Florida Senate - 2011                                    SJR 808
       
       
       
       By Senator Diaz de la Portilla
       
       
       
       
       36-00692-11                                            2011808__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing amendments to Sections 2
    3         and 6 of Article VII of the State Constitution to
    4         authorize counties to exempt the homesteads of
    5         eligible senior citizens from increases in ad valorem
    6         taxation.
    7  
    8  Be It Resolved by the Legislature of the State of Florida:
    9  
   10         That the following amendments to Sections 2 and 6 of
   11  Article VII of the State Constitution are agreed to and shall be
   12  submitted to the electors of this state for approval or
   13  rejection at the next general election or at an earlier special
   14  election specifically authorized by law for that purpose:
   15                             ARTICLE VII                           
   16                        FINANCE AND TAXATION                       
   17         SECTION 2. Taxes; rate.—All ad valorem taxation shall be at
   18  a uniform rate within each taxing unit, except the taxes on
   19  intangible personal property may be at different rates but shall
   20  never exceed two mills on the dollar of assessed value;
   21  provided, as to any obligations secured by mortgage, deed of
   22  trust, or other lien on real estate wherever located, an
   23  intangible tax of not more than two mills on the dollar may be
   24  levied by law to be in lieu of all other intangible assessments
   25  on such obligations. The uniformity requirement does not apply
   26  to the ad valorem taxation of a homestead owned by an eligible
   27  person which is exempt from increases in ad valorem taxation
   28  pursuant to subsection (f) of Section 6.
   29         SECTION 6. Homestead exemptions.—
   30         (a) Every person who has the legal or equitable title to
   31  real estate and maintains thereon the permanent residence of the
   32  owner, or another legally or naturally dependent upon the owner,
   33  shall be exempt from taxation thereon, except assessments for
   34  special benefits, up to the assessed valuation of twenty-five
   35  thousand dollars and, for all levies other than school district
   36  levies, on the assessed valuation greater than fifty thousand
   37  dollars and up to seventy-five thousand dollars, upon
   38  establishment of right thereto in the manner prescribed by law.
   39  The real estate may be held by legal or equitable title, by the
   40  entireties, jointly, in common, as a condominium, or indirectly
   41  by stock ownership or membership representing the owner’s or
   42  member’s proprietary interest in a corporation owning a fee or a
   43  leasehold initially in excess of ninety-eight years. The
   44  exemption shall not apply with respect to any assessment roll
   45  until such roll is first determined to be in compliance with the
   46  provisions of section 4 by a state agency designated by general
   47  law. This exemption is repealed on the effective date of any
   48  amendment to this Article which provides for the assessment of
   49  homestead property at less than just value.
   50         (b) Not more than one exemption shall be allowed any
   51  individual or family unit or with respect to any residential
   52  unit. No exemption shall exceed the value of the real estate
   53  assessable to the owner or, in case of ownership through stock
   54  or membership in a corporation, the value of the proportion
   55  which the interest in the corporation bears to the assessed
   56  value of the property.
   57         (c) By general law and subject to conditions specified
   58  therein, the Legislature may provide to renters, who are
   59  permanent residents, ad valorem tax relief on all ad valorem tax
   60  levies. Such ad valorem tax relief shall be in the form and
   61  amount established by general law.
   62         (d) The legislature may, by general law, allow counties or
   63  municipalities, for the purpose of their respective tax levies
   64  and subject to the provisions of general law, to grant an
   65  additional homestead tax exemption not exceeding fifty thousand
   66  dollars to any person who has the legal or equitable title to
   67  real estate and maintains thereon the permanent residence of the
   68  owner and who has attained age sixty-five and whose household
   69  income, as defined by general law, does not exceed twenty
   70  thousand dollars. The general law must allow counties and
   71  municipalities to grant this additional exemption, within the
   72  limits prescribed in this subsection, by ordinance adopted in
   73  the manner prescribed by general law, and must provide for the
   74  periodic adjustment of the income limitation prescribed in this
   75  subsection for changes in the cost of living.
   76         (e) Each veteran who is age 65 or older who is partially or
   77  totally permanently disabled shall receive a discount from the
   78  amount of the ad valorem tax otherwise owed on homestead
   79  property the veteran owns and resides in if the disability was
   80  combat related, the veteran was a resident of this state at the
   81  time of entering the military service of the United States, and
   82  the veteran was honorably discharged upon separation from
   83  military service. The discount shall be in a percentage equal to
   84  the percentage of the veteran’s permanent, service-connected
   85  disability as determined by the United States Department of
   86  Veterans Affairs. To qualify for the discount granted by this
   87  subsection, an applicant must submit to the county property
   88  appraiser, by March 1, proof of residency at the time of
   89  entering military service, an official letter from the United
   90  States Department of Veterans Affairs stating the percentage of
   91  the veteran’s service-connected disability and such evidence
   92  that reasonably identifies the disability as combat related, and
   93  a copy of the veteran’s honorable discharge. If the property
   94  appraiser denies the request for a discount, the appraiser must
   95  notify the applicant in writing of the reasons for the denial,
   96  and the veteran may reapply. The Legislature may, by general
   97  law, waive the annual application requirement in subsequent
   98  years. This subsection shall take effect December 7, 2006, is
   99  self-executing, and does not require implementing legislation.
  100         (f) A county may, by ordinance and in the manner prescribed
  101  by general law, exempt the homesteads of eligible persons from
  102  increases in the combined amount of ad valorem taxes that may be
  103  levied by the county and the school district, municipalities,
  104  water management district, and other special districts in the
  105  county. As used in this subsection, the term “eligible persons”
  106  means individuals who receive the homestead exemption under
  107  subsection (a); are age 65 or older; and whose household income,
  108  as defined by general law, is $50,000 per year or less, as
  109  adjusted for inflation pursuant to general law.
  110         BE IT FURTHER RESOLVED that the following statement be
  111  placed on the ballot:
  112                      CONSTITUTIONAL AMENDMENT                     
  113                    ARTICLE VII, SECTIONS 2 and 3                  
  114         AUTHORIZING THE EXEMPTION OF HOMESTEADS OF SOME SENIOR
  115  CITIZENS FROM INCREASES IN AD VALOREM TAXES.—The State
  116  Constitution requires counties, school districts,
  117  municipalities, and special districts to levy ad valorem taxes
  118  at a uniform rate within the taxing unit. This proposed
  119  amendment creates an exception to the uniformity requirement.
  120  Specifically, the amendment allows a county, by ordinance and in
  121  the manner prescribed by general law, to exempt the homesteads
  122  of eligible persons from increases in the combined amount of ad
  123  valorem taxes that may be levied by the county, school district,
  124  municipalities, water management district, and other special
  125  districts in the county. As used in the amendment, the term
  126  “eligible persons” means individuals who receive the homestead
  127  exemption; are age 65 or older; and whose household income, as
  128  defined by general law, is $50,000 per year or less, as adjusted
  129  for inflation pursuant to general law.