| 1 | Representative(s) Galvano offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove lines 206-470 and insert: |
| 5 | (g) As defined by general law, land that is used |
| 6 | exclusively as working waterfront property may be assessed as |
| 7 | provided by general law, subject to conditions or limitations |
| 8 | specified therein. Assessments under this subsection shall apply |
| 9 | to all levies other than school district levies. |
| 10 | (h) Increases in assessments each year for all property |
| 11 | other than property entitled to the assessment increase |
| 12 | limitations provided in this section shall not exceed the |
| 13 | limitations specified in paragraph (1) of subsection (c) of this |
| 14 | section. |
| 15 | SECTION 6. Homestead exemptions.-- |
| 16 | (a) Every person who has the legal or equitable title to |
| 17 | real estate and maintains thereon the permanent residence of the |
| 18 | owner, or another legally or naturally dependent upon the owner, |
| 19 | shall be exempt from taxation thereon, except assessments for |
| 20 | special benefits, up to the assessed valuation of twenty-five |
| 21 | five thousand dollars and, for all levies other than school |
| 22 | district levies, on the assessed valuation greater than fifty |
| 23 | thousand dollars and up to seventy-five thousand dollars, upon |
| 24 | establishment of right thereto in the manner prescribed by law. |
| 25 | The real estate may be held by legal or equitable title, by the |
| 26 | entireties, jointly, in common, as a condominium, or indirectly |
| 27 | by stock ownership or membership representing the owner's or |
| 28 | member's proprietary interest in a corporation owning a fee or a |
| 29 | leasehold initially in excess of ninety-eight years. The |
| 30 | exemption shall not apply with respect to any assessment roll |
| 31 | until such roll is first determined to be in compliance with the |
| 32 | provisions of Section 4 of this Article by a state agency |
| 33 | designated by general law. This exemption is repealed on the |
| 34 | effective date of any amendment to Section 4 of this Article |
| 35 | that provides for the assessment of homestead property at less |
| 36 | than just value. |
| 37 | (b) Not more than one exemption shall be allowed any |
| 38 | individual or family unit or with respect to any residential |
| 39 | unit. No exemption shall exceed the value of the real estate |
| 40 | assessable to the owner or, in case of ownership through stock |
| 41 | or membership in a corporation, the value of the proportion |
| 42 | which the interest in the corporation bears to the assessed |
| 43 | value of the property. |
| 44 | (c) As provided by general law and subject to conditions |
| 45 | specified therein, each person who establishes the right to |
| 46 | receive the homestead exemption provided in subsection (a) |
| 47 | within one year after purchasing the homestead property and who |
| 48 | had not previously owned property receiving the homestead |
| 49 | exemption provided in subsection (a) is entitled to an |
| 50 | additional homestead exemption in an amount equal to twenty-five |
| 51 | percent of the homestead property's just value on January 1 of |
| 52 | the year the homestead exemption is established, not to exceed |
| 53 | twenty-five percent of the median just value of homesteads in |
| 54 | the county in which the homestead is located in the year prior |
| 55 | to establishing the new homestead. This exemption is not |
| 56 | available if any owner of the property has previously owned |
| 57 | property that received the homestead exemption provided in |
| 58 | subsection (a). The additional homestead exemption shall be |
| 59 | reduced each year by the difference between the homestead's just |
| 60 | value and assessed value as determined under subsection (c) of |
| 61 | Section 4 of this Article until the value of the exemption is |
| 62 | reduced to zero. The exemption provided under this subsection |
| 63 | shall apply to all levies other than school district levies. |
| 64 | (c) By general law and subject to conditions specified |
| 65 | therein, the exemption shall be increased to a total of twenty- |
| 66 | five thousand dollars of the assessed value of the real estate |
| 67 | for each school district levy. By general law and subject to |
| 68 | conditions specified therein, the exemption for all other levies |
| 69 | may be increased up to an amount not exceeding ten thousand |
| 70 | dollars of the assessed value of the real estate if the owner |
| 71 | has attained age sixty-five or is totally and permanently |
| 72 | disabled and if the owner is not entitled to the exemption |
| 73 | provided in subsection (d). |
| 74 | (d) By general law and subject to conditions specified |
| 75 | therein, the exemption shall be increased to a total of the |
| 76 | following amounts of assessed value of real estate for each levy |
| 77 | other than those of school districts: fifteen thousand dollars |
| 78 | with respect to 1980 assessments; twenty thousand dollars with |
| 79 | respect to 1981 assessments; twenty-five thousand dollars with |
| 80 | respect to assessments for 1982 and each year thereafter. |
| 81 | However, such increase shall not apply with respect to any |
| 82 | assessment roll until such roll is first determined to be in |
| 83 | compliance with the provisions of section 4 by a state agency |
| 84 | designated by general law. This subsection shall stand repealed |
| 85 | on the effective date of any amendment to section 4 which |
| 86 | provides for the assessment of homestead property at a specified |
| 87 | percentage of its just value. |
| 88 | (d)(e) By general law and subject to conditions specified |
| 89 | therein, the Legislature may provide to renters, who are |
| 90 | permanent residents, ad valorem tax relief on all ad valorem tax |
| 91 | levies. Such ad valorem tax relief shall be in the form and |
| 92 | amount established by general law. |
| 93 | (e)(f) The legislature may, by general law, allow counties |
| 94 | or municipalities, for the purpose of their respective tax |
| 95 | levies and subject to the provisions of general law, to grant an |
| 96 | additional homestead tax exemption not exceeding fifty thousand |
| 97 | dollars to any person who has the legal or equitable title to |
| 98 | real estate and maintains thereon the permanent residence of the |
| 99 | owner and who has attained age sixty-five and whose household |
| 100 | income, as defined by general law, does not exceed twenty |
| 101 | thousand dollars. The general law must allow counties and |
| 102 | municipalities to grant this additional exemption, within the |
| 103 | limits prescribed in this subsection, by ordinance adopted in |
| 104 | the manner prescribed by general law, and must provide for the |
| 105 | periodic adjustment of the income limitation prescribed in this |
| 106 | subsection for changes in the cost of living. |
| 107 | (f)(g) Each veteran who is age 65 or older who is |
| 108 | partially or totally permanently disabled shall receive a |
| 109 | discount from the amount of the ad valorem tax otherwise owed on |
| 110 | homestead property the veteran owns and resides in if the |
| 111 | disability was combat related, the veteran was a resident of |
| 112 | this state at the time of entering the military service of the |
| 113 | United States, and the veteran was honorably discharged upon |
| 114 | separation from military service. The discount shall be in a |
| 115 | percentage equal to the percentage of the veteran's permanent, |
| 116 | service-connected disability as determined by the United States |
| 117 | Department of Veterans Affairs. To qualify for the discount |
| 118 | granted by this subsection, an applicant must submit to the |
| 119 | county property appraiser, by March 1, proof of residency at the |
| 120 | time of entering military service, an official letter from the |
| 121 | United States Department of Veterans Affairs stating the |
| 122 | percentage of the veteran's service-connected disability and |
| 123 | such evidence that reasonably identifies the disability as |
| 124 | combat related, and a copy of the veteran's honorable discharge. |
| 125 | If the property appraiser denies the request for a discount, the |
| 126 | appraiser must notify the applicant in writing of the reasons |
| 127 | for the denial, and the veteran may reapply. The Legislature |
| 128 | may, by general law, waive the annual application requirement in |
| 129 | subsequent years. This subsection shall take effect December 7, |
| 130 | 2006, is self-executing, and does not require implementing |
| 131 | legislation. |
| 132 | (g) Real property owned and used as a homestead by a |
| 133 | person who has attained age sixty-five and whose household |
| 134 | income, as defined by general law, does not exceed $23,604 is |
| 135 | exempt from ad valorem taxation. The legislature shall provide |
| 136 | for an annual adjustment of the income limitation prescribed in |
| 137 | this subsection for changes in the cost of living and may |
| 138 | provide additional financial eligibility requirements or other |
| 139 | eligibility requirements. |
| 140 | SECTION 9. Local taxes.-- |
| 141 | (a) Counties, school districts, and municipalities shall, |
| 142 | and special districts may, be authorized by law to levy ad |
| 143 | valorem taxes and may be authorized by general law to levy other |
| 144 | taxes, for their respective purposes, except ad valorem taxes on |
| 145 | intangible personal property and taxes prohibited by this |
| 146 | constitution. |
| 147 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 148 | payment of bonds and taxes levied for periods not longer than |
| 149 | two years when authorized by vote of the electors who are the |
| 150 | owners of freeholds therein not wholly exempt from taxation, |
| 151 | shall not be levied in excess of the following millages upon the |
| 152 | assessed value of real estate and tangible personal property: |
| 153 | for all county purposes, ten mills; for all municipal purposes, |
| 154 | ten mills; for all school purposes, ten mills; for water |
| 155 | management purposes for the northwest portion of the state lying |
| 156 | west of the line between ranges two and three east, 0.05 mill; |
| 157 | for water management purposes for the remaining portions of the |
| 158 | state, 1.0 mill; and for all other special districts a millage |
| 159 | authorized by law approved by vote of the electors who are |
| 160 | owners of freeholds therein not wholly exempt from taxation. A |
| 161 | county furnishing municipal services may, to the extent |
| 162 | authorized by law, levy additional taxes within the limits fixed |
| 163 | for municipal purposes. |
| 164 | (c) By general law, the legislature shall limit the |
| 165 | authority of counties, municipalities, and special districts to |
| 166 | increase ad valorem taxes. |
| 167 | ARTICLE VIII |
| 168 | LOCAL GOVERNMENT |
| 169 | SECTION 1. Counties.-- |
| 170 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 171 | law into political subdivisions called counties. Counties may be |
| 172 | created, abolished or changed by law, with provision for payment |
| 173 | or apportionment of the public debt. |
| 174 | (b) COUNTY FUNDS. The care, custody and method of |
| 175 | disbursing county funds shall be provided by general law. |
| 176 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 177 | county government may be established by charter which shall be |
| 178 | adopted, amended or repealed only upon vote of the electors of |
| 179 | the county in a special election called for that purpose. |
| 180 | (d) COUNTY OFFICERS. There shall be elected by the |
| 181 | electors of each county, for terms of four years, a sheriff, a |
| 182 | tax collector, a property appraiser, a supervisor of elections, |
| 183 | and a clerk of the circuit court; except, when provided by |
| 184 | county charter or special law approved by vote of the electors |
| 185 | of the county, any county officer other than a property |
| 186 | appraiser may be chosen in another manner therein specified, or |
| 187 | any county office other than the office of property appraiser |
| 188 | may be abolished when all the duties of the office prescribed by |
| 189 | general law are transferred to another office. When not |
| 190 | otherwise provided by county charter or special law approved by |
| 191 | vote of the electors, the clerk of the circuit court shall be ex |
| 192 | officio clerk of the board of county commissioners, auditor, |
| 193 | recorder and custodian of all county funds. |
| 194 | (e) COMMISSIONERS. Except when otherwise provided by |
| 195 | county charter, the governing body of each county shall be a |
| 196 | board of county commissioners composed of five or seven members |
| 197 | serving staggered terms of four years. After each decennial |
| 198 | census the board of county commissioners shall divide the county |
| 199 | into districts of contiguous territory as nearly equal in |
| 200 | population as practicable. One commissioner residing in each |
| 201 | district shall be elected as provided by law. |
| 202 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 203 | county charters shall have such power of self-government as is |
| 204 | provided by general or special law. The board of county |
| 205 | commissioners of a county not operating under a charter may |
| 206 | enact, in a manner prescribed by general law, county ordinances |
| 207 | not inconsistent with general or special law, but an ordinance |
| 208 | in conflict with a municipal ordinance shall not be effective |
| 209 | within the municipality to the extent of such conflict. |
| 210 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 211 | charters shall have all powers of local self-government not |
| 212 | inconsistent with general law, or with special law approved by |
| 213 | vote of the electors. The governing body of a county operating |
| 214 | under a charter may enact county ordinances not inconsistent |
| 215 | with general law. The charter shall provide which shall prevail |
| 216 | in the event of conflict between county and municipal |
| 217 | ordinances. |
| 218 | (h) TAXES; LIMITATION. Property situate within |
| 219 | municipalities shall not be subject to taxation for services |
| 220 | rendered by the county exclusively for the benefit of the |
| 221 | property or residents in unincorporated areas. |
| 222 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 223 | filed with the custodian of state records and shall become |
| 224 | effective at such time thereafter as is provided by general law. |
| 225 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 226 | ordinances shall be prosecuted and punished as provided by law. |
| 227 | (k) COUNTY SEAT. In every county there shall be a county |
| 228 | seat at which shall be located the principal offices and |
| 229 | permanent records of all county officers. The county seat may |
| 230 | not be moved except as provided by general law. Branch offices |
| 231 | for the conduct of county business may be established elsewhere |
| 232 | in the county by resolution of the governing body of the county |
| 233 | in the manner prescribed by law. No instrument shall be deemed |
| 234 | recorded until filed at the county seat, or a branch office |
| 235 | designated by the governing body of the county for the recording |
| 236 | of instruments, according to law. |
| 237 | ARTICLE XII |
| 238 | SCHEDULE |
| 239 | SECTION 27. Elected property appraisers; application.--The |
| 240 | requirement in Section 1(d) of Article VIII for a property |
| 241 | appraiser to be elected by the electors of the county shall |
| 242 | apply in each county, including each charter county, regardless |
| 243 | of whether the charter was adopted pursuant to Section 1(g) of |
| 244 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 245 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 246 | amended and incorporated by reference in Section 6(e) of Article |
| 247 | VIII. Any county that does not have an elected property |
| 248 | appraiser on the effective date of the amendment to Section 1 of |
| 249 | Article VIII of this constitution shall provide for electing a |
| 250 | property appraiser at the next general election as provided by |
| 251 | general law. |
| 252 | SECTION 28. Property tax exemptions and ad valorem tax |
| 253 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 254 | Article VII, providing a $25,000 exemption from ad valorem |
| 255 | taxation for tangible personal property, providing an additional |
| 256 | $25,000 homestead exemption, authorizing the transfer of the |
| 257 | accrued benefit from the limitation on the assessment of |
| 258 | homestead property, providing an additional homestead exemption |
| 259 | for first-time homestead property owners, providing a complete |
| 260 | homestead exemption for low-income seniors, providing for |
| 261 | assessing rent-restricted affordable housing and working |
| 262 | waterfront property pursuant to general law, |
| 263 |
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| 264 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 265 | Remove line(s) 549-551 and insert: |
| 266 | 6. Provides for assessing certain working waterfront |
| 267 | property as provided by general law. This provision |
| 268 |
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| 269 | ======= T I T L E A M E N D M E N T ======= |
| 270 | Remove line 10 and insert: |
| 271 | and working waterfront property by |