HJR 7001D

1
House Joint Resolution
2A joint resolution proposing amendments to Sections 3, 4,
36, and 9 of Article VII and Section 1 of Article VIII and
4the creation of Sections 27 and 28 of Article XII of the
5State Constitution, to require an exemption from ad
6valorem taxation for tangible personal property, to
7provide for the transfer of the accrued benefit from the
8limitation on the assessed value of homestead property, to
9provide for assessing rent-restricted affordable housing
10and commercial and public-access waterfront property by
11general law, to increase the homestead exemption, to
12create an additional homestead exemption for first-time
13homestead property owners, to provide a complete homestead
14exemption for low-income seniors, to require the
15Legislature to limit county, municipality, and special
16district authority to increase ad valorem taxes, to
17require each county to have an elected property appraiser,
18and to provide an effective date if such amendments are
19adopted.
20
21Be It Resolved by the Legislature of the State of Florida:
22
23     That the following amendments to Sections 3, 4, 6, and 9 of
24Article VII and Section 1 of Article VIII and the creation of
25Sections 27 and 28 of Article XII of the State Constitution are
26agreed to and shall be submitted to the electors of this state
27for approval or rejection at the next general election or at an
28earlier special election specifically authorized by law for that
29purpose:
30
ARTICLE VII
31
FINANCE AND TAXATION
32     SECTION 3.  Taxes; exemptions.--
33     (a)  All property owned by a municipality and used
34exclusively by it for municipal or public purposes shall be
35exempt from taxation.  A municipality, owning property outside
36the municipality, may be required by general law to make payment
37to the taxing unit in which the property is located.  Such
38portions of property as are used predominantly for educational,
39literary, scientific, religious or charitable purposes may be
40exempted by general law from taxation.
41     (b)  There shall be exempt from taxation, cumulatively, to
42every head of a family residing in this state, household goods
43and personal effects to the value fixed by general law, not less
44than one thousand dollars, and to every widow or widower or
45person who is blind or totally and permanently disabled,
46property to the value fixed by general law not less than five
47hundred dollars.
48     (c)  Any county or municipality may, for the purpose of its
49respective tax levy and subject to the provisions of this
50subsection and general law, grant community and economic
51development ad valorem tax exemptions to new businesses and
52expansions of existing businesses, as defined by general law.
53Such an exemption may be granted only by ordinance of the county
54or municipality, and only after the electors of the county or
55municipality voting on such question in a referendum authorize
56the county or municipality to adopt such ordinances.  An
57exemption so granted shall apply to improvements to real
58property made by or for the use of a new business and
59improvements to real property related to the expansion of an
60existing business and shall also apply to tangible personal
61property of such new business and tangible personal property
62related to the expansion of an existing business. The amount or
63limits of the amount of such exemption shall be specified by
64general law.  The period of time for which such exemption may be
65granted to a new business or expansion of an existing business
66shall be determined by general law.  The authority to grant such
67exemption shall expire ten years from the date of approval by
68the electors of the county or municipality, and may be renewable
69by referendum as provided by general law.
70     (d)  By general law and subject to conditions specified
71therein, there may be granted an ad valorem tax exemption to a
72renewable energy source device and to real property on which
73such device is installed and operated, to the value fixed by
74general law not to exceed the original cost of the device, and
75for the period of time fixed by general law not to exceed ten
76years.
77     (e)  Any county or municipality may, for the purpose of its
78respective tax levy and subject to the provisions of this
79subsection and general law, grant historic preservation ad
80valorem tax exemptions to owners of historic properties.  This
81exemption may be granted only by ordinance of the county or
82municipality.  The amount or limits of the amount of this
83exemption and the requirements for eligible properties must be
84specified by general law.  The period of time for which this
85exemption may be granted to a property owner shall be determined
86by general law.
87     (f)  By general law and subject to conditions specified
88therein, twenty-five thousand dollars of the assessed value of
89property subject to tangible personal property tax shall be
90exempt from ad valorem taxation.
91     SECTION 4.  Taxation; assessments.--By general law
92regulations shall be prescribed which shall secure a just
93valuation of all property for ad valorem taxation, provided:
94     (a)  Agricultural land, land producing high water recharge
95to Florida's aquifers, or land used exclusively for
96noncommercial recreational purposes may be classified by general
97law and assessed solely on the basis of character or use.
98     (b)  Pursuant to general law tangible personal property
99held for sale as stock in trade and livestock may be valued for
100taxation at a specified percentage of its value, may be
101classified for tax purposes, or may be exempted from taxation.
102     (c)  All persons entitled to a homestead exemption under
103Section 6 of this Article shall have their homestead assessed at
104just value as of January 1 of the year following the effective
105date of this amendment. This assessment shall change only as
106provided herein.
107     (1)  Assessments subject to this provision shall be changed
108annually on January 1st of each year; but those changes in
109assessments shall not exceed the lower of the following:
110     a.  Three percent (3%) of the assessment for the prior
111year.
112     b.  The percent change in the Consumer Price Index for all
113urban consumers, U.S. City Average, all items 1967=100, or
114successor reports for the preceding calendar year as initially
115reported by the United States Department of Labor, Bureau of
116Labor Statistics.
117     (2)  No assessment shall exceed just value.
118     (3)  After any change of ownership, as provided by general
119law, homestead property shall be assessed at just value as of
120January 1 of the following year, unless the provisions of
121paragraph (8) apply. Thereafter, the homestead shall be assessed
122as provided herein.
123     (4)  New homestead property shall be assessed at just value
124as of January 1st of the year following the establishment of the
125homestead, unless the provisions of paragraph (8) apply. That
126assessment shall only change as provided herein.
127     (5)  Changes, additions, reductions, or improvements to
128homestead property shall be assessed as provided for by general
129law; provided, however, after the adjustment for any change,
130addition, reduction, or improvement, the property shall be
131assessed as provided herein.
132     (6)  In the event of a termination of homestead status, the
133property shall be assessed as provided by general law.
134     (7)  The provisions of this amendment are severable. If any
135of the provisions of this amendment shall be held
136unconstitutional by any court of competent jurisdiction, the
137decision of such court shall not affect or impair any remaining
138provisions of this amendment.
139     (8)a.  For all levies other than school district levies, a
140person who establishes a new homestead as of January 1, 2009, or
141January 1 of any subsequent year and who has received a
142homestead exemption pursuant to Section 6 of this Article as of
143January 1 of either of the two years immediately preceding the
144establishment of the new homestead is entitled to have the new
145homestead assessed at less than just value. A person who
146establishes a new homestead as of January 1, 2008, is entitled
147to have the new homestead assessed at less than just value only
148if that person received a homestead exemption on January 1,
1492007. The assessed value of the newly established homestead
150shall be determined as follows:
151     1.  If the just value of the new homestead is greater than
152or equal to the just value of the prior homestead of the person
153establishing the new homestead as of January 1 of the year in
154which the prior homestead was abandoned, the assessed value of
155the new homestead shall be the just value of the new homestead
156minus an amount equal to the lesser of $1 million or the
157difference between the just value and the assessed value of the
158prior homestead as of January 1 of the year in which the prior
159homestead was abandoned. Thereafter, the homestead shall be
160assessed as provided herein.
161     2.  If the just value of the new homestead is less than the
162just value of the prior homestead of the person establishing the
163new homestead as of January 1 of the year in which the prior
164homestead was abandoned, the assessed value of the new homestead
165shall be equal to the just value of the new homestead divided by
166the just value of the prior homestead and multiplied by the
167assessed value of the prior homestead. However, if the
168difference between the just value of the new homestead and the
169assessed value of the new homestead calculated pursuant to this
170sub-subparagraph is greater than $1 million, the assessed value
171of the new homestead shall be increased so that the difference
172between the just value and the assessed value equals $1 million.
173Thereafter, the homestead shall be assessed as provided herein.
174     b.  By general law and subject to conditions specified
175therein, the legislature shall provide for application of this
176paragraph to property owned by more than one person.
177     (d)  The legislature may, by general law, for assessment
178purposes and subject to the provisions of this subsection, allow
179counties and municipalities to authorize by ordinance that
180historic property may be assessed solely on the basis of
181character or use. Such character or use assessment shall apply
182only to the jurisdiction adopting the ordinance. The
183requirements for eligible properties must be specified by
184general law.
185     (e)  A county may, in the manner prescribed by general law,
186provide for a reduction in the assessed value of homestead
187property to the extent of any increase in the assessed value of
188that property which results from the construction or
189reconstruction of the property for the purpose of providing
190living quarters for one or more natural or adoptive grandparents
191or parents of the owner of the property or of the owner's spouse
192if at least one of the grandparents or parents for whom the
193living quarters are provided is 62 years of age or older. Such a
194reduction may not exceed the lesser of the following:
195     (1)  The increase in assessed value resulting from
196construction or reconstruction of the property.
197     (2)  Twenty percent of the total assessed value of the
198property as improved.
199     (f)  As defined by general law, real property that is used
200to provide affordable housing and is subject to rent
201restrictions imposed by a governmental agency may be assessed as
202provided by general law, subject to conditions or limitations
203specified therein. This subsection shall apply to all levies
204other than school district levies.
205     (g)  As defined by general law, land that is used
206exclusively for commercial fishing purposes or that is open to
207the public and used predominantly for commercial water-dependent
208activities or for public access to waters that are navigable may
209be assessed as provided by general law, subject to conditions or
210limitations specified therein. For purposes of this paragraph,
211the term "water-dependent activity" means any activity that can
212be conducted only on, in, over, or adjacent to waters that are
213navigable and that requires direct access to water and involves
214the use of water as an integral part of such activity. This
215subsection shall apply to all levies other than school district
216levies.
217     SECTION 6.  Homestead exemptions.--
218     (a)  Every person who has the legal or equitable title to
219real estate and maintains thereon the permanent residence of the
220owner, or another legally or naturally dependent upon the owner,
221shall be exempt from taxation thereon, except assessments for
222special benefits, up to the assessed valuation of twenty-five
223five thousand dollars and, for all levies other than school
224district levies, on the assessed valuation greater than fifty
225thousand dollars and up to seventy-five thousand dollars, upon
226establishment of right thereto in the manner prescribed by law.  
227The real estate may be held by legal or equitable title, by the
228entireties, jointly, in common, as a condominium, or indirectly
229by stock ownership or membership representing the owner's or
230member's proprietary interest in a corporation owning a fee or a
231leasehold initially in excess of ninety-eight years. The
232exemption shall not apply with respect to any assessment roll
233until such roll is first determined to be in compliance with the
234provisions of Section 4 of this Article by a state agency
235designated by general law. This exemption is repealed on the
236effective date of any amendment to Section 4 of this Article
237that provides for the assessment of homestead property at less
238than just value.
239     (b)  Not more than one exemption shall be allowed any
240individual or family unit or with respect to any residential
241unit. No exemption shall exceed the value of the real estate
242assessable to the owner or, in case of ownership through stock
243or membership in a corporation, the value of the proportion
244which the interest in the corporation bears to the assessed
245value of the property.
246     (c)  As provided by general law and subject to conditions
247specified therein, each person who establishes the right to
248receive the homestead exemption provided in subsection (a)
249within one year after purchasing the homestead property and who
250had not previously owned property receiving the homestead
251exemption provided in subsection (a) is entitled to an
252additional homestead exemption in an amount equal to twenty-five
253percent of the homestead property's just value on January 1 of
254the year the homestead exemption is established, not to exceed
255twenty-five percent of the median just value of homesteads in
256the county in which the homestead is located in the year prior
257to establishing the new homestead. This exemption is not
258available if any owner of the property has previously owned
259property that received the homestead exemption provided in
260subsection (a). The additional homestead exemption shall be
261reduced each year by the difference between the homestead's just
262value and assessed value as determined under subsection (c) of
263Section 4 of this Article until the value of the exemption is
264reduced to zero. The exemption provided under this subsection
265shall apply to all levies other than school district levies.
266     (c)  By general law and subject to conditions specified
267therein, the exemption shall be increased to a total of twenty-
268five thousand dollars of the assessed value of the real estate
269for each school district levy. By general law and subject to
270conditions specified therein, the exemption for all other levies
271may be increased up to an amount not exceeding ten thousand
272dollars of the assessed value of the real estate if the owner
273has attained age sixty-five or is totally and permanently
274disabled and if the owner is not entitled to the exemption
275provided in subsection (d).
276     (d)  By general law and subject to conditions specified
277therein, the exemption shall be increased to a total of the
278following amounts of assessed value of real estate for each levy
279other than those of school districts: fifteen thousand dollars
280with respect to 1980 assessments; twenty thousand dollars with
281respect to 1981 assessments; twenty-five thousand dollars with
282respect to assessments for 1982 and each year thereafter.
283However, such increase shall not apply with respect to any
284assessment roll until such roll is first determined to be in
285compliance with the provisions of section 4 by a state agency
286designated by general law.  This subsection shall stand repealed
287on the effective date of any amendment to section 4 which
288provides for the assessment of homestead property at a specified
289percentage of its just value.
290     (d)(e)  By general law and subject to conditions specified
291therein, the Legislature may provide to renters, who are
292permanent residents, ad valorem tax relief on all ad valorem tax
293levies. Such ad valorem tax relief shall be in the form and
294amount established by general law.
295     (e)(f)  The legislature may, by general law, allow counties
296or municipalities, for the purpose of their respective tax
297levies and subject to the provisions of general law, to grant an
298additional homestead tax exemption not exceeding fifty thousand
299dollars to any person who has the legal or equitable title to
300real estate and maintains thereon the permanent residence of the
301owner and who has attained age sixty-five and whose household
302income, as defined by general law, does not exceed twenty
303thousand dollars. The general law must allow counties and
304municipalities to grant this additional exemption, within the
305limits prescribed in this subsection, by ordinance adopted in
306the manner prescribed by general law, and must provide for the
307periodic adjustment of the income limitation prescribed in this
308subsection for changes in the cost of living.
309     (f)(g)  Each veteran who is age 65 or older who is
310partially or totally permanently disabled shall receive a
311discount from the amount of the ad valorem tax otherwise owed on
312homestead property the veteran owns and resides in if the
313disability was combat related, the veteran was a resident of
314this state at the time of entering the military service of the
315United States, and the veteran was honorably discharged upon
316separation from military service. The discount shall be in a
317percentage equal to the percentage of the veteran's permanent,
318service-connected disability as determined by the United States
319Department of Veterans Affairs. To qualify for the discount
320granted by this subsection, an applicant must submit to the
321county property appraiser, by March 1, proof of residency at the
322time of entering military service, an official letter from the
323United States Department of Veterans Affairs stating the
324percentage of the veteran's service-connected disability and
325such evidence that reasonably identifies the disability as
326combat related, and a copy of the veteran's honorable discharge.
327If the property appraiser denies the request for a discount, the
328appraiser must notify the applicant in writing of the reasons
329for the denial, and the veteran may reapply. The Legislature
330may, by general law, waive the annual application requirement in
331subsequent years. This subsection shall take effect December 7,
3322006, is self-executing, and does not require implementing
333legislation.
334     (g)  Real property owned and used as a homestead by a
335person who has attained age sixty-five and whose household
336income, as defined by general law, does not exceed $23,604 is
337exempt from ad valorem taxation. The legislature shall provide
338for an annual adjustment of the income limitation prescribed in
339this subsection for changes in the cost of living and may
340provide additional financial eligibility requirements or other
341eligibility requirements.
342     SECTION 9.  Local taxes.--
343     (a)  Counties, school districts, and municipalities shall,
344and special districts may, be authorized by law to levy ad
345valorem taxes and may be authorized by general law to levy other
346taxes, for their respective purposes, except ad valorem taxes on
347intangible personal property and taxes prohibited by this
348constitution.
349     (b)  Ad valorem taxes, exclusive of taxes levied for the
350payment of bonds and taxes levied for periods not longer than
351two years when authorized by vote of the electors who are the
352owners of freeholds therein not wholly exempt from taxation,
353shall not be levied in excess of the following millages upon the
354assessed value of real estate and tangible personal property:
355for all county purposes, ten mills; for all municipal purposes,
356ten mills; for all school purposes, ten mills; for water
357management purposes for the northwest portion of the state lying
358west of the line between ranges two and three east, 0.05 mill;
359for water management purposes for the remaining portions of the
360state, 1.0 mill; and for all other special districts a millage
361authorized by law approved by vote of the electors who are
362owners of freeholds therein not wholly exempt from taxation. A
363county furnishing municipal services may, to the extent
364authorized by law, levy additional taxes within the limits fixed
365for municipal purposes.
366     (c)  By general law, the legislature shall limit the
367authority of counties, municipalities, and special districts to
368increase ad valorem taxes.
369
ARTICLE VIII
370
LOCAL GOVERNMENT
371     SECTION 1.  Counties.--
372     (a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
373law into political subdivisions called counties. Counties may be
374created, abolished or changed by law, with provision for payment
375or apportionment of the public debt.
376     (b)  COUNTY FUNDS.  The care, custody and method of
377disbursing county funds shall be provided by general law.
378     (c)  GOVERNMENT.  Pursuant to general or special law, a
379county government may be established by charter which shall be
380adopted, amended or repealed only upon vote of the electors of
381the county in a special election called for that purpose.
382     (d)  COUNTY OFFICERS.  There shall be elected by the
383electors of each county, for terms of four years, a sheriff, a
384tax collector, a property appraiser, a supervisor of elections,
385and a clerk of the circuit court; except, when provided by
386county charter or special law approved by vote of the electors
387of the county, any county officer other than a property
388appraiser may be chosen in another manner therein specified, or
389any county office other than the office of property appraiser
390may be abolished when all the duties of the office prescribed by
391general law are transferred to another office. When not
392otherwise provided by county charter or special law approved by
393vote of the electors, the clerk of the circuit court shall be ex
394officio clerk of the board of county commissioners, auditor,
395recorder and custodian of all county funds.
396     (e)  COMMISSIONERS.  Except when otherwise provided by
397county charter, the governing body of each county shall be a
398board of county commissioners composed of five or seven members
399serving staggered terms of four years. After each decennial
400census the board of county commissioners shall divide the county
401into districts of contiguous territory as nearly equal in
402population as practicable. One commissioner residing in each
403district shall be elected as provided by law.
404     (f)  NON-CHARTER GOVERNMENT.  Counties not operating under
405county charters shall have such power of self-government as is
406provided by general or special law. The board of county
407commissioners of a county not operating under a charter may
408enact, in a manner prescribed by general law, county ordinances
409not inconsistent with general or special law, but an ordinance
410in conflict with a municipal ordinance shall not be effective
411within the municipality to the extent of such conflict.
412     (g)  CHARTER GOVERNMENT.  Counties operating under county
413charters shall have all powers of local self-government not
414inconsistent with general law, or with special law approved by
415vote of the electors. The governing body of a county operating
416under a charter may enact county ordinances not inconsistent
417with general law. The charter shall provide which shall prevail
418in the event of conflict between county and municipal
419ordinances.
420     (h)  TAXES; LIMITATION.  Property situate within
421municipalities shall not be subject to taxation for services
422rendered by the county exclusively for the benefit of the
423property or residents in unincorporated areas.
424     (i)  COUNTY ORDINANCES.  Each county ordinance shall be
425filed with the custodian of state records and shall become
426effective at such time thereafter as is provided by general law.
427     (j)  VIOLATION OF ORDINANCES.  Persons violating county
428ordinances shall be prosecuted and punished as provided by law.
429     (k)  COUNTY SEAT.  In every county there shall be a county
430seat at which shall be located the principal offices and
431permanent records of all county officers. The county seat may
432not be moved except as provided by general law. Branch offices
433for the conduct of county business may be established elsewhere
434in the county by resolution of the governing body of the county
435in the manner prescribed by law. No instrument shall be deemed
436recorded until filed at the county seat, or a branch office
437designated by the governing body of the county for the recording
438of instruments, according to law.
439
ARTICLE XII
440
SCHEDULE
441     SECTION 27.  Elected property appraisers; application.--The
442requirement in Section 1(d) of Article VIII for a property
443appraiser to be elected by the electors of the county shall
444apply in each county, including each charter county, regardless
445of whether the charter was adopted pursuant to Section 1(g) of
446Article VIII or pursuant to Section 9, Section 10, Section 11,
447or Section 24 of Article VIII of the Constitution of 1885, as
448amended and incorporated by reference in Section 6(e) of Article
449VIII. Any county that does not have an elected property
450appraiser on the effective date of the amendment to Section 1 of
451Article VIII of this constitution shall provide for electing a
452property appraiser at the next general election as provided by
453general law.
454     SECTION 28.  Property tax exemptions and ad valorem tax
455limitations.--The amendments to Sections 3, 4, 6, and 9 of
456Article VII, providing a $25,000 exemption from ad valorem
457taxation for tangible personal property, providing an additional
458$25,000 homestead exemption, authorizing the transfer of the
459accrued benefit from the limitation on the assessment of
460homestead property, providing an additional homestead exemption
461for first-time homestead property owners, providing a complete
462homestead exemption for low-income seniors, providing for
463assessing rent-restricted affordable housing and commercial and
464public-access waterfront property pursuant to general law, and
465requiring the legislature to limit the authority of counties,
466municipalities, and special districts to increase ad valorem
467taxes; the amendment to Section 1 of Article VIII, requiring
468property appraisers to be elected; and the creation of Section
46927 of this Article, providing for election of county property
470appraisers, and this section, if submitted to the electors of
471this state for approval or rejection at a special election
472authorized by law to be held on January 29, 2008, shall take
473effect upon approval by the electors and shall operate
474retroactively to January 1, 2008, or, if submitted to the
475electors of this state for approval or rejection at the next
476general election, shall take effect January 1 of the year
477following such general election.


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