Florida Senate - 2009 SENATOR AMENDMENT
Bill No. CS for SJR 532
Barcode 179426
LEGISLATIVE ACTION
Senate . House
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Floor: 2/AD/2R .
04/30/2009 04:30 PM .
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Senators Lynn and Altman moved the following:
1 Senate Substitute for Amendment (239820) (with title
2 amendment)
3
4 Delete lines 138 - 332
5 and insert:
6 changes in assessments shall not exceed five ten percent (10%)
7 of the assessment for the prior year.
8 (2) No assessment shall exceed just value.
9 (3) After a change of ownership or control, as defined by
10 general law, including any change of ownership of a legal entity
11 that owns the property, such property shall be assessed at just
12 value as of the next assessment date. Thereafter, such property
13 shall be assessed as provided in this subsection.
14 (4) Changes, additions, reductions, or improvements to such
15 property shall be assessed as provided for by general law;
16 however, after the adjustment for any change, addition,
17 reduction, or improvement, the property shall be assessed as
18 provided in this subsection.
19 (h) For all levies other than school district levies,
20 assessments of real property that is not subject to the
21 assessment limitations set forth in subsections (a) through (d)
22 and (g) shall change only as provided in this subsection.
23 (1) Assessments subject to this subsection shall be changed
24 annually on the date of assessment provided by law; but those
25 changes in assessments shall not exceed five ten percent (10%)
26 of the assessment for the prior year.
27 (2) No assessment shall exceed just value.
28 (3) The legislature must provide that such property shall
29 be assessed at just value as of the next assessment date after a
30 qualifying improvement, as defined by general law, is made to
31 such property. Thereafter, such property shall be assessed as
32 provided in this subsection.
33 (4) The legislature may provide that such property shall be
34 assessed at just value as of the next assessment date after a
35 change of ownership or control, as defined by general law,
36 including any change of ownership of the legal entity that owns
37 the property. Thereafter, such property shall be assessed as
38 provided in this subsection.
39 (5) Changes, additions, reductions, or improvements to such
40 property shall be assessed as provided for by general law;
41 however, after the adjustment for any change, addition,
42 reduction, or improvement, the property shall be assessed as
43 provided in this subsection.
44 (i) The legislature, by general law and subject to
45 conditions specified therein, may prohibit the consideration of
46 the following in the determination of the assessed value of real
47 property used for residential purposes:
48 (1) Any change or improvement made for the purpose of
49 improving the property’s resistance to wind damage.
50 (2) The installation of a renewable energy source device.
51 (j)(1) The assessment of the following working waterfront
52 properties shall be based upon the current use of the property:
53 a. Land used predominantly for commercial fishing purposes.
54 b. Land that is accessible to the public and used for
55 vessel launches into waters that are navigable.
56 c. Marinas and drystacks that are open to the public.
57 d. Water-dependent marine manufacturing facilities,
58 commercial fishing facilities, and marine vessel construction
59 and repair facilities and their support activities.
60 (2) The assessment benefit provided by this subsection is
61 subject to conditions and limitations and reasonable definitions
62 as specified by the legislature by general law.
63 SECTION 6. Homestead exemptions.—
64 (a) Every person who has the legal or equitable title to
65 real estate and maintains thereon the permanent residence of the
66 owner, or another legally or naturally dependent upon the owner,
67 shall be exempt from taxation thereon, except assessments for
68 special benefits, up to the assessed valuation of twenty-five
69 thousand dollars and, for all levies other than school district
70 levies, on the assessed valuation greater than fifty thousand
71 dollars and up to seventy-five thousand dollars, upon
72 establishment of right thereto in the manner prescribed by law.
73 The real estate may be held by legal or equitable title, by the
74 entireties, jointly, in common, as a condominium, or indirectly
75 by stock ownership or membership representing the owner’s or
76 member’s proprietary interest in a corporation owning a fee or a
77 leasehold initially in excess of ninety-eight years. The
78 exemption shall not apply with respect to any assessment roll
79 until such roll is first determined to be in compliance with the
80 provisions of section 4 by a state agency designated by general
81 law. This exemption is repealed on the effective date of any
82 amendment to this Article which provides for the assessment of
83 homestead property at less than just value.
84 (b) Not more than one exemption shall be allowed any
85 individual or family unit or with respect to any residential
86 unit. No exemption shall exceed the value of the real estate
87 assessable to the owner or, in case of ownership through stock
88 or membership in a corporation, the value of the proportion
89 which the interest in the corporation bears to the assessed
90 value of the property.
91 (c) By general law and subject to conditions specified
92 therein, the Legislature may provide to renters, who are
93 permanent residents, ad valorem tax relief on all ad valorem tax
94 levies. Such ad valorem tax relief shall be in the form and
95 amount established by general law.
96 (d) The legislature may, by general law, allow counties or
97 municipalities, for the purpose of their respective tax levies
98 and subject to the provisions of general law, to grant an
99 additional homestead tax exemption not exceeding fifty thousand
100 dollars to any person who has the legal or equitable title to
101 real estate and maintains thereon the permanent residence of the
102 owner and who has attained age sixty-five and whose household
103 income, as defined by general law, does not exceed twenty
104 thousand dollars. The general law must allow counties and
105 municipalities to grant this additional exemption, within the
106 limits prescribed in this subsection, by ordinance adopted in
107 the manner prescribed by general law, and must provide for the
108 periodic adjustment of the income limitation prescribed in this
109 subsection for changes in the cost of living.
110 (e) Each veteran who is age 65 or older who is partially or
111 totally permanently disabled shall receive a discount from the
112 amount of the ad valorem tax otherwise owed on homestead
113 property the veteran owns and resides in if the disability was
114 combat related, the veteran was a resident of this state at the
115 time of entering the military service of the United States, and
116 the veteran was honorably discharged upon separation from
117 military service. The discount shall be in a percentage equal to
118 the percentage of the veteran’s permanent, service-connected
119 disability as determined by the United States Department of
120 Veterans Affairs. To qualify for the discount granted by this
121 subsection, an applicant must submit to the county property
122 appraiser, by March 1, proof of residency at the time of
123 entering military service, an official letter from the United
124 States Department of Veterans Affairs stating the percentage of
125 the veteran’s service-connected disability and such evidence
126 that reasonably identifies the disability as combat related, and
127 a copy of the veteran’s honorable discharge. If the property
128 appraiser denies the request for a discount, the appraiser must
129 notify the applicant in writing of the reasons for the denial,
130 and the veteran may reapply. The Legislature may, by general
131 law, waive the annual application requirement in subsequent
132 years. This subsection shall take effect December 7, 2006, is
133 self-executing, and does not require implementing legislation.
134 (f)(1) By general law, and subject to conditions specified
135 therein, the legislature shall provide an additional homestead
136 exemption to the person or persons who:
137 a. Establish the right to receive the homestead exemption
138 in subsection (a) within one year after purchasing the homestead
139 property; and
140 b. Have not owned a principal residence during the eight
141 year period before the purchase. For married persons, neither
142 the purchaser nor his or her spouse may have owned a principal
143 residence during the preceding eight years.
144 (2) The additional homestead exemption shall equal 25
145 percent of the just value of the property on January 1 of the
146 year in which the homestead exemption in subsection (a) is
147 received, but not more than $100,000.
148 a. The amount of the additional exemption shall be reduced
149 in each subsequent year by an amount equal to twenty percent of
150 the amount of the initial additional exemption or by an amount
151 equal to the difference between the just value of the property
152 and the assessed value determined under subsection (d) of
153 section 4 of this Article, whichever is greater.
154 b. The additional homestead exemption shall not apply after
155 the fifth year after the initial additional exemption is
156 granted.
157 (3) Only one additional exemption under this subsection may
158 apply to a single homestead property.
159 ARTICLE XII
160 SCHEDULE
161 Property tax limit for nonhomestead property.—The amendment
162 to Section 4 of Article VII reducing the limit on the maximum
163 annual increase in the assessed value of nonhomestead property
164 to five percent from ten percent and this section shall take
165 effect January 1, 20ll.
166 Additional homestead exemption for first-time homestead
167 property owners.—The amendment to subsection (f) of Section 6 of
168 Article VII providing for an additional homestead exemption for
169 persons who have not owned a principal residence within an
170 eight-year period and this section shall take effect January 1,
171 2011, and shall be available for properties purchased on or
172 after January 1, 2010.
173 CONSTITUTIONAL AMENDMENTS
174 ARTICLE VII, SECTIONS 4 and 6
175 ARTICLE XII
176 PROPERTY TAX LIMIT FOR NONHOMESTEAD PROPERTY; ADDITIONAL
177 HOMESTEAD EXEMPTION FOR NEW HOMESTEAD OWNERS.—The State
178 Constitution generally limits the maximum annual increase in the
179 assessed value of nonhomestead property to 10 percent annually.
180 This proposed amendment reduces the maximum annual increase in
181 the assessed values of those properties to 5 percent annually.
182 This amendment also requires the Legislature to provide an
183 additional homestead exemption for persons who have not owned a
184 principal residence during the preceding 8 years. Under the
185 exemption, 25 percent of the just value of a first-time
186 homestead, up to $100,000, will be exempt from property taxes.
187 The amount of the additional exemption will decrease in each
188 succeeding year for 5 years by the greater of 20 percent of the
189 initial additional exemption or the difference between the just
190 value and the assessed value of the property. The additional
191 exemption will not be available in the 6th and subsequent years.
192
193
194 ================= T I T L E A M E N D M E N T ================
195 And the title is amended as follows:
196 Delete lines 8 - 9
197 and insert:
198 persons who have not owned a principal residence
199 within the preceding 8 years.