| 1 | Representative(s) Richardson offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove line(s) 348-472 and insert: |
| 5 | (h) The legislature may, by general law, allow counties or |
| 6 | municipalities, for the purpose of their respective tax levies |
| 7 | and subject to the provisions of general law, to grant an |
| 8 | additional homestead exemption of not more than twenty-five |
| 9 | thousand dollars to any person who has the legal or equitable |
| 10 | title to real estate and maintains thereon the permanent |
| 11 | residence of the owner. The general law must allow counties and |
| 12 | municipalities to grant this additional exemption, within the |
| 13 | limits prescribed in this subsection, by ordinance adopted in |
| 14 | the manner prescribed by general law. |
| 15 | SECTION 9. Local taxes.-- |
| 16 | (a) Counties, school districts, and municipalities shall, |
| 17 | and special districts may, be authorized by law to levy ad |
| 18 | valorem taxes and may be authorized by general law to levy other |
| 19 | taxes, for their respective purposes, except ad valorem taxes on |
| 20 | intangible personal property and taxes prohibited by this |
| 21 | constitution. |
| 22 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 23 | payment of bonds and taxes levied for periods not longer than |
| 24 | two years when authorized by vote of the electors who are the |
| 25 | owners of freeholds therein not wholly exempt from taxation, |
| 26 | shall not be levied in excess of the following millages upon the |
| 27 | assessed value of real estate and tangible personal property: |
| 28 | for all county purposes, ten mills; for all municipal purposes, |
| 29 | ten mills; for all school purposes, ten mills; for water |
| 30 | management purposes for the northwest portion of the state lying |
| 31 | west of the line between ranges two and three east, 0.05 mill; |
| 32 | for water management purposes for the remaining portions of the |
| 33 | state, 1.0 mill; and for all other special districts a millage |
| 34 | authorized by law approved by vote of the electors who are |
| 35 | owners of freeholds therein not wholly exempt from taxation. A |
| 36 | county furnishing municipal services may, to the extent |
| 37 | authorized by law, levy additional taxes within the limits fixed |
| 38 | for municipal purposes. |
| 39 | (c) By general law, the legislature shall limit the |
| 40 | authority of counties, municipalities, and special districts to |
| 41 | increase ad valorem taxes. |
| 42 | ARTICLE VIII |
| 43 | LOCAL GOVERNMENT |
| 44 | SECTION 1. Counties.-- |
| 45 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 46 | law into political subdivisions called counties. Counties may be |
| 47 | created, abolished or changed by law, with provision for payment |
| 48 | or apportionment of the public debt. |
| 49 | (b) COUNTY FUNDS. The care, custody and method of |
| 50 | disbursing county funds shall be provided by general law. |
| 51 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 52 | county government may be established by charter which shall be |
| 53 | adopted, amended or repealed only upon vote of the electors of |
| 54 | the county in a special election called for that purpose. |
| 55 | (d) COUNTY OFFICERS. There shall be elected by the |
| 56 | electors of each county, for terms of four years, a sheriff, a |
| 57 | tax collector, a property appraiser, a supervisor of elections, |
| 58 | and a clerk of the circuit court; except, when provided by |
| 59 | county charter or special law approved by vote of the electors |
| 60 | of the county, any county officer other than a property |
| 61 | appraiser may be chosen in another manner therein specified, or |
| 62 | any county office other than the office of property appraiser |
| 63 | may be abolished when all the duties of the office prescribed by |
| 64 | general law are transferred to another office. When not |
| 65 | otherwise provided by county charter or special law approved by |
| 66 | vote of the electors, the clerk of the circuit court shall be ex |
| 67 | officio clerk of the board of county commissioners, auditor, |
| 68 | recorder and custodian of all county funds. |
| 69 | (e) COMMISSIONERS. Except when otherwise provided by |
| 70 | county charter, the governing body of each county shall be a |
| 71 | board of county commissioners composed of five or seven members |
| 72 | serving staggered terms of four years. After each decennial |
| 73 | census the board of county commissioners shall divide the county |
| 74 | into districts of contiguous territory as nearly equal in |
| 75 | population as practicable. One commissioner residing in each |
| 76 | district shall be elected as provided by law. |
| 77 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 78 | county charters shall have such power of self-government as is |
| 79 | provided by general or special law. The board of county |
| 80 | commissioners of a county not operating under a charter may |
| 81 | enact, in a manner prescribed by general law, county ordinances |
| 82 | not inconsistent with general or special law, but an ordinance |
| 83 | in conflict with a municipal ordinance shall not be effective |
| 84 | within the municipality to the extent of such conflict. |
| 85 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 86 | charters shall have all powers of local self-government not |
| 87 | inconsistent with general law, or with special law approved by |
| 88 | vote of the electors. The governing body of a county operating |
| 89 | under a charter may enact county ordinances not inconsistent |
| 90 | with general law. The charter shall provide which shall prevail |
| 91 | in the event of conflict between county and municipal |
| 92 | ordinances. |
| 93 | (h) TAXES; LIMITATION. Property situate within |
| 94 | municipalities shall not be subject to taxation for services |
| 95 | rendered by the county exclusively for the benefit of the |
| 96 | property or residents in unincorporated areas. |
| 97 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 98 | filed with the custodian of state records and shall become |
| 99 | effective at such time thereafter as is provided by general law. |
| 100 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 101 | ordinances shall be prosecuted and punished as provided by law. |
| 102 | (k) COUNTY SEAT. In every county there shall be a county |
| 103 | seat at which shall be located the principal offices and |
| 104 | permanent records of all county officers. The county seat may |
| 105 | not be moved except as provided by general law. Branch offices |
| 106 | for the conduct of county business may be established elsewhere |
| 107 | in the county by resolution of the governing body of the county |
| 108 | in the manner prescribed by law. No instrument shall be deemed |
| 109 | recorded until filed at the county seat, or a branch office |
| 110 | designated by the governing body of the county for the recording |
| 111 | of instruments, according to law. |
| 112 | ARTICLE XII |
| 113 | SCHEDULE |
| 114 | SECTION 27. Elected property appraisers; application.--The |
| 115 | requirement in Section 1(d) of Article VIII for a property |
| 116 | appraiser to be elected by the electors of the county shall |
| 117 | apply in each county, including each charter county, regardless |
| 118 | of whether the charter was adopted pursuant to Section 1(g) of |
| 119 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 120 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 121 | amended and incorporated by reference in Section 6(e) of Article |
| 122 | VIII. Any county that does not have an elected property |
| 123 | appraiser on the effective date of the amendment to Section 1 of |
| 124 | Article VIII of this constitution shall provide for electing a |
| 125 | property appraiser at the next general election as provided by |
| 126 | general law. |
| 127 | SECTION 28. Property tax exemptions and ad valorem tax |
| 128 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 129 | Article VII, providing a $25,000 exemption from ad valorem |
| 130 | taxation for tangible personal property, providing an additional |
| 131 | $25,000 homestead exemption, authorizing the transfer of the |
| 132 | accrued benefit from the limitation on the assessment of |
| 133 | homestead property, providing an additional homestead exemption |
| 134 | for first-time homestead property owners, providing a complete |
| 135 | homestead exemption for low-income seniors, providing for |
| 136 | assessing rent-restricted affordable housing and commercial and |
| 137 | public-access waterfront property pursuant to general law, |
| 138 | limiting annual increases in assessments of nonhomestead real |
| 139 | property, to authorize the legislature to allow counties and |
| 140 | municipalities to provide by ordinance an additional up to |
| 141 | $25,000 homestead exemption, and requiring the legislature to |
| 142 | limit the authority |
| 143 |
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| 144 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 145 | Remove line(s) 499-562 and insert: |
| 146 | diminishes over time for first-time Florida homebuyers, 4) |
| 147 | authorizes the Legislature to allow counties and municipalities |
| 148 | to provide an additional homestead exemption by ordinance, and |
| 149 | 5) provides for the transfer of accumulated Save Our Homes |
| 150 | benefits. With respect to non-homestead property, this revision |
| 151 | allows the Legislature to limit ad valorem assessments on 6) |
| 152 | affordable housing and 7) on working waterfronts under specific |
| 153 | circumstances, 8) provides a $25,000 exemption for tangible |
| 154 | personal property, and 9) limits annual increases in assessments |
| 155 | of nonhomestead real property. Further, this revision 10) |
| 156 | requires the Legislature to limit the authority of local |
| 157 | governments other than school districts to increase property |
| 158 | taxes, and 11) requires all county property appraisers to be |
| 159 | elected. |
| 160 | In more detail, this revision: |
| 161 | 1. Increases the homestead exemption by providing an |
| 162 | additional $25,000 homestead exemption for the portion of the |
| 163 | assessed value above $50,000 up to $75,000. This exemption does |
| 164 | not apply to school taxes. |
| 165 | 2. Authorizes the Legislature to allow counties and |
| 166 | municipalities to provide for an additional up to $25,000 |
| 167 | homestead exemption by ordinance. |
| 168 | 3. Exempts certain low-income seniors from ad valorem tax |
| 169 | on their homes. Persons 65 or older whose household income is |
| 170 | less than $23,604, adjusted annually for inflation, will be |
| 171 | totally exempt from ad valorem taxes, including school taxes, on |
| 172 | their homestead property. |
| 173 | 4. Provides an increased exemption for first-time Florida |
| 174 | homebuyers beginning in 2008. First-time homebuyers in Florida |
| 175 | who qualify for homestead exemption will be eligible for an |
| 176 | additional exemption equal to 25 percent of the assessed value |
| 177 | of their new home, not to exceed 25 percent of the county median |
| 178 | homestead just value for the prior year. The amount of the |
| 179 | exemption will decrease each year by the amount of the home's |
| 180 | Save Our Homes benefit. When the amount of the home's Save Our |
| 181 | Homes benefit meets or exceeds this exemption, the exemption is |
| 182 | lost. This exemption also is available to 2007 first-time |
| 183 | homebuyers who qualify for homestead exemption January 1, 2008. |
| 184 | This exemption does not apply to school taxes. |
| 185 | 5. Provides for the transfer of accumulated Save Our Homes |
| 186 | benefits. Homestead property owners will be able to transfer |
| 187 | their Save Our Homes benefit to a new homestead within two years |
| 188 | of relinquishing their previous homestead exemption; except, if |
| 189 | the new homestead is established on January 1, 2008, the |
| 190 | previous homestead must have been relinquished in 2007. If the |
| 191 | new homestead has a higher just value than the old one, the |
| 192 | entire benefit can be transferred; if the new homestead has a |
| 193 | lower just value, the amount of benefit transferred will be |
| 194 | reduced in proportion of the just value of the new homestead to |
| 195 | the just value of the old homestead. The transferred benefit may |
| 196 | not exceed $1 million. This provision does not apply to school |
| 197 | taxes. |
| 198 | 6. Provides for assessing certain rent-restricted |
| 199 | affordable housing property as provided by general law. This |
| 200 | provision will not apply to school taxes. |
| 201 | 7. Provides for assessing certain waterfront property used |
| 202 | for commercial fishing, commercial water-dependent activities, |
| 203 | and public access as provided by general law. This provision |
| 204 | will not apply to school taxes. |
| 205 | 8. Limits increases in assessments each year for all |
| 206 | property other than homestead property to the lower of 3 percent |
| 207 | or the percentage change in the Consumer Price Index. |
| 208 | 9. Authorizes an exemption from ad valorem taxes of |
| 209 | $25,000 of assessed value of tangible personal property. This |
| 210 | provision applies to all tax levies. |
| 211 | 10. Requires the Legislature to limit the authority of |
| 212 | counties, municipalities, and special districts to increase ad |
| 213 | valorem taxes. |
| 214 | 11. Requires each county to have an elected property |
| 215 |
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| 216 | ======= T I T L E A M E N D M E N T ======= |
| 217 | Remove line(s) 15 and insert: |
| 218 | complete homestead exemption for low-income seniors, to |
| 219 | authorize the Legislature to allow counties and municipalities |
| 220 | to provide an additional homestead exemption by ordinance, to |