Amendment
Bill No. CS/CS/CS/CS/CS/HJR 381
Amendment No. 381305
CHAMBER ACTION
Senate House
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1Representative Dorworth offered the following:
2
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
6Article VII and Section 27 of Article XII and the creation of
7Sections 32 and 33 of Article XII of the State Constitution are
8agreed to and shall be submitted to the electors of this state
9for approval or rejection at the next general election or at an
10earlier special election specifically authorized by law for that
11purpose:
12
ARTICLE VII
13
FINANCE AND TAXATION
14     SECTION 4.  Taxation; assessments.-By general law
15regulations shall be prescribed which shall secure a just
16valuation of all property for ad valorem taxation, provided:
17     (a)  Agricultural land, land producing high water recharge
18to Florida's aquifers, or land used exclusively for
19noncommercial recreational purposes may be classified by general
20law and assessed solely on the basis of character or use.
21     (b)  As provided by general law and subject to conditions,
22limitations, and reasonable definitions specified therein, land
23used for conservation purposes shall be classified by general
24law and assessed solely on the basis of character or use.
25     (c)  Pursuant to general law tangible personal property
26held for sale as stock in trade and livestock may be valued for
27taxation at a specified percentage of its value, may be
28classified for tax purposes, or may be exempted from taxation.
29     (d)  All persons entitled to a homestead exemption under
30Section 6 of this Article shall have their homestead assessed at
31just value as of January 1 of the year following the effective
32date of this amendment. This assessment shall change only as
33provided in this subsection.
34     (1)  Assessments subject to this subsection shall change be
35changed annually on January 1 1st of each year.; but those
36changes in assessments
37     a.  A change in an assessment may shall not exceed the
38lower of the following:
39     1.a.  Three percent (3%) of the assessment for the prior
40year.
41     2.b.  The percent change in the Consumer Price Index for
42all urban consumers, U.S. City Average, all items 1967=100, or a
43successor index reports for the preceding calendar year as
44initially reported by the United States Department of Labor,
45Bureau of Labor Statistics.
46     b.  The legislature may provide by general law that, except
47for changes, additions, reductions, or improvements to homestead
48property assessed as provided in paragraph (5), an assessment
49may not increase if the just value of the property is less than
50the 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
53general law, homestead property shall be assessed at just value
54as of January 1 of the following year, unless the provisions of
55paragraph (8) apply. Thereafter, the homestead shall be assessed
56as provided in this subsection.
57     (4)  New homestead property shall be assessed at just value
58as of January 1 1st of the year following the establishment of
59the homestead, unless the provisions of paragraph (8) apply.
60That assessment shall only change only as provided in this
61subsection.
62     (5)  Changes, additions, reductions, or improvements to
63homestead property shall be assessed as provided for by general
64law.; provided, However, after the adjustment for any change,
65addition, reduction, or improvement, the property shall be
66assessed as provided in this subsection.
67     (6)  In the event of a termination of homestead status, the
68property shall be assessed as provided by general law.
69     (7)  The provisions of this subsection amendment are
70severable. If a provision any of the provisions of this
71subsection is amendment shall be held unconstitutional by a any
72court of competent jurisdiction, the decision of the such court
73does shall not affect or impair any remaining provisions of this
74subsection amendment.
75     (8)a.  A person who establishes a new homestead as of
76January 1, 2009, or January 1 of any subsequent year and who has
77received a homestead exemption pursuant to Section 6 of this
78Article as of January 1 of either of the 2 two years immediately
79preceding the establishment of a the new homestead is entitled
80to have the new homestead assessed at less than just value. If
81this revision is approved in January of 2008, a person who
82establishes a new homestead as of January 1, 2008, is entitled
83to have the new homestead assessed at less than just value only
84if that person received a homestead exemption on January 1,
852007. The assessed value of the newly established homestead
86shall be determined as follows:
87     1.  If the just value of the new homestead is greater than
88or equal to the just value of the prior homestead as of January
891 of the year in which the prior homestead was abandoned, the
90assessed value of the new homestead shall be the just value of
91the new homestead minus an amount equal to the lesser of
92$500,000 or the difference between the just value and the
93assessed value of the prior homestead as of January 1 of the
94year in which the prior homestead was abandoned. Thereafter, the
95homestead shall be assessed as provided in this subsection.
96     2.  If the just value of the new homestead is less than the
97just value of the prior homestead as of January 1 of the year in
98which the prior homestead was abandoned, the assessed value of
99the new homestead shall be equal to the just value of the new
100homestead divided by the just value of the prior homestead and
101multiplied by the assessed value of the prior homestead.
102However, if the difference between the just value of the new
103homestead and the assessed value of the new homestead calculated
104pursuant to this sub-subparagraph is greater than $500,000, the
105assessed value of the new homestead shall be increased so that
106the difference between the just value and the assessed value
107equals $500,000. Thereafter, the homestead shall be assessed as
108provided in this subsection.
109     b.  By general law and subject to conditions specified
110therein, the legislature shall provide for application of this
111paragraph to property owned by more than one person.
112     (e)  The legislature may, by general law, for assessment
113purposes and subject to the provisions of this subsection, allow
114counties and municipalities to authorize by ordinance that
115historic property may be assessed solely on the basis of
116character or use. Such character or use assessment shall apply
117only to the jurisdiction adopting the ordinance. The
118requirements for eligible properties must be specified by
119general law.
120     (f)  A county may, in the manner prescribed by general law,
121provide for a reduction in the assessed value of homestead
122property to the extent of any increase in the assessed value of
123that property which results from the construction or
124reconstruction of the property for the purpose of providing
125living quarters for one or more natural or adoptive grandparents
126or parents of the owner of the property or of the owner's spouse
127if at least one of the grandparents or parents for whom the
128living quarters are provided is 62 years of age or older. Such a
129reduction may not exceed the lesser of the following:
130     (1)  The increase in assessed value resulting from
131construction or reconstruction of the property.
132     (2)  Twenty percent of the total assessed value of the
133property as improved.
134     (g)  For all levies other than school district levies,
135assessments of residential real property, as defined by general
136law, which contains nine units or fewer and which is not subject
137to the assessment limitations set forth in subsections (a)
138through (d) shall change only as provided in this subsection.
139     (1)  Assessments subject to this subsection shall be
140changed annually on the date of assessment provided by law.
141However,; but those changes in assessments may shall not exceed
1423 ten percent (10%) of the assessment for the prior year. The
143legislature may provide by general law that, except for changes,
144additions, reductions, or improvements to property assessed as
145provided in paragraph (4), an assessment may not increase if the
146just value of the property is less than the just value of the
147property 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
150general law, including any change of ownership of a legal entity
151that owns the property, such property shall be assessed at just
152value as of the next assessment date. Thereafter, such property
153shall be assessed as provided in this subsection.
154     (4)  Changes, additions, reductions, or improvements to
155such property shall be assessed as provided for by general law.;
156However, after the adjustment for any change, addition,
157reduction, or improvement, the property shall be assessed as
158provided in this subsection.
159     (h)  For all levies other than school district levies,
160assessments of real property that is not subject to the
161assessment limitations set forth in subsections (a) through (d)
162and (g) shall change only as provided in this subsection.
163     (1)  Assessments subject to this subsection shall be
164changed annually on the date of assessment provided by law.
165However,; but those changes in assessments may shall not exceed
1663 ten percent (10%) of the assessment for the prior year. The
167legislature may provide by general law that, except for changes,
168additions, reductions, or improvements to property assessed as
169provided in paragraph (5), an assessment may not increase if the
170just value of the property is less than the just value of the
171property 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
174be assessed at just value as of the next assessment date after a
175qualifying improvement, as defined by general law, is made to
176such property. Thereafter, such property shall be assessed as
177provided in this subsection.
178     (4)  The legislature may provide that such property shall
179be assessed at just value as of the next assessment date after a
180change of ownership or control, as defined by general law,
181including any change of ownership of the legal entity that owns
182the property. Thereafter, such property shall be assessed as
183provided in this subsection.
184     (5)  Changes, additions, reductions, or improvements to
185such property shall be assessed as provided for by general law.;
186However, after the adjustment for any change, addition,
187reduction, or improvement, the property shall be assessed as
188provided in this subsection.
189     (i)  The legislature, by general law and subject to
190conditions specified therein, may prohibit the consideration of
191the following in the determination of the assessed value of real
192property used for residential purposes:
193     (1)  Any change or improvement made for the purpose of
194improving 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
197properties shall be based upon the current use of the property:
198     a.  Land used predominantly for commercial fishing
199purposes.
200     b.  Land that is accessible to the public and used for
201vessel launches into waters that are navigable.
202     c.  Marinas and drystacks that are open to the public.
203     d.  Water-dependent marine manufacturing facilities,
204commercial fishing facilities, and marine vessel construction
205and repair facilities and their support activities.
206     (2)  The assessment benefit provided by this subsection is
207subject to conditions and limitations and reasonable definitions
208as specified by the legislature by general law.
209     SECTION 6.  Homestead exemptions.-
210     (a)  Every person who has the legal or equitable title to
211real estate and maintains thereon the permanent residence of the
212owner, or another legally or naturally dependent upon the owner,
213shall be exempt from taxation thereon, except assessments for
214special benefits, up to the assessed valuation of $25,000
215twenty-five thousand dollars and, for all levies other than
216school district levies, on the assessed valuation greater than
217$50,000 fifty thousand dollars and up to $75,000 seventy-five
218thousand dollars, upon establishment of right thereto in the
219manner prescribed by law. The real estate may be held by legal
220or equitable title, by the entireties, jointly, in common, as a
221condominium, or indirectly by stock ownership or membership
222representing the owner's or member's proprietary interest in a
223corporation owning a fee or a leasehold initially in excess of
22498 ninety-eight years. The exemption shall not apply with
225respect to any assessment roll until such roll is first
226determined to be in compliance with the provisions of Section 4
227by a state agency designated by general law. This exemption is
228repealed on the effective date of any amendment to this Article
229which provides for the assessment of homestead property at less
230than just value.
231     (b)  Not more than one exemption shall be allowed any
232individual or family unit or with respect to any residential
233unit. No exemption shall exceed the value of the real estate
234assessable to the owner or, in case of ownership through stock
235or membership in a corporation, the value of the proportion
236which the interest in the corporation bears to the assessed
237value of the property.
238     (c)  By general law and subject to conditions specified
239therein, the legislature may provide to renters, who are
240permanent residents, ad valorem tax relief on all ad valorem tax
241levies. Such ad valorem tax relief shall be in the form and
242amount established by general law.
243     (d)  The legislature may, by general law, allow counties or
244municipalities, for the purpose of their respective tax levies
245and subject to the provisions of general law, to grant an
246additional homestead tax exemption not exceeding $50,000 fifty
247thousand dollars to any person who has the legal or equitable
248title to real estate and maintains thereon the permanent
249residence of the owner and who has attained age 65 sixty-five
250and whose household income, as defined by general law, does not
251exceed $20,000 twenty thousand dollars. The general law must
252allow counties and municipalities to grant this additional
253exemption, within the limits prescribed in this subsection, by
254ordinance adopted in the manner prescribed by general law, and
255must provide for the periodic adjustment of the income
256limitation prescribed in this subsection for changes in the cost
257of living.
258     (e)  Each veteran who is age 65 or older who is partially
259or totally permanently disabled shall receive a discount from
260the amount of the ad valorem tax otherwise owed on homestead
261property the veteran owns and resides in if the disability was
262combat related, the veteran was a resident of this state at the
263time of entering the military service of the United States, and
264the veteran was honorably discharged upon separation from
265military service. The discount shall be in a percentage equal to
266the percentage of the veteran's permanent, service-connected
267disability as determined by the United States Department of
268Veterans Affairs. To qualify for the discount granted by this
269subsection, an applicant must submit to the county property
270appraiser, by March 1, proof of residency at the time of
271entering military service, an official letter from the United
272States Department of Veterans Affairs stating the percentage of
273the veteran's service-connected disability and such evidence
274that reasonably identifies the disability as combat related, and
275a copy of the veteran's honorable discharge. If the property
276appraiser denies the request for a discount, the appraiser must
277notify the applicant in writing of the reasons for the denial,
278and the veteran may reapply. The legislature may, by general
279law, waive the annual application requirement in subsequent
280years. This subsection shall take effect December 7, 2006, is
281self-executing, and does not require implementing legislation.
282     (f)  As provided by general law and subject to conditions
283specified therein, every person who establishes the right to
284receive the homestead exemption provided in subsection (a)
285within 1 year after purchasing the homestead property and who
286has not owned property in the previous 3 calendar years to which
287the homestead exemption provided in subsection (a) applied is
288entitled to an additional homestead exemption for all levies
289except school district levies. The additional exemption is an
290amount equal to 50 percent of the homestead property's just
291value on January 1 of the year the homestead is established. The
292additional exemption may not exceed the median just value of all
293homestead property within the county where the property at issue
294is located for the calendar year immediately preceding January 1
295of the year the homestead is established. The additional
296exemption shall apply for a period of 5 years or until the year
297the property is sold, whichever occurs first. The amount of the
298additional exemption shall be reduced in each subsequent year by
299an amount equal to 20 percent of the amount of the additional
300exemption received in the year the homestead was established or
301by an amount equal to the difference between the just value of
302the property and the assessed value of the property determined
303under Section 4(d), whichever is greater. Not more than one
304exemption provided under this subsection shall be allowed per
305homestead property. The additional exemption applies to property
306purchased on or after January 1, 2011, if this amendment is
307approved at a special election held on the date of the 2012
308presidential preference primary, or to property purchased on or
309after January 1, 2012, if this amendment is approved at the 2012
310general election, but the additional exemption is not available
311in the sixth and subsequent years after it is first received.
312
ARTICLE XII
313
SCHEDULE
314     SECTION 27.  Property tax exemptions and limitations on
315property tax assessments.-The amendments to Sections 3, 4, and 6
316of Article VII, providing a $25,000 exemption for tangible
317personal property, providing an additional $25,000 homestead
318exemption, authorizing transfer of the accrued benefit from the
319limitations on the assessment of homestead property, and this
320section, if submitted to the electors of this state for approval
321or rejection at a special election authorized by law to be held
322on January 29, 2008, shall take effect upon approval by the
323electors and shall operate retroactively to January 1, 2008, or,
324if submitted to the electors of this state for approval or
325rejection at the next general election, shall take effect
326January 1 of the year following such general election. The
327amendments to Section 4 of Article VII creating subsections (f)
328and (g) of that section, creating a limitation on annual
329assessment increases for specified real property, shall take
330effect upon approval of the electors and shall first limit
331assessments beginning January 1, 2009, if approved at a special
332election held on January 29, 2008, or shall first limit
333assessments beginning January 1, 2010, if approved at the
334general election held in November of 2008. Subsections (f) and
335(g) of Section 4 of Article VII are repealed effective January
3361, 2019; however, the legislature shall by joint resolution
337propose an amendment abrogating the repeal of subsections (f)
338and (g), which shall be submitted to the electors of this state
339for approval or rejection at the general election of 2018 and,
340if approved, shall take effect January 1, 2019.
341     SECTION 32.  Property assessments.-This section and the
342amendment of Section 4 of Article VII protecting homestead and
343specified nonhomestead property having a declining just value
344and reducing the limit on the maximum annual increase in the
345assessed value of nonhomestead property, if submitted to the
346electors of this state for approval or rejection at a special
347election authorized by law to be held on the date of the 2012
348presidential preference primary, shall take effect upon approval
349by the electors and shall operate retroactively to January 1,
3502012, or, if submitted to the electors of this state for
351approval or rejection at the 2012 general election, shall take
352effect January 1, 2013.
353     SECTION 33.  Additional homestead exemption for owners of
354homestead property who recently have not owned homestead
355property.-This section and the amendment to Section 6 of Article
356VII providing for an additional homestead exemption for owners
357of homestead property who have not owned homestead property
358during the 3 calendar years immediately preceding purchase of
359the current homestead property, if submitted to the electors of
360this state for approval or rejection at a special election
361authorized by law to be held on the date of the 2012
362presidential preference primary, shall take effect upon approval
363by the electors and operate retroactively to January 1, 2012,
364and the additional homestead exemption shall be available for
365properties purchased on or after January 1, 2011, or if
366submitted to the electors of this state for approval or
367rejection at the 2012 general election, shall take effect
368January 1, 2013, and the additional homestead exemption shall be
369available for properties purchased on or after January 1, 2012.
370     BE IT FURTHER RESOLVED that the following statement be
371placed 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
376FOR NONHOMESTEAD ASSESSMENT INCREASES; ABROGATION OF SCHEDULED
377REPEAL.-
378     (1)  In certain circumstances, the law requires the
379assessed value of homestead and specified nonhomestead property
380to increase when the just value of the property decreases.
381Therefore, this amendment provides that the Legislature may, by
382general law, provide that the assessed value of homestead and
383specified nonhomestead property will not increase if the just
384value of that property decreases, subject to any adjustment in
385the assessed value due to changes, additions, reductions, or
386improvements to such property which are assessed as provided for
387by general law. This amendment takes effect upon approval by the
388voters, if approved at a special election held on the date of
389the 2012 presidential preference primary and operates
390retroactively to January 1, 2012, or, if approved by the voters
391at the 2012 general election, takes effect January 1, 2013.
392     (2)  This amendment reduces from 10 percent to 3 percent
393the limitation on annual increases in assessments of
394nonhomestead real property. This amendment takes effect upon
395approval of the voters, if approved at a special election held
396on the date of the 2012 presidential preference primary and
397operates retroactively to January 1, 2012, or, if approved by
398the voters at the 2012 general election, takes effect January 1,
3992013.
400     (3)  This amendment also provides owners of homestead
401property who have not owned homestead property during the 3
402calendar years immediately preceding purchase of the current
403homestead property with an additional homestead exemption equal
404to 50 percent of the amount of the homestead property's just
405value on January 1 of the year the homestead is established, for
406all levies other than school district levies. The additional
407homestead exemption is limited to the median just value for
408homestead property in the county where the property at issue is
409located in the calendar year immediately preceding the first
410year of the additional exemption; applies the additional
411exemption for the shorter of 5 years or the year of sale of the
412property; reduces the amount of the additional exemption in each
413succeeding year for 5 years by the greater of 20 percent of the
414amount of the initial additional exemption or the difference
415between the just value and the assessed value of the property;
416limits the additional exemption to one per homestead property;
417limits the additional exemption to properties purchased on or
418after January 1, 2011, if approved by the voters at a special
419election held on the date of the 2012 presidential preference
420primary, or properties purchased on or after January 1, 2012, if
421approved by the voters at the 2012 general election; prohibits
422availability of the additional exemption in the sixth and
423subsequent years after the additional exemption is granted; and
424provides for the amendment to take effect upon approval of the
425voters and operate retroactively to January 1, 2012, if approved
426at the special election held on the date of the 2012
427presidential preference primary, or on January 1, 2013, if
428approved by the voters at the 2012 general election.
429     (4)  This amendment also removes from the State
430Constitution a repeal, currently scheduled to take effect in
4312019, of constitutional amendments adopted in 2008 which limit
432annual assessment increases for specified nonhomestead real
433property.
434
435
436
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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
440A joint resolution proposing amendments to Sections 4
441and 6 of Article VII and Section 27 of Article XII and
442the creation of Sections 32 and 33 of Article XII of
443the State Constitution to allow the Legislature by
444general law to prohibit increases in the assessed
445value of homestead and specified nonhomestead property
446if the just value of the property decreases, reduce
447the limitation on annual assessment increases
448applicable to nonhomestead real property, provide an
449additional homestead exemption for owners of homestead
450property who have not owned homestead property for a
451specified time before purchase of the current
452homestead property, and application and limitations
453with respect thereto, delete a future repeal of
454provisions limiting annual assessment increases for
455specified nonhomestead real property, and provide
456effective dates.


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