CS/CS/CS/HJR 381

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

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