Florida Senate - 2016 SJR 1624
By Senator Abruzzo
25-01627-16 20161624__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 6
3 of Article VII and the creation of a new section in
4 Article XII of the State Constitution to authorize the
5 Legislature to provide, by general law, ad valorem tax
6 relief on homestead property to the parent or parents
7 of an unmarried veteran who died from service
8 connected causes while on active duty as a member of
9 the United States Armed Forces.
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
14 and the creation of a new section in Article XII of the State
15 Constitution are agreed to and shall be submitted to the
16 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 This exemption is repealed on the effective date of any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 either or
57 both of the following additional homestead tax exemptions:
58 (1) An exemption not exceeding fifty thousand dollars to
59 any person who has the legal or equitable title to real estate
60 and maintains thereon the permanent residence of the owner and
61 who has attained age sixty-five and whose household income, as
62 defined by general law, does not exceed twenty thousand dollars;
63 or
64 (2) An exemption equal to the assessed value of the
65 property to any person who has the legal or equitable title to
66 real estate with a just value less than two hundred and fifty
67 thousand dollars and who has maintained thereon the permanent
68 residence of the owner for not less than twenty-five years and
69 who has attained age sixty-five and whose household income does
70 not exceed the income limitation prescribed in paragraph (1).
71
72 The general law must allow counties and municipalities to grant
73 these additional exemptions, within the limits prescribed in
74 this subsection, by ordinance adopted in the manner prescribed
75 by general law, and must provide for the periodic adjustment of
76 the income limitation prescribed in this subsection for changes
77 in the cost of living.
78 (e) Each veteran who is age 65 or older who is partially or
79 totally permanently disabled shall receive a discount from the
80 amount of the ad valorem tax otherwise owed on homestead
81 property the veteran owns and resides in if the disability was
82 combat related and the veteran was honorably discharged upon
83 separation from military service. The discount shall be in a
84 percentage equal to the percentage of the veteran’s permanent,
85 service-connected disability as determined by the United States
86 Department of Veterans Affairs. To qualify for the discount
87 granted by this subsection, an applicant must submit to the
88 county property appraiser, by March 1, an official letter from
89 the United States Department of Veterans Affairs stating the
90 percentage of the veteran’s service-connected disability and
91 such evidence that reasonably identifies the disability as
92 combat related and a copy of the veteran’s honorable discharge.
93 If the property appraiser denies the request for a discount, the
94 appraiser must notify the applicant in writing of the reasons
95 for the denial, and the veteran may reapply. The Legislature
96 may, by general law, waive the annual application requirement in
97 subsequent years. This subsection is self-executing and does not
98 require implementing legislation.
99 (f) By general law and subject to conditions and
100 limitations specified therein, the Legislature may provide ad
101 valorem tax relief equal to the total amount or a portion of the
102 ad valorem tax otherwise owed on homestead property to the:
103 (1) Surviving spouse of a veteran who died from service
104 connected causes while on active duty as a member of the United
105 States Armed Forces.
106 (2) Parent or parents of an unmarried veteran who died from
107 service-connected causes while on active duty as a member of the
108 United States Armed Forces.
109 (3)(2) Surviving spouse of a first responder who died in
110 the line of duty.
111
112 (3) As used in this subsection and as further defined by general
113 law, the term:
114 a. “first responder” means a law enforcement officer, a
115 correctional officer, a firefighter, an emergency medical
116 technician, or a paramedic, and the term.
117 b. “in the line of duty” means arising out of and in the
118 actual performance of duty required by employment as a first
119 responder.
120 ARTICLE XII
121 SCHEDULE
122 Ad valorem tax relief for parents of unmarried veterans who
123 died from service-connected causes.—This section and the
124 amendment to Section 6 of Article VII authorizing the
125 legislature to provide ad valorem tax relief on homestead
126 property to parents of unmarried veterans who died from service
127 connected causes shall take effect January 1, 2017.
128 BE IT FURTHER RESOLVED that the following statement be
129 placed on the ballot:
130 CONSTITUTIONAL AMENDMENT
131 ARTICLE VII, SECTION 6
132 ARTICLE XII
133 HOMESTEAD TAX RELIEF FOR PARENTS OF UNMARRIED VETERANS WHO
134 DIED FROM SERVICE-CONNECTED CAUSES.—Proposing an amendment to
135 the State Constitution to authorize the Legislature to provide
136 ad valorem tax relief on homestead property to the parent or
137 parents of an unmarried veteran who died from service-connected
138 causes while on active duty as a member of the United States
139 Armed Forces. This amendment shall take effect January 1, 2017.