(LATE FILED)	Amendment
Bill No. 7001D

Amendment No. 069991

CHAMBER ACTION
Senate		House
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1	Representative(s) Richardson offered the following:
2
3	Substitute Amendment for Amendment (486289) (with ballot
4	statement and title amendments)
5	Remove line(s) 229-472 and insert:
6	five thousand dollars, upon establishment of right thereto in
7	the manner prescribed by law.  The real estate may be held by
8	legal or equitable title, by the entireties, jointly, in common,
9	as a condominium, or indirectly by stock ownership or membership
10	representing the owner's or member's proprietary interest in a
11	corporation owning a fee or a leasehold initially in excess of
12	ninety-eight years. The exemption shall not apply with respect
13	to any assessment roll until such roll is first determined to be
14	in compliance with the provisions of Section 4 of this Article
15	by a state agency designated by general law. This exemption is
16	repealed on the effective date of any amendment to Section 4 of
17	this Article that provides for the assessment of homestead
18	property at less than just value.
19	(b)  Not more than one exemption shall be allowed any
20	individual or family unit or with respect to any residential
21	unit. No exemption shall exceed the value of the real estate
22	assessable to the owner or, in case of ownership through stock
23	or membership in a corporation, the value of the proportion
24	which the interest in the corporation bears to the assessed
25	value of the property.
26	(c)  As provided by general law and subject to conditions
27	specified therein, each person who establishes the right to
28	receive the homestead exemption provided in subsection (a)
29	within one year after purchasing the homestead property and who
30	had not previously owned property receiving the homestead
31	exemption provided in subsection (a) is entitled to an
32	additional homestead exemption in an amount equal to twenty-five
33	percent of the homestead property's just value on January 1 of
34	the year the homestead exemption is established, not to exceed
35	twenty-five percent of the median just value of homesteads in
36	the county in which the homestead is located in the year prior
37	to establishing the new homestead. This exemption is not
38	available if any owner of the property has previously owned
39	property that received the homestead exemption provided in
40	subsection (a). The additional homestead exemption shall be
41	reduced each year by the difference between the homestead's just
42	value and assessed value as determined under subsection (c) of
43	Section 4 of this Article until the value of the exemption is
44	reduced to zero. The exemption provided under this subsection
45	shall apply to all levies other than school district levies.
46	(c)  By general law and subject to conditions specified
47	therein, the exemption shall be increased to a total of twenty-
48	five thousand dollars of the assessed value of the real estate
49	for each school district levy. By general law and subject to
50	conditions specified therein, the exemption for all other levies
51	may be increased up to an amount not exceeding ten thousand
52	dollars of the assessed value of the real estate if the owner
53	has attained age sixty-five or is totally and permanently
54	disabled and if the owner is not entitled to the exemption
55	provided in subsection (d).
56	(d)  By general law and subject to conditions specified
57	therein, the exemption shall be increased to a total of the
58	following amounts of assessed value of real estate for each levy
59	other than those of school districts: fifteen thousand dollars
60	with respect to 1980 assessments; twenty thousand dollars with
61	respect to 1981 assessments; twenty-five thousand dollars with
62	respect to assessments for 1982 and each year thereafter.
63	However, such increase shall not apply with respect to any
64	assessment roll until such roll is first determined to be in
65	compliance with the provisions of section 4 by a state agency
66	designated by general law.  This subsection shall stand repealed
67	on the effective date of any amendment to section 4 which
68	provides for the assessment of homestead property at a specified
69	percentage of its just value.
70	(d)(e)  By general law and subject to conditions specified
71	therein, the Legislature may provide to renters, who are
72	permanent residents, ad valorem tax relief on all ad valorem tax
73	levies. Such ad valorem tax relief shall be in the form and
74	amount established by general law.
75	(e)(f)  The legislature may, by general law, allow counties
76	or municipalities, for the purpose of their respective tax
77	levies and subject to the provisions of general law, to grant an
78	additional homestead tax exemption not exceeding fifty thousand
79	dollars to any person who has the legal or equitable title to
80	real estate and maintains thereon the permanent residence of the
81	owner and who has attained age sixty-five and whose household
82	income, as defined by general law, does not exceed twenty
83	thousand dollars. The general law must allow counties and
84	municipalities to grant this additional exemption, within the
85	limits prescribed in this subsection, by ordinance adopted in
86	the manner prescribed by general law, and must provide for the
87	periodic adjustment of the income limitation prescribed in this
88	subsection for changes in the cost of living.
89	(f)(g)  Each veteran who is age 65 or older who is
90	partially or totally permanently disabled shall receive a
91	discount from the amount of the ad valorem tax otherwise owed on
92	homestead property the veteran owns and resides in if the
93	disability was combat related, the veteran was a resident of
94	this state at the time of entering the military service of the
95	United States, and the veteran was honorably discharged upon
96	separation from military service. The discount shall be in a
97	percentage equal to the percentage of the veteran's permanent,
98	service-connected disability as determined by the United States
99	Department of Veterans Affairs. To qualify for the discount
100	granted by this subsection, an applicant must submit to the
101	county property appraiser, by March 1, proof of residency at the
102	time of entering military service, an official letter from the
103	United States Department of Veterans Affairs stating the
104	percentage of the veteran's service-connected disability and
105	such evidence that reasonably identifies the disability as
106	combat related, and a copy of the veteran's honorable discharge.
107	If the property appraiser denies the request for a discount, the
108	appraiser must notify the applicant in writing of the reasons
109	for the denial, and the veteran may reapply. The Legislature
110	may, by general law, waive the annual application requirement in
111	subsequent years. This subsection shall take effect December 7,
112	2006, is self-executing, and does not require implementing
113	legislation.
114	(g)  Real property owned and used as a homestead by a
115	person who has attained age sixty-five and whose household
116	income, as defined by general law, does not exceed $23,604 is
117	exempt from ad valorem taxation. The legislature shall provide
118	for an annual adjustment of the income limitation prescribed in
119	this subsection for changes in the cost of living and may
120	provide additional financial eligibility requirements or other
121	eligibility requirements.
122	(h)  Counties, for the purpose of their respective tax
123	levies and subject to the provisions of general law, may grant
124	an additional homestead exemption of not more than twenty-five
125	thousand dollars to any person who has the legal or equitable
126	title to real estate and maintains thereon the permanent
127	residence of the owner. Counties may grant this additional
128	exemption, within the limits prescribed in this subsection, by
129	ordinance adopted in the manner prescribed by general law.
130	SECTION 9.  Local taxes.--
131	(a)  Counties, school districts, and municipalities shall,
132	and special districts may, be authorized by law to levy ad
133	valorem taxes and may be authorized by general law to levy other
134	taxes, for their respective purposes, except ad valorem taxes on
135	intangible personal property and taxes prohibited by this
136	constitution.
137	(b)  Ad valorem taxes, exclusive of taxes levied for the
138	payment of bonds and taxes levied for periods not longer than
139	two years when authorized by vote of the electors who are the
140	owners of freeholds therein not wholly exempt from taxation,
141	shall not be levied in excess of the following millages upon the
142	assessed value of real estate and tangible personal property:
143	for all county purposes, ten mills; for all municipal purposes,
144	ten mills; for all school purposes, ten mills; for water
145	management purposes for the northwest portion of the state lying
146	west of the line between ranges two and three east, 0.05 mill;
147	for water management purposes for the remaining portions of the
148	state, 1.0 mill; and for all other special districts a millage
149	authorized by law approved by vote of the electors who are
150	owners of freeholds therein not wholly exempt from taxation. A
151	county furnishing municipal services may, to the extent
152	authorized by law, levy additional taxes within the limits fixed
153	for municipal purposes.
154	(c)  By general law, the legislature shall limit the
155	authority of counties, municipalities, and special districts to
156	increase ad valorem taxes.
157	ARTICLE VIII
158	LOCAL GOVERNMENT
159	SECTION 1.  Counties.--
160	(a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
161	law into political subdivisions called counties. Counties may be
162	created, abolished or changed by law, with provision for payment
163	or apportionment of the public debt.
164	(b)  COUNTY FUNDS.  The care, custody and method of
165	disbursing county funds shall be provided by general law.
166	(c)  GOVERNMENT.  Pursuant to general or special law, a
167	county government may be established by charter which shall be
168	adopted, amended or repealed only upon vote of the electors of
169	the county in a special election called for that purpose.
170	(d)  COUNTY OFFICERS.  There shall be elected by the
171	electors of each county, for terms of four years, a sheriff, a
172	tax collector, a property appraiser, a supervisor of elections,
173	and a clerk of the circuit court; except, when provided by
174	county charter or special law approved by vote of the electors
175	of the county, any county officer other than a property
176	appraiser may be chosen in another manner therein specified, or
177	any county office other than the office of property appraiser
178	may be abolished when all the duties of the office prescribed by
179	general law are transferred to another office. When not
180	otherwise provided by county charter or special law approved by
181	vote of the electors, the clerk of the circuit court shall be ex
182	officio clerk of the board of county commissioners, auditor,
183	recorder and custodian of all county funds.
184	(e)  COMMISSIONERS.  Except when otherwise provided by
185	county charter, the governing body of each county shall be a
186	board of county commissioners composed of five or seven members
187	serving staggered terms of four years. After each decennial
188	census the board of county commissioners shall divide the county
189	into districts of contiguous territory as nearly equal in
190	population as practicable. One commissioner residing in each
191	district shall be elected as provided by law.
192	(f)  NON-CHARTER GOVERNMENT.  Counties not operating under
193	county charters shall have such power of self-government as is
194	provided by general or special law. The board of county
195	commissioners of a county not operating under a charter may
196	enact, in a manner prescribed by general law, county ordinances
197	not inconsistent with general or special law, but an ordinance
198	in conflict with a municipal ordinance shall not be effective
199	within the municipality to the extent of such conflict.
200	(g)  CHARTER GOVERNMENT.  Counties operating under county
201	charters shall have all powers of local self-government not
202	inconsistent with general law, or with special law approved by
203	vote of the electors. The governing body of a county operating
204	under a charter may enact county ordinances not inconsistent
205	with general law. The charter shall provide which shall prevail
206	in the event of conflict between county and municipal
207	ordinances.
208	(h)  TAXES; LIMITATION.  Property situate within
209	municipalities shall not be subject to taxation for services
210	rendered by the county exclusively for the benefit of the
211	property or residents in unincorporated areas.
212	(i)  COUNTY ORDINANCES.  Each county ordinance shall be
213	filed with the custodian of state records and shall become
214	effective at such time thereafter as is provided by general law.
215	(j)  VIOLATION OF ORDINANCES.  Persons violating county
216	ordinances shall be prosecuted and punished as provided by law.
217	(k)  COUNTY SEAT.  In every county there shall be a county
218	seat at which shall be located the principal offices and
219	permanent records of all county officers. The county seat may
220	not be moved except as provided by general law. Branch offices
221	for the conduct of county business may be established elsewhere
222	in the county by resolution of the governing body of the county
223	in the manner prescribed by law. No instrument shall be deemed
224	recorded until filed at the county seat, or a branch office
225	designated by the governing body of the county for the recording
226	of instruments, according to law.
227	ARTICLE XII
228	SCHEDULE
229	SECTION 27.  Elected property appraisers; application.--The
230	requirement in Section 1(d) of Article VIII for a property
231	appraiser to be elected by the electors of the county shall
232	apply in each county, including each charter county, regardless
233	of whether the charter was adopted pursuant to Section 1(g) of
234	Article VIII or pursuant to Section 9, Section 10, Section 11,
235	or Section 24 of Article VIII of the Constitution of 1885, as
236	amended and incorporated by reference in Section 6(e) of Article
237	VIII. Any county that does not have an elected property
238	appraiser on the effective date of the amendment to Section 1 of
239	Article VIII of this constitution shall provide for electing a
240	property appraiser at the next general election as provided by
241	general law.
242	SECTION 28.  Property tax exemptions and ad valorem tax
243	limitations.--The amendments to Sections 3, 4, 6, and 9 of
244	Article VII, providing a $25,000 exemption from ad valorem
245	taxation for tangible personal property, authorizing the
246	transfer of the accrued benefit from the limitation on the
247	assessment of homestead property, providing an additional
248	homestead exemption for first-time homestead property owners,
249	providing a complete homestead exemption for low-income seniors,
250	providing for assessing rent-restricted affordable housing and
251	commercial and public-access waterfront property pursuant to
252	general law, limiting annual increases in assessments of
253	nonhomestead real property, to authorize counties to provide by
254	ordinance an additional up to $25,000 homestead exemption, and
255	requiring the legislature to limit the authority
256
257	== B A L L O T  S T A T E M E N T  A M E N D M E N T ==
258	Remove line(s) 499-562 and insert:
259	diminishes over time for first-time Florida homebuyers, 4)
260	authorizes counties to provide an additional homestead exemption
261	by ordinance, and 5) provides for the transfer of accumulated
262	Save Our Homes benefits. With respect to non-homestead property,
263	this revision allows the Legislature to limit ad valorem
264	assessments on 6) affordable housing and 7) on working
265	waterfronts under specific circumstances, 8) provides a $25,000
266	exemption for tangible personal property, and 9) limits annual
267	increases in assessments of nonhomestead real property. Further,
268	this revision 10) requires the Legislature to limit the
269	authority of local governments other than school districts to
270	increase property taxes, and 11) requires all county property
271	appraisers to be elected.
272	In more detail, this revision:
273	1.  Increases the homestead exemption by providing an
274	additional $25,000 homestead exemption for the portion of the
275	assessed value above $50,000 up to $75,000.  This exemption does
276	not apply to school taxes.
277	2.  Authorizes counties to provide for an additional up to
278	$25,000 homestead exemption by ordinance.
279	3.  Exempts certain low-income seniors from ad valorem tax
280	on their homes. Persons 65 or older whose household income is
281	less than $23,604, adjusted annually for inflation, will be
282	totally exempt from ad valorem taxes, including school taxes, on
283	their homestead property.
284	4.  Provides an increased exemption for first-time Florida
285	homebuyers beginning in 2008. First-time homebuyers in Florida
286	who qualify for homestead exemption will be eligible for an
287	additional exemption equal to 25 percent of the assessed value
288	of their new home, not to exceed 25 percent of the county median
289	homestead just value for the prior year. The amount of the
290	exemption will decrease each year by the amount of the home's
291	Save Our Homes benefit. When the amount of the home's Save Our
292	Homes benefit meets or exceeds this exemption, the exemption is
293	lost. This exemption also is available to 2007 first-time
294	homebuyers who qualify for homestead exemption January 1, 2008.
295	This exemption does not apply to school taxes.
296	5.  Provides for the transfer of accumulated Save Our Homes
297	benefits. Homestead property owners will be able to transfer
298	their Save Our Homes benefit to a new homestead within two years
299	of relinquishing their previous homestead exemption; except, if
300	the new homestead is established on January 1, 2008, the
301	previous homestead must have been relinquished in 2007. If the
302	new homestead has a higher just value than the old one, the
303	entire benefit can be transferred; if the new homestead has a
304	lower just value, the amount of benefit transferred will be
305	reduced in proportion of the just value of the new homestead to
306	the just value of the old homestead. The transferred benefit may
307	not exceed $1 million. This provision does not apply to school
308	taxes.
309	6.  Provides for assessing certain rent-restricted
310	affordable housing property as provided by general law. This
311	provision will not apply to school taxes.
312	7.  Provides for assessing certain waterfront property used
313	for commercial fishing, commercial water-dependent activities,
314	and public access as provided by general law. This provision
315	will not apply to school taxes.
316	8.  Limits increases in assessments each year for all
317	property other than homestead property to the lower of 3 percent
318	or the percentage change in the Consumer Price Index.
319	9.  Authorizes an exemption from ad valorem taxes of
320	$25,000 of assessed value of tangible personal property. This
321	provision applies to all tax levies.
322	10.  Requires the Legislature to limit the authority of
323	counties, municipalities, and special districts to increase ad
324	valorem taxes.
325	11.  Requires each county to have an elected property
326
327	======= T I T L E  A M E N D M E N T =======
328	Remove line(s) 15 and insert:
329	complete homestead exemption for low-income seniors, to
330	authorize counties to provide an additional homestead exemption
331	by ordinance, to

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