HJR 1155

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6 of
3	Article VII and the creation of Section 31 of Article XII
4	of the State Constitution to authorize the Legislature to
5	expand the availability of the ad valorem tax discount for
6	disabled veterans to include those who were not Florida
7	residents when they entered military service, to require
8	an ad valorem tax exemption for the homesteads of members
9	of the United States military who receive certain
10	hazardous duty pay, and to provide an effective date.
11
12	Be It Resolved by the Legislature of the State of Florida:
13
14	That the following amendment to Section 6 of Article VII
15	and the creation of Section 31 of Article XII of the State
16	Constitution are agreed to and shall be submitted to the
17	electors of this state for approval or rejection at the next
18	general election or at an earlier special election specifically
19	authorized by law for that purpose:
20	ARTICLE VII
21	FINANCE AND TAXATION
22	SECTION 6.  Homestead exemptions.--
23	(a)  Every person who has the legal or equitable title to
24	real estate and maintains thereon the permanent residence of the
25	owner, or another legally or naturally dependent upon the owner,
26	shall be exempt from taxation thereon, except assessments for
27	special benefits, up to the assessed valuation of twenty-five
28	thousand dollars and, for all levies other than school district
29	levies, on the assessed valuation greater than fifty thousand
30	dollars and up to seventy-five thousand dollars, upon
31	establishment of right thereto in the manner prescribed by law.
32	The real estate may be held by legal or equitable title, by the
33	entireties, jointly, in common, as a condominium, or indirectly
34	by stock ownership or membership representing the owner's or
35	member's proprietary interest in a corporation owning a fee or a
36	leasehold initially in excess of ninety-eight years. The
37	exemption shall not apply with respect to any assessment roll
38	until such roll is first determined to be in compliance with the
39	provisions of section 4 by a state agency designated by general
40	law. This exemption is repealed on the effective date of any
41	amendment to this Article which provides for the assessment of
42	homestead property at less than just value.
43	(b)  Not more than one exemption shall be allowed any
44	individual or family unit or with respect to any residential
45	unit. No exemption shall exceed the value of the real estate
46	assessable to the owner or, in case of ownership through stock
47	or membership in a corporation, the value of the proportion
48	which the interest in the corporation bears to the assessed
49	value of the property.
50	(c)  By general law and subject to conditions specified
51	therein, the Legislature may provide to renters, who are
52	permanent residents, ad valorem tax relief on all ad valorem tax
53	levies. Such ad valorem tax relief shall be in the form and
54	amount established by general law.
55	(d)  The legislature may, by general law, allow counties or
56	municipalities, for the purpose of their respective tax levies
57	and subject to the provisions of general law, to grant an
58	additional homestead tax exemption not exceeding fifty thousand
59	dollars to any person who has the legal or equitable title to
60	real estate and maintains thereon the permanent residence of the
61	owner and who has attained age sixty-five and whose household
62	income, as defined by general law, does not exceed twenty
63	thousand dollars. The general law must allow counties and
64	municipalities to grant this additional exemption, within the
65	limits prescribed in this subsection, by ordinance adopted in
66	the manner prescribed by general law, and must provide for the
67	periodic adjustment of the income limitation prescribed in this
68	subsection for changes in the cost of living.
69	(e)  Each veteran who is age 65 or older who is partially
70	or totally permanently disabled shall receive a discount from
71	the amount of the ad valorem tax otherwise owed on homestead
72	property the veteran owns and resides in if the disability was
73	combat related, the veteran was a resident of this state at the
74	time of entering the military service of the United States, and
75	the veteran was honorably discharged upon separation from
76	military service. The discount shall be in a percentage equal to
77	the percentage of the veteran's permanent, service-connected
78	disability as determined by the United States Department of
79	Veterans Affairs. To qualify for the discount granted by this
80	subsection, an applicant must submit to the county property
81	appraiser, by March 1, proof of residency at the time of
82	entering military service, an official letter from the United
83	States Department of Veterans Affairs stating the percentage of
84	the veteran's service-connected disability and such evidence
85	that reasonably identifies the disability as combat related, and
86	a copy of the veteran's honorable discharge. If the property
87	appraiser denies the request for a discount, the appraiser must
88	notify the applicant in writing of the reasons for the denial,
89	and the veteran may reapply. The Legislature may, by general
90	law, waive the annual application requirement in subsequent
91	years. This subsection shall take effect December 7, 2006, is
92	self-executing, and does not require implementing legislation.
93	(f)  The legislature, by general law and subject to
94	conditions and limitations specified therein, shall exempt the
95	homesteads of members of the United States military who have
96	received hostile-fire pay or imminent-danger pay.
97	ARTICLE XII
98	SCHEDULE
99	SECTION 31.  Soldiers' and disabled veterans' property
100	taxes.--The amendments to Section 6 of Article VII relating to
101	the property tax discount for disabled veterans and a property
102	tax exemption for members of the United States military who have
103	received hostile-fire pay or imminent-danger pay and this
104	section shall take effect January 1, 2011.
105	BE IT FURTHER RESOLVED that the following statement be
106	placed on the ballot:
107	CONSTITUTIONAL AMENDMENT
108	ARTICLE VII, SECTION 6
109	ARTICLE XII, SECTION 31
110	DISABLED VETERANS' PROPERTY TAX DISCOUNT; PROPERTY TAX
111	EXEMPTION FOR SOLDIERS RECEIVING HAZARDOUS DUTY PAY.--Proposing
112	an amendment to the State Constitution to expand the
113	availability of the property tax discount on homesteads of
114	veterans who became disabled as the result of a combat injury to
115	include those who were not Florida residents when they entered
116	the military; to require the Legislature by general law to
117	exempt from property taxes the homestead of members of the
118	United States military who have received hostile-fire pay or
119	imminent-danger pay; and to schedule the amendments to take
120	effect January 1, 2011.

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