Florida Senate - 2019                        COMMITTEE AMENDMENT
       Bill No. SJR 344
       
       
       
       
       
       
                                Ì825478SÎ825478                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Community Affairs (Diaz) recommended the
       following:
       
    1         Senate Amendment (with ballot and title amendments)
    2  
    3         Delete everything after the resolving clause
    4  and insert:
    5         That the following amendment to Section 4 of Article VII
    6  and the creation of a new section in Article XII of the State
    7  Constitution are agreed to and shall be submitted to the
    8  electors of this state for approval or rejection at the next
    9  general election or at an earlier special election specifically
   10  authorized by law for that purpose:
   11                             ARTICLE VII                           
   12                        FINANCE AND TAXATION                       
   13         SECTION 4. Taxation; assessments.—
   14         By general law regulations shall be prescribed which shall
   15  secure a just valuation of all property for ad valorem taxation,
   16  provided:
   17         (a) Agricultural land, land producing high water recharge
   18  to Florida’s aquifers, or land used exclusively for
   19  noncommercial recreational purposes may be classified by general
   20  law and assessed solely on the basis of character or use.
   21         (b) As provided by general law and subject to conditions,
   22  limitations, and reasonable definitions specified therein, land
   23  used for conservation purposes shall be classified by general
   24  law and assessed solely on the basis of character or use.
   25         (c) Pursuant to general law tangible personal property held
   26  for sale as stock in trade and livestock may be valued for
   27  taxation at a specified percentage of its value, may be
   28  classified for tax purposes, or may be exempted from taxation.
   29         (d) All persons entitled to a homestead exemption under
   30  Section 6 of this Article shall have their homestead assessed at
   31  just value as of January 1 of the year following the effective
   32  date of this amendment. This assessment shall change only as
   33  provided in this subsection.
   34         (1) Assessments subject to this subsection shall be changed
   35  annually on January 1st of each year; but those changes in
   36  assessments shall not exceed the lower of the following:
   37         a. Three percent (3%) of the assessment for the prior year.
   38         b. The percent change in the Consumer Price Index for all
   39  urban consumers, U.S. City Average, all items 1967=100, or
   40  successor reports for the preceding calendar year as initially
   41  reported by the United States Department of Labor, Bureau of
   42  Labor Statistics.
   43         (2) No assessment shall exceed just value.
   44         (3) After any change of ownership, as provided by general
   45  law, homestead property shall be assessed at just value as of
   46  January 1 of the following year, unless the provisions of
   47  paragraph (8) apply. Thereafter, the homestead shall be assessed
   48  as provided in this subsection.
   49         (4) New homestead property shall be assessed at just value
   50  as of January 1st of the year following the establishment of the
   51  homestead, unless the provisions of paragraph (8) apply. That
   52  assessment shall only change as provided in this subsection.
   53         (5) Changes, additions, reductions, or improvements to
   54  homestead property shall be assessed as provided for by general
   55  law; provided, however, after the adjustment for any change,
   56  addition, reduction, or improvement, the property shall be
   57  assessed as provided in this subsection.
   58         (6) In the event of a termination of homestead status, the
   59  property shall be assessed as provided by general law.
   60         (7) The provisions of this amendment are severable. If any
   61  of the provisions of this amendment shall be held
   62  unconstitutional by any court of competent jurisdiction, the
   63  decision of such court shall not affect or impair any remaining
   64  provisions of this amendment.
   65         (8)a. A person who establishes a new homestead as of
   66  January 1, 2009, or January 1 of any subsequent year and who has
   67  received a homestead exemption pursuant to Section 6 of this
   68  Article as of January 1 of either of the two years immediately
   69  preceding the establishment of the new homestead is entitled to
   70  have the new homestead assessed at less than just value. If this
   71  revision is approved in January of 2008, a person who
   72  establishes a new homestead as of January 1, 2008, is entitled
   73  to have the new homestead assessed at less than just value only
   74  if that person received a homestead exemption on January 1,
   75  2007. The assessed value of the newly established homestead
   76  shall be determined as follows:
   77         1. If the just value of the new homestead is greater than
   78  or equal to the just value of the prior homestead as of January
   79  1 of the year in which the prior homestead was abandoned, the
   80  assessed value of the new homestead shall be the just value of
   81  the new homestead minus an amount equal to the lesser of
   82  $500,000 or the difference between the just value and the
   83  assessed value of the prior homestead as of January 1 of the
   84  year in which the prior homestead was abandoned. Thereafter, the
   85  homestead shall be assessed as provided in this subsection.
   86         2. If the just value of the new homestead is less than the
   87  just value of the prior homestead as of January 1 of the year in
   88  which the prior homestead was abandoned, the assessed value of
   89  the new homestead shall be equal to the just value of the new
   90  homestead divided by the just value of the prior homestead and
   91  multiplied by the assessed value of the prior homestead.
   92  However, if the difference between the just value of the new
   93  homestead and the assessed value of the new homestead calculated
   94  pursuant to this sub-subparagraph is greater than $500,000, the
   95  assessed value of the new homestead shall be increased so that
   96  the difference between the just value and the assessed value
   97  equals $500,000. Thereafter, the homestead shall be assessed as
   98  provided in this subsection.
   99         b. By general law and subject to conditions specified
  100  therein, the legislature shall provide for application of this
  101  paragraph to property owned by more than one person.
  102         (e) The legislature may, by general law, for assessment
  103  purposes and subject to the provisions of this subsection, allow
  104  counties and municipalities to authorize by ordinance that
  105  historic property may be assessed solely on the basis of
  106  character or use. Such character or use assessment shall apply
  107  only to the jurisdiction adopting the ordinance. The
  108  requirements for eligible properties must be specified by
  109  general law.
  110         (f) A county may, in the manner prescribed by general law,
  111  provide for a reduction in the assessed value of homestead
  112  property to the extent of any increase in the assessed value of
  113  that property which results from the construction or
  114  reconstruction of the property for the purpose of providing
  115  living quarters for one or more natural or adoptive grandparents
  116  or parents of the owner of the property or of the owner’s spouse
  117  if at least one of the grandparents or parents for whom the
  118  living quarters are provided is 62 years of age or older. Such a
  119  reduction may not exceed the lesser of the following:
  120         (1) The increase in assessed value resulting from
  121  construction or reconstruction of the property.
  122         (2) Twenty percent of the total assessed value of the
  123  property as improved.
  124         (g) For all levies other than school district levies,
  125  assessments of residential real property, as defined by general
  126  law, which contains nine units or fewer and which is not subject
  127  to the assessment limitations set forth in subsections (a)
  128  through (d) shall change only as provided in this subsection.
  129         (1) Assessments subject to this subsection shall be changed
  130  annually on the date of assessment provided by law; but those
  131  changes in assessments shall not exceed ten percent (10%) of the
  132  assessment for the prior year.
  133         (2) No assessment shall exceed just value.
  134         (3) After a change of ownership or control, as defined by
  135  general law, including any change of ownership of a legal entity
  136  that owns the property, such property shall be assessed at just
  137  value as of the next assessment date. Thereafter, such property
  138  shall be assessed as provided in this subsection.
  139         (4) Changes, additions, reductions, or improvements to such
  140  property shall be assessed as provided for by general law;
  141  however, after the adjustment for any change, addition,
  142  reduction, or improvement, the property shall be assessed as
  143  provided in this subsection.
  144         (h) For all levies other than school district levies,
  145  assessments of real property that is not subject to the
  146  assessment limitations set forth in subsections (a) through (d)
  147  and (g) shall change only as provided in this subsection.
  148         (1) Assessments subject to this subsection shall be changed
  149  annually on the date of assessment provided by law; but those
  150  changes in assessments shall not exceed ten percent (10%) of the
  151  assessment for the prior year.
  152         (2) No assessment shall exceed just value.
  153         (3) The legislature must provide that such property shall
  154  be assessed at just value as of the next assessment date after a
  155  qualifying improvement, as defined by general law, is made to
  156  such property. Thereafter, such property shall be assessed as
  157  provided in this subsection.
  158         (4) The legislature may provide that such property shall be
  159  assessed at just value as of the next assessment date after a
  160  change of ownership or control, as defined by general law,
  161  including any change of ownership of the legal entity that owns
  162  the property. Thereafter, such property shall be assessed as
  163  provided in this subsection.
  164         (5) Changes, additions, reductions, or improvements to such
  165  property shall be assessed as provided for by general law;
  166  however, after the adjustment for any change, addition,
  167  reduction, or improvement, the property shall be assessed as
  168  provided in this subsection.
  169         (i) The legislature, by general law and subject to
  170  conditions specified therein, may prohibit the consideration of
  171  the following in the determination of the assessed value of real
  172  property:
  173         (1) Any change or improvement to real property used for
  174  residential purposes made to improve the property’s resistance
  175  to wind damage.
  176         (2) The installation of a solar or renewable energy source
  177  device.
  178         (j)(1) The assessment of the following working waterfront
  179  properties shall be based upon the current use of the property:
  180         a. Land used predominantly for commercial fishing purposes.
  181         b. Land that is accessible to the public and used for
  182  vessel launches into waters that are navigable.
  183         c. Marinas and drystacks that are open to the public.
  184         d. Water-dependent marine manufacturing facilities,
  185  commercial fishing facilities, and marine vessel construction
  186  and repair facilities and their support activities.
  187         (2) The assessment benefit provided by this subsection is
  188  subject to conditions and limitations and reasonable definitions
  189  as specified by the legislature by general law.
  190         (k)By general law, and subject to conditions specified
  191  therein, the legislature may, for school district levy purposes,
  192  prohibit increases in the assessed value of property qualifying
  193  for a homestead exemption under section 6 of this article, if
  194  the legal or equitable title to the property is held by a person
  195  who:
  196         (1) Has attained age sixty-five; and
  197         (2)Has held legal or equitable title to the property and
  198  maintained permanent residence thereon for at least twenty-five
  199  years.
  200                             ARTICLE XII                           
  201                              SCHEDULE                             
  202         Assessment limitation for school district levy purposes for
  203  certain persons who have attained age sixty-five.This section
  204  and the amendment to Section 4 of Article VII authorizing the
  205  legislature, for school district levy purposes, to prohibit
  206  increases in the assessed value of homestead property if the
  207  legal or equitable title to the property is held by a person who
  208  has attained age sixty-five and if he or she has held legal or
  209  equitable title to the property and maintained permanent
  210  residence thereon for at least twenty-five years, shall take
  211  effect January 1, 2021.
  212  
  213  ====== B A L L O T  S T A T E M E N T  A M E N D M E N T ======
  214  And the ballot statement is amended as follows:
  215         Delete everything after the resolving clause
  216  and insert:
  217                      CONSTITUTIONAL AMENDMENT                     
  218                       ARTICLE VII, SECTION 4                      
  219                             ARTICLE XII                           
  220         HOMESTEAD ASSESSMENT LIMITATION FOR SCHOOL DISTRICT LEVY
  221  PURPOSES FOR CERTAIN PERSONS AGE 65 OR OLDER.—Authorizes the
  222  Legislature, by general law, to prohibit increases in the
  223  assessed value of homestead property, for school district levy
  224  purposes, if the legal or equitable title to the property is
  225  held by a person who is 65 years of age or older and if he or
  226  she has held such title and maintained permanent residence on
  227  the property for at least 25 years. This amendment takes effect
  228  January 1, 2021.
  229  
  230  ================= T I T L E  A M E N D M E N T ================
  231  And the title is amended as follows:
  232         Delete everything before the resolving clause
  233  and insert:
  234                       Senate Joint Resolution                     
  235         A joint resolution proposing an amendment to Section 4
  236         of Article VII and the creation of a new section in
  237         Article XII of the State Constitution to authorize the
  238         Legislature, by general law, to prohibit increases in
  239         the assessed value of homestead property, for school
  240         district levy purposes, if the legal or equitable
  241         title to the property is held by a person who is 65
  242         years of age or older and if he or she has held such
  243         title and maintained permanent residence on the
  244         property for at least 25 years, and to provide an
  245         effective date.