HJR 93

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6
3	of Article VII of the State Constitution to allow the
4	Legislature by general law to provide ad valorem
5	homestead property tax relief to the surviving spouse
6	of a military veteran who died from service-connected
7	causes while on active duty or a surviving spouse of a
8	first responder who died in the line of duty and
9	provide definitions with respect thereto.
10
11	Be It Resolved by the Legislature of the State of Florida:
12
13	That the following amendment to Section 6 of Article VII of
14	the State Constitution is agreed to and shall be submitted to
15	the electors of this state for approval or rejection at the next
16	general election or at an earlier special election specifically
17	authorized by law for that purpose:
18	ARTICLE VII
19	FINANCE AND TAXATION
20	SECTION 6.  Homestead exemptions.-
21	(a)  Every person who has the legal or equitable title to
22	real estate and maintains thereon the permanent residence of the
23	owner, or another legally or naturally dependent upon the owner,
24	shall be exempt from taxation thereon, except assessments for
25	special benefits, up to the assessed valuation of twenty-five
26	thousand dollars and, for all levies other than school district
27	levies, on the assessed valuation greater than fifty thousand
28	dollars and up to seventy-five thousand dollars, upon
29	establishment of right thereto in the manner prescribed by law.
30	The real estate may be held by legal or equitable title, by the
31	entireties, jointly, in common, as a condominium, or indirectly
32	by stock ownership or membership representing the owner's or
33	member's proprietary interest in a corporation owning a fee or a
34	leasehold initially in excess of ninety-eight years. The
35	exemption shall not apply with respect to any assessment roll
36	until such roll is first determined to be in compliance with the
37	provisions of section 4 by a state agency designated by general
38	law. This exemption is repealed on the effective date of any
39	amendment to this Article which provides for the assessment of
40	homestead property at less than just value.
41	(b)  Not more than one exemption shall be allowed any
42	individual or family unit or with respect to any residential
43	unit. No exemption shall exceed the value of the real estate
44	assessable to the owner or, in case of ownership through stock
45	or membership in a corporation, the value of the proportion
46	which the interest in the corporation bears to the assessed
47	value of the property.
48	(c)  By general law and subject to conditions specified
49	therein, the Legislature may provide to renters, who are
50	permanent residents, ad valorem tax relief on all ad valorem tax
51	levies. Such ad valorem tax relief shall be in the form and
52	amount established by general law.
53	(d)  The legislature may, by general law, allow counties or
54	municipalities, for the purpose of their respective tax levies
55	and subject to the provisions of general law, to grant an
56	additional homestead tax exemption not exceeding fifty thousand
57	dollars to any person who has the legal or equitable title to
58	real estate and maintains thereon the permanent residence of the
59	owner and who has attained age sixty-five and whose household
60	income, as defined by general law, does not exceed twenty
61	thousand dollars. The general law must allow counties and
62	municipalities to grant this additional exemption, within the
63	limits prescribed in this subsection, by ordinance adopted in
64	the manner prescribed by general law, and must provide for the
65	periodic adjustment of the income limitation prescribed in this
66	subsection for changes in the cost of living.
67	(e)  Each veteran who is age 65 or older who is partially
68	or totally permanently disabled shall receive a discount from
69	the amount of the ad valorem tax otherwise owed on homestead
70	property the veteran owns and resides in if the disability was
71	combat related, the veteran was a resident of this state at the
72	time of entering the military service of the United States, and
73	the veteran was honorably discharged upon separation from
74	military service. The discount shall be in a percentage equal to
75	the percentage of the veteran's permanent, service-connected
76	disability as determined by the United States Department of
77	Veterans Affairs. To qualify for the discount granted by this
78	subsection, an applicant must submit to the county property
79	appraiser, by March 1, proof of residency at the time of
80	entering military service, an official letter from the United
81	States Department of Veterans Affairs stating the percentage of
82	the veteran's service-connected disability and such evidence
83	that reasonably identifies the disability as combat related, and
84	a copy of the veteran's honorable discharge. If the property
85	appraiser denies the request for a discount, the appraiser must
86	notify the applicant in writing of the reasons for the denial,
87	and the veteran may reapply. The Legislature may, by general
88	law, waive the annual application requirement in subsequent
89	years. This subsection shall take effect December 7, 2006, is
90	self-executing, and does not require implementing legislation.
91	(f)  By general law and subject to conditions and
92	limitations specified therein, the Legislature may provide ad
93	valorem tax relief equal to the total amount or a portion of the
94	ad valorem tax otherwise owed on homestead property to the:
95	(1)  Surviving spouse of a veteran who died from service-
96	connected causes while on active duty as a member of the United
97	States Armed Forces.
98	(2)  Surviving spouse of a first responder who died in the
99	line of duty.
100	(3)  As used in this subsection and as further defined by
101	general law, the term:
102	a.  "First responder" means a law enforcement officer, a
103	correctional officer, a firefighter, an emergency medical
104	technician, or a paramedic.
105	b.  "In the line of duty" means arising out of and in the
106	actual performance of duty required by employment as a first
107	responder.
108	BE IT FURTHER RESOLVED that the following statement be
109	placed on the ballot:
110	CONSTITUTIONAL AMENDMENT
111	ARTICLE VII, SECTION 6
112	HOMESTEAD PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF
113	MILITARY VETERAN OR FIRST RESPONDER.-Proposing an amendment to
114	the State Constitution to authorize the Legislature to provide
115	by general law ad valorem homestead property tax relief to the
116	surviving spouse of a military veteran who died from service-
117	connected causes while on active duty or to the surviving spouse
118	of a first responder who died in the line of duty. The amendment
119	authorizes the Legislature to totally exempt or partially exempt
120	such surviving spouse's homestead property from ad valorem
121	taxation. The amendment defines a first responder as a law
122	enforcement officer, a correctional officer, a firefighter, an
123	emergency medical technician, or a paramedic.

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