Amendment
Bill No. 7001D
Amendment No. 698393
CHAMBER ACTION
Senate House
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1Representative(s) Simmons offered the following:
2
3     Amendment to Amendment (942089) (with ballot statement and
4title amendments)
5Remove line(s) 112-329 and insert:
6property greater than twenty-five thousand dollars up to one
7million dollars of just valuation; or
8     b.  The accumulated benefit provided under subsection (c)
9of Section 4, upon establishment of right thereto in the manner
10prescribed by law.
11     (2)  The real estate may be held by legal or equitable
12title, by the entireties, jointly, in common, as a condominium,
13or indirectly by stock ownership or membership representing the
14owner's or member's proprietary interest in a corporation owning
15a fee or a leasehold initially in excess of ninety-eight years.
16The exemption shall not apply with respect to any assessment
17roll until such roll is first determined to be in compliance
18with the provisions of Section 4 of this Article by a state
19agency designated by general law. This exemption is repealed on
20the effective date of any amendment to Section 4 of this Article
21that provides for the assessment of homestead property at less
22than just value.
23     (b)  Not more than one exemption shall be allowed any
24individual or family unit or with respect to any residential
25unit. No exemption shall exceed the value of the real estate
26assessable to the owner or, in case of ownership through stock
27or membership in a corporation, the value of the proportion
28which the interest in the corporation bears to the assessed
29value of the property.
30     (c)  By general law and subject to conditions specified
31therein, the exemption shall be increased to a total of twenty-
32five thousand dollars of the assessed value of the real estate
33for each school district levy. By general law and subject to
34conditions specified therein, the exemption for all other levies
35may be increased up to an amount not exceeding ten thousand
36dollars of the assessed value of the real estate if the owner
37has attained age sixty-five or is totally and permanently
38disabled and if the owner is not entitled to the exemption
39provided in subsection (d).
40     (d)  By general law and subject to conditions specified
41therein, the exemption shall be increased to a total of the
42following amounts of assessed value of real estate for each levy
43other than those of school districts: fifteen thousand dollars
44with respect to 1980 assessments; twenty thousand dollars with
45respect to 1981 assessments; twenty-five thousand dollars with
46respect to assessments for 1982 and each year thereafter.
47However, such increase shall not apply with respect to any
48assessment roll until such roll is first determined to be in
49compliance with the provisions of section 4 by a state agency
50designated by general law.  This subsection shall stand repealed
51on the effective date of any amendment to section 4 which
52provides for the assessment of homestead property at a specified
53percentage of its just value.
54     (c)(e)  By general law and subject to conditions specified
55therein, the Legislature may provide to renters, who are
56permanent residents, ad valorem tax relief on all ad valorem tax
57levies. Such ad valorem tax relief shall be in the form and
58amount established by general law.
59     (d)(f)  The legislature may, by general law, allow counties
60or municipalities, for the purpose of their respective tax
61levies and subject to the provisions of general law, to grant an
62additional homestead tax exemption not exceeding fifty thousand
63dollars to any person who has the legal or equitable title to
64real estate and maintains thereon the permanent residence of the
65owner and who has attained age sixty-five and whose household
66income, as defined by general law, does not exceed twenty
67thousand dollars. The general law must allow counties and
68municipalities to grant this additional exemption, within the
69limits prescribed in this subsection, by ordinance adopted in
70the manner prescribed by general law, and must provide for the
71periodic adjustment of the income limitation prescribed in this
72subsection for changes in the cost of living.
73     (e)(g)  Each veteran who is age 65 or older who is
74partially or totally permanently disabled shall receive a
75discount from the amount of the ad valorem tax otherwise owed on
76homestead property the veteran owns and resides in if the
77disability was combat related, the veteran was a resident of
78this state at the time of entering the military service of the
79United States, and the veteran was honorably discharged upon
80separation from military service. The discount shall be in a
81percentage equal to the percentage of the veteran's permanent,
82service-connected disability as determined by the United States
83Department of Veterans Affairs. To qualify for the discount
84granted by this subsection, an applicant must submit to the
85county property appraiser, by March 1, proof of residency at the
86time of entering military service, an official letter from the
87United States Department of Veterans Affairs stating the
88percentage of the veteran's service-connected disability and
89such evidence that reasonably identifies the disability as
90combat related, and a copy of the veteran's honorable discharge.
91If the property appraiser denies the request for a discount, the
92appraiser must notify the applicant in writing of the reasons
93for the denial, and the veteran may reapply. The Legislature
94may, by general law, waive the annual application requirement in
95subsequent years. This subsection shall take effect December 7,
962006, is self-executing, and does not require implementing
97legislation.
98     (f)  Real property owned and used as a homestead by a
99person who has attained age sixty-five and whose household
100income, as defined by general law, does not exceed $23,604 is
101exempt from ad valorem taxation. The legislature shall provide
102for an annual adjustment of the income limitation prescribed in
103this subsection for changes in the cost of living and may
104provide additional financial eligibility requirements or other
105eligibility requirements.
106     SECTION 9.  Local taxes.--
107     (a)  Counties, school districts, and municipalities shall,
108and special districts may, be authorized by law to levy ad
109valorem taxes and may be authorized by general law to levy other
110taxes, for their respective purposes, except ad valorem taxes on
111intangible personal property and taxes prohibited by this
112constitution.
113     (b)  Ad valorem taxes, exclusive of taxes levied for the
114payment of bonds and taxes levied for periods not longer than
115two years when authorized by vote of the electors who are the
116owners of freeholds therein not wholly exempt from taxation,
117shall not be levied in excess of the following millages upon the
118assessed value of real estate and tangible personal property:
119for all county purposes, ten mills; for all municipal purposes,
120ten mills; for all school purposes, ten mills; for water
121management purposes for the northwest portion of the state lying
122west of the line between ranges two and three east, 0.05 mill;
123for water management purposes for the remaining portions of the
124state, 1.0 mill; and for all other special districts a millage
125authorized by law approved by vote of the electors who are
126owners of freeholds therein not wholly exempt from taxation. A
127county furnishing municipal services may, to the extent
128authorized by law, levy additional taxes within the limits fixed
129for municipal purposes.
130     (c)  By general law, the legislature shall limit the
131authority of counties, municipalities, and special districts to
132increase ad valorem taxes.
133
ARTICLE VIII
134
LOCAL GOVERNMENT
135     SECTION 1.  Counties.--
136     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
137law into political subdivisions called counties. Counties may be
138created, abolished or changed by law, with provision for payment
139or apportionment of the public debt.
140     (b)  COUNTY FUNDS.  The care, custody and method of
141disbursing county funds shall be provided by general law.
142     (c)  GOVERNMENT.  Pursuant to general or special law, a
143county government may be established by charter which shall be
144adopted, amended or repealed only upon vote of the electors of
145the county in a special election called for that purpose.
146     (d)  COUNTY OFFICERS.  There shall be elected by the
147electors of each county, for terms of four years, a sheriff, a
148tax collector, a property appraiser, a supervisor of elections,
149and a clerk of the circuit court; except, when provided by
150county charter or special law approved by vote of the electors
151of the county, any county officer other than a property
152appraiser may be chosen in another manner therein specified, or
153any county office other than the office of property appraiser
154may be abolished when all the duties of the office prescribed by
155general law are transferred to another office. When not
156otherwise provided by county charter or special law approved by
157vote of the electors, the clerk of the circuit court shall be ex
158officio clerk of the board of county commissioners, auditor,
159recorder and custodian of all county funds.
160     (e)  COMMISSIONERS.  Except when otherwise provided by
161county charter, the governing body of each county shall be a
162board of county commissioners composed of five or seven members
163serving staggered terms of four years. After each decennial
164census the board of county commissioners shall divide the county
165into districts of contiguous territory as nearly equal in
166population as practicable. One commissioner residing in each
167district shall be elected as provided by law.
168     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
169county charters shall have such power of self-government as is
170provided by general or special law. The board of county
171commissioners of a county not operating under a charter may
172enact, in a manner prescribed by general law, county ordinances
173not inconsistent with general or special law, but an ordinance
174in conflict with a municipal ordinance shall not be effective
175within the municipality to the extent of such conflict.
176     (g)  CHARTER GOVERNMENT.  Counties operating under county
177charters shall have all powers of local self-government not
178inconsistent with general law, or with special law approved by
179vote of the electors. The governing body of a county operating
180under a charter may enact county ordinances not inconsistent
181with general law. The charter shall provide which shall prevail
182in the event of conflict between county and municipal
183ordinances.
184     (h)  TAXES; LIMITATION.  Property situate within
185municipalities shall not be subject to taxation for services
186rendered by the county exclusively for the benefit of the
187property or residents in unincorporated areas.
188     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
189filed with the custodian of state records and shall become
190effective at such time thereafter as is provided by general law.
191     (j)  VIOLATION OF ORDINANCES.  Persons violating county
192ordinances shall be prosecuted and punished as provided by law.
193     (k)  COUNTY SEAT.  In every county there shall be a county
194seat at which shall be located the principal offices and
195permanent records of all county officers. The county seat may
196not be moved except as provided by general law. Branch offices
197for the conduct of county business may be established elsewhere
198in the county by resolution of the governing body of the county
199in the manner prescribed by law. No instrument shall be deemed
200recorded until filed at the county seat, or a branch office
201designated by the governing body of the county for the recording
202of instruments, according to law.
203
ARTICLE XII
204
SCHEDULE
205     SECTION 27.  Elected property appraisers; application.--The
206requirement in Section 1(d) of Article VIII for a property
207appraiser to be elected by the electors of the county shall
208apply in each county, including each charter county, regardless
209of whether the charter was adopted pursuant to Section 1(g) of
210Article VIII or pursuant to Section 9, Section 10, Section 11,
211or Section 24 of Article VIII of the Constitution of 1885, as
212amended and incorporated by reference in Section 6(e) of Article
213VIII. Any county that does not have an elected property
214appraiser on the effective date of the amendment to Section 1 of
215Article VIII of this constitution shall provide for electing a
216property appraiser at the next general election as provided by
217general law.
218     SECTION 28.  Property tax exemptions and ad valorem tax
219limitations.--The amendments to Sections 3, 4, 6, and 9 of
220Article VII, providing a $25,000 exemption from ad valorem
221taxation for tangible personal property, providing an additional
222homestead exemption equal to the greater of forty percent of the
223homestead's just valuation from $25,000 up to $1 million or the
224
225====== B A L L O T  S T A T E M E N T  A M E N D M E N T ======
226     Remove line(s) 357-375, and insert:
227homestead just value from $25,000 up to $1 million or the
228accumulated benefit provided under Save Our Homes, 2) exempts
229certain low-income seniors from ad valorem tax on their
230homesteads, and 3) provides for the transfer of accumulated Save
231Our Homes benefits and authorizes Legislature to increase amount
232and percentage of accrued benefit. With respect to non-homestead
233property, this revision allows the Legislature to limit ad
234valorem assessments on 4) affordable housing and 5) on working
235waterfronts under specific circumstances, 6) provides a $25,000
236exemption for tangible personal property, and 7) limits annual
237increases in assessments of nonhomestead real property. Further,
238this revision 8) requires the Legislature to limit the authority
239of local governments other than school districts to increase
240property taxes, and 9) requires all county property appraisers
241to be elected.
242     In more detail, this revision:
243     1.  Provides for an additional homestead exemption equal to
244the greater of 40 percent of the just value of the homestead
245property from $25,000 up to $1 million or the accumulated
246benefit


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