1 | Representative(s) Kravitz and Simmons offered the following: |
2 |
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3 | Amendment (with ballot statement and title amendments) |
4 | Remove line(s) 372-474, and insert: |
5 | (c) By general law, the legislature may regulate the |
6 | authority of counties, municipalities, and special districts to |
7 | increase millage rates relating to ad valorem taxation. |
8 | ARTICLE VIII |
9 | LOCAL GOVERNMENT |
10 | SECTION 1. Counties.-- |
11 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
12 | law into political subdivisions called counties. Counties may be |
13 | created, abolished or changed by law, with provision for payment |
14 | or apportionment of the public debt. |
15 | (b) COUNTY FUNDS. The care, custody and method of |
16 | disbursing county funds shall be provided by general law. |
17 | (c) GOVERNMENT. Pursuant to general or special law, a |
18 | county government may be established by charter which shall be |
19 | adopted, amended or repealed only upon vote of the electors of |
20 | the county in a special election called for that purpose. |
21 | (d) COUNTY OFFICERS. There shall be elected by the |
22 | electors of each county, for terms of four years, a sheriff, a |
23 | tax collector, a property appraiser, a supervisor of elections, |
24 | and a clerk of the circuit court; except, when provided by |
25 | county charter or special law approved by vote of the electors |
26 | of the county, any county officer other than a property |
27 | appraiser may be chosen in another manner therein specified, or |
28 | any county office other than the office of property appraiser |
29 | may be abolished when all the duties of the office prescribed by |
30 | general law are transferred to another office. When not |
31 | otherwise provided by county charter or special law approved by |
32 | vote of the electors, the clerk of the circuit court shall be ex |
33 | officio clerk of the board of county commissioners, auditor, |
34 | recorder and custodian of all county funds. |
35 | (e) COMMISSIONERS. Except when otherwise provided by |
36 | county charter, the governing body of each county shall be a |
37 | board of county commissioners composed of five or seven members |
38 | serving staggered terms of four years. After each decennial |
39 | census the board of county commissioners shall divide the county |
40 | into districts of contiguous territory as nearly equal in |
41 | population as practicable. One commissioner residing in each |
42 | district shall be elected as provided by law. |
43 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
44 | county charters shall have such power of self-government as is |
45 | provided by general or special law. The board of county |
46 | commissioners of a county not operating under a charter may |
47 | enact, in a manner prescribed by general law, county ordinances |
48 | not inconsistent with general or special law, but an ordinance |
49 | in conflict with a municipal ordinance shall not be effective |
50 | within the municipality to the extent of such conflict. |
51 | (g) CHARTER GOVERNMENT. Counties operating under county |
52 | charters shall have all powers of local self-government not |
53 | inconsistent with general law, or with special law approved by |
54 | vote of the electors. The governing body of a county operating |
55 | under a charter may enact county ordinances not inconsistent |
56 | with general law. The charter shall provide which shall prevail |
57 | in the event of conflict between county and municipal |
58 | ordinances. |
59 | (h) TAXES; LIMITATION. Property situate within |
60 | municipalities shall not be subject to taxation for services |
61 | rendered by the county exclusively for the benefit of the |
62 | property or residents in unincorporated areas. |
63 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
64 | filed with the custodian of state records and shall become |
65 | effective at such time thereafter as is provided by general law. |
66 | (j) VIOLATION OF ORDINANCES. Persons violating county |
67 | ordinances shall be prosecuted and punished as provided by law. |
68 | (k) COUNTY SEAT. In every county there shall be a county |
69 | seat at which shall be located the principal offices and |
70 | permanent records of all county officers. The county seat may |
71 | not be moved except as provided by general law. Branch offices |
72 | for the conduct of county business may be established elsewhere |
73 | in the county by resolution of the governing body of the county |
74 | in the manner prescribed by law. No instrument shall be deemed |
75 | recorded until filed at the county seat, or a branch office |
76 | designated by the governing body of the county for the recording |
77 | of instruments, according to law. |
78 | ARTICLE XII |
79 | SCHEDULE |
80 | SECTION 27. Elected property appraisers; application.--The |
81 | requirement in Section 1(d) of Article VIII for a property |
82 | appraiser to be elected by the electors of the county shall |
83 | apply in each county, including each charter county, regardless |
84 | of whether the charter was adopted pursuant to Section 1(g) of |
85 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
86 | or Section 24 of Article VIII of the Constitution of 1885, as |
87 | amended and incorporated by reference in Section 6(e) of Article |
88 | VIII. Any county that does not have an elected property |
89 | appraiser on the effective date of the amendment to Section 1 of |
90 | Article VIII of this constitution shall provide for electing a |
91 | property appraiser at the next general election as provided by |
92 | general law. |
93 | SECTION 28. Property tax exemptions and ad valorem tax |
94 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
95 | Article VII, providing a $25,000 exemption from ad valorem |
96 | taxation for tangible personal property, providing an additional |
97 | $25,000 homestead exemption, authorizing the transfer of the |
98 | accrued benefit from the limitation on the assessment of |
99 | homestead property, providing an additional homestead exemption |
100 | for first-time homestead property owners, providing a complete |
101 | homestead exemption for low-income seniors, providing for |
102 | assessing rent-restricted affordable housing and commercial and |
103 | public-access waterfront property pursuant to general law, |
104 | limiting annual increases in assessments of nonhomestead real |
105 | property, and authorizing the legislature to regulate the |
106 | authority of counties, municipalities, and special districts to |
107 | increase millage rates relating to ad valorem taxation; the |
108 | amendment to Section 1 of Article VIII, |
109 |
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110 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
111 | Remove line(s) 507-561 and insert: |
112 | authorizes the Legislature to regulate the authority of local |
113 | governments other than school districts to increase millage |
114 | rates relating to ad valorem taxation, and 10) requires all |
115 | county property appraisers to be elected. |
116 | In more detail, this revision: |
117 | 1. Increases the homestead exemption by providing an |
118 | additional $25,000 homestead exemption for the portion of the |
119 | assessed value above $50,000 up to $75,000. This exemption does |
120 | not apply to school taxes. |
121 | 2. Exempts certain low-income seniors from ad valorem tax |
122 | on their homes. Persons 65 or older whose household income is |
123 | less than $23,604, adjusted annually for inflation, will be |
124 | totally exempt from ad valorem taxes, including school taxes, on |
125 | their homestead property. |
126 | 3. Provides an increased exemption for first-time Florida |
127 | homebuyers beginning in 2008. First-time homebuyers in Florida |
128 | who qualify for homestead exemption will be eligible for an |
129 | additional exemption equal to 25 percent of the assessed value |
130 | of their new home, not to exceed 25 percent of the county median |
131 | homestead just value for the prior year. The amount of the |
132 | exemption will decrease each year by the amount of the home's |
133 | Save Our Homes benefit. When the amount of the home's Save Our |
134 | Homes benefit meets or exceeds this exemption, the exemption is |
135 | lost. This exemption also is available to 2007 first-time |
136 | homebuyers who qualify for homestead exemption January 1, 2008. |
137 | This exemption does not apply to school taxes. |
138 | 4. Provides for the transfer of accumulated Save Our Homes |
139 | benefits. Homestead property owners will be able to transfer |
140 | their Save Our Homes benefit to a new homestead within two years |
141 | of relinquishing their previous homestead exemption; except, if |
142 | the new homestead is established on January 1, 2008, the |
143 | previous homestead must have been relinquished in 2007. If the |
144 | new homestead has a higher just value than the old one, the |
145 | entire benefit can be transferred; if the new homestead has a |
146 | lower just value, the amount of benefit transferred will be |
147 | reduced in proportion of the just value of the new homestead to |
148 | the just value of the old homestead. The transferred benefit may |
149 | not exceed $1 million. This provision does not apply to school |
150 | taxes. |
151 | 5. Provides for assessing certain rent-restricted |
152 | affordable housing property as provided by general law. This |
153 | provision will not apply to school taxes. |
154 | 6. Provides for assessing certain waterfront property used |
155 | for commercial fishing, commercial water-dependent activities, |
156 | and public access as provided by general law. This provision |
157 | will not apply to school taxes. |
158 | 7. Limits increases in assessments each year for all |
159 | property other than homestead property to the lower of 3 percent |
160 | or the percentage change in the Consumer Price Index. |
161 | 8. Authorizes an exemption from ad valorem taxes of |
162 | $25,000 of assessed value of tangible personal property. This |
163 | provision applies to all tax levies. |
164 | 9. Authorizes the Legislature to regulate the authority of |
165 | counties, municipalities, and special districts to increase |
166 | millage rates relating to ad valorem taxation. |
167 |
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168 |
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169 | ======= T I T L E A M E N D M E N T ======= |
170 | Remove line(s) 16 and 17 and insert: |
171 | authorize the Legislature to regulate county, municipality, and |
172 | special district authority to increase ad valorem tax millage |
173 | rates, |