Amendment
Bill No. 7001D
Amendment No. 838579
CHAMBER ACTION
Senate House
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1Representative(s) Domino offered the following:
2
3     Amendment (with ballot statement and title amendments)
4     Remove lines 223-484, and insert:
5     (i)  Pursuant to general law and subject to conditions
6specified therein, increases in assessments of real property
7used for commercial purposes may be limited to the greater of
8five percent or the average annual percentage growth in revenues
9derived from the property over the preceding three years.
10     SECTION 6.  Homestead exemptions.--
11     (a)  Every person who has the legal or equitable title to
12real estate and maintains thereon the permanent residence of the
13owner, or another legally or naturally dependent upon the owner,
14shall be exempt from taxation thereon, except assessments for
15special benefits, up to the assessed valuation of twenty-five
16five thousand dollars and, for all levies other than school
17district levies, on the assessed valuation greater than fifty
18thousand dollars and up to seventy-five thousand dollars, upon
19establishment of right thereto in the manner prescribed by law.  
20The real estate may be held by legal or equitable title, by the
21entireties, jointly, in common, as a condominium, or indirectly
22by stock ownership or membership representing the owner's or
23member's proprietary interest in a corporation owning a fee or a
24leasehold initially in excess of ninety-eight years. The
25exemption shall not apply with respect to any assessment roll
26until such roll is first determined to be in compliance with the
27provisions of Section 4 of this Article by a state agency
28designated by general law. This exemption is repealed on the
29effective date of any amendment to Section 4 of this Article
30that provides for the assessment of homestead property at less
31than just value.
32     (b)  Not more than one exemption shall be allowed any
33individual or family unit or with respect to any residential
34unit. No exemption shall exceed the value of the real estate
35assessable to the owner or, in case of ownership through stock
36or membership in a corporation, the value of the proportion
37which the interest in the corporation bears to the assessed
38value of the property.
39     (c)  As provided by general law and subject to conditions
40specified therein, each person who establishes the right to
41receive the homestead exemption provided in subsection (a)
42within one year after purchasing the homestead property and who
43had not previously owned property receiving the homestead
44exemption provided in subsection (a) is entitled to an
45additional homestead exemption in an amount equal to twenty-five
46percent of the homestead property's just value on January 1 of
47the year the homestead exemption is established, not to exceed
48twenty-five percent of the median just value of homesteads in
49the county in which the homestead is located in the year prior
50to establishing the new homestead. This exemption is not
51available if any owner of the property has previously owned
52property that received the homestead exemption provided in
53subsection (a). The additional homestead exemption shall be
54reduced each year by the difference between the homestead's just
55value and assessed value as determined under subsection (c) of
56Section 4 of this Article until the value of the exemption is
57reduced to zero. The exemption provided under this subsection
58shall apply to all levies other than school district levies.
59     (c)  By general law and subject to conditions specified
60therein, the exemption shall be increased to a total of twenty-
61five thousand dollars of the assessed value of the real estate
62for each school district levy. By general law and subject to
63conditions specified therein, the exemption for all other levies
64may be increased up to an amount not exceeding ten thousand
65dollars of the assessed value of the real estate if the owner
66has attained age sixty-five or is totally and permanently
67disabled and if the owner is not entitled to the exemption
68provided in subsection (d).
69     (d)  By general law and subject to conditions specified
70therein, the exemption shall be increased to a total of the
71following amounts of assessed value of real estate for each levy
72other than those of school districts: fifteen thousand dollars
73with respect to 1980 assessments; twenty thousand dollars with
74respect to 1981 assessments; twenty-five thousand dollars with
75respect to assessments for 1982 and each year thereafter.
76However, such increase shall not apply with respect to any
77assessment roll until such roll is first determined to be in
78compliance with the provisions of section 4 by a state agency
79designated by general law.  This subsection shall stand repealed
80on the effective date of any amendment to section 4 which
81provides for the assessment of homestead property at a specified
82percentage of its just value.
83     (d)(e)  By general law and subject to conditions specified
84therein, the Legislature may provide to renters, who are
85permanent residents, ad valorem tax relief on all ad valorem tax
86levies. Such ad valorem tax relief shall be in the form and
87amount established by general law.
88     (e)(f)  The legislature may, by general law, allow counties
89or municipalities, for the purpose of their respective tax
90levies and subject to the provisions of general law, to grant an
91additional homestead tax exemption not exceeding fifty thousand
92dollars to any person who has the legal or equitable title to
93real estate and maintains thereon the permanent residence of the
94owner and who has attained age sixty-five and whose household
95income, as defined by general law, does not exceed twenty
96thousand dollars. The general law must allow counties and
97municipalities to grant this additional exemption, within the
98limits prescribed in this subsection, by ordinance adopted in
99the manner prescribed by general law, and must provide for the
100periodic adjustment of the income limitation prescribed in this
101subsection for changes in the cost of living.
102     (f)(g)  Each veteran who is age 65 or older who is
103partially or totally permanently disabled shall receive a
104discount from the amount of the ad valorem tax otherwise owed on
105homestead property the veteran owns and resides in if the
106disability was combat related, the veteran was a resident of
107this state at the time of entering the military service of the
108United States, and the veteran was honorably discharged upon
109separation from military service. The discount shall be in a
110percentage equal to the percentage of the veteran's permanent,
111service-connected disability as determined by the United States
112Department of Veterans Affairs. To qualify for the discount
113granted by this subsection, an applicant must submit to the
114county property appraiser, by March 1, proof of residency at the
115time of entering military service, an official letter from the
116United States Department of Veterans Affairs stating the
117percentage of the veteran's service-connected disability and
118such evidence that reasonably identifies the disability as
119combat related, and a copy of the veteran's honorable discharge.
120If the property appraiser denies the request for a discount, the
121appraiser must notify the applicant in writing of the reasons
122for the denial, and the veteran may reapply. The Legislature
123may, by general law, waive the annual application requirement in
124subsequent years. This subsection shall take effect December 7,
1252006, is self-executing, and does not require implementing
126legislation.
127     (g)  Real property owned and used as a homestead by a
128person who has attained age sixty-five and whose household
129income, as defined by general law, does not exceed $23,604 is
130exempt from ad valorem taxation. The legislature shall provide
131for an annual adjustment of the income limitation prescribed in
132this subsection for changes in the cost of living and may
133provide additional financial eligibility requirements or other
134eligibility requirements.
135     SECTION 9.  Local taxes.--
136     (a)  Counties, school districts, and municipalities shall,
137and special districts may, be authorized by law to levy ad
138valorem taxes and may be authorized by general law to levy other
139taxes, for their respective purposes, except ad valorem taxes on
140intangible personal property and taxes prohibited by this
141constitution.
142     (b)  Ad valorem taxes, exclusive of taxes levied for the
143payment of bonds and taxes levied for periods not longer than
144two years when authorized by vote of the electors who are the
145owners of freeholds therein not wholly exempt from taxation,
146shall not be levied in excess of the following millages upon the
147assessed value of real estate and tangible personal property:
148for all county purposes, ten mills; for all municipal purposes,
149ten mills; for all school purposes, ten mills; for water
150management purposes for the northwest portion of the state lying
151west of the line between ranges two and three east, 0.05 mill;
152for water management purposes for the remaining portions of the
153state, 1.0 mill; and for all other special districts a millage
154authorized by law approved by vote of the electors who are
155owners of freeholds therein not wholly exempt from taxation. A
156county furnishing municipal services may, to the extent
157authorized by law, levy additional taxes within the limits fixed
158for municipal purposes.
159     (c)  By general law, the legislature shall limit the
160authority of counties, municipalities, and special districts to
161increase ad valorem taxes.
162
ARTICLE VIII
163
LOCAL GOVERNMENT
164     SECTION 1.  Counties.--
165     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
166law into political subdivisions called counties. Counties may be
167created, abolished or changed by law, with provision for payment
168or apportionment of the public debt.
169     (b)  COUNTY FUNDS.  The care, custody and method of
170disbursing county funds shall be provided by general law.
171     (c)  GOVERNMENT.  Pursuant to general or special law, a
172county government may be established by charter which shall be
173adopted, amended or repealed only upon vote of the electors of
174the county in a special election called for that purpose.
175     (d)  COUNTY OFFICERS.  There shall be elected by the
176electors of each county, for terms of four years, a sheriff, a
177tax collector, a property appraiser, a supervisor of elections,
178and a clerk of the circuit court; except, when provided by
179county charter or special law approved by vote of the electors
180of the county, any county officer other than a property
181appraiser may be chosen in another manner therein specified, or
182any county office other than the office of property appraiser
183may be abolished when all the duties of the office prescribed by
184general law are transferred to another office. When not
185otherwise provided by county charter or special law approved by
186vote of the electors, the clerk of the circuit court shall be ex
187officio clerk of the board of county commissioners, auditor,
188recorder and custodian of all county funds.
189     (e)  COMMISSIONERS.  Except when otherwise provided by
190county charter, the governing body of each county shall be a
191board of county commissioners composed of five or seven members
192serving staggered terms of four years. After each decennial
193census the board of county commissioners shall divide the county
194into districts of contiguous territory as nearly equal in
195population as practicable. One commissioner residing in each
196district shall be elected as provided by law.
197     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
198county charters shall have such power of self-government as is
199provided by general or special law. The board of county
200commissioners of a county not operating under a charter may
201enact, in a manner prescribed by general law, county ordinances
202not inconsistent with general or special law, but an ordinance
203in conflict with a municipal ordinance shall not be effective
204within the municipality to the extent of such conflict.
205     (g)  CHARTER GOVERNMENT.  Counties operating under county
206charters shall have all powers of local self-government not
207inconsistent with general law, or with special law approved by
208vote of the electors. The governing body of a county operating
209under a charter may enact county ordinances not inconsistent
210with general law. The charter shall provide which shall prevail
211in the event of conflict between county and municipal
212ordinances.
213     (h)  TAXES; LIMITATION.  Property situate within
214municipalities shall not be subject to taxation for services
215rendered by the county exclusively for the benefit of the
216property or residents in unincorporated areas.
217     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
218filed with the custodian of state records and shall become
219effective at such time thereafter as is provided by general law.
220     (j)  VIOLATION OF ORDINANCES.  Persons violating county
221ordinances shall be prosecuted and punished as provided by law.
222     (k)  COUNTY SEAT.  In every county there shall be a county
223seat at which shall be located the principal offices and
224permanent records of all county officers. The county seat may
225not be moved except as provided by general law. Branch offices
226for the conduct of county business may be established elsewhere
227in the county by resolution of the governing body of the county
228in the manner prescribed by law. No instrument shall be deemed
229recorded until filed at the county seat, or a branch office
230designated by the governing body of the county for the recording
231of instruments, according to law.
232
ARTICLE XII
233
SCHEDULE
234     SECTION 27.  Elected property appraisers; application.--The
235requirement in Section 1(d) of Article VIII for a property
236appraiser to be elected by the electors of the county shall
237apply in each county, including each charter county, regardless
238of whether the charter was adopted pursuant to Section 1(g) of
239Article VIII or pursuant to Section 9, Section 10, Section 11,
240or Section 24 of Article VIII of the Constitution of 1885, as
241amended and incorporated by reference in Section 6(e) of Article
242VIII. Any county that does not have an elected property
243appraiser on the effective date of the amendment to Section 1 of
244Article VIII of this constitution shall provide for electing a
245property appraiser at the next general election as provided by
246general law.
247     SECTION 28.  Property tax exemptions and ad valorem tax
248limitations.--The amendments to Sections 3, 4, 6, and 9 of
249Article VII, providing a $25,000 exemption from ad valorem
250taxation for tangible personal property, providing an additional
251$25,000 homestead exemption, authorizing the transfer of the
252accrued benefit from the limitation on the assessment of
253homestead property, providing an additional homestead exemption
254for first-time homestead property owners, providing a complete
255homestead exemption for low-income seniors, providing for
256assessing rent-restricted affordable housing and commercial and
257public-access waterfront property pursuant to general law,
258limiting annual increases in assessments of nonhomestead real
259property, providing for limitations on assessment increases for
260commercial property, and requiring the legislature to limit the
261authority of counties, municipalities, and special districts to
262increase ad valorem taxes; the amendment to Section 1 of Article
263VIII, requiring property appraisers to be elected; and the
264creation of Section 27 of this Article, providing for election
265of county property appraisers, and this section, if submitted to
266the electors of this state for approval or rejection at a
267special election authorized by law to be held on January 29,
2682008, shall take effect upon approval by the electors and shall
269operate retroactively to January 1, 2008, or, if submitted to
270the electors of this state for approval or rejection at the next
271general election, shall take effect January 1 of the year
272following such general election.
273
274== B A L L O T  S T A T E M E N T  A M E N D M E N T ==
275     Remove line(s) 505-562, and insert:
276personal property, 8) limits annual increases in assessments of
277nonhomestead real property, and 9) provides for limitations on
278increases in assessments of commercial property. Further, this
279revision 10) requires the Legislature to limit the authority of
280local governments other than school districts to increase
281property taxes, and 11) requires all county property appraisers
282to be elected.
283     In more detail, this revision:
284     1.  Increases the homestead exemption by providing an
285additional $25,000 homestead exemption for the portion of the
286assessed value above $50,000 up to $75,000.  This exemption does
287not apply to school taxes.
288     2.  Exempts certain low-income seniors from ad valorem tax
289on their homes. Persons 65 or older whose household income is
290less than $23,604, adjusted annually for inflation, will be
291totally exempt from ad valorem taxes, including school taxes, on
292their homestead property.
293     3.  Provides an increased exemption for first-time Florida
294homebuyers beginning in 2008. First-time homebuyers in Florida
295who qualify for homestead exemption will be eligible for an
296additional exemption equal to 25 percent of the assessed value
297of their new home, not to exceed 25 percent of the county median
298homestead just value for the prior year. The amount of the
299exemption will decrease each year by the amount of the home's
300Save Our Homes benefit. When the amount of the home's Save Our
301Homes benefit meets or exceeds this exemption, the exemption is
302lost. This exemption also is available to 2007 first-time
303homebuyers who qualify for homestead exemption January 1, 2008.
304This exemption does not apply to school taxes.
305     4.  Provides for the transfer of accumulated Save Our Homes
306benefits. Homestead property owners will be able to transfer
307their Save Our Homes benefit to a new homestead within two years
308of relinquishing their previous homestead exemption; except, if
309the new homestead is established on January 1, 2008, the
310previous homestead must have been relinquished in 2007. If the
311new homestead has a higher just value than the old one, the
312entire benefit can be transferred; if the new homestead has a
313lower just value, the amount of benefit transferred will be
314reduced in proportion of the just value of the new homestead to
315the just value of the old homestead. The transferred benefit may
316not exceed $1 million. This provision does not apply to school
317taxes.
318     5.  Provides for assessing certain rent-restricted
319affordable housing property as provided by general law. This
320provision will not apply to school taxes.
321     6.  Provides for assessing certain waterfront property used
322for commercial fishing, commercial water-dependent activities,
323and public access as provided by general law. This provision
324will not apply to school taxes.
325     7.  Limits increases in assessments each year for all
326property other than homestead property to the lower of 3 percent
327or the percentage change in the Consumer Price Index.
328     8.  Limits increases in assessments of commercial property
329to the greater of 5 percent or the average annual percentage
330growth in revenues derived from the property over the preceding
331three years.
332     9.  Authorizes an exemption from ad valorem taxes of
333$25,000 of assessed value of tangible personal property. This
334provision applies to all tax levies.
335     10.  Requires the Legislature to limit the authority of
336counties, municipalities, and special districts to increase ad
337valorem taxes.
338     11.  Requires each county to have an elected property
339
340======= T I T L E  A M E N D M E N T =======
341     Remove line 12, and insert:
342nonhomestead real property, to provide a limitation on increases
343in assessments of commercial property, to increase the homestead


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