| 1 | Representatives Vana, Bendross-Mindingall, Cusack, Gibson, |
| 2 | Richardson, Bucher, and Gelber offered the following: |
| 3 |
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| 4 | Amendment (with ballot statement and title amendments) |
| 5 | Remove line(s) 223-472 and insert: |
| 6 | (i) Pursuant to general law, the legislature shall hold |
| 7 | education harmless from any reductions in ad valorem tax |
| 8 | revenues resulting from implementation of the amendments to this |
| 9 | section. |
| 10 | SECTION 6. Homestead exemptions.-- |
| 11 | (a) Every person who has the legal or equitable title to |
| 12 | real estate and maintains thereon the permanent residence of the |
| 13 | owner, or another legally or naturally dependent upon the owner, |
| 14 | shall be exempt from taxation thereon, except assessments for |
| 15 | special benefits, up to the assessed valuation of twenty-five |
| 16 | five thousand dollars and, for all levies other than school |
| 17 | district levies, on the assessed valuation greater than fifty |
| 18 | thousand dollars and up to seventy-five thousand dollars, upon |
| 19 | establishment of right thereto in the manner prescribed by law. |
| 20 | The real estate may be held by legal or equitable title, by the |
| 21 | entireties, jointly, in common, as a condominium, or indirectly |
| 22 | by stock ownership or membership representing the owner's or |
| 23 | member's proprietary interest in a corporation owning a fee or a |
| 24 | leasehold initially in excess of ninety-eight years. The |
| 25 | exemption shall not apply with respect to any assessment roll |
| 26 | until such roll is first determined to be in compliance with the |
| 27 | provisions of Section 4 of this Article by a state agency |
| 28 | designated by general law. This exemption is repealed on the |
| 29 | effective date of any amendment to Section 4 of this Article |
| 30 | that provides for the assessment of homestead property at less |
| 31 | than just value. |
| 32 | (b) Not more than one exemption shall be allowed any |
| 33 | individual or family unit or with respect to any residential |
| 34 | unit. No exemption shall exceed the value of the real estate |
| 35 | assessable to the owner or, in case of ownership through stock |
| 36 | or membership in a corporation, the value of the proportion |
| 37 | which the interest in the corporation bears to the assessed |
| 38 | value of the property. |
| 39 | (c) As provided by general law and subject to conditions |
| 40 | specified therein, each person who establishes the right to |
| 41 | receive the homestead exemption provided in subsection (a) |
| 42 | within one year after purchasing the homestead property and who |
| 43 | had not previously owned property receiving the homestead |
| 44 | exemption provided in subsection (a) is entitled to an |
| 45 | additional homestead exemption in an amount equal to twenty-five |
| 46 | percent of the homestead property's just value on January 1 of |
| 47 | the year the homestead exemption is established, not to exceed |
| 48 | twenty-five percent of the median just value of homesteads in |
| 49 | the county in which the homestead is located in the year prior |
| 50 | to establishing the new homestead. This exemption is not |
| 51 | available if any owner of the property has previously owned |
| 52 | property that received the homestead exemption provided in |
| 53 | subsection (a). The additional homestead exemption shall be |
| 54 | reduced each year by the difference between the homestead's just |
| 55 | value and assessed value as determined under subsection (c) of |
| 56 | Section 4 of this Article until the value of the exemption is |
| 57 | reduced to zero. The exemption provided under this subsection |
| 58 | shall apply to all levies other than school district levies. |
| 59 | (c) By general law and subject to conditions specified |
| 60 | therein, the exemption shall be increased to a total of twenty- |
| 61 | five thousand dollars of the assessed value of the real estate |
| 62 | for each school district levy. By general law and subject to |
| 63 | conditions specified therein, the exemption for all other levies |
| 64 | may be increased up to an amount not exceeding ten thousand |
| 65 | dollars of the assessed value of the real estate if the owner |
| 66 | has attained age sixty-five or is totally and permanently |
| 67 | disabled and if the owner is not entitled to the exemption |
| 68 | provided in subsection (d). |
| 69 | (d) By general law and subject to conditions specified |
| 70 | therein, the exemption shall be increased to a total of the |
| 71 | following amounts of assessed value of real estate for each levy |
| 72 | other than those of school districts: fifteen thousand dollars |
| 73 | with respect to 1980 assessments; twenty thousand dollars with |
| 74 | respect to 1981 assessments; twenty-five thousand dollars with |
| 75 | respect to assessments for 1982 and each year thereafter. |
| 76 | However, such increase shall not apply with respect to any |
| 77 | assessment roll until such roll is first determined to be in |
| 78 | compliance with the provisions of section 4 by a state agency |
| 79 | designated by general law. This subsection shall stand repealed |
| 80 | on the effective date of any amendment to section 4 which |
| 81 | provides for the assessment of homestead property at a specified |
| 82 | percentage of its just value. |
| 83 | (d)(e) By general law and subject to conditions specified |
| 84 | therein, the Legislature may provide to renters, who are |
| 85 | permanent residents, ad valorem tax relief on all ad valorem tax |
| 86 | levies. Such ad valorem tax relief shall be in the form and |
| 87 | amount established by general law. |
| 88 | (e)(f) The legislature may, by general law, allow counties |
| 89 | or municipalities, for the purpose of their respective tax |
| 90 | levies and subject to the provisions of general law, to grant an |
| 91 | additional homestead tax exemption not exceeding fifty thousand |
| 92 | dollars to any person who has the legal or equitable title to |
| 93 | real estate and maintains thereon the permanent residence of the |
| 94 | owner and who has attained age sixty-five and whose household |
| 95 | income, as defined by general law, does not exceed twenty |
| 96 | thousand dollars. The general law must allow counties and |
| 97 | municipalities to grant this additional exemption, within the |
| 98 | limits prescribed in this subsection, by ordinance adopted in |
| 99 | the manner prescribed by general law, and must provide for the |
| 100 | periodic adjustment of the income limitation prescribed in this |
| 101 | subsection for changes in the cost of living. |
| 102 | (f)(g) Each veteran who is age 65 or older who is |
| 103 | partially or totally permanently disabled shall receive a |
| 104 | discount from the amount of the ad valorem tax otherwise owed on |
| 105 | homestead property the veteran owns and resides in if the |
| 106 | disability was combat related, the veteran was a resident of |
| 107 | this state at the time of entering the military service of the |
| 108 | United States, and the veteran was honorably discharged upon |
| 109 | separation from military service. The discount shall be in a |
| 110 | percentage equal to the percentage of the veteran's permanent, |
| 111 | service-connected disability as determined by the United States |
| 112 | Department of Veterans Affairs. To qualify for the discount |
| 113 | granted by this subsection, an applicant must submit to the |
| 114 | county property appraiser, by March 1, proof of residency at the |
| 115 | time of entering military service, an official letter from the |
| 116 | United States Department of Veterans Affairs stating the |
| 117 | percentage of the veteran's service-connected disability and |
| 118 | such evidence that reasonably identifies the disability as |
| 119 | combat related, and a copy of the veteran's honorable discharge. |
| 120 | If the property appraiser denies the request for a discount, the |
| 121 | appraiser must notify the applicant in writing of the reasons |
| 122 | for the denial, and the veteran may reapply. The Legislature |
| 123 | may, by general law, waive the annual application requirement in |
| 124 | subsequent years. This subsection shall take effect December 7, |
| 125 | 2006, is self-executing, and does not require implementing |
| 126 | legislation. |
| 127 | (g) Real property owned and used as a homestead by a |
| 128 | person who has attained age sixty-five and whose household |
| 129 | income, as defined by general law, does not exceed $23,604 is |
| 130 | exempt from ad valorem taxation. The legislature shall provide |
| 131 | for an annual adjustment of the income limitation prescribed in |
| 132 | this subsection for changes in the cost of living and may |
| 133 | provide additional financial eligibility requirements or other |
| 134 | eligibility requirements. |
| 135 | (h) Pursuant to general law, the legislature shall hold |
| 136 | education harmless from any reductions in ad valorem tax |
| 137 | revenues resulting from implementation of the amendments to this |
| 138 | section. |
| 139 | SECTION 9. Local taxes.-- |
| 140 | (a) Counties, school districts, and municipalities shall, |
| 141 | and special districts may, be authorized by law to levy ad |
| 142 | valorem taxes and may be authorized by general law to levy other |
| 143 | taxes, for their respective purposes, except ad valorem taxes on |
| 144 | intangible personal property and taxes prohibited by this |
| 145 | constitution. |
| 146 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 147 | payment of bonds and taxes levied for periods not longer than |
| 148 | two years when authorized by vote of the electors who are the |
| 149 | owners of freeholds therein not wholly exempt from taxation, |
| 150 | shall not be levied in excess of the following millages upon the |
| 151 | assessed value of real estate and tangible personal property: |
| 152 | for all county purposes, ten mills; for all municipal purposes, |
| 153 | ten mills; for all school purposes, ten mills; for water |
| 154 | management purposes for the northwest portion of the state lying |
| 155 | west of the line between ranges two and three east, 0.05 mill; |
| 156 | for water management purposes for the remaining portions of the |
| 157 | state, 1.0 mill; and for all other special districts a millage |
| 158 | authorized by law approved by vote of the electors who are |
| 159 | owners of freeholds therein not wholly exempt from taxation. A |
| 160 | county furnishing municipal services may, to the extent |
| 161 | authorized by law, levy additional taxes within the limits fixed |
| 162 | for municipal purposes. |
| 163 | (c) By general law, the legislature shall limit the |
| 164 | authority of counties, municipalities, and special districts to |
| 165 | increase ad valorem taxes. |
| 166 | ARTICLE VIII |
| 167 | LOCAL GOVERNMENT |
| 168 | SECTION 1. Counties.-- |
| 169 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 170 | law into political subdivisions called counties. Counties may be |
| 171 | created, abolished or changed by law, with provision for payment |
| 172 | or apportionment of the public debt. |
| 173 | (b) COUNTY FUNDS. The care, custody and method of |
| 174 | disbursing county funds shall be provided by general law. |
| 175 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 176 | county government may be established by charter which shall be |
| 177 | adopted, amended or repealed only upon vote of the electors of |
| 178 | the county in a special election called for that purpose. |
| 179 | (d) COUNTY OFFICERS. There shall be elected by the |
| 180 | electors of each county, for terms of four years, a sheriff, a |
| 181 | tax collector, a property appraiser, a supervisor of elections, |
| 182 | and a clerk of the circuit court; except, when provided by |
| 183 | county charter or special law approved by vote of the electors |
| 184 | of the county, any county officer other than a property |
| 185 | appraiser may be chosen in another manner therein specified, or |
| 186 | any county office other than the office of property appraiser |
| 187 | may be abolished when all the duties of the office prescribed by |
| 188 | general law are transferred to another office. When not |
| 189 | otherwise provided by county charter or special law approved by |
| 190 | vote of the electors, the clerk of the circuit court shall be ex |
| 191 | officio clerk of the board of county commissioners, auditor, |
| 192 | recorder and custodian of all county funds. |
| 193 | (e) COMMISSIONERS. Except when otherwise provided by |
| 194 | county charter, the governing body of each county shall be a |
| 195 | board of county commissioners composed of five or seven members |
| 196 | serving staggered terms of four years. After each decennial |
| 197 | census the board of county commissioners shall divide the county |
| 198 | into districts of contiguous territory as nearly equal in |
| 199 | population as practicable. One commissioner residing in each |
| 200 | district shall be elected as provided by law. |
| 201 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 202 | county charters shall have such power of self-government as is |
| 203 | provided by general or special law. The board of county |
| 204 | commissioners of a county not operating under a charter may |
| 205 | enact, in a manner prescribed by general law, county ordinances |
| 206 | not inconsistent with general or special law, but an ordinance |
| 207 | in conflict with a municipal ordinance shall not be effective |
| 208 | within the municipality to the extent of such conflict. |
| 209 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 210 | charters shall have all powers of local self-government not |
| 211 | inconsistent with general law, or with special law approved by |
| 212 | vote of the electors. The governing body of a county operating |
| 213 | under a charter may enact county ordinances not inconsistent |
| 214 | with general law. The charter shall provide which shall prevail |
| 215 | in the event of conflict between county and municipal |
| 216 | ordinances. |
| 217 | (h) TAXES; LIMITATION. Property situate within |
| 218 | municipalities shall not be subject to taxation for services |
| 219 | rendered by the county exclusively for the benefit of the |
| 220 | property or residents in unincorporated areas. |
| 221 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 222 | filed with the custodian of state records and shall become |
| 223 | effective at such time thereafter as is provided by general law. |
| 224 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 225 | ordinances shall be prosecuted and punished as provided by law. |
| 226 | (k) COUNTY SEAT. In every county there shall be a county |
| 227 | seat at which shall be located the principal offices and |
| 228 | permanent records of all county officers. The county seat may |
| 229 | not be moved except as provided by general law. Branch offices |
| 230 | for the conduct of county business may be established elsewhere |
| 231 | in the county by resolution of the governing body of the county |
| 232 | in the manner prescribed by law. No instrument shall be deemed |
| 233 | recorded until filed at the county seat, or a branch office |
| 234 | designated by the governing body of the county for the recording |
| 235 | of instruments, according to law. |
| 236 | ARTICLE XII |
| 237 | SCHEDULE |
| 238 | SECTION 27. Elected property appraisers; application.--The |
| 239 | requirement in Section 1(d) of Article VIII for a property |
| 240 | appraiser to be elected by the electors of the county shall |
| 241 | apply in each county, including each charter county, regardless |
| 242 | of whether the charter was adopted pursuant to Section 1(g) of |
| 243 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 244 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 245 | amended and incorporated by reference in Section 6(e) of Article |
| 246 | VIII. Any county that does not have an elected property |
| 247 | appraiser on the effective date of the amendment to Section 1 of |
| 248 | Article VIII of this constitution shall provide for electing a |
| 249 | property appraiser at the next general election as provided by |
| 250 | general law. |
| 251 | SECTION 28. Property tax exemptions and ad valorem tax |
| 252 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 253 | Article VII, providing a $25,000 exemption from ad valorem |
| 254 | taxation for tangible personal property, providing an additional |
| 255 | $25,000 homestead exemption, authorizing the transfer of the |
| 256 | accrued benefit from the limitation on the assessment of |
| 257 | homestead property, providing an additional homestead exemption |
| 258 | for first-time homestead property owners, providing a complete |
| 259 | homestead exemption for low-income seniors, providing for |
| 260 | assessing rent-restricted affordable housing and commercial and |
| 261 | public-access waterfront property pursuant to general law, |
| 262 | limiting annual increases in assessments of nonhomestead real |
| 263 | property, requiring the legislature to hold education harmless |
| 264 | from ad valorem tax reductions resulting from proposed changes, |
| 265 | and requiring the legislature to limit the authority |
| 266 |
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| 267 |
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| 268 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 269 | Remove line(s) 505-562 and insert: |
| 270 | personal property, 8) limits annual increases in assessments of |
| 271 | nonhomestead real property, and 9) requires the Legislature to |
| 272 | hold education harmless from reductions in ad valorem tax |
| 273 | revenues. Further, this revision 10) requires the Legislature to |
| 274 | limit the authority of local governments other than school |
| 275 | districts to increase property taxes, and 11) requires all |
| 276 | county property appraisers to be elected. |
| 277 | In more detail, this revision: |
| 278 | 1. Increases the homestead exemption by providing an |
| 279 | additional $25,000 homestead exemption for the portion of the |
| 280 | assessed value above $50,000 up to $75,000. This exemption does |
| 281 | not apply to school taxes. |
| 282 | 2. Exempts certain low-income seniors from ad valorem tax |
| 283 | on their homes. Persons 65 or older whose household income is |
| 284 | less than $23,604, adjusted annually for inflation, will be |
| 285 | totally exempt from ad valorem taxes, including school taxes, on |
| 286 | their homestead property. |
| 287 | 3. Provides an increased exemption for first-time Florida |
| 288 | homebuyers beginning in 2008. First-time homebuyers in Florida |
| 289 | who qualify for homestead exemption will be eligible for an |
| 290 | additional exemption equal to 25 percent of the assessed value |
| 291 | of their new home, not to exceed 25 percent of the county median |
| 292 | homestead just value for the prior year. The amount of the |
| 293 | exemption will decrease each year by the amount of the home's |
| 294 | Save Our Homes benefit. When the amount of the home's Save Our |
| 295 | Homes benefit meets or exceeds this exemption, the exemption is |
| 296 | lost. This exemption also is available to 2007 first-time |
| 297 | homebuyers who qualify for homestead exemption January 1, 2008. |
| 298 | This exemption does not apply to school taxes. |
| 299 | 4. Provides for the transfer of accumulated Save Our Homes |
| 300 | benefits. Homestead property owners will be able to transfer |
| 301 | their Save Our Homes benefit to a new homestead within two years |
| 302 | of relinquishing their previous homestead exemption; except, if |
| 303 | the new homestead is established on January 1, 2008, the |
| 304 | previous homestead must have been relinquished in 2007. If the |
| 305 | new homestead has a higher just value than the old one, the |
| 306 | entire benefit can be transferred; if the new homestead has a |
| 307 | lower just value, the amount of benefit transferred will be |
| 308 | reduced in proportion of the just value of the new homestead to |
| 309 | the just value of the old homestead. The transferred benefit may |
| 310 | not exceed $1 million. This provision does not apply to school |
| 311 | taxes. |
| 312 | 5. Provides for assessing certain rent-restricted |
| 313 | affordable housing property as provided by general law. This |
| 314 | provision will not apply to school taxes. |
| 315 | 6. Provides for assessing certain waterfront property used |
| 316 | for commercial fishing, commercial water-dependent activities, |
| 317 | and public access as provided by general law. This provision |
| 318 | will not apply to school taxes. |
| 319 | 7. Limits increases in assessments each year for all |
| 320 | property other than homestead property to the lower of 3 percent |
| 321 | or the percentage change in the Consumer Price Index. |
| 322 | 8. Requires the Legislature to hold education harmless |
| 323 | from any reductions in ad valorem tax revenues resulting from |
| 324 | proposed changes. |
| 325 | 9. Authorizes an exemption from ad valorem taxes of |
| 326 | $25,000 of assessed value of tangible personal property. This |
| 327 | provision applies to all tax levies. |
| 328 | 10. Requires the Legislature to limit the authority of |
| 329 | counties, municipalities, and special districts to increase ad |
| 330 | valorem taxes. |
| 331 | 11. Requires each county to have an elected property |
| 332 |
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| 333 | ======= T I T L E A M E N D M E N T ======= |
| 334 | Remove line(s) 15 and insert: |
| 335 | complete homestead exemption for low-income seniors, to require |
| 336 | the Legislature to hold education harmless from any loss of ad |
| 337 | valorem tax revenues, to |