Florida Senate - 2011                             CS for SJR 592
       By the Committee on Budget; and Senators Bennett, Sachs, Altman,
       and Richter
       576-04969-11                                           2011592c1
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII and the creation of Section 32 of
    4         Article XII of the State Constitution to expand the
    5         availability of the property tax discount on the
    6         homesteads of veterans who became disabled as the
    7         result of a combat injury to veterans who were not
    8         Florida residents when they entered the military and
    9         to provide an effective date.
   11  Be It Resolved by the Legislature of the State of Florida:
   13         That the following amendment to Section 6 of Article VII
   14  and the creation of Section 32 of Article XII of the State
   15  Constitution are agreed to and shall be submitted to the
   16  electors of this state for approval or rejection at the next
   17  general election or at an earlier special election specifically
   18  authorized by law for that purpose:
   19                             ARTICLE VII                           
   20                        FINANCE AND TAXATION                       
   21         SECTION 6. Homestead exemptions.—
   22         (a) Every person who has the legal or equitable title to
   23  real estate and maintains thereon the permanent residence of the
   24  owner, or another legally or naturally dependent upon the owner,
   25  shall be exempt from taxation thereon, except assessments for
   26  special benefits, up to the assessed valuation of twenty-five
   27  thousand dollars and, for all levies other than school district
   28  levies, on the assessed valuation greater than fifty thousand
   29  dollars and up to seventy-five thousand dollars, upon
   30  establishment of right thereto in the manner prescribed by law.
   31  The real estate may be held by legal or equitable title, by the
   32  entireties, jointly, in common, as a condominium, or indirectly
   33  by stock ownership or membership representing the owner’s or
   34  member’s proprietary interest in a corporation owning a fee or a
   35  leasehold initially in excess of ninety-eight years. The
   36  exemption shall not apply with respect to any assessment roll
   37  until such roll is first determined to be in compliance with the
   38  provisions of section 4 by a state agency designated by general
   39  law. This exemption is repealed on the effective date of any
   40  amendment to this Article which provides for the assessment of
   41  homestead property at less than just value.
   42         (b) Not more than one exemption shall be allowed any
   43  individual or family unit or with respect to any residential
   44  unit. No exemption shall exceed the value of the real estate
   45  assessable to the owner or, in case of ownership through stock
   46  or membership in a corporation, the value of the proportion
   47  which the interest in the corporation bears to the assessed
   48  value of the property.
   49         (c) By general law and subject to conditions specified
   50  therein, the Legislature may provide to renters, who are
   51  permanent residents, ad valorem tax relief on all ad valorem tax
   52  levies. Such ad valorem tax relief shall be in the form and
   53  amount established by general law.
   54         (d) The legislature may, by general law, allow counties or
   55  municipalities, for the purpose of their respective tax levies
   56  and subject to the provisions of general law, to grant an
   57  additional homestead tax exemption not exceeding fifty thousand
   58  dollars to any person who has the legal or equitable title to
   59  real estate and maintains thereon the permanent residence of the
   60  owner and who has attained age sixty-five and whose household
   61  income, as defined by general law, does not exceed twenty
   62  thousand dollars. The general law must allow counties and
   63  municipalities to grant this additional exemption, within the
   64  limits prescribed in this subsection, by ordinance adopted in
   65  the manner prescribed by general law, and must provide for the
   66  periodic adjustment of the income limitation prescribed in this
   67  subsection for changes in the cost of living.
   68         (e) Each veteran who is age 65 or older who is partially or
   69  totally permanently disabled shall receive a discount from the
   70  amount of the ad valorem tax otherwise owed on homestead
   71  property the veteran owns and resides in if the disability was
   72  combat related, the veteran was a resident of this state at the
   73  time of entering the military service of the United States, and
   74  the veteran was honorably discharged upon separation from
   75  military service. The discount shall be in a percentage equal to
   76  the percentage of the veteran’s permanent, service-connected
   77  disability as determined by the United States Department of
   78  Veterans Affairs. To qualify for the discount granted by this
   79  subsection, an applicant must submit to the county property
   80  appraiser, by March 1, proof of residency at the time of
   81  entering military service, an official letter from the United
   82  States Department of Veterans Affairs stating the percentage of
   83  the veteran’s service-connected disability and such evidence
   84  that reasonably identifies the disability as combat related, and
   85  a copy of the veteran’s honorable discharge. If the property
   86  appraiser denies the request for a discount, the appraiser must
   87  notify the applicant in writing of the reasons for the denial,
   88  and the veteran may reapply. The Legislature may, by general
   89  law, waive the annual application requirement in subsequent
   90  years. This subsection shall take effect December 7, 2006, is
   91  self-executing, and does not require implementing legislation.
   92                             ARTICLE XII                           
   93                              SCHEDULE                             
   94         SECTION 32.Veterans disabled due to combat injury;
   95  homestead property tax discount.—The amendment to subsection (e)
   96  of Section 6 of Article VII relating to the homestead property
   97  tax discount for veterans who became disabled as the result of a
   98  combat injury shall take effect January 1, 2013.
   99         BE IT FURTHER RESOLVED that the following statement be
  100  placed on the ballot:
  101                      CONSTITUTIONAL AMENDMENT                     
  102                       ARTICLE VII, SECTION 6                      
  103                       ARTICLE XII, SECTION 32                     
  105  TAX DISCOUNT.—Proposing an amendment to Section 6 of Article VII
  106  and the creation of Section 32 of Article XII of the State
  107  Constitution to expand the availability of the property discount
  108  on the homesteads of veterans who became disabled as the result
  109  of a combat injury to include those who were not Florida
  110  residents when they entered the military and schedule the
  111  amendment to take effect January 1, 2013.