HJR 789

1	House Joint Resolution
2	A joint resolution proposing amendments to Sections 2 and
3	6 of Article VII of the State Constitution to authorize
4	counties to exempt the homesteads of eligible senior
5	citizens from increases in ad valorem taxation.
6
7	Be It Resolved by the Legislature of the State of Florida:
8
9	That the following amendments to Sections 2 and 6 of
10	Article VII of the State Constitution are agreed to and shall be
11	submitted to the electors of this state for approval or
12	rejection at the next general election or at an earlier special
13	election specifically authorized by law for that purpose:
14	ARTICLE VII
15	FINANCE AND TAXATION
16	SECTION 2.  Taxes; rate.-All ad valorem taxation shall be
17	at a uniform rate within each taxing unit, except the taxes on
18	intangible personal property may be at different rates but shall
19	never exceed two mills on the dollar of assessed value;
20	provided, as to any obligations secured by mortgage, deed of
21	trust, or other lien on real estate wherever located, an
22	intangible tax of not more than two mills on the dollar may be
23	levied by law to be in lieu of all other intangible assessments
24	on such obligations. The uniformity requirement does not apply
25	to the ad valorem taxation of a homestead owned by an eligible
26	person which is exempt from increases in ad valorem taxation
27	pursuant to subsection (f) of Section 6.
28	SECTION 6.  Homestead exemptions.-
29	(a)  Every person who has the legal or equitable title to
30	real estate and maintains thereon the permanent residence of the
31	owner, or another legally or naturally dependent upon the owner,
32	shall be exempt from taxation thereon, except assessments for
33	special benefits, up to the assessed valuation of twenty-five
34	thousand dollars and, for all levies other than school district
35	levies, on the assessed valuation greater than fifty thousand
36	dollars and up to seventy-five thousand dollars, upon
37	establishment of right thereto in the manner prescribed by law.
38	The real estate may be held by legal or equitable title, by the
39	entireties, jointly, in common, as a condominium, or indirectly
40	by stock ownership or membership representing the owner's or
41	member's proprietary interest in a corporation owning a fee or a
42	leasehold initially in excess of ninety-eight years. The
43	exemption shall not apply with respect to any assessment roll
44	until such roll is first determined to be in compliance with the
45	provisions of section 4 by a state agency designated by general
46	law. This exemption is repealed on the effective date of any
47	amendment to this Article which provides for the assessment of
48	homestead property at less than just value.
49	(b)  Not more than one exemption shall be allowed any
50	individual or family unit or with respect to any residential
51	unit. No exemption shall exceed the value of the real estate
52	assessable to the owner or, in case of ownership through stock
53	or membership in a corporation, the value of the proportion
54	which the interest in the corporation bears to the assessed
55	value of the property.
56	(c)  By general law and subject to conditions specified
57	therein, the Legislature may provide to renters, who are
58	permanent residents, ad valorem tax relief on all ad valorem tax
59	levies. Such ad valorem tax relief shall be in the form and
60	amount established by general law.
61	(d)  The legislature may, by general law, allow counties or
62	municipalities, for the purpose of their respective tax levies
63	and subject to the provisions of general law, to grant an
64	additional homestead tax exemption not exceeding fifty thousand
65	dollars to any person who has the legal or equitable title to
66	real estate and maintains thereon the permanent residence of the
67	owner and who has attained age sixty-five and whose household
68	income, as defined by general law, does not exceed twenty
69	thousand dollars. The general law must allow counties and
70	municipalities to grant this additional exemption, within the
71	limits prescribed in this subsection, by ordinance adopted in
72	the manner prescribed by general law, and must provide for the
73	periodic adjustment of the income limitation prescribed in this
74	subsection for changes in the cost of living.
75	(e)  Each veteran who is age 65 or older who is partially
76	or totally permanently disabled shall receive a discount from
77	the amount of the ad valorem tax otherwise owed on homestead
78	property the veteran owns and resides in if the disability was
79	combat related, the veteran was a resident of this state at the
80	time of entering the military service of the United States, and
81	the veteran was honorably discharged upon separation from
82	military service. The discount shall be in a percentage equal to
83	the percentage of the veteran's permanent, service-connected
84	disability as determined by the United States Department of
85	Veterans Affairs. To qualify for the discount granted by this
86	subsection, an applicant must submit to the county property
87	appraiser, by March 1, proof of residency at the time of
88	entering military service, an official letter from the United
89	States Department of Veterans Affairs stating the percentage of
90	the veteran's service-connected disability and such evidence
91	that reasonably identifies the disability as combat related, and
92	a copy of the veteran's honorable discharge. If the property
93	appraiser denies the request for a discount, the appraiser must
94	notify the applicant in writing of the reasons for the denial,
95	and the veteran may reapply. The Legislature may, by general
96	law, waive the annual application requirement in subsequent
97	years. This subsection shall take effect December 7, 2006, is
98	self-executing, and does not require implementing legislation.
99	(f)  A county may, by ordinance and in the manner
100	prescribed by general law, exempt the homesteads of eligible
101	persons from increases in the combined amount of ad valorem
102	taxes that may be levied by the county and the school district,
103	municipalities, water management district, and other special
104	districts in the county. As used in this subsection, the term
105	"eligible persons" means individuals who receive the homestead
106	exemption under subsection (a); are age 65 or older; and whose
107	household income, as defined by general law, is $50,000 per year
108	or less, as adjusted for inflation pursuant to general law.
109	BE IT FURTHER RESOLVED that the following statement be
110	placed on the ballot:
111	CONSTITUTIONAL AMENDMENT
112	ARTICLE VII, SECTIONS 2 and 3
113	AUTHORIZING THE EXEMPTION OF HOMESTEADS OF SOME SENIOR
114	CITIZENS FROM INCREASES IN AD VALOREM TAXES.-The State
115	Constitution requires counties, school districts,
116	municipalities, and special districts to levy ad valorem taxes
117	at a uniform rate within the taxing unit. This proposed
118	amendment creates an exception to the uniformity requirement.
119	Specifically, the amendment allows a county, by ordinance and in
120	the manner prescribed by general law, to exempt the homesteads
121	of eligible persons from increases in the combined amount of ad
122	valorem taxes that may be levied by the county, school district,
123	municipalities, water management district, and other special
124	districts in the county. As used in the amendment, the term
125	"eligible persons" means individuals who receive the homestead
126	exemption; are age 65 or older; and whose household income, as
127	defined by general law, is $50,000 per year or less, as adjusted
128	for inflation pursuant to general law.

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