House Bill hb1325

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    Florida House of Representatives - 2001               HJR 1325

        By Representatives McGriff and Greenstein






  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 6 of Article VII of the State

  4         Constitution, relating to finance and taxation,

  5         to allow the Legislature to exempt from ad

  6         valorem taxation the homestead of a person who

  7         becomes totally and permanently disabled in the

  8         line of duty as a full-time, part-time, or

  9         auxiliary law enforcement officer, correctional

10         officer, or correctional probation officer, or

11         as a full-time professional firefighter.

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13  Be It Resolved by the Legislature of the State of Florida:

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15         That the following amendment to Section 6 of Article

16  VII of the State Constitution is agreed to and shall be

17  submitted to the electors of this state for approval or

18  rejection at the next general election or at an earlier

19  special election specifically authorized by law for that

20  purpose:

21                           ARTICLE VII

22                       FINANCE AND TAXATION

23         SECTION 6.  Homestead exemptions.--

24         (a)  Every person who has the legal or equitable title

25  to real estate and maintains thereon the permanent residence

26  of the owner, or another legally or naturally dependent upon

27  the owner, shall be exempt from taxation thereon, except

28  assessments for special benefits, up to the assessed valuation

29  of five thousand dollars, upon establishment of right thereto

30  in the manner prescribed by law.  The real estate may be held

31  by legal or equitable title, by the entireties, jointly, in

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    Florida House of Representatives - 2001               HJR 1325

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  1  common, as a condominium, or indirectly by stock ownership or

  2  membership representing the owner's or member's proprietary

  3  interest in a corporation owning a fee or a leasehold

  4  initially in excess of ninety-eight years.

  5         (b)  Not more than one exemption shall be allowed any

  6  individual or family unit or with respect to any residential

  7  unit. No exemption shall exceed the value of the real estate

  8  assessable to the owner or, in case of ownership through stock

  9  or membership in a corporation, the value of the proportion

10  which the interest in the corporation bears to the assessed

11  value of the property.

12         (c)  By general law and subject to conditions specified

13  therein, the exemption shall be increased to a total of

14  twenty-five thousand dollars of the assessed value of the real

15  estate for each school district levy. By general law and

16  subject to conditions specified therein, the exemption for all

17  other levies may be increased up to an amount not exceeding

18  ten thousand dollars of the assessed value of the real estate

19  if the owner has attained age sixty-five or is totally and

20  permanently disabled and if the owner is not entitled to the

21  exemption provided in subsection (d).

22         (d)  By general law and subject to conditions specified

23  therein, the exemption shall be increased to a total of the

24  following amounts of assessed value of real estate for each

25  levy other than those of school districts: fifteen thousand

26  dollars with respect to 1980 assessments; twenty thousand

27  dollars with respect to 1981 assessments; twenty-five thousand

28  dollars with respect to assessments for 1982 and each year

29  thereafter. However, such increase shall not apply with

30  respect to any assessment roll until such roll is first

31  determined to be in compliance with the provisions of section

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    Florida House of Representatives - 2001               HJR 1325

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  1  4 by a state agency designated by general law.  This

  2  subsection shall stand repealed on the effective date of any

  3  amendment to section 4 which provides for the assessment of

  4  homestead property at a specified percentage of its just

  5  value.

  6         (e)  By general law and subject to conditions specified

  7  therein, the Legislature may provide to renters, who are

  8  permanent residents, ad valorem tax relief on all ad valorem

  9  tax levies. Such ad valorem tax relief shall be in the form

10  and amount established by general law.

11         (f)  The legislature may, by general law, allow

12  counties or municipalities, for the purpose of their

13  respective tax levies and subject to the provisions of general

14  law, to grant an additional homestead tax exemption not

15  exceeding twenty-five thousand dollars to any person who has

16  the legal or equitable title to real estate and maintains

17  thereon the permanent residence of the owner and who has

18  attained age sixty-five and whose household income, as defined

19  by general law, does not exceed twenty thousand dollars.  The

20  general law must allow counties and municipalities to grant

21  this additional exemption, within the limits prescribed in

22  this subsection, by ordinance adopted in the manner prescribed

23  by general law, and must provide for the periodic adjustment

24  of the income limitation prescribed in this subsection for

25  changes in the cost of living.

26         (g)  By general law and subject to conditions specified

27  therein, the legislature may provide a homestead tax exemption

28  on the entire assessed value of real property owned and used

29  as a homestead by a person who becomes totally and permanently

30  disabled in the line of duty while serving, part-time or

31  full-time, as a law enforcement officer, a correctional

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    Florida House of Representatives - 2001               HJR 1325

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  1  officer, a correctional probation officer, an auxiliary law

  2  enforcement officer, an auxiliary correctional officer, or an

  3  auxiliary correctional probation officer or while serving as a

  4  full-time professional firefighter.

  5         BE IT FURTHER RESOLVED that the following statement be

  6  placed on the ballot:

  7                     CONSTITUTIONAL AMENDMENT

  8                      ARTICLE VII, SECTION 4

  9         EXEMPTION FROM AD VALOREM TAX ON HOMESTEAD FOR DISABLED

10  LAW ENFORCEMENT OFFICERS AND FIREFIGHTERS.--Proposing an

11  amendment to the State Constitution to allow the Legislature

12  to exempt from ad valorem taxation the entire assessed value

13  of homestead property owned by a person who becomes totally

14  and permanently disabled in the line of duty as a part-time,

15  full-time, or auxiliary law enforcement officer, correctional

16  officer, or correctional probation officer or as a full-time,

17  professional firefighter.

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