Florida Senate - 2012                            CS for SJR 1056
       
       
       
       By the Committee on Military Affairs, Space, and Domestic
       Security; and Senator Norman
       
       
       
       583-02475-12                                          20121056c1
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII and the creation of Section 32 of
    4         Article XII of the State Constitution to allow the
    5         Legislature by general law to provide ad valorem
    6         homestead property tax relief to the surviving spouse
    7         of a military veteran who died from service-connected
    8         causes while on active duty or a surviving spouse of a
    9         first responder who died in the line of duty, provide
   10         definitions with respect thereto, and provide an
   11         effective date.
   12  
   13  Be It Resolved by the Legislature of the State of Florida:
   14  
   15         That the following amendment to Section 6 of Article VII
   16  and the creation of Section 32 of Article XII of the State
   17  Constitution are agreed to and shall be submitted to the
   18  electors of this state for approval or rejection at the next
   19  general election or at an earlier special election specifically
   20  authorized by law for that purpose:
   21                             ARTICLE VII                           
   22                        FINANCE AND TAXATION                       
   23         SECTION 6. Homestead exemptions.—
   24         (a) Every person who has the legal or equitable title to
   25  real estate and maintains thereon the permanent residence of the
   26  owner, or another legally or naturally dependent upon the owner,
   27  shall be exempt from taxation thereon, except assessments for
   28  special benefits, up to the assessed valuation of twenty-five
   29  thousand dollars and, for all levies other than school district
   30  levies, on the assessed valuation greater than fifty thousand
   31  dollars and up to seventy-five thousand dollars, upon
   32  establishment of right thereto in the manner prescribed by law.
   33  The real estate may be held by legal or equitable title, by the
   34  entireties, jointly, in common, as a condominium, or indirectly
   35  by stock ownership or membership representing the owner’s or
   36  member’s proprietary interest in a corporation owning a fee or a
   37  leasehold initially in excess of ninety-eight years. The
   38  exemption shall not apply with respect to any assessment roll
   39  until such roll is first determined to be in compliance with the
   40  provisions of section 4 by a state agency designated by general
   41  law. This exemption is repealed on the effective date of any
   42  amendment to this Article which provides for the assessment of
   43  homestead property at less than just value.
   44         (b) Not more than one exemption shall be allowed any
   45  individual or family unit or with respect to any residential
   46  unit. No exemption shall exceed the value of the real estate
   47  assessable to the owner or, in case of ownership through stock
   48  or membership in a corporation, the value of the proportion
   49  which the interest in the corporation bears to the assessed
   50  value of the property.
   51         (c) By general law and subject to conditions specified
   52  therein, the Legislature may provide to renters, who are
   53  permanent residents, ad valorem tax relief on all ad valorem tax
   54  levies. Such ad valorem tax relief shall be in the form and
   55  amount established by general law.
   56         (d) The legislature may, by general law, allow counties or
   57  municipalities, for the purpose of their respective tax levies
   58  and subject to the provisions of general law, to grant an
   59  additional homestead tax exemption not exceeding fifty thousand
   60  dollars to any person who has the legal or equitable title to
   61  real estate and maintains thereon the permanent residence of the
   62  owner and who has attained age sixty-five and whose household
   63  income, as defined by general law, does not exceed twenty
   64  thousand dollars. The general law must allow counties and
   65  municipalities to grant this additional exemption, within the
   66  limits prescribed in this subsection, by ordinance adopted in
   67  the manner prescribed by general law, and must provide for the
   68  periodic adjustment of the income limitation prescribed in this
   69  subsection for changes in the cost of living.
   70         (e) Each veteran who is age 65 or older who is partially or
   71  totally permanently disabled shall receive a discount from the
   72  amount of the ad valorem tax otherwise owed on homestead
   73  property the veteran owns and resides in if the disability was
   74  combat related, the veteran was a resident of this state at the
   75  time of entering the military service of the United States, and
   76  the veteran was honorably discharged upon separation from
   77  military service. The discount shall be in a percentage equal to
   78  the percentage of the veteran’s permanent, service-connected
   79  disability as determined by the United States Department of
   80  Veterans Affairs. To qualify for the discount granted by this
   81  subsection, an applicant must submit to the county property
   82  appraiser, by March 1, proof of residency at the time of
   83  entering military service, an official letter from the United
   84  States Department of Veterans Affairs stating the percentage of
   85  the veteran’s service-connected disability and such evidence
   86  that reasonably identifies the disability as combat related, and
   87  a copy of the veteran’s honorable discharge. If the property
   88  appraiser denies the request for a discount, the appraiser must
   89  notify the applicant in writing of the reasons for the denial,
   90  and the veteran may reapply. The Legislature may, by general
   91  law, waive the annual application requirement in subsequent
   92  years. This subsection shall take effect December 7, 2006, is
   93  self-executing, and does not require implementing legislation.
   94         (f)(1) By general law and subject to conditions and
   95  limitations specified therein, the Legislature may provide ad
   96  valorem tax relief equal to the total amount or a portion of the
   97  ad valorem tax otherwise owed on homestead property to the
   98  surviving spouse of:
   99         a.A veteran who died from service-connected causes while
  100  on active duty as a member of the United States Armed Forces.
  101         b.A first responder who died in the line of duty.
  102         (2) As used in this subsection and as further defined by
  103  general law, the term:
  104         a. “First responder” means a law enforcement officer, a
  105  correctional officer, a firefighter, an emergency medical
  106  technician, or a paramedic.
  107         b. “In the line of duty” means arising out of and in the
  108  actual performance of duty required by employment as a first
  109  responder.
  110                             ARTICLE XII                           
  111                              SCHEDULE                             
  112         SECTION 32. Ad valorem tax relief for surviving spouses of
  113  veterans who died from service-connected causes and first
  114  responders who died in the line of duty.—This section and the
  115  amendment to Section 6 of Article VII permitting the legislature
  116  to provide ad valorem tax relief to surviving spouses of
  117  veterans who died from service-connected causes and first
  118  responders who died in the line of duty shall take effect
  119  January 1, 2013.
  120         BE IT FURTHER RESOLVED that the following statement be
  121  placed on the ballot:
  122                      CONSTITUTIONAL AMENDMENT                     
  123                       ARTICLE VII, SECTION 6                      
  124                       ARTICLE XII, SECTION 32                     
  125         HOMESTEAD PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF
  126  MILITARY VETERAN OR FIRST RESPONDER.—Proposing an amendment to
  127  the State Constitution to authorize the Legislature to provide
  128  by general law ad valorem homestead property tax relief to the
  129  surviving spouse of a military veteran who died from service
  130  connected causes while on active duty or to the surviving spouse
  131  of a first responder who died in the line of duty. The amendment
  132  authorizes the Legislature to totally exempt or partially exempt
  133  such surviving spouse’s homestead property from ad valorem
  134  taxation. The amendment defines a first responder as a law
  135  enforcement officer, a correctional officer, a firefighter, an
  136  emergency medical technician, or a paramedic. This amendment
  137  takes effect January 1, 2013.