Florida Senate - 2022                                   SJR 1266
       By Senator Brandes
       24-01358-22                                           20221266__
    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 provide for
    5         the periodic increase of the twenty-five thousand
    6         dollar exemption on a homestead property’s assessed
    7         value that is greater than fifty thousand dollars.
    9  Be It Resolved by the Legislature of the State of Florida:
   11         That the following amendment to Section 6 of Article VII of
   12  the State Constitution is agreed to and shall be submitted to
   13  the electors of this state for approval or rejection at the next
   14  general election or at an earlier special election specifically
   15  authorized by law for that purpose:
   16                             ARTICLE VII                           
   17                           FINANCE AND TAX                         
   18         SECTION 6. Homestead exemptions.—
   19         (a) Every person who has the legal or equitable title to
   20  real estate and maintains thereon the permanent residence of the
   21  owner, or another legally or naturally dependent upon the owner,
   22  shall be exempt from taxation thereon, except assessments for
   23  special benefits, up to the assessed valuation of twenty-five
   24  thousand dollars and, for all levies other than school district
   25  levies, up to twenty-five thousand dollars on the assessed
   26  valuation greater than fifty thousand dollars and up to seventy
   27  five thousand dollars, upon establishment of right thereto in
   28  the manner prescribed by law. The real estate may be held by
   29  legal or equitable title, by the entireties, jointly, in common,
   30  as a condominium, or indirectly by stock ownership or membership
   31  representing the owner’s or member’s proprietary interest in a
   32  corporation owning a fee or a leasehold initially in excess of
   33  ninety-eight years. The exemption shall not apply with respect
   34  to any assessment roll until such roll is first determined to be
   35  in compliance with the provisions of section 4 by a state agency
   36  designated by general law. This exemption is repealed on the
   37  effective date of any amendment to this Article which provides
   38  for the assessment of homestead property at less than just
   39  value.
   41  The legislature may, by general law, provide for the periodic
   42  increase in the twenty-five thousand dollar exemption that
   43  applies to the assessed valuation greater than fifty thousand
   44  dollars.
   45         (b) Not more than one exemption shall be allowed any
   46  individual or family unit or with respect to any residential
   47  unit. No exemption shall exceed the value of the real estate
   48  assessable to the owner or, in case of ownership through stock
   49  or membership in a corporation, the value of the proportion
   50  which the interest in the corporation bears to the assessed
   51  value of the property.
   52         (c) By general law and subject to conditions specified
   53  therein, the Legislature may provide to renters, who are
   54  permanent residents, ad valorem tax relief on all ad valorem tax
   55  levies. Such ad valorem tax relief shall be in the form and
   56  amount established by general law.
   57         (d) The legislature may, by general law, allow counties or
   58  municipalities, for the purpose of their respective tax levies
   59  and subject to the provisions of general law, to grant either or
   60  both of the following additional homestead tax exemptions:
   61         (1) An exemption not exceeding fifty thousand dollars to a
   62  person who has the legal or equitable title to real estate and
   63  maintains thereon the permanent residence of the owner, who has
   64  attained age sixty-five, and whose household income, as defined
   65  by general law, does not exceed twenty thousand dollars; or
   66         (2) An exemption equal to the assessed value of the
   67  property to a person who has the legal or equitable title to
   68  real estate with a just value less than two hundred and fifty
   69  thousand dollars, as determined in the first tax year that the
   70  owner applies and is eligible for the exemption, and who has
   71  maintained thereon the permanent residence of the owner for not
   72  less than twenty-five years, who has attained age sixty-five,
   73  and whose household income does not exceed the income limitation
   74  prescribed in paragraph (1).
   76  The general law must allow counties and municipalities to grant
   77  these additional exemptions, within the limits prescribed in
   78  this subsection, by ordinance adopted in the manner prescribed
   79  by general law, and must provide for the periodic adjustment of
   80  the income limitation prescribed in this subsection for changes
   81  in the cost of living.
   82         (e)
   83         (1) Each veteran who is age 65 or older who is partially or
   84  totally permanently disabled shall receive a discount from the
   85  amount of the ad valorem tax otherwise owed on homestead
   86  property the veteran owns and resides in if the disability was
   87  combat related and the veteran was honorably discharged upon
   88  separation from military service. The discount shall be in a
   89  percentage equal to the percentage of the veteran’s permanent,
   90  service-connected disability as determined by the United States
   91  Department of Veterans Affairs. To qualify for the discount
   92  granted by this paragraph, an applicant must submit to the
   93  county property appraiser, by March 1, an official letter from
   94  the United States Department of Veterans Affairs stating the
   95  percentage of the veteran’s service-connected disability and
   96  such evidence that reasonably identifies the disability as
   97  combat related and a copy of the veteran’s honorable discharge.
   98  If the property appraiser denies the request for a discount, the
   99  appraiser must notify the applicant in writing of the reasons
  100  for the denial, and the veteran may reapply. The Legislature
  101  may, by general law, waive the annual application requirement in
  102  subsequent years.
  103         (2) If a veteran who receives the discount described in
  104  paragraph (1) predeceases his or her spouse, and if, upon the
  105  death of the veteran, the surviving spouse holds the legal or
  106  beneficial title to the homestead property and permanently
  107  resides thereon, the discount carries over to the surviving
  108  spouse until he or she remarries or sells or otherwise disposes
  109  of the homestead property. If the surviving spouse sells or
  110  otherwise disposes of the property, a discount not to exceed the
  111  dollar amount granted from the most recent ad valorem tax roll
  112  may be transferred to the surviving spouse’s new homestead
  113  property, if used as his or her permanent residence and he or
  114  she has not remarried.
  115         (3) This subsection is self-executing and does not require
  116  implementing legislation.
  117         (f) By general law and subject to conditions and
  118  limitations specified therein, the Legislature may provide ad
  119  valorem tax relief equal to the total amount or a portion of the
  120  ad valorem tax otherwise owed on homestead property to:
  121         (1) The surviving spouse of a veteran who died from
  122  service-connected causes while on active duty as a member of the
  123  United States Armed Forces.
  124         (2) The surviving spouse of a first responder who died in
  125  the line of duty.
  126         (3) A first responder who is totally and permanently
  127  disabled as a result of an injury or injuries sustained in the
  128  line of duty. Causal connection between a disability and service
  129  in the line of duty shall not be presumed but must be determined
  130  as provided by general law. For purposes of this paragraph, the
  131  term “disability” does not include a chronic condition or
  132  chronic disease, unless the injury sustained in the line of duty
  133  was the sole cause of the chronic condition or chronic disease.
  135  As used in this subsection and as further defined by general
  136  law, the term “first responder” means a law enforcement officer,
  137  a correctional officer, a firefighter, an emergency medical
  138  technician, or a paramedic, and the term “in the line of duty”
  139  means arising out of and in the actual performance of duty
  140  required by employment as a first responder.
  141                             ARTICLE XII                           
  142                              SCHEDULE                             
  143         Ad valorem tax exemption.—This section, and the amendments
  144  to Section 6 of Article VII providing for the periodic increase
  145  in the twenty-five thousand dollar exemption on a homestead
  146  property’s assessed value that is greater than fifty thousand
  147  dollars, shall take effect January 1, 2023.
  148         BE IT FURTHER RESOLVED that the following statement be
  149  placed on the ballot:
  150                      CONSTITUTIONAL AMENDMENT                     
  151                       ARTICLE VII, SECTION 6                      
  152                             ARTICLE XII                           
  154  an amendment to the State Constitution to authorize the
  155  legislature to periodically increase, by general law, the
  156  twenty-five thousand dollar exemption on a homestead property’s
  157  assessed value that is greater than fifty thousand dollars.