Amendment
Bill No. 0002D

Amendment No. 077109

CHAMBER ACTION
Senate		House
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1	Representative(s) Robaina offered the following:
2
3	Amendment to Amendment (749169) (with schedule, ballot, and
4	title amendments)
5	Remove line(s) 242-357 and insert:
6	five thousand dollars and, for all levies other than school
7	district levies and levies of municipal service taxing units,
8	special districts dependent to a county or municipality, and
9	independent special taxing districts, the predominant function
10	of which is to provide emergency medical or fire rescue
11	services, on the assessed valuation greater than fifty thousand
12	dollars and up to seventy-five thousand dollars, upon
13	establishment of right thereto in the manner prescribed by law.
14	The real estate may be held by legal or equitable title, by the
15	entireties, jointly, in common, as a condominium, or indirectly
16	by stock ownership or membership representing the owner's or
17	member's proprietary interest in a corporation owning a fee or a
18	leasehold initially in excess of ninety-eight years. The
19	exemption shall not apply with respect to any assessment roll
20	until such roll is first determined to be in compliance with the
21	provisions of section 4 by a state agency designated by general
22	law. This exemption is repealed on the effective date of any
23	amendment to this Article which provides for the assessment of
24	homestead property at less than just value.
25	(b)  Not more than one exemption shall be allowed any
26	individual or family unit or with respect to any residential
27	unit. No exemption shall exceed the value of the real estate
28	assessable to the owner or, in case of ownership through stock
29	or membership in a corporation, the value of the proportion
30	which the interest in the corporation bears to the assessed
31	value of the property.
32	(c)  As provided by general law and subject to conditions
33	specified therein, each person who establishes the right to
34	receive the homestead exemption provided in subsection (a)
35	within one year after purchasing the homestead property and who
36	had not previously owned property receiving the homestead
37	exemption provided in subsection (a) is entitled to an
38	additional homestead exemption in an amount equal to twenty-five
39	percent of the homestead property's just value on January 1 of
40	the year the homestead exemption is established, not to exceed
41	twenty-five percent of the median just value of homesteads in
42	the county in which the homestead is located in the year prior
43	to establishing the new homestead. This exemption is not
44	available if any owner of the property has previously owned
45	property that received the homestead exemption provided in
46	subsection (a). The additional homestead exemption shall be
47	reduced each year by the difference between the homestead's just
48	value and assessed value as determined under subsection (c) of
49	Section 4 of this Article until the value of the exemption is
50	reduced to zero. The exemption provided under this subsection
51	shall apply to all levies other than school district levies and
52	levies of municipal service taxing units, special districts
53	dependent to a county or municipality, and independent special
54	taxing districts, the predominant function of which is to
55	provide emergency medical or fire rescue services By general law
56	and subject to conditions specified therein, the exemption shall
57	be increased to a total of twenty-five thousand dollars of the
58	assessed value of the real estate for each school district levy.
59	By general law and subject to conditions specified therein, the
60	exemption for all other levies may be increased up to an amount
61	not exceeding ten thousand dollars of the assessed value of the
62	real estate if the owner has attained age sixty-five or is
63	totally and permanently disabled and if the owner is not
64	entitled to the exemption provided in subsection (d).
65	(d)  By general law and subject to conditions specified
66	therein, the exemption shall be increased to a total of the
67	following amounts of assessed value of real estate for each levy
68	other than those of school districts: fifteen thousand dollars
69	with respect to 1980 assessments; twenty thousand dollars with
70	respect to 1981 assessments; twenty-five thousand dollars with
71	respect to assessments for 1982 and each year thereafter.
72	However, such increase shall not apply with respect to any
73	assessment roll until such roll is first determined to be in
74	compliance with the provisions of section 4 by a state agency
75	designated by general law. This subsection shall stand repealed
76	on the effective date of any amendment to section 4 which
77	provides for the assessment of homestead property at a specified
78	percentage of its just value.
79	(d)(e)  By general law and subject to conditions specified
80	therein, the Legislature may provide to renters, who are
81	permanent residents, ad valorem tax relief on all ad valorem tax
82	levies. Such ad valorem tax relief shall be in the form and
83	amount established by general law.
84	(e)(f)  The legislature may, by general law, allow counties
85	or municipalities, for the purpose of their respective tax
86	levies and subject to the provisions of general law, to grant an
87	additional homestead tax exemption not exceeding fifty thousand
88	dollars to any person who has the legal or equitable title to
89	real estate and maintains thereon the permanent residence of the
90	owner and who has attained age sixty-five and whose household
91	income, as defined by general law, does not exceed twenty
92	thousand dollars. The general law must allow counties and
93	municipalities to grant this additional exemption, within the
94	limits prescribed in this subsection, by ordinance adopted in
95	the manner prescribed by general law, and must provide for the
96	periodic adjustment of the income limitation prescribed in this
97	subsection for changes in the cost of living.
98	(f)(g)  Each veteran who is age 65 or older who is
99	partially or totally permanently disabled shall receive a
100	discount from the amount of the ad valorem tax otherwise owed on
101	homestead property the veteran owns and resides in if the
102	disability was combat related, the veteran was a resident of
103	this state at the time of entering the military service of the
104	United States, and the veteran was honorably discharged upon
105	separation from military service. The discount shall be in a
106	percentage equal to the percentage of the veteran's permanent,
107	service-connected disability as determined by the United States
108	Department of Veterans Affairs. To qualify for the discount
109	granted by this subsection, an applicant must submit to the
110	county property appraiser, by March 1, proof of residency at the
111	time of entering military service, an official letter from the
112	United States Department of Veterans Affairs stating the
113	percentage of the veteran's service-connected disability and
114	such evidence that reasonably identifies the disability as
115	combat related, and a copy of the veteran's honorable discharge.
116	If the property appraiser denies the request for a discount, the
117	appraiser must notify the applicant in writing of the reasons
118	for the denial, and the veteran may reapply. The Legislature
119	may, by general law, waive the annual application requirement in
120	subsequent years. This subsection shall take effect December 7,
121	2006, is self-executing, and does not require implementing
122	legislation.
123	(g)  Real property owned and used as a homestead by a
124	person who has attained age sixty-five and whose household
125	income, as defined by general law, does not exceed $23,604 is
126	exempt from ad valorem taxation. The legislature shall provide
127	for an annual adjustment of the income limitation prescribed in
128	this subsection for changes in the cost of living and may
129	provide additional financial eligibility requirements or other
130	eligibility requirements.
131
132	-----------------------------------------------------
133	S C H E D U L E  A M E N D M E N T
134	Remove line(s) 488-493 and insert:
135	property, providing an additional alternative homestead
136	exemption, providing an additional $25,000 homestead exemption
137	exclusive of certain taxing authorities, authorizing transfer of
138	the cumulative benefit from the limitations on the assessment of
139	homestead property, providing an additional homestead exemption
140	for first-time homestead property owners exclusive of certain
141	taxing authorities, providing a complete homestead exemption for
142	low-income seniors, creating a limitation on annual assessment
143	increases for specified real property, providing for
144
145	-----------------------------------------------------
146	B A L L O T  A M E N D M E N T
147	Remove line(s) 518-581 and insert:
148	homestead property, this revision: (1) adds an additional
149	homestead exemption for most homestead owners excluding levies
150	by certain taxing authorities, (2) exempts certain low-income
151	seniors from ad valorem tax on their homesteads, (3) provides an
152	additional homestead exemption, excluding levies by certain
153	taxing authorities, that diminishes over time for first-time
154	Florida homebuyers, and (4) provides for the transfer of
155	Save-Our-Homes benefits that are not related to school district
156	levies. With respect to nonhomestead property, this revision
157	allows the Legislature to provide by law for the assessment of
158	(4) affordable housing and (5) certain waterfront property under
159	specific circumstances, (6) provides a $25,000 exemption for
160	tangible personal property, and (7) provides for limitations on
161	assessment increases for real property that is not homestead
162	property. Further, this revision (8) requires the Legislature to
163	limit the authority of local governments other than school
164	districts to increase property taxes, and (9) requires all
165	county property appraisers or persons responsible for the duties
166	of a property appraiser in certain counties in which the office
167	of property appraiser has been abolished to be elected.
168	In more detail, this revision:
169	(1)  Increases the homestead exemption by providing an
170	additional $25,000 homestead exemption for the portion of the
171	assessed value above $50,000 up to $75,000.  This exemption does
172	not apply to school district levies or levies of municipal
173	service taxing units, special districts dependent to a county or
174	municipality, and independent special taxing districts, the
175	predominant function of which is to provide emergency medical or
176	fire rescue services.
177	(2)  Exempts certain low-income seniors from ad valorem tax
178	on their homes. Persons 65 or older whose household income is
179	less than $23,604, adjusted annually for inflation, will be
180	totally exempt from ad valorem taxes, including school taxes, on
181	their homestead property.
182	(3)  Provides an increased exemption for first-time Florida
183	homebuyers beginning in 2008. First-time homebuyers in Florida
184	who qualify for homestead exemption will be eligible for an
185	additional exemption equal to 25 percent of the assessed value
186	of their new home, not to exceed 25 percent of the county median
187	homestead just value for the prior year. The amount of the
188	exemption will decrease each year by the amount of the home's
189	Save Our Homes benefit. When the amount of the home's Save Our
190	Homes benefit meets or exceeds this exemption, the exemption is
191	lost. This exemption also is available to 2007 first-time
192	homebuyers who qualify for homestead exemption January 1, 2008.
193	This exemption does not apply to school district levies or
194	levies of municipal service taxing units, special districts
195	dependent to a county or municipality, and independent special
196	taxing districts, the predominant function of which is to
197	provide emergency medical or fire rescue services.
198	(4)  Provides for the transfer of cumulative Save-Our-Homes
199	benefits in a manner that does not affect school district
200	levies. Homestead property owners will be able to transfer their
201	Save-Our-Homes benefit to a new homestead within 2 years after
202	relinquishing their previous homestead; except, if the new
203	homestead is established on January 1, 2008, the previous
204	homestead must have been relinquished in 2007. If the new
205	homestead has a higher just value than the old one, the benefit
206	can be transferred; if the new homestead has a lower just value,
207	the amount of benefit transferred will be reduced in proportion
208	of the just value of the new homestead to the just value of the
209	old homestead. The transferred benefit may not exceed $1
210	million. This provision does not apply to school district levies
211	on the new homestead.
212	(5)  Provides for assessing certain rent-restricted
213	affordable housing property as provided by general law. This
214	provision does not apply to school district levies.
215	(6)  Provides for assessing certain waterfront property
216	used for commercial fishing, commercial water-dependent
217	activities, and public access as provided by general law. This
218	provision does not apply to school district levies.
219	(7)  Authorizes an exemption from ad valorem taxes of
220	$25,000 of assessed value of tangible personal property. This
221	provision applies to all tax levies.
222	(8)  Creates a limitation on assessment increases for
223	specified real property that is not entitled to the homestead
224	exemption.
225	(9)  Requires the Legislature to limit the authority of
226	counties, municipalities, and special districts to increase ad
227	valorem taxes.
228	(10)  Requires each county to elect a property appraiser or
229
230	-----------------------------------------------------
231	T I T L E  A M E N D M E N T
232	Remove line(s) 620-622 and insert:
233	property, to increase the homestead exemption excluding certain
234	levies, to create an additional homestead exemption for first-
235	time homestead property owners excluding certain levies, to
236	provide for a complete homestead exemption for low-income
237	seniors, to require the

CODING: Words stricken are deletions; words underlined are additions.