Florida Senate - 2019 SJR 344
By Senator Diaz
36-00634A-19 2019344__
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, by general law, to provide a homestead
6 tax exemption from school district levies to persons
7 65 years of age or older who have legal or equitable
8 title to homestead property and who have maintained
9 permanent residence thereon for at least 25 years, and
10 to provide an effective date.
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
15 and the creation of a new section in Article XII of the State
16 Constitution are agreed to and shall be submitted to the
17 electors of this state for approval or rejection at the next
18 general election or at an earlier special election specifically
19 authorized by law for that purpose:
20 ARTICLE VII
21 FINANCE AND TAXATION
22 SECTION 6. Homestead exemptions.—
23 (a) Every person who has the legal or equitable title to
24 real estate and maintains thereon the permanent residence of the
25 owner, or another legally or naturally dependent upon the owner,
26 shall be exempt from taxation thereon, except assessments for
27 special benefits, up to the assessed valuation of twenty-five
28 thousand dollars and, for all levies other than school district
29 levies, on the assessed valuation greater than fifty thousand
30 dollars and up to seventy-five thousand dollars, upon
31 establishment of right thereto in the manner prescribed by law.
32 The real estate may be held by legal or equitable title, by the
33 entireties, jointly, in common, as a condominium, or indirectly
34 by stock ownership or membership representing the owner’s or
35 member’s proprietary interest in a corporation owning a fee or a
36 leasehold initially in excess of ninety-eight years. The
37 exemption shall not apply with respect to any assessment roll
38 until such roll is first determined to be in compliance with the
39 provisions of section 4 by a state agency designated by general
40 law. This exemption is repealed on the effective date of any
41 amendment to this Article which provides for the assessment of
42 homestead property at less than just value.
43 (b) Not more than one exemption shall be allowed any
44 individual or family unit or with respect to any residential
45 unit. No exemption shall exceed the value of the real estate
46 assessable to the owner or, in case of ownership through stock
47 or membership in a corporation, the value of the proportion
48 which the interest in the corporation bears to the assessed
49 value of the property.
50 (c) By general law and subject to conditions specified
51 therein, the Legislature may provide to renters, who are
52 permanent residents, ad valorem tax relief on all ad valorem tax
53 levies. Such ad valorem tax relief shall be in the form and
54 amount established by general law.
55 (d) The legislature may, by general law, allow counties or
56 municipalities, for the purpose of their respective tax levies
57 and subject to the provisions of general law, to grant either or
58 both of the following additional homestead tax exemptions:
59 (1) An exemption not exceeding fifty thousand dollars to a
60 person who has the legal or equitable title to real estate and
61 maintains thereon the permanent residence of the owner, who has
62 attained age sixty-five, and whose household income, as defined
63 by general law, does not exceed twenty thousand dollars; or
64 (2) An exemption equal to the assessed value of the
65 property to a 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, as determined in the first tax year that the
68 owner applies and is eligible for the exemption, and who has
69 maintained thereon the permanent residence of the owner for not
70 less than twenty-five years, who has attained age sixty-five,
71 and whose household income does not exceed the income limitation
72 prescribed in paragraph (1).
73
74 The general law must allow counties and municipalities to grant
75 these additional exemptions, within the limits prescribed in
76 this subsection, by ordinance adopted in the manner prescribed
77 by general law, and must provide for the periodic adjustment of
78 the income limitation prescribed in this subsection for changes
79 in the cost of living.
80 (e) Each veteran who is age 65 or older who is partially or
81 totally permanently disabled shall receive a discount from the
82 amount of the ad valorem tax otherwise owed on homestead
83 property the veteran owns and resides in if the disability was
84 combat related and the veteran was honorably discharged upon
85 separation from military service. The discount shall be in a
86 percentage equal to the percentage of the veteran’s permanent,
87 service-connected disability as determined by the United States
88 Department of Veterans Affairs. To qualify for the discount
89 granted by this subsection, an applicant must submit to the
90 county property appraiser, by March 1, an official letter from
91 the United States Department of Veterans Affairs stating the
92 percentage of the veteran’s service-connected disability and
93 such evidence that reasonably identifies the disability as
94 combat related and a copy of the veteran’s honorable discharge.
95 If the property appraiser denies the request for a discount, the
96 appraiser must notify the applicant in writing of the reasons
97 for the denial, and the veteran may reapply. The Legislature
98 may, by general law, waive the annual application requirement in
99 subsequent years. This subsection is self-executing and does not
100 require implementing legislation.
101 (f) By general law and subject to conditions and
102 limitations specified therein, the Legislature may provide ad
103 valorem tax relief equal to the total amount or a portion of the
104 ad valorem tax otherwise owed on homestead property to:
105 (1) The surviving spouse of a veteran who died from
106 service-connected causes while on active duty as a member of the
107 United States Armed Forces.
108 (2) The surviving spouse of a first responder who died in
109 the line of duty.
110 (3) A first responder who is totally and permanently
111 disabled as a result of an injury or injuries sustained in the
112 line of duty. Causal connection between a disability and service
113 in the line of duty shall not be presumed but must be determined
114 as provided by general law. For purposes of this paragraph, the
115 term “disability” does not include a chronic condition or
116 chronic disease, unless the injury sustained in the line of duty
117 was the sole cause of the chronic condition or chronic disease.
118
119 As used in this subsection and as further defined by general
120 law, the term “first responder” means a law enforcement officer,
121 a correctional officer, a firefighter, an emergency medical
122 technician, or a paramedic, and the term “in the line of duty”
123 means arising out of and in the actual performance of duty
124 required by employment as a first responder.
125 (g) In addition to any other exemption provided or
126 authorized in this section, the legislature may, by general law,
127 provide an exemption from school district levies to a person who
128 has attained age sixty-five, who has legal or equitable title to
129 homestead property, and who has maintained permanent residence
130 thereon for at least twenty-five years.
131 ARTICLE XII
132 SCHEDULE
133 Homestead tax exemption from school district levies for
134 certain persons who have attained age sixty-five.—This section
135 and the amendment to Section 6 of Article VII, authorizing the
136 legislature to provide a homestead tax exemption from school
137 district levies to a person who has attained age sixty-five, who
138 has legal or equitable title to homestead property, and who has
139 maintained permanent residence thereon for at least twenty-five
140 years, shall take effect January 1, 2021.
141 BE IT FURTHER RESOLVED that the following statement be
142 placed on the ballot:
143 CONSTITUTIONAL AMENDMENT
144 ARTICLE VII, SECTION 6
145 ARTICLE XII
146 HOMESTEAD TAX EXEMPTION FROM SCHOOL DISTRICT LEVIES FOR
147 CERTAIN PERSONS AGE 65 OR OLDER.—Proposing an amendment to the
148 State Constitution to authorize the Legislature, by general law,
149 to provide a homestead tax exemption from school district levies
150 to persons 65 years of age or older who have legal or equitable
151 title to homestead property and who have maintained permanent
152 residence thereon for at least 25 years. This amendment takes
153 effect January 1, 2021.