HJR 7001D

1	House Joint Resolution
2	A joint resolution proposing amendments to Sections 3, 4,
3	6, and 9 of Article VII and Section 1 of Article VIII and
4	the creation of Sections 27 and 28 of Article XII of the
5	State Constitution, to require an exemption from ad
6	valorem taxation for tangible personal property, to
7	provide for the transfer of the accrued benefit from the
8	limitation on the assessed value of homestead property, to
9	provide for assessing rent-restricted affordable housing
10	and commercial and public-access waterfront property by
11	general law, to increase the homestead exemption, to
12	create an additional homestead exemption for first-time
13	homestead property owners, to provide a complete homestead
14	exemption for low-income seniors, to require the
15	Legislature to limit county, municipality, and special
16	district authority to increase ad valorem taxes, to
17	require each county to have an elected property appraiser,
18	and to provide an effective date if such amendments are
19	adopted.
20
21	Be It Resolved by the Legislature of the State of Florida:
22
23	That the following amendments to Sections 3, 4, 6, and 9 of
24	Article VII and Section 1 of Article VIII and the creation of
25	Sections 27 and 28 of Article XII of the State Constitution are
26	agreed to and shall be submitted to the electors of this state
27	for approval or rejection at the next general election or at an
28	earlier special election specifically authorized by law for that
29	purpose:
30	ARTICLE VII
31	FINANCE AND TAXATION
32	SECTION 3.  Taxes; exemptions.--
33	(a)  All property owned by a municipality and used
34	exclusively by it for municipal or public purposes shall be
35	exempt from taxation.  A municipality, owning property outside
36	the municipality, may be required by general law to make payment
37	to the taxing unit in which the property is located.  Such
38	portions of property as are used predominantly for educational,
39	literary, scientific, religious or charitable purposes may be
40	exempted by general law from taxation.
41	(b)  There shall be exempt from taxation, cumulatively, to
42	every head of a family residing in this state, household goods
43	and personal effects to the value fixed by general law, not less
44	than one thousand dollars, and to every widow or widower or
45	person who is blind or totally and permanently disabled,
46	property to the value fixed by general law not less than five
47	hundred dollars.
48	(c)  Any county or municipality may, for the purpose of its
49	respective tax levy and subject to the provisions of this
50	subsection and general law, grant community and economic
51	development ad valorem tax exemptions to new businesses and
52	expansions of existing businesses, as defined by general law.
53	Such an exemption may be granted only by ordinance of the county
54	or municipality, and only after the electors of the county or
55	municipality voting on such question in a referendum authorize
56	the county or municipality to adopt such ordinances.  An
57	exemption so granted shall apply to improvements to real
58	property made by or for the use of a new business and
59	improvements to real property related to the expansion of an
60	existing business and shall also apply to tangible personal
61	property of such new business and tangible personal property
62	related to the expansion of an existing business. The amount or
63	limits of the amount of such exemption shall be specified by
64	general law.  The period of time for which such exemption may be
65	granted to a new business or expansion of an existing business
66	shall be determined by general law.  The authority to grant such
67	exemption shall expire ten years from the date of approval by
68	the electors of the county or municipality, and may be renewable
69	by referendum as provided by general law.
70	(d)  By general law and subject to conditions specified
71	therein, there may be granted an ad valorem tax exemption to a
72	renewable energy source device and to real property on which
73	such device is installed and operated, to the value fixed by
74	general law not to exceed the original cost of the device, and
75	for the period of time fixed by general law not to exceed ten
76	years.
77	(e)  Any county or municipality may, for the purpose of its
78	respective tax levy and subject to the provisions of this
79	subsection and general law, grant historic preservation ad
80	valorem tax exemptions to owners of historic properties.  This
81	exemption may be granted only by ordinance of the county or
82	municipality.  The amount or limits of the amount of this
83	exemption and the requirements for eligible properties must be
84	specified by general law.  The period of time for which this
85	exemption may be granted to a property owner shall be determined
86	by general law.
87	(f)  By general law and subject to conditions specified
88	therein, twenty-five thousand dollars of the assessed value of
89	property subject to tangible personal property tax shall be
90	exempt from ad valorem taxation.
91	SECTION 4.  Taxation; assessments.--By general law
92	regulations shall be prescribed which shall secure a just
93	valuation of all property for ad valorem taxation, provided:
94	(a)  Agricultural land, land producing high water recharge
95	to Florida's aquifers, or land used exclusively for
96	noncommercial recreational purposes may be classified by general
97	law and assessed solely on the basis of character or use.
98	(b)  Pursuant to general law tangible personal property
99	held for sale as stock in trade and livestock may be valued for
100	taxation at a specified percentage of its value, may be
101	classified for tax purposes, or may be exempted from taxation.
102	(c)  All persons entitled to a homestead exemption under
103	Section 6 of this Article shall have their homestead assessed at
104	just value as of January 1 of the year following the effective
105	date of this amendment. This assessment shall change only as
106	provided herein.
107	(1)  Assessments subject to this provision shall be changed
108	annually on January 1st of each year; but those changes in
109	assessments shall not exceed the lower of the following:
110	a.  Three percent (3%) of the assessment for the prior
111	year.
112	b.  The percent change in the Consumer Price Index for all
113	urban consumers, U.S. City Average, all items 1967=100, or
114	successor reports for the preceding calendar year as initially
115	reported by the United States Department of Labor, Bureau of
116	Labor Statistics.
117	(2)  No assessment shall exceed just value.
118	(3)  After any change of ownership, as provided by general
119	law, homestead property shall be assessed at just value as of
120	January 1 of the following year, unless the provisions of
121	paragraph (8) apply. Thereafter, the homestead shall be assessed
122	as provided herein.
123	(4)  New homestead property shall be assessed at just value
124	as of January 1st of the year following the establishment of the
125	homestead, unless the provisions of paragraph (8) apply. That
126	assessment shall only change as provided herein.
127	(5)  Changes, additions, reductions, or improvements to
128	homestead property shall be assessed as provided for by general
129	law; provided, however, after the adjustment for any change,
130	addition, reduction, or improvement, the property shall be
131	assessed as provided herein.
132	(6)  In the event of a termination of homestead status, the
133	property shall be assessed as provided by general law.
134	(7)  The provisions of this amendment are severable. If any
135	of the provisions of this amendment shall be held
136	unconstitutional by any court of competent jurisdiction, the
137	decision of such court shall not affect or impair any remaining
138	provisions of this amendment.
139	(8)a.  For all levies other than school district levies, a
140	person who establishes a new homestead as of January 1, 2009, or
141	January 1 of any subsequent year and who has received a
142	homestead exemption pursuant to Section 6 of this Article as of
143	January 1 of either of the two years immediately preceding the
144	establishment of the new homestead is entitled to have the new
145	homestead assessed at less than just value. A person who
146	establishes a new homestead as of January 1, 2008, is entitled
147	to have the new homestead assessed at less than just value only
148	if that person received a homestead exemption on January 1,
149	2007. The assessed value of the newly established homestead
150	shall be determined as follows:
151	1.  If the just value of the new homestead is greater than
152	or equal to the just value of the prior homestead of the person
153	establishing the new homestead as of January 1 of the year in
154	which the prior homestead was abandoned, the assessed value of
155	the new homestead shall be the just value of the new homestead
156	minus an amount equal to the lesser of $1 million or the
157	difference between the just value and the assessed value of the
158	prior homestead as of January 1 of the year in which the prior
159	homestead was abandoned. Thereafter, the homestead shall be
160	assessed as provided herein.
161	2.  If the just value of the new homestead is less than the
162	just value of the prior homestead of the person establishing the
163	new homestead as of January 1 of the year in which the prior
164	homestead was abandoned, the assessed value of the new homestead
165	shall be equal to the just value of the new homestead divided by
166	the just value of the prior homestead and multiplied by the
167	assessed value of the prior homestead. However, if the
168	difference between the just value of the new homestead and the
169	assessed value of the new homestead calculated pursuant to this
170	sub-subparagraph is greater than $1 million, the assessed value
171	of the new homestead shall be increased so that the difference
172	between the just value and the assessed value equals $1 million.
173	Thereafter, the homestead shall be assessed as provided herein.
174	b.  By general law and subject to conditions specified
175	therein, the legislature shall provide for application of this
176	paragraph to property owned by more than one person.
177	(d)  The legislature may, by general law, for assessment
178	purposes and subject to the provisions of this subsection, allow
179	counties and municipalities to authorize by ordinance that
180	historic property may be assessed solely on the basis of
181	character or use. Such character or use assessment shall apply
182	only to the jurisdiction adopting the ordinance. The
183	requirements for eligible properties must be specified by
184	general law.
185	(e)  A county may, in the manner prescribed by general law,
186	provide for a reduction in the assessed value of homestead
187	property to the extent of any increase in the assessed value of
188	that property which results from the construction or
189	reconstruction of the property for the purpose of providing
190	living quarters for one or more natural or adoptive grandparents
191	or parents of the owner of the property or of the owner's spouse
192	if at least one of the grandparents or parents for whom the
193	living quarters are provided is 62 years of age or older. Such a
194	reduction may not exceed the lesser of the following:
195	(1)  The increase in assessed value resulting from
196	construction or reconstruction of the property.
197	(2)  Twenty percent of the total assessed value of the
198	property as improved.
199	(f)  As defined by general law, real property that is used
200	to provide affordable housing and is subject to rent
201	restrictions imposed by a governmental agency may be assessed as
202	provided by general law, subject to conditions or limitations
203	specified therein. This subsection shall apply to all levies
204	other than school district levies.
205	(g)  As defined by general law, land that is used
206	exclusively for commercial fishing purposes or that is open to
207	the public and used predominantly for commercial water-dependent
208	activities or for public access to waters that are navigable may
209	be assessed as provided by general law, subject to conditions or
210	limitations specified therein. For purposes of this paragraph,
211	the term "water-dependent activity" means any activity that can
212	be conducted only on, in, over, or adjacent to waters that are
213	navigable and that requires direct access to water and involves
214	the use of water as an integral part of such activity. This
215	subsection shall apply to all levies other than school district
216	levies.
217	SECTION 6.  Homestead exemptions.--
218	(a)  Every person who has the legal or equitable title to
219	real estate and maintains thereon the permanent residence of the
220	owner, or another legally or naturally dependent upon the owner,
221	shall be exempt from taxation thereon, except assessments for
222	special benefits, up to the assessed valuation of twenty-five
223	five thousand dollars and, for all levies other than school
224	district levies, on the assessed valuation greater than fifty
225	thousand dollars and up to seventy-five thousand dollars, upon
226	establishment of right thereto in the manner prescribed by law.
227	The real estate may be held by legal or equitable title, by the
228	entireties, jointly, in common, as a condominium, or indirectly
229	by stock ownership or membership representing the owner's or
230	member's proprietary interest in a corporation owning a fee or a
231	leasehold initially in excess of ninety-eight years. The
232	exemption shall not apply with respect to any assessment roll
233	until such roll is first determined to be in compliance with the
234	provisions of Section 4 of this Article by a state agency
235	designated by general law. This exemption is repealed on the
236	effective date of any amendment to Section 4 of this Article
237	that provides for the assessment of homestead property at less
238	than just value.
239	(b)  Not more than one exemption shall be allowed any
240	individual or family unit or with respect to any residential
241	unit. No exemption shall exceed the value of the real estate
242	assessable to the owner or, in case of ownership through stock
243	or membership in a corporation, the value of the proportion
244	which the interest in the corporation bears to the assessed
245	value of the property.
246	(c)  As provided by general law and subject to conditions
247	specified therein, each person who establishes the right to
248	receive the homestead exemption provided in subsection (a)
249	within one year after purchasing the homestead property and who
250	had not previously owned property receiving the homestead
251	exemption provided in subsection (a) is entitled to an
252	additional homestead exemption in an amount equal to twenty-five
253	percent of the homestead property's just value on January 1 of
254	the year the homestead exemption is established, not to exceed
255	twenty-five percent of the median just value of homesteads in
256	the county in which the homestead is located in the year prior
257	to establishing the new homestead. This exemption is not
258	available if any owner of the property has previously owned
259	property that received the homestead exemption provided in
260	subsection (a). The additional homestead exemption shall be
261	reduced each year by the difference between the homestead's just
262	value and assessed value as determined under subsection (c) of
263	Section 4 of this Article until the value of the exemption is
264	reduced to zero. The exemption provided under this subsection
265	shall apply to all levies other than school district levies.
266	(c)  By general law and subject to conditions specified
267	therein, the exemption shall be increased to a total of twenty-
268	five thousand dollars of the assessed value of the real estate
269	for each school district levy. By general law and subject to
270	conditions specified therein, the exemption for all other levies
271	may be increased up to an amount not exceeding ten thousand
272	dollars of the assessed value of the real estate if the owner
273	has attained age sixty-five or is totally and permanently
274	disabled and if the owner is not entitled to the exemption
275	provided in subsection (d).
276	(d)  By general law and subject to conditions specified
277	therein, the exemption shall be increased to a total of the
278	following amounts of assessed value of real estate for each levy
279	other than those of school districts: fifteen thousand dollars
280	with respect to 1980 assessments; twenty thousand dollars with
281	respect to 1981 assessments; twenty-five thousand dollars with
282	respect to assessments for 1982 and each year thereafter.
283	However, such increase shall not apply with respect to any
284	assessment roll until such roll is first determined to be in
285	compliance with the provisions of section 4 by a state agency
286	designated by general law.  This subsection shall stand repealed
287	on the effective date of any amendment to section 4 which
288	provides for the assessment of homestead property at a specified
289	percentage of its just value.
290	(d)(e)  By general law and subject to conditions specified
291	therein, the Legislature may provide to renters, who are
292	permanent residents, ad valorem tax relief on all ad valorem tax
293	levies. Such ad valorem tax relief shall be in the form and
294	amount established by general law.
295	(e)(f)  The legislature may, by general law, allow counties
296	or municipalities, for the purpose of their respective tax
297	levies and subject to the provisions of general law, to grant an
298	additional homestead tax exemption not exceeding fifty thousand
299	dollars to any person who has the legal or equitable title to
300	real estate and maintains thereon the permanent residence of the
301	owner and who has attained age sixty-five and whose household
302	income, as defined by general law, does not exceed twenty
303	thousand dollars. The general law must allow counties and
304	municipalities to grant this additional exemption, within the
305	limits prescribed in this subsection, by ordinance adopted in
306	the manner prescribed by general law, and must provide for the
307	periodic adjustment of the income limitation prescribed in this
308	subsection for changes in the cost of living.
309	(f)(g)  Each veteran who is age 65 or older who is
310	partially or totally permanently disabled shall receive a
311	discount from the amount of the ad valorem tax otherwise owed on
312	homestead property the veteran owns and resides in if the
313	disability was combat related, the veteran was a resident of
314	this state at the time of entering the military service of the
315	United States, and the veteran was honorably discharged upon
316	separation from military service. The discount shall be in a
317	percentage equal to the percentage of the veteran's permanent,
318	service-connected disability as determined by the United States
319	Department of Veterans Affairs. To qualify for the discount
320	granted by this subsection, an applicant must submit to the
321	county property appraiser, by March 1, proof of residency at the
322	time of entering military service, an official letter from the
323	United States Department of Veterans Affairs stating the
324	percentage of the veteran's service-connected disability and
325	such evidence that reasonably identifies the disability as
326	combat related, and a copy of the veteran's honorable discharge.
327	If the property appraiser denies the request for a discount, the
328	appraiser must notify the applicant in writing of the reasons
329	for the denial, and the veteran may reapply. The Legislature
330	may, by general law, waive the annual application requirement in
331	subsequent years. This subsection shall take effect December 7,
332	2006, is self-executing, and does not require implementing
333	legislation.
334	(g)  Real property owned and used as a homestead by a
335	person who has attained age sixty-five and whose household
336	income, as defined by general law, does not exceed $23,604 is
337	exempt from ad valorem taxation. The legislature shall provide
338	for an annual adjustment of the income limitation prescribed in
339	this subsection for changes in the cost of living and may
340	provide additional financial eligibility requirements or other
341	eligibility requirements.
342	SECTION 9.  Local taxes.--
343	(a)  Counties, school districts, and municipalities shall,
344	and special districts may, be authorized by law to levy ad
345	valorem taxes and may be authorized by general law to levy other
346	taxes, for their respective purposes, except ad valorem taxes on
347	intangible personal property and taxes prohibited by this
348	constitution.
349	(b)  Ad valorem taxes, exclusive of taxes levied for the
350	payment of bonds and taxes levied for periods not longer than
351	two years when authorized by vote of the electors who are the
352	owners of freeholds therein not wholly exempt from taxation,
353	shall not be levied in excess of the following millages upon the
354	assessed value of real estate and tangible personal property:
355	for all county purposes, ten mills; for all municipal purposes,
356	ten mills; for all school purposes, ten mills; for water
357	management purposes for the northwest portion of the state lying
358	west of the line between ranges two and three east, 0.05 mill;
359	for water management purposes for the remaining portions of the
360	state, 1.0 mill; and for all other special districts a millage
361	authorized by law approved by vote of the electors who are
362	owners of freeholds therein not wholly exempt from taxation. A
363	county furnishing municipal services may, to the extent
364	authorized by law, levy additional taxes within the limits fixed
365	for municipal purposes.
366	(c)  By general law, the legislature shall limit the
367	authority of counties, municipalities, and special districts to
368	increase ad valorem taxes.
369	ARTICLE VIII
370	LOCAL GOVERNMENT
371	SECTION 1.  Counties.--
372	(a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
373	law into political subdivisions called counties. Counties may be
374	created, abolished or changed by law, with provision for payment
375	or apportionment of the public debt.
376	(b)  COUNTY FUNDS.  The care, custody and method of
377	disbursing county funds shall be provided by general law.
378	(c)  GOVERNMENT.  Pursuant to general or special law, a
379	county government may be established by charter which shall be
380	adopted, amended or repealed only upon vote of the electors of
381	the county in a special election called for that purpose.
382	(d)  COUNTY OFFICERS.  There shall be elected by the
383	electors of each county, for terms of four years, a sheriff, a
384	tax collector, a property appraiser, a supervisor of elections,
385	and a clerk of the circuit court; except, when provided by
386	county charter or special law approved by vote of the electors
387	of the county, any county officer other than a property
388	appraiser may be chosen in another manner therein specified, or
389	any county office other than the office of property appraiser
390	may be abolished when all the duties of the office prescribed by
391	general law are transferred to another office. When not
392	otherwise provided by county charter or special law approved by
393	vote of the electors, the clerk of the circuit court shall be ex
394	officio clerk of the board of county commissioners, auditor,
395	recorder and custodian of all county funds.
396	(e)  COMMISSIONERS.  Except when otherwise provided by
397	county charter, the governing body of each county shall be a
398	board of county commissioners composed of five or seven members
399	serving staggered terms of four years. After each decennial
400	census the board of county commissioners shall divide the county
401	into districts of contiguous territory as nearly equal in
402	population as practicable. One commissioner residing in each
403	district shall be elected as provided by law.
404	(f)  NON-CHARTER GOVERNMENT.  Counties not operating under
405	county charters shall have such power of self-government as is
406	provided by general or special law. The board of county
407	commissioners of a county not operating under a charter may
408	enact, in a manner prescribed by general law, county ordinances
409	not inconsistent with general or special law, but an ordinance
410	in conflict with a municipal ordinance shall not be effective
411	within the municipality to the extent of such conflict.
412	(g)  CHARTER GOVERNMENT.  Counties operating under county
413	charters shall have all powers of local self-government not
414	inconsistent with general law, or with special law approved by
415	vote of the electors. The governing body of a county operating
416	under a charter may enact county ordinances not inconsistent
417	with general law. The charter shall provide which shall prevail
418	in the event of conflict between county and municipal
419	ordinances.
420	(h)  TAXES; LIMITATION.  Property situate within
421	municipalities shall not be subject to taxation for services
422	rendered by the county exclusively for the benefit of the
423	property or residents in unincorporated areas.
424	(i)  COUNTY ORDINANCES.  Each county ordinance shall be
425	filed with the custodian of state records and shall become
426	effective at such time thereafter as is provided by general law.
427	(j)  VIOLATION OF ORDINANCES.  Persons violating county
428	ordinances shall be prosecuted and punished as provided by law.
429	(k)  COUNTY SEAT.  In every county there shall be a county
430	seat at which shall be located the principal offices and
431	permanent records of all county officers. The county seat may
432	not be moved except as provided by general law. Branch offices
433	for the conduct of county business may be established elsewhere
434	in the county by resolution of the governing body of the county
435	in the manner prescribed by law. No instrument shall be deemed
436	recorded until filed at the county seat, or a branch office
437	designated by the governing body of the county for the recording
438	of instruments, according to law.
439	ARTICLE XII
440	SCHEDULE
441	SECTION 27.  Elected property appraisers; application.--The
442	requirement in Section 1(d) of Article VIII for a property
443	appraiser to be elected by the electors of the county shall
444	apply in each county, including each charter county, regardless
445	of whether the charter was adopted pursuant to Section 1(g) of
446	Article VIII or pursuant to Section 9, Section 10, Section 11,
447	or Section 24 of Article VIII of the Constitution of 1885, as
448	amended and incorporated by reference in Section 6(e) of Article
449	VIII. Any county that does not have an elected property
450	appraiser on the effective date of the amendment to Section 1 of
451	Article VIII of this constitution shall provide for electing a
452	property appraiser at the next general election as provided by
453	general law.
454	SECTION 28.  Property tax exemptions and ad valorem tax
455	limitations.--The amendments to Sections 3, 4, 6, and 9 of
456	Article VII, providing a $25,000 exemption from ad valorem
457	taxation for tangible personal property, providing an additional
458	$25,000 homestead exemption, authorizing the transfer of the
459	accrued benefit from the limitation on the assessment of
460	homestead property, providing an additional homestead exemption
461	for first-time homestead property owners, providing a complete
462	homestead exemption for low-income seniors, providing for
463	assessing rent-restricted affordable housing and commercial and
464	public-access waterfront property pursuant to general law, and
465	requiring the legislature to limit the authority of counties,
466	municipalities, and special districts to increase ad valorem
467	taxes; the amendment to Section 1 of Article VIII, requiring
468	property appraisers to be elected; and the creation of Section
469	27 of this Article, providing for election of county property
470	appraisers, and this section, if submitted to the electors of
471	this state for approval or rejection at a special election
472	authorized by law to be held on January 29, 2008, shall take
473	effect upon approval by the electors and shall operate
474	retroactively to January 1, 2008, or, if submitted to the
475	electors of this state for approval or rejection at the next
476	general election, shall take effect January 1 of the year
477	following such general election.

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