Florida Senate - 2012 SENATOR AMENDMENT
Bill No. CS for SB 1738
Barcode 938060
LEGISLATIVE ACTION
Senate . House
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Floor: 1/AD/2R .
03/09/2012 04:41 PM .
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Senator Garcia moved the following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Section 196.075, Florida Statutes, is amended to
6 read:
7 196.075 Additional homestead exemption for persons 65 and
8 older.—
9 (1) As used in this section, the term:
10 (a) “Household” means a person or group of persons living
11 together in a room or group of rooms as a housing unit, but the
12 term does not include persons boarding in or renting a portion
13 of the dwelling.
14 (b) “Household income” means the adjusted gross income, as
15 defined in s. 62 of the United States Internal Revenue Code, of
16 all members of a household.
17 (2) In accordance with s. 6(d), Art. VII of the State
18 Constitution, the board of county commissioners of any county or
19 the governing authority of any municipality may adopt an
20 ordinance to allow either or both of the following an additional
21 homestead exemptions: exemption of up to
22 (a) Fifty-thousand dollars $50,000 for any person who has
23 the legal or equitable title to real estate and maintains
24 thereon the permanent residence of the owner, who has attained
25 age 65, and whose household income does not exceed $20,000; or.
26 (b) The amount of the assessed value of the property for
27 any person who has the legal or equitable title to real estate
28 with a just value less than $250,000 and has maintained thereon
29 the permanent residence of the owner for at least 25 years, who
30 has attained age 65, and whose household income does not exceed
31 the income limitation prescribed in paragraph (a), as calculated
32 in subsection (3).
33 (3) Beginning January 1, 2001, the $20,000 income
34 limitation shall be adjusted annually, on January 1, by the
35 percentage change in the average cost-of-living index in the
36 period January 1 through December 31 of the immediate prior year
37 compared with the same period for the year prior to that. The
38 index is the average of the monthly consumer-price-index figures
39 for the stated 12-month period, relative to the United States as
40 a whole, issued by the United States Department of Labor.
41 (4) An ordinance granting an additional homestead exemption
42 as authorized by this section must meet the following
43 requirements:
44 (a) It must be adopted under the procedures for adoption of
45 a nonemergency ordinance specified in chapter 125 by a board of
46 county commissioners, or chapter 166 by a municipal governing
47 authority, except that the exemption authorized by paragraph
48 (2)(b) must be authorized by a super majority (a majority plus
49 one) vote of the members of the governing body of the county or
50 municipality granting such exemption.
51 (b) It must specify that the exemption applies only to
52 taxes levied by the unit of government granting the exemption.
53 Unless otherwise specified by the county or municipality, this
54 exemption will apply to all tax levies of the county or
55 municipality granting the exemption, including dependent special
56 districts and municipal service taxing units.
57 (c) It must specify the amount of the exemption, which may
58 not exceed the applicable amount specified in subsection (2)
59 $50,000. If the county or municipality specifies a different
60 exemption amount for dependent special districts or municipal
61 service taxing units, the exemption amount must be uniform in
62 all dependent special districts or municipal service taxing
63 units within the county or municipality.
64 (d) It must require that a taxpayer claiming the exemption
65 annually submit to the property appraiser, not later than March
66 1, a sworn statement of household income on a form prescribed by
67 the Department of Revenue.
68 (5) The department must require by rule that the filing of
69 the statement be supported by copies of any federal income tax
70 returns for the prior year, any wage and earnings statements (W
71 2 forms), any request for an extension of time to file returns,
72 and any other documents it finds necessary, for each member of
73 the household, to be submitted for inspection by the property
74 appraiser. The taxpayer’s sworn statement shall attest to the
75 accuracy of the documents and grant permission to allow review
76 of the documents if requested by the property appraiser.
77 Submission of supporting documentation is not required for the
78 renewal of an exemption under this section unless the property
79 appraiser requests such documentation. Once the documents have
80 been inspected by the property appraiser, they shall be returned
81 to the taxpayer or otherwise destroyed. The property appraiser
82 is authorized to generate random audits of the taxpayers’ sworn
83 statements to ensure the accuracy of the household income
84 reported. If so selected for audit, a taxpayer shall execute
85 Internal Revenue Service Form 8821 or 4506, which authorizes the
86 Internal Revenue Service to release tax information to the
87 property appraiser’s office. All reviews conducted in accordance
88 with this section shall be completed on or before June 1. The
89 property appraiser may not grant or renew the exemption if the
90 required documentation requested is not provided.
91 (6) The board of county commissioners or municipal
92 governing authority must deliver a copy of any ordinance adopted
93 under this section to the property appraiser no later than
94 December 1 of the year prior to the year the exemption will take
95 effect. If the ordinance is repealed, the board of county
96 commissioners or municipal governing authority shall notify the
97 property appraiser no later than December 1 of the year prior to
98 the year the exemption expires.
99 (7) Those persons entitled to the homestead exemption in s.
100 196.031 may apply for and receive an additional homestead
101 exemption as provided in this section. Receipt of the additional
102 homestead exemption provided for in this section shall be
103 subject to the provisions of ss. 196.131 and 196.161, if
104 applicable.
105 (8) If title is held jointly with right of survivorship,
106 the person residing on the property and otherwise qualifying may
107 receive the entire amount of the additional homestead exemption.
108 (9) If the property appraiser determines that for any year
109 within the immediately previous 10 years a person who was not
110 entitled to the additional homestead exemption under this
111 section was granted such an exemption, the property appraiser
112 shall serve upon the owner a notice of intent to record in the
113 public records of the county a notice of tax lien against any
114 property owned by that person in the county, and that property
115 must be identified in the notice of tax lien. Any property that
116 is owned by the taxpayer and is situated in this state is
117 subject to the taxes exempted by the improper homestead
118 exemption, plus a penalty of 50 percent of the unpaid taxes for
119 each year and interest at a rate of 15 percent per annum.
120 However, if such an exemption is improperly granted as a result
121 of a clerical mistake or omission by the property appraiser, the
122 person who improperly received the exemption may not be assessed
123 a penalty and interest. Before any such lien may be filed, the
124 owner must be given 30 days within which to pay the taxes,
125 penalties, and interest. Such a lien is subject to the
126 procedures and provisions set forth in s. 196.161(3).
127 Section 2. Paragraph (d) of subsection (7) of section
128 196.031, Florida Statutes, is amended to read:
129 196.031 Exemption of homesteads.—
130 (7) The exemptions provided in paragraphs (1)(a) and (b)
131 and other homestead exemptions shall be applied as follows:
132 (d) Other exemptions include and shall be applied in the
133 following order: widows, widowers, blind persons, and disabled
134 persons, as provided in s. 196.202; disabled ex-servicemembers
135 and surviving spouses, as provided in s. 196.24, applicable to
136 all levies; the local option low-income senior exemption up to
137 $50,000, applicable to county levies or municipal levies, as
138 provided in s. 196.075; and the veterans percentage discount, as
139 provided in s. 196.082.
140 Section 3. For the purpose of incorporating the amendment
141 made by this act to section 196.075, Florida Statutes, in a
142 reference thereto, paragraph (a) of subsection (2) of section
143 197.252, Florida Statutes, is reenacted to read:
144 197.252 Homestead tax deferral.—
145 (2)(a) Approval of an application for homestead tax
146 deferral shall defer the combined total of ad valorem taxes and
147 non-ad valorem assessments:
148 1. Which exceeds 5 percent of the applicant’s household
149 income for the prior calendar year if the applicant is younger
150 than 65 years old;
151 2. Which exceeds 3 percent of the applicant’s household
152 income for the prior calendar year if the applicant is 65 years
153 old or older; or
154 3. In its entirety if the applicant’s household income:
155 a. For the previous calendar year is less than $10,000; or
156 b. Is less than the designated amount for the additional
157 homestead exemption under s. 196.075 and the applicant is 65
158 years old or older.
159 Section 4. Effective July 1, 2012, the sum of $93,403 in
160 nonrecurring funds is appropriated from the General Revenue Fund
161 to the Department of State for purposes of publishing, as
162 required under s. 5(d), Article XI of the State Constitution,
163 the proposed constitutional amendment contained in House Joint
164 Resolution 169, or a similar joint resolution having
165 substantially the same specific intent and purpose.
166 Section 5. Except as otherwise expressly provided in this
167 act, this act shall take effect upon the approval of House Joint
168 Resolution 169, or a similar joint resolution having
169 substantially the same specific intent and purpose, at the
170 general election to be held in November 2012 or at an earlier
171 special election specifically authorized by law for that
172 purpose, and shall first apply to the 2013 tax roll.
173
174 ================= T I T L E A M E N D M E N T ================
175 And the title is amended as follows:
176 Delete everything before the enacting clause
177 and insert:
178 A bill to be entitled
179 An act relating to homestead exemptions for seniors;
180 amending s. 196.075, F.S.; authorizing the board of
181 county commissioners of any county or the governing
182 authority of any municipality to adopt an ordinance
183 granting an additional homestead tax exemption equal
184 to a specified amount, or an additional homestead tax
185 exemption equal to the assessed value of property with
186 a just value lower than a specified amount, or both
187 such exemptions, to an owner who has maintained
188 permanent residency on the property or permanent
189 residency on the property for a specified duration,
190 who has attained age 65, and whose household income
191 does not exceed a specified amount; providing
192 definitions applicable to such additional exemption;
193 providing applicability of requirements relating to
194 the adoption of a local ordinance granting such
195 exemption; amending s. 196.031, F.S.; conforming
196 provisions to changes made by the act; reenacting s.
197 197.252(2)(a), F.S., relating to homestead tax
198 deferral, to incorporate the amendments made to s.
199 196.075, F.S., in reference thereto; providing an
200 appropriation; providing application; providing
201 effective dates.