HJR 313

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 This exemption is repealed on the effective date of any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

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