Florida Senate - 2014                                    SJR 916
       
       
        
       By Senator Brandes
       
       
       
       
       
       22-00981A-14                                           2014916__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 4
    3         of Article VII of the State Constitution to revise the
    4         Legislature’s authority to exempt the value of
    5         renewable energy source devices from consideration in
    6         determining the assessed value of real property by
    7         removing a restriction that limits such exemptions to
    8         property used for residential purposes and restricting
    9         such exemptions to installation by an end-use customer
   10         of a renewable energy source device that is primarily
   11         intended to offset part or all of that customer’s
   12         electricity demands.
   13          
   14  Be It Resolved by the Legislature of the State of Florida:
   15  
   16         That the following amendment to Section 4 of Article VII of
   17  the State Constitution is agreed to and shall be submitted to
   18  the electors of this state for approval or rejection at the next
   19  general election or at an earlier special election specifically
   20  authorized by law for that purpose:
   21                             ARTICLE VII                           
   22                        FINANCE AND TAXATION                       
   23         SECTION 4. Taxation; assessments.—By general law
   24  regulations shall be prescribed which shall secure a just
   25  valuation of all property for ad valorem taxation, provided:
   26         (a) Agricultural land, land producing high water recharge
   27  to Florida’s aquifers, or land used exclusively for
   28  noncommercial recreational purposes may be classified by general
   29  law and assessed solely on the basis of character or use.
   30         (b) As provided by general law and subject to conditions,
   31  limitations, and reasonable definitions specified therein, land
   32  used for conservation purposes shall be classified by general
   33  law and assessed solely on the basis of character or use.
   34         (c) Pursuant to general law tangible personal property held
   35  for sale as stock in trade and livestock may be valued for
   36  taxation at a specified percentage of its value, may be
   37  classified for tax purposes, or may be exempted from taxation.
   38         (d) All persons entitled to a homestead exemption under
   39  Section 6 of this Article shall have their homestead assessed at
   40  just value as of January 1 of the year following the effective
   41  date of this amendment. This assessment shall change only as
   42  provided in this subsection.
   43         (1) Assessments subject to this subsection shall be changed
   44  annually on January 1st of each year; but those changes in
   45  assessments shall not exceed the lower of the following:
   46         a. Three percent (3%) of the assessment for the prior year.
   47         b. The percent change in the Consumer Price Index for all
   48  urban consumers, U.S. City Average, all items 1967=100, or
   49  successor reports for the preceding calendar year as initially
   50  reported by the United States Department of Labor, Bureau of
   51  Labor Statistics.
   52         (2) No assessment shall exceed just value.
   53         (3) After any change of ownership, as provided by general
   54  law, homestead property shall be assessed at just value as of
   55  January 1 of the following year, unless the provisions of
   56  paragraph (8) apply. Thereafter, the homestead shall be assessed
   57  as provided in this subsection.
   58         (4) New homestead property shall be assessed at just value
   59  as of January 1st of the year following the establishment of the
   60  homestead, unless the provisions of paragraph (8) apply. That
   61  assessment shall only change as provided in this subsection.
   62         (5) Changes, additions, reductions, or improvements to
   63  homestead property shall be assessed as provided for by general
   64  law; provided, however, after the adjustment for any change,
   65  addition, reduction, or improvement, the property shall be
   66  assessed as provided in this subsection.
   67         (6) In the event of a termination of homestead status, the
   68  property shall be assessed as provided by general law.
   69         (7) The provisions of this amendment are severable. If any
   70  of the provisions of this amendment shall be held
   71  unconstitutional by any court of competent jurisdiction, the
   72  decision of such court shall not affect or impair any remaining
   73  provisions of this amendment.
   74         (8)a. A person who establishes a new homestead as of
   75  January 1, 2009, or January 1 of any subsequent year and who has
   76  received a homestead exemption pursuant to Section 6 of this
   77  Article as of January 1 of either of the two years immediately
   78  preceding the establishment of the new homestead is entitled to
   79  have the new homestead assessed at less than just value. If this
   80  revision is approved in January of 2008, a person who
   81  establishes a new homestead as of January 1, 2008, is entitled
   82  to have the new homestead assessed at less than just value only
   83  if that person received a homestead exemption on January 1,
   84  2007. The assessed value of the newly established homestead
   85  shall be determined as follows:
   86         1. If the just value of the new homestead is greater than
   87  or equal to the just value of the prior homestead as of January
   88  1 of the year in which the prior homestead was abandoned, the
   89  assessed value of the new homestead shall be the just value of
   90  the new homestead minus an amount equal to the lesser of
   91  $500,000 or the difference between the just value and the
   92  assessed value of the prior homestead as of January 1 of the
   93  year in which the prior homestead was abandoned. Thereafter, the
   94  homestead shall be assessed as provided in this subsection.
   95         2. If the just value of the new homestead is less than the
   96  just value of the prior homestead as of January 1 of the year in
   97  which the prior homestead was abandoned, the assessed value of
   98  the new homestead shall be equal to the just value of the new
   99  homestead divided by the just value of the prior homestead and
  100  multiplied by the assessed value of the prior homestead.
  101  However, if the difference between the just value of the new
  102  homestead and the assessed value of the new homestead calculated
  103  pursuant to this sub-subparagraph is greater than $500,000, the
  104  assessed value of the new homestead shall be increased so that
  105  the difference between the just value and the assessed value
  106  equals $500,000. Thereafter, the homestead shall be assessed as
  107  provided in this subsection.
  108         b. By general law and subject to conditions specified
  109  therein, the Legislature shall provide for application of this
  110  paragraph to property owned by more than one person.
  111         (e) The legislature may, by general law, for assessment
  112  purposes and subject to the provisions of this subsection, allow
  113  counties and municipalities to authorize by ordinance that
  114  historic property may be assessed solely on the basis of
  115  character or use. Such character or use assessment shall apply
  116  only to the jurisdiction adopting the ordinance. The
  117  requirements for eligible properties must be specified by
  118  general law.
  119         (f) A county may, in the manner prescribed by general law,
  120  provide for a reduction in the assessed value of homestead
  121  property to the extent of any increase in the assessed value of
  122  that property which results from the construction or
  123  reconstruction of the property for the purpose of providing
  124  living quarters for one or more natural or adoptive grandparents
  125  or parents of the owner of the property or of the owner’s spouse
  126  if at least one of the grandparents or parents for whom the
  127  living quarters are provided is 62 years of age or older. Such a
  128  reduction may not exceed the lesser of the following:
  129         (1) The increase in assessed value resulting from
  130  construction or reconstruction of the property.
  131         (2) Twenty percent of the total assessed value of the
  132  property as improved.
  133         (g) For all levies other than school district levies,
  134  assessments of residential real property, as defined by general
  135  law, which contains nine units or fewer and which is not subject
  136  to the assessment limitations set forth in subsections (a)
  137  through (d) shall change only as provided in this subsection.
  138         (1) Assessments subject to this subsection shall be changed
  139  annually on the date of assessment provided by law; but those
  140  changes in assessments shall not exceed ten percent (10%) of the
  141  assessment for the prior year.
  142         (2) No assessment shall exceed just value.
  143         (3) After a change of ownership or control, as defined by
  144  general law, including any change of ownership of a legal entity
  145  that owns the property, such property shall be assessed at just
  146  value as of the next assessment date. Thereafter, such property
  147  shall be assessed as provided in this subsection.
  148         (4) Changes, additions, reductions, or improvements to such
  149  property shall be assessed as provided for by general law;
  150  however, after the adjustment for any change, addition,
  151  reduction, or improvement, the property shall be assessed as
  152  provided in this subsection.
  153         (h) For all levies other than school district levies,
  154  assessments of real property that is not subject to the
  155  assessment limitations set forth in subsections (a) through (d)
  156  and (g) shall change only as provided in this subsection.
  157         (1) Assessments subject to this subsection shall be changed
  158  annually on the date of assessment provided by law; but those
  159  changes in assessments shall not exceed ten percent (10%) of the
  160  assessment for the prior year.
  161         (2) No assessment shall exceed just value.
  162         (3) The legislature must provide that such property shall
  163  be assessed at just value as of the next assessment date after a
  164  qualifying improvement, as defined by general law, is made to
  165  such property. Thereafter, such property shall be assessed as
  166  provided in this subsection.
  167         (4) The legislature may provide that such property shall be
  168  assessed at just value as of the next assessment date after a
  169  change of ownership or control, as defined by general law,
  170  including any change of ownership of the legal entity that owns
  171  the property. Thereafter, such property shall be assessed as
  172  provided in this subsection.
  173         (5) Changes, additions, reductions, or improvements to such
  174  property shall be assessed as provided for by general law;
  175  however, after the adjustment for any change, addition,
  176  reduction, or improvement, the property shall be assessed as
  177  provided in this subsection.
  178         (i) The legislature, by general law and subject to
  179  conditions specified therein, may prohibit the consideration of
  180  the following in the determination of the assessed value of real
  181  property used for residential purposes:
  182         (1) Any change or improvement made to property used for
  183  residential purposes for the purpose of improving the property’s
  184  resistance to wind damage.
  185         (2) The installation by an end-use customer of a renewable
  186  energy source device that is primarily intended to offset part
  187  or all of that end-use customer’s electricity demands.
  188         (j)(1) The assessment of the following working waterfront
  189  properties shall be based upon the current use of the property:
  190         a. Land used predominantly for commercial fishing purposes.
  191         b. Land that is accessible to the public and used for
  192  vessel launches into waters that are navigable.
  193         c. Marinas and drystacks that are open to the public.
  194         d. Water-dependent marine manufacturing facilities,
  195  commercial fishing facilities, and marine vessel construction
  196  and repair facilities and their support activities.
  197         (2) The assessment benefit provided by this subsection is
  198  subject to conditions and limitations and reasonable definitions
  199  as specified by the legislature by general law.
  200         BE IT FURTHER RESOLVED that the following statement be
  201  placed on the ballot:
  202                      CONSTITUTIONAL AMENDMENT                     
  203                       ARTICLE VII, SECTION 4                      
  204         AD VALOREM ASSESSMENTS; INSTALLATION OF RENEWABLE ENERGY
  205  SOURCE DEVICES.—Proposing an amendment to the State Constitution
  206  to revise the Legislature’s authority to exempt the value of
  207  renewable energy source devices from consideration in
  208  determining the assessed value of real property by removing a
  209  restriction limiting such exemptions to property used for
  210  residential purposes and restricting such exemptions to
  211  installation by an end-use customer of a renewable energy source
  212  device that is primarily intended to offset part or all of that
  213  customer’s electricity demands.