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 three two hundred and
   66  fifty thousand 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.