1 | Representative Dorworth offered the following: |
2 |
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3 | Amendment (with title amendment) |
4 | Remove everything after the resolving clause and insert: |
5 | That the following amendments to Sections 4 and 6 of |
6 | Article VII and Section 27 of Article XII and the creation of |
7 | Sections 32 and 33 of Article XII of the State Constitution are |
8 | agreed to and shall be submitted to the electors of this state |
9 | for approval or rejection at the next general election or at an |
10 | earlier special election specifically authorized by law for that |
11 | purpose: |
12 | ARTICLE VII |
13 | FINANCE AND TAXATION |
14 | SECTION 4. Taxation; assessments.-By general law |
15 | regulations shall be prescribed which shall secure a just |
16 | valuation of all property for ad valorem taxation, provided: |
17 | (a) Agricultural land, land producing high water recharge |
18 | to Florida's aquifers, or land used exclusively for |
19 | noncommercial recreational purposes may be classified by general |
20 | law and assessed solely on the basis of character or use. |
21 | (b) As provided by general law and subject to conditions, |
22 | limitations, and reasonable definitions specified therein, land |
23 | used for conservation purposes shall be classified by general |
24 | law and assessed solely on the basis of character or use. |
25 | (c) Pursuant to general law tangible personal property |
26 | held for sale as stock in trade and livestock may be valued for |
27 | taxation at a specified percentage of its value, may be |
28 | classified for tax purposes, or may be exempted from taxation. |
29 | (d) All persons entitled to a homestead exemption under |
30 | Section 6 of this Article shall have their homestead assessed at |
31 | just value as of January 1 of the year following the effective |
32 | date of this amendment. This assessment shall change only as |
33 | provided in this subsection. |
34 | (1) Assessments subject to this subsection shall change be |
35 | changed annually on January 1 1st of each year.; but those |
36 | changes in assessments |
37 | a. A change in an assessment may shall not exceed the |
38 | lower of the following: |
39 | 1.a. Three percent (3%) of the assessment for the prior |
40 | year. |
41 | 2.b. The percent change in the Consumer Price Index for |
42 | all urban consumers, U.S. City Average, all items 1967=100, or a |
43 | successor index reports for the preceding calendar year as |
44 | initially reported by the United States Department of Labor, |
45 | Bureau of Labor Statistics. |
46 | b. The legislature may provide by general law that, except |
47 | for changes, additions, reductions, or improvements to homestead |
48 | property assessed as provided in paragraph (5), an assessment |
49 | may not increase if the just value of the property is less than |
50 | the just value of the property on the preceding January 1. |
51 | (2) An No assessment may not shall exceed just value. |
52 | (3) After a any change of ownership, as provided by |
53 | general law, homestead property shall be assessed at just value |
54 | as of January 1 of the following year, unless the provisions of |
55 | paragraph (8) apply. Thereafter, the homestead shall be assessed |
56 | as provided in this subsection. |
57 | (4) New homestead property shall be assessed at just value |
58 | as of January 1 1st of the year following the establishment of |
59 | the homestead, unless the provisions of paragraph (8) apply. |
60 | That assessment shall only change only as provided in this |
61 | subsection. |
62 | (5) Changes, additions, reductions, or improvements to |
63 | homestead property shall be assessed as provided for by general |
64 | law.; provided, However, after the adjustment for any change, |
65 | addition, reduction, or improvement, the property shall be |
66 | assessed as provided in this subsection. |
67 | (6) In the event of a termination of homestead status, the |
68 | property shall be assessed as provided by general law. |
69 | (7) The provisions of this subsection amendment are |
70 | severable. If a provision any of the provisions of this |
71 | subsection is amendment shall be held unconstitutional by a any |
72 | court of competent jurisdiction, the decision of the such court |
73 | does shall not affect or impair any remaining provisions of this |
74 | subsection amendment. |
75 | (8)a. A person who establishes a new homestead as of |
76 | January 1, 2009, or January 1 of any subsequent year and who has |
77 | received a homestead exemption pursuant to Section 6 of this |
78 | Article as of January 1 of either of the 2 two years immediately |
79 | preceding the establishment of a the new homestead is entitled |
80 | to have the new homestead assessed at less than just value. If |
81 | this revision is approved in January of 2008, a person who |
82 | establishes a new homestead as of January 1, 2008, is entitled |
83 | to have the new homestead assessed at less than just value only |
84 | if that person received a homestead exemption on January 1, |
85 | 2007. The assessed value of the newly established homestead |
86 | shall be determined as follows: |
87 | 1. If the just value of the new homestead is greater than |
88 | or equal to the just value of the prior homestead as of January |
89 | 1 of the year in which the prior homestead was abandoned, the |
90 | assessed value of the new homestead shall be the just value of |
91 | the new homestead minus an amount equal to the lesser of |
92 | $500,000 or the difference between the just value and the |
93 | assessed value of the prior homestead as of January 1 of the |
94 | year in which the prior homestead was abandoned. Thereafter, the |
95 | homestead shall be assessed as provided in this subsection. |
96 | 2. If the just value of the new homestead is less than the |
97 | just value of the prior homestead as of January 1 of the year in |
98 | which the prior homestead was abandoned, the assessed value of |
99 | the new homestead shall be equal to the just value of the new |
100 | homestead divided by the just value of the prior homestead and |
101 | multiplied by the assessed value of the prior homestead. |
102 | However, if the difference between the just value of the new |
103 | homestead and the assessed value of the new homestead calculated |
104 | pursuant to this sub-subparagraph is greater than $500,000, the |
105 | assessed value of the new homestead shall be increased so that |
106 | the difference between the just value and the assessed value |
107 | equals $500,000. Thereafter, the homestead shall be assessed as |
108 | provided in this subsection. |
109 | b. By general law and subject to conditions specified |
110 | therein, the legislature shall provide for application of this |
111 | paragraph to property owned by more than one person. |
112 | (e) The legislature may, by general law, for assessment |
113 | purposes and subject to the provisions of this subsection, allow |
114 | counties and municipalities to authorize by ordinance that |
115 | historic property may be assessed solely on the basis of |
116 | character or use. Such character or use assessment shall apply |
117 | only to the jurisdiction adopting the ordinance. The |
118 | requirements for eligible properties must be specified by |
119 | general law. |
120 | (f) A county may, in the manner prescribed by general law, |
121 | provide for a reduction in the assessed value of homestead |
122 | property to the extent of any increase in the assessed value of |
123 | that property which results from the construction or |
124 | reconstruction of the property for the purpose of providing |
125 | living quarters for one or more natural or adoptive grandparents |
126 | or parents of the owner of the property or of the owner's spouse |
127 | if at least one of the grandparents or parents for whom the |
128 | living quarters are provided is 62 years of age or older. Such a |
129 | reduction may not exceed the lesser of the following: |
130 | (1) The increase in assessed value resulting from |
131 | construction or reconstruction of the property. |
132 | (2) Twenty percent of the total assessed value of the |
133 | property as improved. |
134 | (g) For all levies other than school district levies, |
135 | assessments of residential real property, as defined by general |
136 | law, which contains nine units or fewer and which is not subject |
137 | to the assessment limitations set forth in subsections (a) |
138 | through (d) shall change only as provided in this subsection. |
139 | (1) Assessments subject to this subsection shall be |
140 | changed annually on the date of assessment provided by law. |
141 | However,; but those changes in assessments may shall not exceed |
142 | 3 ten percent (10%) of the assessment for the prior year. The |
143 | legislature may provide by general law that, except for changes, |
144 | additions, reductions, or improvements to property assessed as |
145 | provided in paragraph (4), an assessment may not increase if the |
146 | just value of the property is less than the just value of the |
147 | property on the preceding date of assessment provided by law. |
148 | (2) An No assessment may not shall exceed just value. |
149 | (3) After a change of ownership or control, as defined by |
150 | general law, including any change of ownership of a legal entity |
151 | that owns the property, such property shall be assessed at just |
152 | value as of the next assessment date. Thereafter, such property |
153 | shall be assessed as provided in this subsection. |
154 | (4) Changes, additions, reductions, or improvements to |
155 | such property shall be assessed as provided for by general law.; |
156 | However, after the adjustment for any change, addition, |
157 | reduction, or improvement, the property shall be assessed as |
158 | provided in this subsection. |
159 | (h) For all levies other than school district levies, |
160 | assessments of real property that is not subject to the |
161 | assessment limitations set forth in subsections (a) through (d) |
162 | and (g) shall change only as provided in this subsection. |
163 | (1) Assessments subject to this subsection shall be |
164 | changed annually on the date of assessment provided by law. |
165 | However,; but those changes in assessments may shall not exceed |
166 | 3 ten percent (10%) of the assessment for the prior year. The |
167 | legislature may provide by general law that, except for changes, |
168 | additions, reductions, or improvements to property assessed as |
169 | provided in paragraph (5), an assessment may not increase if the |
170 | just value of the property is less than the just value of the |
171 | property on the preceding date of assessment provided by law. |
172 | (2) An No assessment may not shall exceed just value. |
173 | (3) The legislature must provide that such property shall |
174 | be assessed at just value as of the next assessment date after a |
175 | qualifying improvement, as defined by general law, is made to |
176 | such property. Thereafter, such property shall be assessed as |
177 | provided in this subsection. |
178 | (4) The legislature may provide that such property shall |
179 | be assessed at just value as of the next assessment date after a |
180 | change of ownership or control, as defined by general law, |
181 | including any change of ownership of the legal entity that owns |
182 | the property. Thereafter, such property shall be assessed as |
183 | provided in this subsection. |
184 | (5) Changes, additions, reductions, or improvements to |
185 | such property shall be assessed as provided for by general law.; |
186 | However, after the adjustment for any change, addition, |
187 | reduction, or improvement, the property shall be assessed as |
188 | provided in this subsection. |
189 | (i) The legislature, by general law and subject to |
190 | conditions specified therein, may prohibit the consideration of |
191 | the following in the determination of the assessed value of real |
192 | property used for residential purposes: |
193 | (1) Any change or improvement made for the purpose of |
194 | improving the property's resistance to wind damage. |
195 | (2) The installation of a renewable energy source device. |
196 | (j)(1) The assessment of the following working waterfront |
197 | properties shall be based upon the current use of the property: |
198 | a. Land used predominantly for commercial fishing |
199 | purposes. |
200 | b. Land that is accessible to the public and used for |
201 | vessel launches into waters that are navigable. |
202 | c. Marinas and drystacks that are open to the public. |
203 | d. Water-dependent marine manufacturing facilities, |
204 | commercial fishing facilities, and marine vessel construction |
205 | and repair facilities and their support activities. |
206 | (2) The assessment benefit provided by this subsection is |
207 | subject to conditions and limitations and reasonable definitions |
208 | as specified by the legislature by general law. |
209 | SECTION 6. Homestead exemptions.- |
210 | (a) Every person who has the legal or equitable title to |
211 | real estate and maintains thereon the permanent residence of the |
212 | owner, or another legally or naturally dependent upon the owner, |
213 | shall be exempt from taxation thereon, except assessments for |
214 | special benefits, up to the assessed valuation of $25,000 |
215 | twenty-five thousand dollars and, for all levies other than |
216 | school district levies, on the assessed valuation greater than |
217 | $50,000 fifty thousand dollars and up to $75,000 seventy-five |
218 | thousand dollars, upon establishment of right thereto in the |
219 | manner prescribed by law. The real estate may be held by legal |
220 | or equitable title, by the entireties, jointly, in common, as a |
221 | condominium, or indirectly by stock ownership or membership |
222 | representing the owner's or member's proprietary interest in a |
223 | corporation owning a fee or a leasehold initially in excess of |
224 | 98 ninety-eight years. The exemption shall not apply with |
225 | respect to any assessment roll until such roll is first |
226 | determined to be in compliance with the provisions of Section 4 |
227 | by a state agency designated by general law. This exemption is |
228 | repealed on the effective date of any amendment to this Article |
229 | which provides for the assessment of homestead property at less |
230 | than just value. |
231 | (b) Not more than one exemption shall be allowed any |
232 | individual or family unit or with respect to any residential |
233 | unit. No exemption shall exceed the value of the real estate |
234 | assessable to the owner or, in case of ownership through stock |
235 | or membership in a corporation, the value of the proportion |
236 | which the interest in the corporation bears to the assessed |
237 | value of the property. |
238 | (c) By general law and subject to conditions specified |
239 | therein, the legislature may provide to renters, who are |
240 | permanent residents, ad valorem tax relief on all ad valorem tax |
241 | levies. Such ad valorem tax relief shall be in the form and |
242 | amount established by general law. |
243 | (d) The legislature may, by general law, allow counties or |
244 | municipalities, for the purpose of their respective tax levies |
245 | and subject to the provisions of general law, to grant an |
246 | additional homestead tax exemption not exceeding $50,000 fifty |
247 | thousand dollars to any person who has the legal or equitable |
248 | title to real estate and maintains thereon the permanent |
249 | residence of the owner and who has attained age 65 sixty-five |
250 | and whose household income, as defined by general law, does not |
251 | exceed $20,000 twenty thousand dollars. The general law must |
252 | allow counties and municipalities to grant this additional |
253 | exemption, within the limits prescribed in this subsection, by |
254 | ordinance adopted in the manner prescribed by general law, and |
255 | must provide for the periodic adjustment of the income |
256 | limitation prescribed in this subsection for changes in the cost |
257 | of living. |
258 | (e) Each veteran who is age 65 or older who is partially |
259 | or totally permanently disabled shall receive a discount from |
260 | the amount of the ad valorem tax otherwise owed on homestead |
261 | property the veteran owns and resides in if the disability was |
262 | combat related, the veteran was a resident of this state at the |
263 | time of entering the military service of the United States, and |
264 | the veteran was honorably discharged upon separation from |
265 | military service. The discount shall be in a percentage equal to |
266 | the percentage of the veteran's permanent, service-connected |
267 | disability as determined by the United States Department of |
268 | Veterans Affairs. To qualify for the discount granted by this |
269 | subsection, an applicant must submit to the county property |
270 | appraiser, by March 1, proof of residency at the time of |
271 | entering military service, an official letter from the United |
272 | States Department of Veterans Affairs stating the percentage of |
273 | the veteran's service-connected disability and such evidence |
274 | that reasonably identifies the disability as combat related, and |
275 | a copy of the veteran's honorable discharge. If the property |
276 | appraiser denies the request for a discount, the appraiser must |
277 | notify the applicant in writing of the reasons for the denial, |
278 | and the veteran may reapply. The legislature may, by general |
279 | law, waive the annual application requirement in subsequent |
280 | years. This subsection shall take effect December 7, 2006, is |
281 | self-executing, and does not require implementing legislation. |
282 | (f) As provided by general law and subject to conditions |
283 | specified therein, every person who establishes the right to |
284 | receive the homestead exemption provided in subsection (a) |
285 | within 1 year after purchasing the homestead property and who |
286 | has not owned property in the previous 3 calendar years to which |
287 | the homestead exemption provided in subsection (a) applied is |
288 | entitled to an additional homestead exemption for all levies |
289 | except school district levies. The additional exemption is an |
290 | amount equal to 50 percent of the homestead property's just |
291 | value on January 1 of the year the homestead is established. The |
292 | additional exemption may not exceed the median just value of all |
293 | homestead property within the county where the property at issue |
294 | is located for the calendar year immediately preceding January 1 |
295 | of the year the homestead is established. The additional |
296 | exemption shall apply for a period of 5 years or until the year |
297 | the property is sold, whichever occurs first. The amount of the |
298 | additional exemption shall be reduced in each subsequent year by |
299 | an amount equal to 20 percent of the amount of the additional |
300 | exemption received in the year the homestead was established or |
301 | by an amount equal to the difference between the just value of |
302 | the property and the assessed value of the property determined |
303 | under Section 4(d), whichever is greater. Not more than one |
304 | exemption provided under this subsection shall be allowed per |
305 | homestead property. The additional exemption applies to property |
306 | purchased on or after January 1, 2011, if this amendment is |
307 | approved at a special election held on the date of the 2012 |
308 | presidential preference primary, or to property purchased on or |
309 | after January 1, 2012, if this amendment is approved at the 2012 |
310 | general election, but the additional exemption is not available |
311 | in the sixth and subsequent years after it is first received. |
312 | ARTICLE XII |
313 | SCHEDULE |
314 | SECTION 27. Property tax exemptions and limitations on |
315 | property tax assessments.-The amendments to Sections 3, 4, and 6 |
316 | of Article VII, providing a $25,000 exemption for tangible |
317 | personal property, providing an additional $25,000 homestead |
318 | exemption, authorizing transfer of the accrued benefit from the |
319 | limitations on the assessment of homestead property, and this |
320 | section, if submitted to the electors of this state for approval |
321 | or rejection at a special election authorized by law to be held |
322 | on January 29, 2008, shall take effect upon approval by the |
323 | electors and shall operate retroactively to January 1, 2008, or, |
324 | if submitted to the electors of this state for approval or |
325 | rejection at the next general election, shall take effect |
326 | January 1 of the year following such general election. The |
327 | amendments to Section 4 of Article VII creating subsections (f) |
328 | and (g) of that section, creating a limitation on annual |
329 | assessment increases for specified real property, shall take |
330 | effect upon approval of the electors and shall first limit |
331 | assessments beginning January 1, 2009, if approved at a special |
332 | election held on January 29, 2008, or shall first limit |
333 | assessments beginning January 1, 2010, if approved at the |
334 | general election held in November of 2008. Subsections (f) and |
335 | (g) of Section 4 of Article VII are repealed effective January |
336 | 1, 2019; however, the legislature shall by joint resolution |
337 | propose an amendment abrogating the repeal of subsections (f) |
338 | and (g), which shall be submitted to the electors of this state |
339 | for approval or rejection at the general election of 2018 and, |
340 | if approved, shall take effect January 1, 2019. |
341 | SECTION 32. Property assessments.-This section and the |
342 | amendment of Section 4 of Article VII protecting homestead and |
343 | specified nonhomestead property having a declining just value |
344 | and reducing the limit on the maximum annual increase in the |
345 | assessed value of nonhomestead property, if submitted to the |
346 | electors of this state for approval or rejection at a special |
347 | election authorized by law to be held on the date of the 2012 |
348 | presidential preference primary, shall take effect upon approval |
349 | by the electors and shall operate retroactively to January 1, |
350 | 2012, or, if submitted to the electors of this state for |
351 | approval or rejection at the 2012 general election, shall take |
352 | effect January 1, 2013. |
353 | SECTION 33. Additional homestead exemption for owners of |
354 | homestead property who recently have not owned homestead |
355 | property.-This section and the amendment to Section 6 of Article |
356 | VII providing for an additional homestead exemption for owners |
357 | of homestead property who have not owned homestead property |
358 | during the 3 calendar years immediately preceding purchase of |
359 | the current homestead property, if submitted to the electors of |
360 | this state for approval or rejection at a special election |
361 | authorized by law to be held on the date of the 2012 |
362 | presidential preference primary, shall take effect upon approval |
363 | by the electors and operate retroactively to January 1, 2012, |
364 | and the additional homestead exemption shall be available for |
365 | properties purchased on or after January 1, 2011, or if |
366 | submitted to the electors of this state for approval or |
367 | rejection at the 2012 general election, shall take effect |
368 | January 1, 2013, and the additional homestead exemption shall be |
369 | available for properties purchased on or after January 1, 2012. |
370 | BE IT FURTHER RESOLVED that the following statement be |
371 | placed on the ballot: |
372 | CONSTITUTIONAL AMENDMENT |
373 | ARTICLE VII, SECTIONS 4, 6 |
374 | ARTICLE XII, SECTIONS 27, 32, 33 |
375 | PROPERTY TAX LIMITATIONS; PROPERTY VALUE DECLINE; REDUCTION |
376 | FOR NONHOMESTEAD ASSESSMENT INCREASES; ABROGATION OF SCHEDULED |
377 | REPEAL.- |
378 | (1) In certain circumstances, the law requires the |
379 | assessed value of homestead and specified nonhomestead property |
380 | to increase when the just value of the property decreases. |
381 | Therefore, this amendment provides that the Legislature may, by |
382 | general law, provide that the assessed value of homestead and |
383 | specified nonhomestead property will not increase if the just |
384 | value of that property decreases, subject to any adjustment in |
385 | the assessed value due to changes, additions, reductions, or |
386 | improvements to such property which are assessed as provided for |
387 | by general law. This amendment takes effect upon approval by the |
388 | voters, if approved at a special election held on the date of |
389 | the 2012 presidential preference primary and operates |
390 | retroactively to January 1, 2012, or, if approved by the voters |
391 | at the 2012 general election, takes effect January 1, 2013. |
392 | (2) This amendment reduces from 10 percent to 3 percent |
393 | the limitation on annual increases in assessments of |
394 | nonhomestead real property. This amendment takes effect upon |
395 | approval of the voters, if approved at a special election held |
396 | on the date of the 2012 presidential preference primary and |
397 | operates retroactively to January 1, 2012, or, if approved by |
398 | the voters at the 2012 general election, takes effect January 1, |
399 | 2013. |
400 | (3) This amendment also provides owners of homestead |
401 | property who have not owned homestead property during the 3 |
402 | calendar years immediately preceding purchase of the current |
403 | homestead property with an additional homestead exemption equal |
404 | to 50 percent of the amount of the homestead property's just |
405 | value on January 1 of the year the homestead is established, for |
406 | all levies other than school district levies. The additional |
407 | homestead exemption is limited to the median just value for |
408 | homestead property in the county where the property at issue is |
409 | located in the calendar year immediately preceding the first |
410 | year of the additional exemption; applies the additional |
411 | exemption for the shorter of 5 years or the year of sale of the |
412 | property; reduces the amount of the additional exemption in each |
413 | succeeding year for 5 years by the greater of 20 percent of the |
414 | amount of the initial additional exemption or the difference |
415 | between the just value and the assessed value of the property; |
416 | limits the additional exemption to one per homestead property; |
417 | limits the additional exemption to properties purchased on or |
418 | after January 1, 2011, if approved by the voters at a special |
419 | election held on the date of the 2012 presidential preference |
420 | primary, or properties purchased on or after January 1, 2012, if |
421 | approved by the voters at the 2012 general election; prohibits |
422 | availability of the additional exemption in the sixth and |
423 | subsequent years after the additional exemption is granted; and |
424 | provides for the amendment to take effect upon approval of the |
425 | voters and operate retroactively to January 1, 2012, if approved |
426 | at the special election held on the date of the 2012 |
427 | presidential preference primary, or on January 1, 2013, if |
428 | approved by the voters at the 2012 general election. |
429 | (4) This amendment also removes from the State |
430 | Constitution a repeal, currently scheduled to take effect in |
431 | 2019, of constitutional amendments adopted in 2008 which limit |
432 | annual assessment increases for specified nonhomestead real |
433 | property. |
434 |
|
435 |
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436 | ----------------------------------------------------- |
437 | T I T L E A M E N D M E N T |
438 | Remove the entire title and insert: |
439 | A bill to be entitled |
440 | A joint resolution proposing amendments to Sections 4 |
441 | and 6 of Article VII and Section 27 of Article XII and |
442 | the creation of Sections 32 and 33 of Article XII of |
443 | the State Constitution to allow the Legislature by |
444 | general law to prohibit increases in the assessed |
445 | value of homestead and specified nonhomestead property |
446 | if the just value of the property decreases, reduce |
447 | the limitation on annual assessment increases |
448 | applicable to nonhomestead real property, provide an |
449 | additional homestead exemption for owners of homestead |
450 | property who have not owned homestead property for a |
451 | specified time before purchase of the current |
452 | homestead property, and application and limitations |
453 | with respect thereto, delete a future repeal of |
454 | provisions limiting annual assessment increases for |
455 | specified nonhomestead real property, and provide |
456 | effective dates. |