Florida Senate - 2022 SJR 1278
By Senator Diaz
36-00240D-22 20221278__
1 Senate Joint Resolution
2 A joint resolution proposing amendments to Sections 4
3 and 6 of Article VII and the creation of a new section
4 in Article XII of the State Constitution to authorize
5 the Legislature, by general law, to prohibit increases
6 in the assessed value of homestead property held by a
7 low-income senior; to authorize the Legislature, by
8 general law, to allow counties or municipalities to
9 grant an exemption equal to the assessed value of
10 homestead property held by a low-income senior; to
11 provide for a homestead exemption equal to the
12 assessed value of the property, if the just value of
13 the property is less than a certain amount and legal
14 or equitable title to the property is held by certain
15 senior, low-income, long-term residents, to provide
16 for annual adjustment of the just value threshold, and
17 to provide an effective date.
18
19 Be It Resolved by the Legislature of the State of Florida:
20
21 That the following amendments to Sections 4 and 6 of
22 Article VII and the creation of a new section in Article XII of
23 the State Constitution are agreed to and shall be submitted to
24 the electors of this state for approval or rejection at the next
25 general election or at an earlier special election specifically
26 authorized by law for that purpose:
27 ARTICLE VII
28 FINANCE AND TAXATION
29 SECTION 4. Taxation; assessments.—By general law
30 regulations shall be prescribed which shall secure a just
31 valuation of all property for ad valorem taxation, provided:
32 (a) Agricultural land, land producing high water recharge
33 to Florida’s aquifers, or land used exclusively for
34 noncommercial recreational purposes may be classified by general
35 law and assessed solely on the basis of character or use.
36 (b) As provided by general law and subject to conditions,
37 limitations, and reasonable definitions specified therein, land
38 used for conservation purposes shall be classified by general
39 law and assessed solely on the basis of character or use.
40 (c) Pursuant to general law tangible personal property held
41 for sale as stock in trade and livestock may be valued for
42 taxation at a specified percentage of its value, may be
43 classified for tax purposes, or may be exempted from taxation.
44 (d) All persons entitled to a homestead exemption under
45 Section 6 of this Article shall have their homestead assessed at
46 just value as of January 1 of the year following the effective
47 date of this amendment. This assessment shall change only as
48 provided in this subsection.
49 (1) Assessments subject to this subsection shall be changed
50 annually on January 1st of each year; but those changes in
51 assessments shall not exceed the lower of the following:
52 a. Three percent (3%) of the assessment for the prior year.
53 b. The percent change in the Consumer Price Index for all
54 urban consumers, U.S. City Average, all items 1967=100, or
55 successor reports for the preceding calendar year as initially
56 reported by the United States Department of Labor, Bureau of
57 Labor Statistics.
58 (2) No assessment shall exceed just value.
59 (3) After any change of ownership, as provided by general
60 law, homestead property shall be assessed at just value as of
61 January 1 of the following year, unless the provisions of
62 paragraph (8) apply. Thereafter, the homestead shall be assessed
63 as provided in this subsection.
64 (4) New homestead property shall be assessed at just value
65 as of January 1st of the year following the establishment of the
66 homestead, unless the provisions of paragraph (8) apply. That
67 assessment shall only change as provided in this subsection.
68 (5) Changes, additions, reductions, or improvements to
69 homestead property shall be assessed as provided for by general
70 law; provided, however, after the adjustment for any change,
71 addition, reduction, or improvement, the property shall be
72 assessed as provided in this subsection.
73 (6) In the event of a termination of homestead status, the
74 property shall be assessed as provided by general law.
75 (7) The provisions of this amendment are severable. If any
76 of the provisions of this amendment shall be held
77 unconstitutional by any court of competent jurisdiction, the
78 decision of such court shall not affect or impair any remaining
79 provisions of this amendment.
80 (8)a. A person who establishes a new homestead as of
81 January 1 and who has received a homestead exemption pursuant to
82 Section 6 of this Article as of January 1 of any of the three
83 years immediately preceding the establishment of the new
84 homestead is entitled to have the new homestead assessed at less
85 than just value. The assessed value of the newly established
86 homestead shall be determined as follows:
87 1. If the just value of the new homestead is greater than
88 or equal to the just value of the prior homestead as of January
89 1 of the year in which the prior homestead was abandoned, the
90 assessed value of the new homestead shall be the just value of
91 the new homestead minus an amount equal to the lesser of
92 $500,000 or the difference between the just value and the
93 assessed value of the prior homestead as of January 1 of the
94 year in which the prior homestead was abandoned. Thereafter, the
95 homestead shall be assessed as provided in this subsection.
96 2. If the just value of the new homestead is less than the
97 just value of the prior homestead as of January 1 of the year in
98 which the prior homestead was abandoned, the assessed value of
99 the new homestead shall be equal to the just value of the new
100 homestead divided by the just value of the prior homestead and
101 multiplied by the assessed value of the prior homestead.
102 However, if the difference between the just value of the new
103 homestead and the assessed value of the new homestead calculated
104 pursuant to this sub-subparagraph is greater than $500,000, the
105 assessed value of the new homestead shall be increased so that
106 the difference between the just value and the assessed value
107 equals $500,000. Thereafter, the homestead shall be assessed as
108 provided in this subsection.
109 b. By general law and subject to conditions specified
110 therein, the legislature shall provide for application of this
111 paragraph to property owned by more than one person.
112 (e) The legislature may, by general law, for assessment
113 purposes and subject to the provisions of this subsection, allow
114 counties and municipalities to authorize by ordinance that
115 historic property may be assessed solely on the basis of
116 character or use. Such character or use assessment shall apply
117 only to the jurisdiction adopting the ordinance. The
118 requirements for eligible properties must be specified by
119 general law.
120 (f) A county may, in the manner prescribed by general law,
121 provide for a reduction in the assessed value of homestead
122 property to the extent of any increase in the assessed value of
123 that property which results from the construction or
124 reconstruction of the property for the purpose of providing
125 living quarters for one or more natural or adoptive grandparents
126 or parents of the owner of the property or of the owner’s spouse
127 if at least one of the grandparents or parents for whom the
128 living quarters are provided is 62 years of age or older. Such a
129 reduction may not exceed the lesser of the following:
130 (1) The increase in assessed value resulting from
131 construction or reconstruction of the property.
132 (2) Twenty percent of the total assessed value of the
133 property as improved.
134 (g) For all levies other than school district levies,
135 assessments of residential real property, as defined by general
136 law, which contains nine units or fewer and which is not subject
137 to the assessment limitations set forth in subsections (a)
138 through (d) shall change only as provided in this subsection.
139 (1) Assessments subject to this subsection shall be changed
140 annually on the date of assessment provided by law; but those
141 changes in assessments shall not exceed ten percent (10%) of the
142 assessment for the prior year.
143 (2) No assessment shall exceed just value.
144 (3) After a change of ownership or control, as defined by
145 general law, including any change of ownership of a legal entity
146 that owns the property, such property shall be assessed at just
147 value as of the next assessment date. Thereafter, such property
148 shall be assessed as provided in this subsection.
149 (4) Changes, additions, reductions, or improvements to such
150 property shall be assessed as provided for by general law;
151 however, after the adjustment for any change, addition,
152 reduction, or improvement, the property shall be assessed as
153 provided in this subsection.
154 (h) For all levies other than school district levies,
155 assessments of real property that is not subject to the
156 assessment limitations set forth in subsections (a) through (d)
157 and (g) shall change only as provided in this subsection.
158 (1) Assessments subject to this subsection shall be changed
159 annually on the date of assessment provided by law; but those
160 changes in assessments shall not exceed ten percent (10%) of the
161 assessment for the prior year.
162 (2) No assessment shall exceed just value.
163 (3) The legislature must provide that such property shall
164 be assessed at just value as of the next assessment date after a
165 qualifying improvement, as defined by general law, is made to
166 such property. Thereafter, such property shall be assessed as
167 provided in this subsection.
168 (4) The legislature may provide that such property shall be
169 assessed at just value as of the next assessment date after a
170 change of ownership or control, as defined by general law,
171 including any change of ownership of the legal entity that owns
172 the property. Thereafter, such property shall be assessed as
173 provided in this subsection.
174 (5) Changes, additions, reductions, or improvements to such
175 property shall be assessed as provided for by general law;
176 however, after the adjustment for any change, addition,
177 reduction, or improvement, the property shall be assessed as
178 provided in this subsection.
179 (i) The legislature, by general law and subject to
180 conditions specified therein, may prohibit the consideration of
181 the following in the determination of the assessed value of real
182 property:
183 (1) Any change or improvement to real property used for
184 residential purposes made to improve the property’s resistance
185 to wind damage.
186 (2) The installation of a solar or renewable energy source
187 device.
188 (j)
189 (1) The assessment of the following working waterfront
190 properties shall be based upon the current use of the property:
191 a. Land used predominantly for commercial fishing purposes.
192 b. Land that is accessible to the public and used for
193 vessel launches into waters that are navigable.
194 c. Marinas and drystacks that are open to the public.
195 d. Water-dependent marine manufacturing facilities,
196 commercial fishing facilities, and marine vessel construction
197 and repair facilities and their support activities.
198 (2) The assessment benefit provided by this subsection is
199 subject to conditions and limitations and reasonable definitions
200 as specified by the legislature by general law.
201 (k) By general law and subject to conditions specified
202 therein, the legislature may prohibit increases in the assessed
203 value of property qualifying for a homestead exemption under
204 Section 6 of this article if the legal or equitable title to the
205 property is held by a person who has attained age sixty-five and
206 whose household income, as defined by general law, does not
207 exceed the limitation specified in subsection (d) of Section 6
208 of this article.
209 SECTION 6. Homestead exemptions.—
210 (a) Every person who has the legal or equitable title to
211 real estate and maintains thereon the permanent residence of the
212 owner, or another legally or naturally dependent upon the owner,
213 shall be exempt from taxation thereon, except assessments for
214 special benefits, up to the assessed valuation of twenty-five
215 thousand dollars and, for all levies other than school district
216 levies, on the assessed valuation greater than fifty thousand
217 dollars and up to seventy-five thousand dollars, upon
218 establishment of right thereto in the manner prescribed by law.
219 The real estate may be held by legal or equitable title, by the
220 entireties, jointly, in common, as a condominium, or indirectly
221 by stock ownership or membership representing the owner’s or
222 member’s proprietary interest in a corporation owning a fee or a
223 leasehold initially in excess of ninety-eight years. The
224 exemption shall not apply with respect to any assessment roll
225 until such roll is first determined to be in compliance with the
226 provisions of section 4 by a state agency designated by general
227 law. This exemption is repealed on the effective date of any
228 amendment to this Article which provides for the assessment of
229 homestead property at less than just value.
230 (b) Not more than one exemption shall be allowed any
231 individual or family unit or with respect to any residential
232 unit. No exemption shall exceed the value of the real estate
233 assessable to the owner or, in case of ownership through stock
234 or membership in a corporation, the value of the proportion
235 which the interest in the corporation bears to the assessed
236 value of the property.
237 (c) By general law and subject to conditions specified
238 therein, the Legislature may provide to renters, who are
239 permanent residents, ad valorem tax relief on all ad valorem tax
240 levies. Such ad valorem tax relief shall be in the form and
241 amount established by general law.
242 (d) The legislature may, by general law, allow counties or
243 municipalities, for the purpose of their respective tax levies
244 and subject to the provisions of general law, to grant either or
245 both of the following additional homestead tax exemptions to a
246 person who has the legal or equitable title to real estate and
247 maintains thereon the permanent residence of the owner, who has
248 attained age sixty-five, and whose household income, as defined
249 by general law, does not exceed twenty thousand dollars:
250 (1) An exemption not exceeding fifty thousand dollars of
251 the assessed value of the property to a person who has the legal
252 or equitable title to real estate and maintains thereon the
253 permanent residence of the owner, who has attained age sixty
254 five, and whose household income, as defined by general law,
255 does not exceed twenty thousand dollars; or
256 (2) An exemption equal to the assessed value of the
257 property to a person who has the legal or equitable title to
258 real estate with a just value less than two hundred and fifty
259 thousand dollars, as determined in the first tax year that the
260 owner applies and is eligible for the exemption, and who has
261 maintained thereon the permanent residence of the owner for not
262 less than twenty-five years, who has attained age sixty-five,
263 and whose household income does not exceed the income limitation
264 prescribed in paragraph (1).
265
266 The general law must allow counties and municipalities to grant
267 these additional exemptions, within the limits prescribed in
268 this subsection, by ordinance adopted in the manner prescribed
269 by general law, and must provide for the periodic adjustment of
270 the income limitation prescribed in this subsection for changes
271 in the cost of living.
272 (e)(1) Each veteran who is age 65 or older who is partially
273 or totally permanently disabled shall receive a discount from
274 the amount of the ad valorem tax otherwise owed on homestead
275 property the veteran owns and resides in if the disability was
276 combat related and the veteran was honorably discharged upon
277 separation from military service. The discount shall be in a
278 percentage equal to the percentage of the veteran’s permanent,
279 service-connected disability as determined by the United States
280 Department of Veterans Affairs. To qualify for the discount
281 granted by this paragraph, an applicant must submit to the
282 county property appraiser, by March 1, an official letter from
283 the United States Department of Veterans Affairs stating the
284 percentage of the veteran’s service-connected disability and
285 such evidence that reasonably identifies the disability as
286 combat related and a copy of the veteran’s honorable discharge.
287 If the property appraiser denies the request for a discount, the
288 appraiser must notify the applicant in writing of the reasons
289 for the denial, and the veteran may reapply. The Legislature
290 may, by general law, waive the annual application requirement in
291 subsequent years.
292 (2) If a veteran who receives the discount described in
293 paragraph (1) predeceases his or her spouse, and if, upon the
294 death of the veteran, the surviving spouse holds the legal or
295 beneficial title to the homestead property and permanently
296 resides thereon, the discount carries over to the surviving
297 spouse until he or she remarries or sells or otherwise disposes
298 of the homestead property. If the surviving spouse sells or
299 otherwise disposes of the property, a discount not to exceed the
300 dollar amount granted from the most recent ad valorem tax roll
301 may be transferred to the surviving spouse’s new homestead
302 property, if used as his or her permanent residence and he or
303 she has not remarried.
304 (3) This subsection is self-executing and does not require
305 implementing legislation.
306 (f) By general law and subject to conditions and
307 limitations specified therein, the Legislature may provide ad
308 valorem tax relief equal to the total amount or a portion of the
309 ad valorem tax otherwise owed on homestead property to:
310 (1) The surviving spouse of a veteran who died from
311 service-connected causes while on active duty as a member of the
312 United States Armed Forces.
313 (2) The surviving spouse of a first responder who died in
314 the line of duty.
315 (3) A first responder who is totally and permanently
316 disabled as a result of an injury or injuries sustained in the
317 line of duty. Causal connection between a disability and service
318 in the line of duty shall not be presumed but must be determined
319 as provided by general law. For purposes of this paragraph, the
320 term “disability” does not include a chronic condition or
321 chronic disease, unless the injury sustained in the line of duty
322 was the sole cause of the chronic condition or chronic disease.
323
324 As used in this subsection and as further defined by general
325 law, the term “first responder” means a law enforcement officer,
326 a correctional officer, a firefighter, an emergency medical
327 technician, or a paramedic, and the term “in the line of duty”
328 means arising out of and in the actual performance of duty
329 required by employment as a first responder.
330 (g) For all levies other than school district levies, each
331 person who has the legal or equitable title to real estate with
332 a just value less than three hundred thousand dollars, as
333 determined in the first year that the owner applies and is
334 eligible for the exemption pursuant to this subsection, who has
335 maintained thereon the permanent residence of the owner for not
336 less than twenty years, who has attained age sixty-five, and
337 whose household income does not exceed the income limitation
338 prescribed in subsection (d), is entitled to an exemption equal
339 to the assessed value of the property. The real estate just
340 value limitation shall be adjusted annually to reflect the rate
341 of inflation, as determined by general law, and shall take
342 effect for new applicants on January 1 of each year. A person
343 who receives an exemption pursuant to paragraph (d)(2) in 2022,
344 qualifies for this exemption regardless of the just value of the
345 exempted property.
346
347 ARTICLE XII
348 SCHEDULE
349 Ad valorem assessment limitation and additional ad valorem
350 exemption for persons who have attained age sixty-five.—This
351 section and the amendments to Sections 4 and 6 of Article VII
352 providing an assessment limitation for homestead property owned
353 by a person age 65 years or older meeting certain income
354 requirements, revising the eligibility criteria for an exemption
355 equal to the assessed value of the property which, if authorized
356 by the legislature, may be granted by counties or municipalities
357 and providing for a homestead exemption for persons age 65 years
358 or older meeting certain residency and income requirements, if
359 the just value of the property is less than $300,000, shall take
360 effect January 1, 2023.
361 BE IT FURTHER RESOLVED that the following statement be
362 placed on the ballot:
363 CONSTITUTIONAL AMENDMENT
364 ARTICLE VII, SECTIONS 4 AND 6
365 ARTICLE XII
366 HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX
367 EXEMPTIONS FOR LOW-INCOME PERSONS AGE 65 OR OLDER.—For homestead
368 property owned by low-income persons age 65 or older: limits
369 increases in the assessed value of such homestead property;
370 authorizes the Legislature to allow counties and municipalities
371 to provide exemptions for such homestead property; and, for
372 nonschool taxes only, exempts such homestead property valued
373 less than $300,000, adjusted annually for inflation, if such
374 low-income persons have maintained their permanent residence
375 thereon for 20 years or more. This amendment takes effect
376 January 1, 2023.
377
378 BE IT FURTHER RESOLVED that the following statement be
379 placed on the ballot if a court declares the preceding statement
380 defective and the decision of the court is not reversed:
381 CONSTITUTIONAL AMENDMENT
382 ARTICLE VII, SECTIONS 4 AND 6
383 ARTICLE XII
384 HOMESTEAD PROPERTY TAX ASSESSMENT LIMITATION AND TAX
385 EXEMPTIONS FOR CERTAIN PERSONS AGE 65 OR OLDER.—This amendment
386 creates a limitation on property tax assessment increases on
387 homestead property owned by persons age 65 or older who have low
388 household income as defined by general law; revises the current
389 provisions that allow the Legislature to authorize counties and
390 municipalities to grant additional homestead exemptions for low
391 income persons age 65 or older by removing the current $250,000
392 property just value limitation and removing the current
393 requirement that the owners must have used the property as their
394 permanent residence for 25 years or more; creates a new
395 homestead exemption that applies only to nonschool property
396 taxes for low-income persons, as defined by general law, who are
397 age 65 or older, whose homestead property value is less than
398 $300,000, and who have used the property as their permanent
399 residence for 20 years or more. The $300,000 value limitation
400 must be adjusted annually to reflect the rate of inflation, as
401 determined by general law. This amendment takes effect January
402 1, 2023.