| 1 | Representative(s) Robaina offered the following: |
| 2 |
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| 3 | Amendment to Senate Amendment (583214) (with schedule, |
| 4 | ballot, and title amendments) |
| 5 | On page 8, between line(s) 26 and 27, |
| 6 | insert: |
| 7 | (h) As defined by general law, land that is used |
| 8 | predominantly for commercial fishing purposes, used |
| 9 | predominantly for commercial or industrial water-dependent |
| 10 | activities, or used for public access to waters that are |
| 11 | navigable shall be assessed based upon the current use of the |
| 12 | property and not the highest and best use of the property. |
| 13 | Marinas and drystacks that are open to the public, water- |
| 14 | dependent marine manufacturing facilities, commercial fishing |
| 15 | facilities, and marine repair facilities and their support |
| 16 | facilities shall also be assessed based upon the current use of |
| 17 | the property and not the highest and best use of the property. |
| 18 | By general law, adopted by a three-fifths vote of the |
| 19 | legislature, other water-dependent facilities may also be |
| 20 | assessed as provided herein. For purposes of this subsection, |
| 21 | the term "water-dependent activity" means any activity that can |
| 22 | be conducted only on, in, over, or adjacent to waters that are |
| 23 | navigable and that requires direct access to navigable water and |
| 24 | involves the use of navigable water as an integral part of such |
| 25 | activity. This subsection shall apply to all levies other than |
| 26 | school district levies. |
| 27 |
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| 28 | ----------------------------------------------------- |
| 29 | S C H E D U L E A M E N D M E N T |
| 30 | On page 12, line(s) 10, |
| 31 | remove: all of said line, |
| 32 |
|
| 33 | and insert: |
| 34 | property, providing for assessing certain waterfront and marine |
| 35 | lands and facilities based on current use and not on highest and |
| 36 | best use, and this section, if submitted to the electors of |
| 37 |
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| 38 | ----------------------------------------------------- |
| 39 | B A L L O T A M E N D M E N T |
| 40 | On page 13, line 14, to page 14, line 14, |
| 41 | remove: all of said lines, |
| 42 |
|
| 43 | and insert: |
| 44 | exemption for tangible personal property, (4) provides for |
| 45 | limitations on assessment increases for specified real property |
| 46 | that is not homestead property for levies other than school |
| 47 | district levies, and (5) provides for assessments of specified |
| 48 | waterfront and marine lands and facilities based upon current |
| 49 | use and not highest and best use. |
| 50 | In more detail, this revision: |
| 51 | (1) Increases the homestead exemption by exempting the |
| 52 | assessed value greater than $50,000 and up to $75,000. This |
| 53 | exemption does not apply to school district levies. |
| 54 | (2) Provides for the transfer of accumulated Save-Our- |
| 55 | Homes benefits. Homestead property owners will be able to |
| 56 | transfer their Save-Our-Homes benefit to a new homestead within |
| 57 | 1 year and not more than 2 years after relinquishing their |
| 58 | previous homestead; except, if this revision is approved by the |
| 59 | electors in January of 2008 and if the new homestead is |
| 60 | established on January 1, 2008, the previous homestead must have |
| 61 | been relinquished in 2007. If the new homestead has a higher |
| 62 | just value than the old one, the accumulated benefit can be |
| 63 | transferred; if the new homestead has a lower just value, the |
| 64 | amount of benefit transferred will be reduced. The transferred |
| 65 | benefit may not exceed $500,000. This provision applies to all |
| 66 | tax levies. |
| 67 | (3) Authorizes an exemption from property taxes of $25,000 |
| 68 | of assessed value of tangible personal property. This provision |
| 69 | applies to all tax levies. |
| 70 | (4) Limits the assessment increase for specified real |
| 71 | property that is not entitled to the homestead exemption to 10 |
| 72 | percent each year. Property will be assessed at just value |
| 73 | following an improvement, as defined by general law, and may be |
| 74 | assessed at just value following a change of ownership or |
| 75 | control if provided by general law. This limitation does not |
| 76 | apply to school district levies. This limitation is repealed |
| 77 | effective January 1, 2019, unless renewed by a vote of the |
| 78 | electors in the general election held in 2018. |
| 79 | (5) Requires property assessments based upon current use |
| 80 | and not on highest and best use for land that is used |
| 81 | predominantly for commercial fishing purposes, used |
| 82 | predominantly for commercial or industrial water-dependent |
| 83 | activities, or used for public access to waters that are |
| 84 | navigable, marinas and drystacks that are open to the public, |
| 85 | water-dependent marine manufacturing facilities, commercial |
| 86 | fishing facilities, and marine repair facilities and their |
| 87 | support facilities and authorizes the Legislature by a three- |
| 88 | fifths vote to assess other water-dependent property based on |
| 89 | current use. Specifies application to all levies other than |
| 90 | school district levies. |
| 91 |
|
| 92 | ----------------------------------------------------- |
| 93 | T I T L E A M E N D M E N T |
| 94 | On page 15, line(s) 19, |
| 95 | remove: all of said line, |
| 96 |
|
| 97 | and insert: specified real property, to require assessment of |
| 98 | certain waterfront and marine lands and facilities on a current |
| 99 | use basis, to increase the |