Florida Senate - 2012 SJR 1740
By Senator Garcia
40-01681-12 20121740__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 6
3 of Article VII of the State Constitution to authorize
4 the Legislature, by general law, to allow counties and
5 municipalities to grant an additional homestead tax
6 exemption not exceeding the assessed value of the
7 property to an owner who has maintained permanent
8 residency on the property for a specified duration,
9 who has attained age 65, and whose household income
10 does not exceed a specified amount.
11
12 Be It Resolved by the Legislature of the State of Florida:
13
14 That the following amendment to Section 6 of Article VII of
15 the State Constitution is agreed to and shall be submitted to
16 the 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 This exemption is repealed on the effective date of any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:
58 (1) Fifty thousand dollars to any person who has the legal
59 or equitable title to real estate and maintains thereon the
60 permanent residence of the owner and who has attained age sixty
61 five and whose household income, as defined by general law, does
62 not exceed twenty thousand dollars; or.
63 (2) The value assessable to any person who has the legal or
64 equitable title to real estate and who has maintained thereon
65 the permanent residence of the owner for not less than twenty
66 years and who has attained age sixty-five and whose household
67 income, as defined by general law, does not exceed fifteen
68 thousand dollars.
69
70 The general law must allow counties and municipalities to grant
71 this additional exemption, within the limits prescribed in this
72 subsection, by ordinance adopted in the manner prescribed by
73 general law, and must provide for the periodic adjustment of the
74 income limitation prescribed in this subsection for changes in
75 the cost of living.
76 (e) Each veteran who is age 65 or older who is partially or
77 totally permanently disabled shall receive a discount from the
78 amount of the ad valorem tax otherwise owed on homestead
79 property the veteran owns and resides in if the disability was
80 combat related, the veteran was a resident of this state at the
81 time of entering the military service of the United States, and
82 the veteran was honorably discharged upon separation from
83 military service. The discount shall be in a percentage equal to
84 the percentage of the veteran’s permanent, service-connected
85 disability as determined by the United States Department of
86 Veterans Affairs. To qualify for the discount granted by this
87 subsection, an applicant must submit to the county property
88 appraiser, by March 1, proof of residency at the time of
89 entering military service, an official letter from the United
90 States Department of Veterans Affairs stating the percentage of
91 the veteran’s service-connected disability and such evidence
92 that reasonably identifies the disability as combat related, and
93 a copy of the veteran’s honorable discharge. If the property
94 appraiser denies the request for a discount, the appraiser must
95 notify the applicant in writing of the reasons for the denial,
96 and the veteran may reapply. The Legislature may, by general
97 law, waive the annual application requirement in subsequent
98 years. This subsection shall take effect December 7, 2006, is
99 self-executing, and does not require implementing legislation.
100 BE IT FURTHER RESOLVED that the following statement be
101 placed on the ballot:
102 CONSTITUTIONAL AMENDMENT
103 ARTICLE VII, SECTION 6
104 ADDITIONAL HOMESTEAD EXEMPTION; LOW-INCOME SENIORS WHO
105 MAINTAIN LONG-TERM RESIDENCY ON PROPERTY; NOT EXCEEDING ASSESSED
106 VALUE.—Proposing an amendment to the State Constitution to
107 authorize the Legislature, by general law and subject to
108 conditions set forth in the general law, to allow counties and
109 municipalities to grant an additional homestead tax exemption
110 not exceeding the assessed value of the property to an owner who
111 has maintained permanent residency on the property for not less
112 than 20 years, who has attained age 65, and whose household
113 income does not exceed $15,000. The general law must allow
114 counties and municipalities to grant this additional exemption
115 by ordinance and must provide for periodic adjustment of the
116 household income limitation of $15,000 for changes in the cost
117 of living.