Amendment
Bill No. 7001D
Amendment No. 587033
CHAMBER ACTION
Senate House
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1Representative(s) Kravitz offered the following:
2
3     Amendment to Amendment (867421) (with ballot statement and
4title amendments)
5Remove line(s) 5-108 and insert:
6     (c)  By general law, the legislature shall limit the
7authority of counties, municipalities, and special districts to
8increase millage rates relating to ad valorem taxation.
9
ARTICLE VIII
10
LOCAL GOVERNMENT
11     SECTION 1.  Counties.--
12     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
13law into political subdivisions called counties. Counties may be
14created, abolished or changed by law, with provision for payment
15or apportionment of the public debt.
16     (b)  COUNTY FUNDS.  The care, custody and method of
17disbursing county funds shall be provided by general law.
18     (c)  GOVERNMENT.  Pursuant to general or special law, a
19county government may be established by charter which shall be
20adopted, amended or repealed only upon vote of the electors of
21the county in a special election called for that purpose.
22     (d)  COUNTY OFFICERS.  There shall be elected by the
23electors of each county, for terms of four years, a sheriff, a
24tax collector, a property appraiser, a supervisor of elections,
25and a clerk of the circuit court; except, when provided by
26county charter or special law approved by vote of the electors
27of the county, any county officer other than a property
28appraiser may be chosen in another manner therein specified, or
29any county office other than the office of property appraiser
30may be abolished when all the duties of the office prescribed by
31general law are transferred to another office. When not
32otherwise provided by county charter or special law approved by
33vote of the electors, the clerk of the circuit court shall be ex
34officio clerk of the board of county commissioners, auditor,
35recorder and custodian of all county funds.
36     (e)  COMMISSIONERS.  Except when otherwise provided by
37county charter, the governing body of each county shall be a
38board of county commissioners composed of five or seven members
39serving staggered terms of four years. After each decennial
40census the board of county commissioners shall divide the county
41into districts of contiguous territory as nearly equal in
42population as practicable. One commissioner residing in each
43district shall be elected as provided by law.
44     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
45county charters shall have such power of self-government as is
46provided by general or special law. The board of county
47commissioners of a county not operating under a charter may
48enact, in a manner prescribed by general law, county ordinances
49not inconsistent with general or special law, but an ordinance
50in conflict with a municipal ordinance shall not be effective
51within the municipality to the extent of such conflict.
52     (g)  CHARTER GOVERNMENT.  Counties operating under county
53charters shall have all powers of local self-government not
54inconsistent with general law, or with special law approved by
55vote of the electors. The governing body of a county operating
56under a charter may enact county ordinances not inconsistent
57with general law. The charter shall provide which shall prevail
58in the event of conflict between county and municipal
59ordinances.
60     (h)  TAXES; LIMITATION.  Property situate within
61municipalities shall not be subject to taxation for services
62rendered by the county exclusively for the benefit of the
63property or residents in unincorporated areas.
64     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
65filed with the custodian of state records and shall become
66effective at such time thereafter as is provided by general law.
67     (j)  VIOLATION OF ORDINANCES.  Persons violating county
68ordinances shall be prosecuted and punished as provided by law.
69     (k)  COUNTY SEAT.  In every county there shall be a county
70seat at which shall be located the principal offices and
71permanent records of all county officers. The county seat may
72not be moved except as provided by general law. Branch offices
73for the conduct of county business may be established elsewhere
74in the county by resolution of the governing body of the county
75in the manner prescribed by law. No instrument shall be deemed
76recorded until filed at the county seat, or a branch office
77designated by the governing body of the county for the recording
78of instruments, according to law.
79
ARTICLE XII
80
SCHEDULE
81     SECTION 27.  Elected property appraisers; application.--The
82requirement in Section 1(d) of Article VIII for a property
83appraiser to be elected by the electors of the county shall
84apply in each county, including each charter county, regardless
85of whether the charter was adopted pursuant to Section 1(g) of
86Article VIII or pursuant to Section 9, Section 10, Section 11,
87or Section 24 of Article VIII of the Constitution of 1885, as
88amended and incorporated by reference in Section 6(e) of Article
89VIII. Any county that does not have an elected property
90appraiser on the effective date of the amendment to Section 1 of
91Article VIII of this constitution shall provide for electing a
92property appraiser at the next general election as provided by
93general law.
94     SECTION 28.  Property tax exemptions and ad valorem tax
95limitations.--The amendments to Sections 3, 4, 6, and 9 of
96Article VII, providing a $25,000 exemption from ad valorem
97taxation for tangible personal property, providing an additional
98$25,000 homestead exemption, authorizing the transfer of the
99accrued benefit from the limitation on the assessment of
100homestead property, providing an additional homestead exemption
101for first-time homestead property owners, providing a complete
102homestead exemption for low-income seniors, providing for
103assessing rent-restricted affordable housing and commercial and
104public-access waterfront property pursuant to general law,
105limiting annual increases in assessments of nonhomestead real
106property, and requiring the legislature to limit the authority
107of counties, municipalities, and special districts to increase
108millage rates relating to ad valorem taxation; the amendment to
109Section 1 of Article VIII,
110
111== B A L L O T  S T A T E M E N T  A M E N D M E N T ==
112     Remove line(s) 112-166 and insert:
113requires the Legislature to limit the authority of local
114governments other than school districts to increase millage
115rates relating to ad valorem taxation, and 10) requires all
116county property appraisers to be elected.
117     In more detail, this revision:
118     1.  Increases the homestead exemption by providing an
119additional $25,000 homestead exemption for the portion of the
120assessed value above $50,000 up to $75,000.  This exemption does
121not apply to school taxes.
122     2.  Exempts certain low-income seniors from ad valorem tax
123on their homes. Persons 65 or older whose household income is
124less than $23,604, adjusted annually for inflation, will be
125totally exempt from ad valorem taxes, including school taxes, on
126their homestead property.
127     3.  Provides an increased exemption for first-time Florida
128homebuyers beginning in 2008. First-time homebuyers in Florida
129who qualify for homestead exemption will be eligible for an
130additional exemption equal to 25 percent of the assessed value
131of their new home, not to exceed 25 percent of the county median
132homestead just value for the prior year. The amount of the
133exemption will decrease each year by the amount of the home's
134Save Our Homes benefit. When the amount of the home's Save Our
135Homes benefit meets or exceeds this exemption, the exemption is
136lost. This exemption also is available to 2007 first-time
137homebuyers who qualify for homestead exemption January 1, 2008.
138This exemption does not apply to school taxes.
139     4.  Provides for the transfer of accumulated Save Our Homes
140benefits. Homestead property owners will be able to transfer
141their Save Our Homes benefit to a new homestead within two years
142of relinquishing their previous homestead exemption; except, if
143the new homestead is established on January 1, 2008, the
144previous homestead must have been relinquished in 2007. If the
145new homestead has a higher just value than the old one, the
146entire benefit can be transferred; if the new homestead has a
147lower just value, the amount of benefit transferred will be
148reduced in proportion of the just value of the new homestead to
149the just value of the old homestead. The transferred benefit may
150not exceed $1 million. This provision does not apply to school
151taxes.
152     5.  Provides for assessing certain rent-restricted
153affordable housing property as provided by general law. This
154provision will not apply to school taxes.
155     6.  Provides for assessing certain waterfront property used
156for commercial fishing, commercial water-dependent activities,
157and public access as provided by general law. This provision
158will not apply to school taxes.
159     7.  Limits increases in assessments each year for all
160property other than homestead property to the lower of 3 percent
161or the percentage change in the Consumer Price Index.
162     8.  Authorizes an exemption from ad valorem taxes of
163$25,000 of assessed value of tangible personal property. This
164provision applies to all tax levies.
165     9.  Requires the Legislature to limit the authority of
166counties, municipalities, and special districts to increase
167millage rates relating to ad valorem taxation.
168
169======== T I T L E  A M E N D M E N T ========
170     Remove line(s) 171-173 and insert:
171require the Legislature to limit county, municipality, and
172special district authority to increase ad valorem tax millage
173rates,


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