Florida Senate - 2023 SJR 126 By Senator Avila 39-00229A-23 2023126__ 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 increase the 5 just value limit of real estate eligible for the 6 homestead tax exemption that may be granted by 7 counties or municipalities to certain senior, low 8 income, long-term residents, and to provide an 9 effective date. 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 This exemption is repealed on the effective date of any 40 amendment to this Article which provides for the assessment of 41 homestead property at less than just value. 42 (b) Not more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 a 59 person who has the legal or equitable title to real estate and 60 maintains thereon the permanent residence of the owner, who has 61 attained age sixty-five, and whose household income, as defined 62 by general law, does not exceed twenty thousand dollars; or 63 (2) An exemption equal to the assessed value of the 64 property to a person who has the legal or equitable title to 65 real estate with a just value less than threetwohundredand66fiftythousand dollars, as determined in the first tax year that 67 the owner applies and is eligible for the exemption, and who has 68 maintained thereon the permanent residence of the owner for not 69 less than twenty-five years, who has attained age sixty-five, 70 and whose household income does not exceed the income limitation 71 prescribed in paragraph (1). 72 73 The general law must allow counties and municipalities to grant 74 these additional exemptions, within the limits prescribed in 75 this subsection, by ordinance adopted in the manner prescribed 76 by general law, and must provide for the periodic adjustment of 77 the income limitation prescribed in this subsection for changes 78 in the cost of living. 79 (e)(1) Each veteran who is age 65 or older who is partially 80 or totally permanently disabled shall receive a discount from 81 the amount of the ad valorem tax otherwise owed on homestead 82 property the veteran owns and resides in if the disability was 83 combat related and the veteran was honorably discharged upon 84 separation from military service. The discount shall be in a 85 percentage equal to the percentage of the veteran’s permanent, 86 service-connected disability as determined by the United States 87 Department of Veterans Affairs. To qualify for the discount 88 granted by this paragraph, an applicant must submit to the 89 county property appraiser, by March 1, an official letter from 90 the United States Department of Veterans Affairs stating the 91 percentage of the veteran’s service-connected disability and 92 such evidence that reasonably identifies the disability as 93 combat related and a copy of the veteran’s honorable discharge. 94 If the property appraiser denies the request for a discount, the 95 appraiser must notify the applicant in writing of the reasons 96 for the denial, and the veteran may reapply. The Legislature 97 may, by general law, waive the annual application requirement in 98 subsequent years. 99 (2) If a veteran who receives the discount described in 100 paragraph (1) predeceases his or her spouse, and if, upon the 101 death of the veteran, the surviving spouse holds the legal or 102 beneficial title to the homestead property and permanently 103 resides thereon, the discount carries over to the surviving 104 spouse until he or she remarries or sells or otherwise disposes 105 of the homestead property. If the surviving spouse sells or 106 otherwise disposes of the property, a discount not to exceed the 107 dollar amount granted from the most recent ad valorem tax roll 108 may be transferred to the surviving spouse’s new homestead 109 property, if used as his or her permanent residence and he or 110 she has not remarried. 111 (3) This subsection is self-executing and does not require 112 implementing legislation. 113 (f) By general law and subject to conditions and 114 limitations specified therein, the Legislature may provide ad 115 valorem tax relief equal to the total amount or a portion of the 116 ad valorem tax otherwise owed on homestead property to: 117 (1) The surviving spouse of a veteran who died from 118 service-connected causes while on active duty as a member of the 119 United States Armed Forces. 120 (2) The surviving spouse of a first responder who died in 121 the line of duty. 122 (3) A first responder who is totally and permanently 123 disabled as a result of an injury or injuries sustained in the 124 line of duty. Causal connection between a disability and service 125 in the line of duty shall not be presumed but must be determined 126 as provided by general law. For purposes of this paragraph, the 127 term “disability” does not include a chronic condition or 128 chronic disease, unless the injury sustained in the line of duty 129 was the sole cause of the chronic condition or chronic disease. 130 131 As used in this subsection and as further defined by general 132 law, the term “first responder” means a law enforcement officer, 133 a correctional officer, a firefighter, an emergency medical 134 technician, or a paramedic, and the term “in the line of duty” 135 means arising out of and in the actual performance of duty 136 required by employment as a first responder. 137 ARTICLE XII 138 SCHEDULE 139 Additional homestead tax exemption for certain persons age 140 sixty-five or older; increased just value limit.—The amendment 141 to Section 6 of Article VII increasing the just value limit of 142 real estate eligible for the additional homestead tax exemption 143 for certain persons age sixty-five or older shall take effect 144 January 1, 2025. 145 BE IT FURTHER RESOLVED that the following statement be 146 placed on the ballot: 147 CONSTITUTIONAL AMENDMENT 148 ARTICLE VII, SECTION 6 149 ARTICLE XII 150 HOMESTEAD TAX EXEMPTION FOR CERTAIN SENIOR, LOW-INCOME, 151 LONG-TERM RESIDENTS; INCREASED JUST VALUE LIMIT.—Proposing an 152 amendment to the State Constitution to increase the just value 153 limit, from $250,000 to $300,000, of real estate eligible for 154 the homestead tax exemption that may be granted by counties or 155 municipalities to certain senior, low-income, long-term 156 residents. If approved, this amendment shall take effect January 157 1, 2025.