Florida Senate - 2024 SENATOR AMENDMENT
Bill No. CS for HJR 7017
Ì886948gÎ886948
LEGISLATIVE ACTION
Senate . House
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Floor: 1/F/2R .
03/06/2024 02:56 PM .
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Senator Pizzo moved the following:
1 Senate Amendment (with ballot and title amendments)
2
3 Delete lines 45 - 164
4 and insert:
5 shall be adjusted every five years on January 1 for inflation
6 using the percent change in the Consumer Price Index for All
7 Urban Consumers, U.S. City Average, all items 1967=100, or
8 successor reports for the preceding calendar year as initially
9 reported by the United States Department of Labor, Bureau of
10 Labor Statistics, if such percent change is positive. The amount
11 of such adjustment may not exceed three percent (3%).
12 (3) The amount of assessed valuation exempt from taxation
13 for which every person who has the legal or equitable title to
14 real estate and maintains thereon the permanent residence of the
15 owner, or another person legally or naturally dependent upon the
16 owner, is eligible, and which applies solely to levies other
17 than school district levies, that is added to this constitution
18 after January 1, 2025, shall be adjusted every five years on
19 January 1 for inflation using the percent change in the Consumer
20 Price Index for All Urban Consumers, U.S. City Average, all
21 items 1967=100, or successor reports for the preceding calendar
22 year as initially reported by the United States Department of
23 Labor, Bureau of Labor Statistics, if such percent change is
24 positive, beginning the year following the effective date of
25 such exemption. The amount of such adjustment may not exceed
26 three percent (3%).
27 (b) Not more than one exemption shall be allowed any
28 individual or family unit or with respect to any residential
29 unit. No exemption shall exceed the value of the real estate
30 assessable to the owner or, in case of ownership through stock
31 or membership in a corporation, the value of the proportion
32 which the interest in the corporation bears to the assessed
33 value of the property.
34 (c) By general law and subject to conditions specified
35 therein, the Legislature may provide to renters, who are
36 permanent residents, ad valorem tax relief on all ad valorem tax
37 levies. Such ad valorem tax relief shall be in the form and
38 amount established by general law.
39 (d) The legislature may, by general law, allow counties or
40 municipalities, for the purpose of their respective tax levies
41 and subject to the provisions of general law, to grant either or
42 both of the following additional homestead tax exemptions:
43 (1) An exemption not exceeding fifty thousand dollars to a
44 person who has the legal or equitable title to real estate and
45 maintains thereon the permanent residence of the owner, who has
46 attained age sixty-five, and whose household income, as defined
47 by general law, does not exceed twenty thousand dollars; or
48 (2) An exemption equal to the assessed value of the
49 property to a person who has the legal or equitable title to
50 real estate with a just value less than two hundred and fifty
51 thousand dollars, as determined in the first tax year that the
52 owner applies and is eligible for the exemption, and who has
53 maintained thereon the permanent residence of the owner for not
54 less than twenty-five years, who has attained age sixty-five,
55 and whose household income does not exceed the income limitation
56 prescribed in paragraph (1).
57
58 The general law must allow counties and municipalities to grant
59 these additional exemptions, within the limits prescribed in
60 this subsection, by ordinance adopted in the manner prescribed
61 by general law, and must provide for the periodic adjustment of
62 the income limitation prescribed in this subsection for changes
63 in the cost of living.
64 (e)(1) Each veteran who is age 65 or older who is partially
65 or totally permanently disabled shall receive a discount from
66 the amount of the ad valorem tax otherwise owed on homestead
67 property the veteran owns and resides in if the disability was
68 combat related and the veteran was honorably discharged upon
69 separation from military service. The discount shall be in a
70 percentage equal to the percentage of the veteran’s permanent,
71 service-connected disability as determined by the United States
72 Department of Veterans Affairs. To qualify for the discount
73 granted by this paragraph, an applicant must submit to the
74 county property appraiser, by March 1, an official letter from
75 the United States Department of Veterans Affairs stating the
76 percentage of the veteran’s service-connected disability and
77 such evidence that reasonably identifies the disability as
78 combat related and a copy of the veteran’s honorable discharge.
79 If the property appraiser denies the request for a discount, the
80 appraiser must notify the applicant in writing of the reasons
81 for the denial, and the veteran may reapply. The Legislature
82 may, by general law, waive the annual application requirement in
83 subsequent years.
84 (2) If a veteran who receives the discount described in
85 paragraph (1) predeceases his or her spouse, and if, upon the
86 death of the veteran, the surviving spouse holds the legal or
87 beneficial title to the homestead property and permanently
88 resides thereon, the discount carries over to the surviving
89 spouse until he or she remarries or sells or otherwise disposes
90 of the homestead property. If the surviving spouse sells or
91 otherwise disposes of the property, a discount not to exceed the
92 dollar amount granted from the most recent ad valorem tax roll
93 may be transferred to the surviving spouse’s new homestead
94 property, if used as his or her permanent residence and he or
95 she has not remarried.
96 (3) This subsection is self-executing and does not require
97 implementing legislation.
98 (f) By general law and subject to conditions and
99 limitations specified therein, the Legislature may provide ad
100 valorem tax relief equal to the total amount or a portion of the
101 ad valorem tax otherwise owed on homestead property to:
102 (1) The surviving spouse of a veteran who died from
103 service-connected causes while on active duty as a member of the
104 United States Armed Forces.
105 (2) The surviving spouse of a first responder who died in
106 the line of duty.
107 (3) A first responder who is totally and permanently
108 disabled as a result of an injury or injuries sustained in the
109 line of duty. Causal connection between a disability and service
110 in the line of duty shall not be presumed but must be determined
111 as provided by general law. For purposes of this paragraph, the
112 term “disability” does not include a chronic condition or
113 chronic disease, unless the injury sustained in the line of duty
114 was the sole cause of the chronic condition or chronic disease.
115
116 As used in this subsection and as further defined by general
117 law, the term “first responder” means a law enforcement officer,
118 a correctional officer, a firefighter, an emergency medical
119 technician, or a paramedic, and the term “in the line of duty”
120 means arising out of and in the actual performance of duty
121 required by employment as a first responder.
122 ARTICLE XII
123 SCHEDULE
124 Adjustments to homestead exemption value.—This section and
125 the amendment to Section 6 of Article VII requiring an
126 adjustment every five years for inflation of specified homestead
127
128 ====== B A L L O T S T A T E M E N T A M E N D M E N T ======
129 And the ballot statement is amended as follows:
130 Delete lines 172 - 174
131 and insert:
132 ADJUSTMENTS TO THE VALUE OF CERTAIN HOMESTEAD EXEMPTIONS.
133 Proposing an amendment to the State Constitution to require an
134 adjustment every 5 years for inflation to the value of
135
136 ================= T I T L E A M E N D M E N T ================
137 And the title is amended as follows:
138 Delete line 5
139 and insert:
140 Constitution to require certain adjustments to the