Florida Senate - 2012                          SENATOR AMENDMENT
       Bill No. CS for SB 1738
                                Barcode 938060                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                Floor: 1/AD/2R         .                                
             03/09/2012 04:41 PM       .                                

       Senator Garcia moved the following:
    1         Senate Amendment (with title amendment)
    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.
  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.