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Senate Joint Resolution

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A joint resolution proposing an amendment to Section 6 of

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Article VII of the State Constitution to extend the tax

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exemption on homestead property awarded to a permanently

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disabled veteran to the surviving spouse of such veteran

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who does not remarry, to provide that an application for

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the exemption may be made on or before November 1 and

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granted for the remainder of that year if the homestead

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property is purchased before that date, and to remove an

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obsolete date and a provision prohibiting implementing

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legislation.

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Be It Resolved by the Legislature of the State of Florida:

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     That the following amendment to Section 6 of Article VII of

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the State Constitution is agreed to and shall be submitted to the

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electors of this state for approval or rejection at the next

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general election or at an earlier special election specifically

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authorized by law for that purpose:

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ARTICLE VII

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FINANCE AND TAXATION

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     SECTION 6.  Homestead exemptions.-

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     (a)  Every person who has the legal or equitable title to

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real estate and maintains thereon the permanent residence of the

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owner, or another legally or naturally dependent upon the owner,

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shall be exempt from taxation thereon, except assessments for

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special benefits, up to the assessed valuation of twenty-five

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thousand dollars and, for all levies other than school district

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levies, on the assessed valuation greater than fifty thousand

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dollars and up to seventy-five thousand dollars, upon

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establishment of right thereto in the manner prescribed by law.

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The real estate may be held by legal or equitable title, by the

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entireties, jointly, in common, as a condominium, or indirectly

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by stock ownership or membership representing the owner's or

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member's proprietary interest in a corporation owning a fee or a

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leasehold initially in excess of ninety-eight years. The

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exemption shall not apply with respect to any assessment roll

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until such roll is first determined to be in compliance with the

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provisions of section 4 by a state agency designated by general

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law. This exemption is repealed on the effective date of any

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amendment to this Article which provides for the assessment of

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homestead property at less than just value.

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     (b)  Not more than one exemption shall be allowed any

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individual or family unit or with respect to any residential

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unit. No exemption shall exceed the value of the real estate

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assessable to the owner or, in case of ownership through stock or

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membership in a corporation, the value of the proportion which

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the interest in the corporation bears to the assessed value of

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the property.

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     (c)  By general law and subject to conditions specified

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therein, the Legislature may provide to renters, who are

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permanent residents, ad valorem tax relief on all ad valorem tax

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levies. Such ad valorem tax relief shall be in the form and

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amount established by general law.

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     (d)  The legislature may, by general law, allow counties or

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municipalities, for the purpose of their respective tax levies

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and subject to the provisions of general law, to grant an

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additional homestead tax exemption not exceeding fifty thousand

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dollars to any person who has the legal or equitable title to

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real estate and maintains thereon the permanent residence of the

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owner and who has attained age sixty-five and whose household

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income, as defined by general law, does not exceed twenty

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thousand dollars. The general law must allow counties and

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municipalities to grant this additional exemption, within the

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limits prescribed in this subsection, by ordinance adopted in the

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manner prescribed by general law, and must provide for the

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periodic adjustment of the income limitation prescribed in this

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subsection for changes in the cost of living.

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     (e) Each veteran who is age 65 years of age or older and

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who is partially or totally permanently disabled, or the

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surviving spouse of such veteran who has not remarried, shall

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receive a discount from the amount of the ad valorem tax

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otherwise owed on homestead property the veteran owns and resides

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in if the disability was combat related, the veteran was a

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resident of this state at the time of entering the military

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service of the United States, and the veteran was honorably

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discharged upon separation from military service. The discount

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shall be in a percentage equal to the percentage of the veteran's

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permanent, service-connected disability as determined by the

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United States Department of Veterans Affairs.

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     (1) To qualify for the discount granted by this subsection,

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an applicant must annually submit to the county property

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appraiser, by March 1, proof of residency at the time of entering

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military service, an official letter from the United States

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Department of Veterans Affairs stating that the applicant is

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permanently disabled and the percentage of the veteran's service-

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connected disability and such evidence that reasonably identifies

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the disability as combat related, and a copy of the veteran's

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honorable discharge. If the property appraiser denies the request

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for a discount, the appraiser must notify the applicant in

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writing of the reasons for the denial, and the veteran may

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reapply. The Legislature may, by general law, waive the annual

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application requirement in subsequent years.

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     (2) An applicant who acquires homestead property before

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November 1 shall be allowed to file an application on or before

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that date and shall be granted the discount for the remainder of

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that year, as provided by general law. Thereafter, the discount

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shall be applied for as provided in paragraph (1) This subsection

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shall take effect December 7, 2006, is self-executing, and does

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not require implementing legislation.

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     BE IT FURTHER RESOLVED that the following statement be

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placed on the ballot:

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CONSTITUTIONAL AMENDMENT

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ARTICLE VII, SECTION 6

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     REVISIONS TO THE HOMESTEAD EXEMPTION FOR DISABLED

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VETERANS.--Proposing an amendment to the State Constitution to

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clarify that the tax exemption on homestead property awarded to

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permanently disabled veterans also applies to the surviving

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spouses of such veterans and that an application for the

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exemption may be applied for on or before November 1 and granted

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for the remainder of that year if the homestead property is

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purchased before that date, and to remove an obsolete date and a

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provision prohibiting implementing legislation.