HJR 1173

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 25 of
3	Article I and Section 4 of Article VII of the State
4	Constitution to expand the Taxpayers' Bill of Rights to
5	entitle a person a full and fair opportunity to challenge
6	the property appraiser's assessment of the value of
7	property, specify criteria for such challenges, require
8	the Legislature to adopt implementing legislation by a
9	certain date, and provide an additional limitation on
10	changes in assessments of homestead property.
11
12	Be It Resolved by the Legislature of the State of Florida:
13
14	That the following amendments to Section 25 of Article I
15	and Section 4 of Article VII of the State Constitution are
16	agreed to and shall be submitted to the electors of this state
17	for approval or rejection at the next general election or at an
18	earlier special election specifically authorized by law for that
19	purpose:
20	ARTICLE I
21	DECLARATION OF RIGHTS
22	SECTION 25.  Taxpayers' Bill of Rights.--
23	(a)  By general law the legislature shall prescribe and
24	adopt a Taxpayers' Bill of Rights that, in clear and concise
25	language, sets forth taxpayers' rights and responsibilities and
26	government's responsibilities to deal fairly with taxpayers
27	under the laws of this state. This section shall be effective
28	July 1, 1993.
29	(b)(1)  Every taxpayer or other person contesting the
30	assessment of ad valorem taxes is entitled to a full and fair
31	opportunity to challenge a property appraiser's assessment of
32	the value of the property for purposes of all taxation.
33	(2)  In any challenge to an assessment brought by the
34	taxpayer or person contesting the assessment:
35	a.  The property appraiser's assessment shall enjoy no
36	presumption of correctness and the property appraiser shall bear
37	the burden of proving by a preponderance of the evidence that
38	the assessment does not exceed the property's just value.
39	b.  Evidence that an assessment is based upon appraisal
40	practices that differ from those applied to comparable property
41	within the state shall be relevant in determining whether the
42	assessment exceeds just value.
43	(c)  After voter approval of this amendment, the
44	legislature shall adopt legislation implementing this section
45	and having an effective date no later than January 1, 2012.
46	ARTICLE VII
47	FINANCE AND TAXATION
48	SECTION 4.  Taxation; assessments.--By general law
49	regulations shall be prescribed which shall secure a just
50	valuation of all property for ad valorem taxation, provided:
51	(a)  Agricultural land, land producing high water recharge
52	to Florida's aquifers, or land used exclusively for
53	noncommercial recreational purposes may be classified by general
54	law and assessed solely on the basis of character or use.
55	(b)  As provided by general law and subject to conditions,
56	limitations, and reasonable definitions specified therein, land
57	used for conservation purposes shall be classified by general
58	law and assessed solely on the basis of character or use.
59	(c)  Pursuant to general law tangible personal property
60	held for sale as stock in trade and livestock may be valued for
61	taxation at a specified percentage of its value, may be
62	classified for tax purposes, or may be exempted from taxation.
63	(d)  All persons entitled to a homestead exemption under
64	Section 6 of this Article shall have their homestead assessed at
65	just value as of January 1 of the year following the effective
66	date of this amendment. This assessment shall change only as
67	provided in this subsection.
68	(1)a.  Assessments subject to this subsection shall be
69	changed annually on January 1 1st of each year if the just value
70	of the property is equal to or greater than the just value of
71	the property on the preceding January 1; but those changes in
72	assessments shall not exceed the lower of the following:
73	1.a.  Three percent (3%) of the assessment for the prior
74	year.
75	2.b.  The percent change in the Consumer Price Index for
76	all urban consumers, U.S. City Average, all items 1967=100, or
77	successor reports for the preceding calendar year as initially
78	reported by the United States Department of Labor, Bureau of
79	Labor Statistics.
80	b.  If the just value of the homestead is less than the
81	previous year's just value, its assessment shall not change.
82	(2)  No assessment shall exceed just value.
83	(3)  After any change of ownership, as provided by general
84	law, homestead property shall be assessed at just value as of
85	January 1 of the following year, unless the provisions of
86	paragraph (8) apply. Thereafter, the homestead shall be assessed
87	as provided in this subsection.
88	(4)  New homestead property shall be assessed at just value
89	as of January 1st of the year following the establishment of the
90	homestead, unless the provisions of paragraph (8) apply. That
91	assessment shall only change as provided in this subsection.
92	(5)  Changes, additions, reductions, or improvements to
93	homestead property shall be assessed as provided for by general
94	law; provided, however, after the adjustment for any change,
95	addition, reduction, or improvement, the property shall be
96	assessed as provided in this subsection.
97	(6)  In the event of a termination of homestead status, the
98	property shall be assessed as provided by general law.
99	(7)  The provisions of this amendment are severable. If any
100	of the provisions of this amendment shall be held
101	unconstitutional by any court of competent jurisdiction, the
102	decision of such court shall not affect or impair any remaining
103	provisions of this amendment.
104	(8)a.  A person who establishes a new homestead as of
105	January 1, 2009, or January 1 of any subsequent year and who has
106	received a homestead exemption pursuant to Section 6 of this
107	Article as of January 1 of either of the two years immediately
108	preceding the establishment of the new homestead is entitled to
109	have the new homestead assessed at less than just value. If this
110	revision is approved in January of 2008, a person who
111	establishes a new homestead as of January 1, 2008, is entitled
112	to have the new homestead assessed at less than just value only
113	if that person received a homestead exemption on January 1,
114	2007. The assessed value of the newly established homestead
115	shall be determined as follows:
116	1.  If the just value of the new homestead is greater than
117	or equal to the just value of the prior homestead as of January
118	1 of the year in which the prior homestead was abandoned, the
119	assessed value of the new homestead shall be the just value of
120	the new homestead minus an amount equal to the lesser of
121	$500,000 or the difference between the just value and the
122	assessed value of the prior homestead as of January 1 of the
123	year in which the prior homestead was abandoned. Thereafter, the
124	homestead shall be assessed as provided in this subsection.
125	2.  If the just value of the new homestead is less than the
126	just value of the prior homestead as of January 1 of the year in
127	which the prior homestead was abandoned, the assessed value of
128	the new homestead shall be equal to the just value of the new
129	homestead divided by the just value of the prior homestead and
130	multiplied by the assessed value of the prior homestead.
131	However, if the difference between the just value of the new
132	homestead and the assessed value of the new homestead calculated
133	pursuant to this sub-subparagraph is greater than $500,000, the
134	assessed value of the new homestead shall be increased so that
135	the difference between the just value and the assessed value
136	equals $500,000. Thereafter, the homestead shall be assessed as
137	provided in this subsection.
138	b.  By general law and subject to conditions specified
139	therein, the Legislature shall provide for application of this
140	paragraph to property owned by more than one person.
141	(e)  The legislature may, by general law, for assessment
142	purposes and subject to the provisions of this subsection, allow
143	counties and municipalities to authorize by ordinance that
144	historic property may be assessed solely on the basis of
145	character or use. Such character or use assessment shall apply
146	only to the jurisdiction adopting the ordinance. The
147	requirements for eligible properties must be specified by
148	general law.
149	(f)  A county may, in the manner prescribed by general law,
150	provide for a reduction in the assessed value of homestead
151	property to the extent of any increase in the assessed value of
152	that property which results from the construction or
153	reconstruction of the property for the purpose of providing
154	living quarters for one or more natural or adoptive grandparents
155	or parents of the owner of the property or of the owner's spouse
156	if at least one of the grandparents or parents for whom the
157	living quarters are provided is 62 years of age or older. Such a
158	reduction may not exceed the lesser of the following:
159	(1)  The increase in assessed value resulting from
160	construction or reconstruction of the property.
161	(2)  Twenty percent of the total assessed value of the
162	property as improved.
163	(g)  For all levies other than school district levies,
164	assessments of residential real property, as defined by general
165	law, which contains nine units or fewer and which is not subject
166	to the assessment limitations set forth in subsections (a)
167	through (d) shall change only as provided in this subsection.
168	(1)  Assessments subject to this subsection shall be
169	changed annually on the date of assessment provided by law; but
170	those changes in assessments shall not exceed ten percent (10%)
171	of the assessment for the prior year.
172	(2)  No assessment shall exceed just value.
173	(3)  After a change of ownership or control, as defined by
174	general law, including any change of ownership of a legal entity
175	that owns the property, such property shall be assessed at just
176	value as of the next assessment date. Thereafter, such property
177	shall be assessed as provided in this subsection.
178	(4)  Changes, additions, reductions, or improvements to
179	such property shall be assessed as provided for by general law;
180	however, after the adjustment for any change, addition,
181	reduction, or improvement, the property shall be assessed as
182	provided in this subsection.
183	(h)  For all levies other than school district levies,
184	assessments of real property that is not subject to the
185	assessment limitations set forth in subsections (a) through (d)
186	and (g) shall change only as provided in this subsection.
187	(1)  Assessments subject to this subsection shall be
188	changed annually on the date of assessment provided by law; but
189	those changes in assessments shall not exceed ten percent (10%)
190	of the assessment for the prior year.
191	(2)  No assessment shall exceed just value.
192	(3)  The legislature must provide that such property shall
193	be assessed at just value as of the next assessment date after a
194	qualifying improvement, as defined by general law, is made to
195	such property. Thereafter, such property shall be assessed as
196	provided in this subsection.
197	(4)  The legislature may provide that such property shall
198	be assessed at just value as of the next assessment date after a
199	change of ownership or control, as defined by general law,
200	including any change of ownership of the legal entity that owns
201	the property. Thereafter, such property shall be assessed as
202	provided in this subsection.
203	(5)  Changes, additions, reductions, or improvements to
204	such property shall be assessed as provided for by general law;
205	however, after the adjustment for any change, addition,
206	reduction, or improvement, the property shall be assessed as
207	provided in this subsection.
208	(i)  The legislature, by general law and subject to
209	conditions specified therein, may prohibit the consideration of
210	the following in the determination of the assessed value of real
211	property used for residential purposes:
212	(1)  Any change or improvement made for the purpose of
213	improving the property's resistance to wind damage.
214	(2)  The installation of a renewable energy source device.
215	(j)(1)  The assessment of the following working waterfront
216	properties shall be based upon the current use of the property:
217	a.  Land used predominantly for commercial fishing
218	purposes.
219	b.  Land that is accessible to the public and used for
220	vessel launches into waters that are navigable.
221	c.  Marinas and drystacks that are open to the public.
222	d.  Water-dependent marine manufacturing facilities,
223	commercial fishing facilities, and marine vessel construction
224	and repair facilities and their support activities.
225	(2)  The assessment benefit provided by this subsection is
226	subject to conditions and limitations and reasonable definitions
227	as specified by the legislature by general law.
228	BE IT FURTHER RESOLVED that the following statement be
229	placed on the ballot:
230	CONSTITUTIONAL AMENDMENT
231	ARTICLE I, SECTION 25
232	ARTICLE VII, SECTION 4
233	TAXPAYERS' BILL OF RIGHTS; HOMESTEAD PROPERTY ASSESSMENT
234	CHANGE LIMITATIONS.--Proposing an amendment to the State
235	Constitution to entitle persons contesting the assessment of ad
236	valorem taxes to a full and fair opportunity to challenge the
237	property appraiser's assessment of the value of property; to
238	specify in any challenge to the property appraiser's assessment
239	of value for purposes of taxation that the property appraiser's
240	assessment enjoys no presumption of correctness, require the
241	property appraiser to prove by a preponderance of the evidence
242	that the assessment does not exceed the property's just value,
243	and declare the relevance of evidence that the assessment is
244	based on appraisal practices differing from practices applied to
245	comparable property; to require the Legislature to adopt
246	implementing legislation effective no later than January 1,
247	2012; and to provide that changes to assessments of homestead
248	property may only be made each year if the just value of the
249	property is equal to or greater than the just value of the
250	property in the prior year, prohibiting a change in assessment
251	if the property's just value is less than that in the prior
252	year.

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