210 | VIII. Any county that does not have an elected property |
| 211 | appraiser on the effective date of the amendment to Section 1 of |
| 212 | Article VIII of this constitution shall provide for electing a |
| 213 | property appraiser at the next general election as provided by |
| 214 | general law. |
| 215 | SECTION 28. Property tax exemptions and ad valorem tax |
| 216 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 217 | Article VII, providing a $25,000 exemption from ad valorem |
| 218 | taxation for tangible personal property, providing an additional |
| 219 | homestead exemption equal to twenty-five percent of the just |
| 220 | valuation from $25,000 up to $1 million, authorizing the |
| 221 | transfer |
| 222 |
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| 223 | ====== B A L L O T S T A T E M E N T A M E N D M E N T ====== |
| 224 | Remove line(s) 351-368, and insert: |
| 225 | $25,000 up to $1 million, 2) exempts certain low-income seniors |
| 226 | from ad valorem tax on their homesteads, and 3) provides for the |
| 227 | transfer of accumulated Save Our Homes benefits and authorizes |
| 228 | Legislature to increase amount and percentage of accrued |
| 229 | benefit. With respect to non-homestead property, this revision |
| 230 | allows the Legislature to limit ad valorem assessments on 4) |
| 231 | affordable housing and 5) on working waterfronts under specific |
| 232 | circumstances, 6) provides a $25,000 exemption for tangible |
| 233 | personal property, and 7) limits annual increases in assessments |
| 234 | of nonhomestead real property. Further, this revision 8) |
| 235 | requires the Legislature to limit the authority of local |
| 236 | governments other than school districts to increase property |
| 237 | taxes, and 9) requires all county property appraisers to be |
| 238 | elected. |
| 239 | In more detail, this revision: |
| 240 | 1. Provides for an additional homestead exemption equal to |
| 241 | 25 percent of the just value of the property from $25,000 up to |
| 242 | $1 million. |