Amendment
Bill No. 7001D

Amendment No. 775063

CHAMBER ACTION
Senate		House
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1	Representative Gelber, Boyd, Meadows, Richardson, Waldman, Vana,
2	Kiar, Gibson, Bendross-Mindingall, Bucher, Gibbons, Taylor,
3	Saunders, Jenne, Seiler, and Cusack offered the following:
4
5	Amendment (with title amendment)
6	Remove everything after the resolving clause, and insert:
7	That the following amendments to Sections 3, 4, and 6 of
8	Article VII and Section 1 of Article VIII and the creation of
9	Sections 27 and 28 of Article XII of the State Constitution are
10	agreed to and shall be submitted to the electors of this state
11	for approval or rejection at the next general election or at an
12	earlier special election specifically authorized by law for that
13	purpose:
14	ARTICLE VII
15	FINANCE AND TAXATION
16	SECTION 3.  Taxes; exemptions.--
17	(a)  All property owned by a municipality and used
18	exclusively by it for municipal or public purposes shall be
19	exempt from taxation.  A municipality, owning property outside
20	the municipality, may be required by general law to make payment
21	to the taxing unit in which the property is located.  Such
22	portions of property as are used predominantly for educational,
23	literary, scientific, religious or charitable purposes may be
24	exempted by general law from taxation.
25	(b)  There shall be exempt from taxation, cumulatively, to
26	every head of a family residing in this state, household goods
27	and personal effects to the value fixed by general law, not less
28	than one thousand dollars, and to every widow or widower or
29	person who is blind or totally and permanently disabled,
30	property to the value fixed by general law not less than five
31	hundred dollars.
32	(c)  Any county or municipality may, for the purpose of its
33	respective tax levy and subject to the provisions of this
34	subsection and general law, grant community and economic
35	development ad valorem tax exemptions to new businesses and
36	expansions of existing businesses, as defined by general law.
37	Such an exemption may be granted only by ordinance of the county
38	or municipality, and only after the electors of the county or
39	municipality voting on such question in a referendum authorize
40	the county or municipality to adopt such ordinances.  An
41	exemption so granted shall apply to improvements to real
42	property made by or for the use of a new business and
43	improvements to real property related to the expansion of an
44	existing business and shall also apply to tangible personal
45	property of such new business and tangible personal property
46	related to the expansion of an existing business. The amount or
47	limits of the amount of such exemption shall be specified by
48	general law.  The period of time for which such exemption may be
49	granted to a new business or expansion of an existing business
50	shall be determined by general law.  The authority to grant such
51	exemption shall expire ten years from the date of approval by
52	the electors of the county or municipality, and may be renewable
53	by referendum as provided by general law.
54	(d)  By general law and subject to conditions specified
55	therein, there may be granted an ad valorem tax exemption to a
56	renewable energy source device and to real property on which
57	such device is installed and operated, to the value fixed by
58	general law not to exceed the original cost of the device, and
59	for the period of time fixed by general law not to exceed ten
60	years.
61	(e)  Any county or municipality may, for the purpose of its
62	respective tax levy and subject to the provisions of this
63	subsection and general law, grant historic preservation ad
64	valorem tax exemptions to owners of historic properties.  This
65	exemption may be granted only by ordinance of the county or
66	municipality.  The amount or limits of the amount of this
67	exemption and the requirements for eligible properties must be
68	specified by general law.  The period of time for which this
69	exemption may be granted to a property owner shall be determined
70	by general law.
71	(f)  By general law and subject to conditions specified
72	therein, twenty-five thousand dollars of the assessed value of
73	property subject to tangible personal property tax shall be
74	exempt from ad valorem taxation.
75	SECTION 4.  Taxation; assessments.--By general law
76	regulations shall be prescribed which shall secure a just
77	valuation of all property for ad valorem taxation, provided:
78	(a)  Agricultural land, land producing high water recharge
79	to Florida's aquifers, or land used exclusively for
80	noncommercial recreational purposes may be classified by general
81	law and assessed solely on the basis of character or use.
82	(b)  Pursuant to general law tangible personal property
83	held for sale as stock in trade and livestock may be valued for
84	taxation at a specified percentage of its value, may be
85	classified for tax purposes, or may be exempted from taxation.
86	(c)  All persons entitled to a homestead exemption under
87	Section 6 of this Article shall have their homestead assessed at
88	just value as of January 1 of the year following the effective
89	date of this amendment. This assessment shall change only as
90	provided herein.
91	(1)  Assessments subject to this provision shall be changed
92	annually on January 1st of each year; but those changes in
93	assessments shall not exceed the lower of the following:
94	a.  Three percent (3%) of the assessment for the prior
95	year.
96	b.  The percent change in the Consumer Price Index for all
97	urban consumers, U.S. City Average, all items 1967=100, or
98	successor reports for the preceding calendar year as initially
99	reported by the United States Department of Labor, Bureau of
100	Labor Statistics.
101	(2)  No assessment shall exceed just value.
102	(3)  After any change of ownership, as provided by general
103	law, homestead property shall be assessed at just value as of
104	January 1 of the following year, unless the provisions of
105	paragraph (8) apply. Thereafter, the homestead shall be assessed
106	as provided herein.
107	(4)  New homestead property shall be assessed at just value
108	as of January 1st of the year following the establishment of the
109	homestead, unless the provisions of paragraph (8) apply. That
110	assessment shall only change as provided herein.
111	(5)  Changes, additions, reductions, or improvements to
112	homestead property shall be assessed as provided for by general
113	law; provided, however, after the adjustment for any change,
114	addition, reduction, or improvement, the property shall be
115	assessed as provided herein.
116	(6)  In the event of a termination of homestead status, the
117	property shall be assessed as provided by general law.
118	(7)  The provisions of this amendment are severable. If any
119	of the provisions of this amendment shall be held
120	unconstitutional by any court of competent jurisdiction, the
121	decision of such court shall not affect or impair any remaining
122	provisions of this amendment.
123	(8)a.  For all levies other than school district levies, a
124	person who establishes a new homestead as of January 1, 2009, or
125	January 1 of any subsequent year and who has received a
126	homestead exemption pursuant to Section 6 of this Article as of
127	January 1 of either of the two years immediately preceding the
128	establishment of the new homestead is entitled to have the new
129	homestead assessed at less than just value. A person who
130	establishes a new homestead as of January 1, 2008, is entitled
131	to have the new homestead assessed at less than just value only
132	if that person received a homestead exemption on January 1,
133	2007. The assessed value of the newly established homestead
134	shall be determined as follows:
135	1.  If the just value of the new homestead is greater than
136	or equal to the just value of the prior homestead of the person
137	establishing the new homestead as of January 1 of the year in
138	which the prior homestead was abandoned, the assessed value of
139	the new homestead shall be the just value of the new homestead
140	minus an amount equal to the lesser of $1 million or the
141	difference between the just value and the assessed value of the
142	prior homestead as of January 1 of the year in which the prior
143	homestead was abandoned. Thereafter, the homestead shall be
144	assessed as provided herein.
145	2.  If the just value of the new homestead is less than the
146	just value of the prior homestead of the person establishing the
147	new homestead as of January 1 of the year in which the prior
148	homestead was abandoned, the assessed value of the new homestead
149	shall be equal to the just value of the new homestead divided by
150	the just value of the prior homestead and multiplied by the
151	assessed value of the prior homestead. However, if the
152	difference between the just value of the new homestead and the
153	assessed value of the new homestead calculated pursuant to this
154	sub-subparagraph is greater than $1 million, the assessed value
155	of the new homestead shall be increased so that the difference
156	between the just value and the assessed value equals $1 million.
157	Thereafter, the homestead shall be assessed as provided herein.
158	b.  By general law and subject to conditions specified
159	therein, the legislature shall provide for application of this
160	paragraph to property owned by more than one person.
161	(d)  The legislature may, by general law, for assessment
162	purposes and subject to the provisions of this subsection, allow
163	counties and municipalities to authorize by ordinance that
164	historic property may be assessed solely on the basis of
165	character or use. Such character or use assessment shall apply
166	only to the jurisdiction adopting the ordinance. The
167	requirements for eligible properties must be specified by
168	general law.
169	(e)  A county may, in the manner prescribed by general law,
170	provide for a reduction in the assessed value of homestead
171	property to the extent of any increase in the assessed value of
172	that property which results from the construction or
173	reconstruction of the property for the purpose of providing
174	living quarters for one or more natural or adoptive grandparents
175	or parents of the owner of the property or of the owner's spouse
176	if at least one of the grandparents or parents for whom the
177	living quarters are provided is 62 years of age or older. Such a
178	reduction may not exceed the lesser of the following:
179	(1)  The increase in assessed value resulting from
180	construction or reconstruction of the property.
181	(2)  Twenty percent of the total assessed value of the
182	property as improved.
183	(f)  As defined by general law, real property that is used
184	to provide affordable housing and is subject to rent
185	restrictions imposed by a governmental agency may be assessed as
186	provided by general law, subject to conditions or limitations
187	specified therein. This subsection shall apply to all levies
188	other than school district levies.
189	(g)  As defined by general law, land that is used
190	exclusively for commercial fishing purposes or that is open to
191	the public and used predominantly for commercial water-dependent
192	activities or for public access to waters that are navigable may
193	be assessed as provided by general law, subject to conditions or
194	limitations specified therein. For purposes of this paragraph,
195	the term "water-dependent activity" means any activity that can
196	be conducted only on, in, over, or adjacent to waters that are
197	navigable and that requires direct access to water and involves
198	the use of water as an integral part of such activity. This
199	subsection shall apply to all levies other than school district
200	levies.
201	SECTION 6.  Homestead exemptions.--
202	(a)  Every person who has the legal or equitable title to
203	real estate and maintains thereon the permanent residence of the
204	owner, or another legally or naturally dependent upon the owner,
205	shall be exempt from taxation thereon, except assessments for
206	special benefits, up to the assessed valuation of twenty-five
207	five thousand dollars, upon establishment of right thereto in
208	the manner prescribed by law.  The real estate may be held by
209	legal or equitable title, by the entireties, jointly, in common,
210	as a condominium, or indirectly by stock ownership or membership
211	representing the owner's or member's proprietary interest in a
212	corporation owning a fee or a leasehold initially in excess of
213	ninety-eight years. The exemption shall not apply with respect
214	to any assessment roll until such roll is first determined to be
215	in compliance with the provisions of Section 4 of this Article
216	by a state agency designated by general law. This exemption is
217	repealed on the effective date of any amendment to Section 4 of
218	this Article that provides for the assessment of homestead
219	property at less than just value.
220	(b)  Not more than one exemption shall be allowed any
221	individual or family unit or with respect to any residential
222	unit. No exemption shall exceed the value of the real estate
223	assessable to the owner or, in case of ownership through stock
224	or membership in a corporation, the value of the proportion
225	which the interest in the corporation bears to the assessed
226	value of the property.
227	(c)(1)  For all levies other than school district levies, a
228	person who is entitled to a homestead exemption under subsection
229	(a) shall be entitled to an alternative Save Our Homes homestead
230	exemption, which shall apply after the first fifty thousand
231	dollars of just value, equal to forty percent (40%) of the prior
232	year median just value of homesteads in the county in which the
233	homestead is located, for any year in which the tax benefit of
234	such alternative exemption is greater than the tax benefit of
235	the Save Our Homes benefit provided in subsection (c) of Section
236	4 of this Article.
237	(2)  For all levies other than school district levies, a
238	person who has attained age sixty-five and whose household
239	income, as defined by general law, does not exceed $23,604, who
240	is entitled to a homestead exemption under subsection (a) shall
241	be entitled to an alternative Save Our Homes homestead
242	exemption, which shall apply after the first fifty thousand
243	dollars of just value, equal to one hundred percent (100%) of
244	the prior year median just value of homesteads in the county in
245	which the homestead is located, for any year in which the tax
246	benefit of such alternative exemption is greater than the tax
247	benefit of the Save Our Homes benefit provided in subsection (c)
248	of Section 4 of this Article. The legislature shall provide for
249	an annual adjustment of the income limitation prescribed in this
250	paragraph for changes in the cost of living and may provide
251	additional financial eligibility requirements or other
252	eligibility requirements.
253	(c)  By general law and subject to conditions specified
254	therein, the exemption shall be increased to a total of twenty-
255	five thousand dollars of the assessed value of the real estate
256	for each school district levy. By general law and subject to
257	conditions specified therein, the exemption for all other levies
258	may be increased up to an amount not exceeding ten thousand
259	dollars of the assessed value of the real estate if the owner
260	has attained age sixty-five or is totally and permanently
261	disabled and if the owner is not entitled to the exemption
262	provided in subsection (d).
263	(d)  By general law and subject to conditions specified
264	therein, the exemption shall be increased to a total of the
265	following amounts of assessed value of real estate for each levy
266	other than those of school districts: fifteen thousand dollars
267	with respect to 1980 assessments; twenty thousand dollars with
268	respect to 1981 assessments; twenty-five thousand dollars with
269	respect to assessments for 1982 and each year thereafter.
270	However, such increase shall not apply with respect to any
271	assessment roll until such roll is first determined to be in
272	compliance with the provisions of section 4 by a state agency
273	designated by general law.  This subsection shall stand repealed
274	on the effective date of any amendment to section 4 which
275	provides for the assessment of homestead property at a specified
276	percentage of its just value.
277	(d)(e)  By general law and subject to conditions specified
278	therein, the Legislature may provide to renters, who are
279	permanent residents, ad valorem tax relief on all ad valorem tax
280	levies. Such ad valorem tax relief shall be in the form and
281	amount established by general law.
282	(e)(f)  The legislature may, by general law, allow counties
283	or municipalities, for the purpose of their respective tax
284	levies and subject to the provisions of general law, to grant an
285	additional homestead tax exemption not exceeding fifty thousand
286	dollars to any person who has the legal or equitable title to
287	real estate and maintains thereon the permanent residence of the
288	owner and who has attained age sixty-five and whose household
289	income, as defined by general law, does not exceed twenty
290	thousand dollars. The general law must allow counties and
291	municipalities to grant this additional exemption, within the
292	limits prescribed in this subsection, by ordinance adopted in
293	the manner prescribed by general law, and must provide for the
294	periodic adjustment of the income limitation prescribed in this
295	subsection for changes in the cost of living.
296	(f)(g)  Each veteran who is age 65 or older who is
297	partially or totally permanently disabled shall receive a
298	discount from the amount of the ad valorem tax otherwise owed on
299	homestead property the veteran owns and resides in if the
300	disability was combat related, the veteran was a resident of
301	this state at the time of entering the military service of the
302	United States, and the veteran was honorably discharged upon
303	separation from military service. The discount shall be in a
304	percentage equal to the percentage of the veteran's permanent,
305	service-connected disability as determined by the United States
306	Department of Veterans Affairs. To qualify for the discount
307	granted by this subsection, an applicant must submit to the
308	county property appraiser, by March 1, proof of residency at the
309	time of entering military service, an official letter from the
310	United States Department of Veterans Affairs stating the
311	percentage of the veteran's service-connected disability and
312	such evidence that reasonably identifies the disability as
313	combat related, and a copy of the veteran's honorable discharge.
314	If the property appraiser denies the request for a discount, the
315	appraiser must notify the applicant in writing of the reasons
316	for the denial, and the veteran may reapply. The Legislature
317	may, by general law, waive the annual application requirement in
318	subsequent years. This subsection shall take effect December 7,
319	2006, is self-executing, and does not require implementing
320	legislation.
321	ARTICLE VIII
322	LOCAL GOVERNMENT
323	SECTION 1.  Counties.--
324	(a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
325	law into political subdivisions called counties. Counties may be
326	created, abolished or changed by law, with provision for payment
327	or apportionment of the public debt.
328	(b)  COUNTY FUNDS.  The care, custody and method of
329	disbursing county funds shall be provided by general law.
330	(c)  GOVERNMENT.  Pursuant to general or special law, a
331	county government may be established by charter which shall be
332	adopted, amended or repealed only upon vote of the electors of
333	the county in a special election called for that purpose.
334	(d)  COUNTY OFFICERS.  There shall be elected by the
335	electors of each county, for terms of four years, a sheriff, a
336	tax collector, a property appraiser, a supervisor of elections,
337	and a clerk of the circuit court; except, when provided by
338	county charter or special law approved by vote of the electors
339	of the county, any county officer other than a property
340	appraiser may be chosen in another manner therein specified, or
341	any county office other than the office of property appraiser
342	may be abolished when all the duties of the office prescribed by
343	general law are transferred to another office. When not
344	otherwise provided by county charter or special law approved by
345	vote of the electors, the clerk of the circuit court shall be ex
346	officio clerk of the board of county commissioners, auditor,
347	recorder and custodian of all county funds.
348	(e)  COMMISSIONERS.  Except when otherwise provided by
349	county charter, the governing body of each county shall be a
350	board of county commissioners composed of five or seven members
351	serving staggered terms of four years. After each decennial
352	census the board of county commissioners shall divide the county
353	into districts of contiguous territory as nearly equal in
354	population as practicable. One commissioner residing in each
355	district shall be elected as provided by law.
356	(f)  NON-CHARTER GOVERNMENT.  Counties not operating under
357	county charters shall have such power of self-government as is
358	provided by general or special law. The board of county
359	commissioners of a county not operating under a charter may
360	enact, in a manner prescribed by general law, county ordinances
361	not inconsistent with general or special law, but an ordinance
362	in conflict with a municipal ordinance shall not be effective
363	within the municipality to the extent of such conflict.
364	(g)  CHARTER GOVERNMENT.  Counties operating under county
365	charters shall have all powers of local self-government not
366	inconsistent with general law, or with special law approved by
367	vote of the electors. The governing body of a county operating
368	under a charter may enact county ordinances not inconsistent
369	with general law. The charter shall provide which shall prevail
370	in the event of conflict between county and municipal
371	ordinances.
372	(h)  TAXES; LIMITATION.  Property situate within
373	municipalities shall not be subject to taxation for services
374	rendered by the county exclusively for the benefit of the
375	property or residents in unincorporated areas.
376	(i)  COUNTY ORDINANCES.  Each county ordinance shall be
377	filed with the custodian of state records and shall become
378	effective at such time thereafter as is provided by general law.
379	(j)  VIOLATION OF ORDINANCES.  Persons violating county
380	ordinances shall be prosecuted and punished as provided by law.
381	(k)  COUNTY SEAT.  In every county there shall be a county
382	seat at which shall be located the principal offices and
383	permanent records of all county officers. The county seat may
384	not be moved except as provided by general law. Branch offices
385	for the conduct of county business may be established elsewhere
386	in the county by resolution of the governing body of the county
387	in the manner prescribed by law. No instrument shall be deemed
388	recorded until filed at the county seat, or a branch office
389	designated by the governing body of the county for the recording
390	of instruments, according to law.
391	ARTICLE XII
392	SCHEDULE
393	SECTION 27.  Elected property appraisers; application.--The
394	requirement in Section 1(d) of Article VIII for a property
395	appraiser to be elected by the electors of the county shall
396	apply in each county, including each charter county, regardless
397	of whether the charter was adopted pursuant to Section 1(g) of
398	Article VIII or pursuant to Section 9, Section 10, Section 11,
399	or Section 24 of Article VIII of the Constitution of 1885, as
400	amended and incorporated by reference in Section 6(e) of Article
401	VIII. Any county that does not have an elected property
402	appraiser on the effective date of the amendment to Section 1 of
403	Article VIII of this constitution shall provide for electing a
404	property appraiser at the next general election as provided by
405	general law.
406	SECTION 28.  Property tax exemptions and ad valorem tax
407	limitations.--The amendments to Sections 3, 4, and 6 of Article
408	VII, providing a $25,000 exemption from ad valorem taxation for
409	tangible personal property, authorizing the transfer of the
410	accrued benefit from the limitation on the assessment of
411	homestead property, providing for assessing rent-restricted
412	affordable housing and commercial and public-access waterfront
413	property pursuant to general law, and providing for alternative
414	Save Our Homes homestead exemptions; the amendment to Section 1
415	of Article VIII, requiring property appraisers to be elected;
416	and the creation of Section 27 of this Article, providing for
417	election of county property appraisers, and this section, if
418	submitted to the electors of this state for approval or
419	rejection at a special election authorized by law to be held on
420	January 29, 2008, shall take effect upon approval by the
421	electors and shall operate retroactively to January 1, 2008, or,
422	if submitted to the electors of this state for approval or
423	rejection at the next general election, shall take effect
424	January 1 of the year following such general election.
425	BE IT FURTHER RESOLVED that the following statement be
426	placed on the ballot:
427	CONSTITUTIONAL AMENDMENTS
428	ARTICLE VII, SECTIONS 3, 4, AND 6
429	ARTICLE VIII, SECTION 1
430	ARTICLE XII, SECTIONS 27 AND 28
431	PROPERTY TAX EXEMPTIONS; LIMITATIONS ON AD VALOREM TAX
432	INCREASES; ELECTED PROPERTY APPRAISERS.--This revision proposes
433	changes to the State Constitution relating to ad valorem
434	taxation and elected property appraisers. With respect to
435	homestead property, this revision 1) provides for the transfer
436	of accumulated Save Our Homes benefits and 2) provides
437	alternative Save Our Homes homestead exemptions. With respect to
438	nonhomestead property, this revision 3) allows the Legislature
439	to limit ad valorem assessments on affordable housing and on
440	working waterfronts under specific circumstances, and 4)
441	provides a $25,000 exemption for tangible personal property.
442	Further, this revision 5) requires all county property
443	appraisers to be elected.
444	In more detail, this revision:
445	1.  Provides for an alternative Save Our Homes homestead
446	exemption which shall apply after the first $50,000 of just
447	value, equal to 40 percent of the prior year median just value
448	of homesteads in the county in which the homestead is located,
449	for any year in which the tax benefit of such alternative
450	exemption is greater than the tax benefit of the Save Our Homes
451	assessment increase limitation. This exemption does not apply to
452	school taxes.
453	2.  Provides for an alternative Save Our Homes homestead
454	exemption for persons who have attained age sixty-five and whose
455	household income, as defined by general law, does not exceed
456	$23,604, which shall apply after the first $50,000 of just
457	value, equal to 100 percent of the prior year median just value
458	of homesteads in the county in which the homestead is located,
459	for any year in which the tax benefit of such alternative
460	exemption is greater than the tax benefit of the Save Our Homes
461	assessment increase limitation. This exemption does not apply to
462	school taxes.
463	3.  Provides for the transfer of accumulated Save Our Homes
464	benefits. Homestead property owners will be able to transfer
465	their Save Our Homes benefit to a new homestead within two years
466	of relinquishing their previous homestead exemption; except, if
467	the new homestead is established on January 1, 2008, the
468	previous homestead must have been relinquished in 2007. If the
469	new homestead has a higher just value than the old one, the
470	entire benefit can be transferred; if the new homestead has a
471	lower just value, the amount of benefit transferred will be
472	reduced in proportion of the just value of the new homestead to
473	the just value of the old homestead. The transferred benefit may
474	not exceed $1 million. This provision does not apply to school
475	taxes.
476	4.  Provides for assessing certain rent-restricted
477	affordable housing property as provided by general law. This
478	provision will not apply to school taxes.
479	5.  Provides for assessing certain waterfront property used
480	for commercial fishing, commercial water-dependent activities,
481	and public access as provided by general law. This provision
482	will not apply to school taxes.
483	6.  Authorizes an exemption from ad valorem taxes of
484	$25,000 of assessed value of tangible personal property. This
485	provision applies to all tax levies.
486	7.  Requires each county to have an elected property
487	appraiser as a county officer and eliminates the option for
488	choosing a property appraiser in any other manner as provided by
489	county charter or special law approved by vote of the electors
490	of the county and the option of abolishing the office of the
491	property appraiser when all the duties of the office prescribed
492	by general law are transferred to another office. Provides that
493	the requirement for a property appraiser elected by the electors
494	of the county shall apply in each county without exception,
495	including each charter county, regardless of the authority under
496	which the charter was adopted. It further provides for
497	application of the elected property appraiser requirement to
498	counties, and charter counties notwithstanding constitutional
499	grants of authority to charter counties, and requires such
500	counties to provide for electing a property appraiser as
501	provided by general law.
502	Further, this revision:
503	A.  Repeals obsolete language on the homestead exemption
504	when it was less than $25,000 and did not apply uniformly to
505	property taxes levied by all local governments.
506	B.  Moves two current provisions, related to the homestead
507	exemption, and makes them applicable to the increased homestead
508	exemption.
509	C.  Schedules the changes to take effect upon approval by
510	the voters and operate retroactively to January 1, 2008, if
511	approved in a special election held on January 29, 2008, or to
512	take effect January 1, 2009, if approved in the general election
513	held in November of 2008.
514
515	======= T I T L E  A M E N D M E N T =======
516	Remove the entire title, and insert:
517	House Joint Resolution
518	A joint resolution proposing amendments to Sections 3, 4, and 6
519	of Article VII and Section 1 of Article VIII and the creation of
520	Sections 27 and 28 of Article XII of the State Constitution, to
521	require an exemption from ad valorem taxation for tangible
522	personal property, to provide for the transfer of the accrued
523	benefit from the limitation on the assessed value of homestead
524	property, to provide for assessing rent-restricted affordable
525	housing and commercial and public-access waterfront property by
526	general law, to provide for alternative Save Our Homes homestead
527	exemptions, to require each county to have an elected property
528	appraiser, and to provide an effective date if such amendments
529	are adopted.

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