CS/HJR 439

1
House Joint Resolution
2A joint resolution proposing an amendment to Section 6 of
3Article VII and the creation of Section 32 of Article XII
4of the State Constitution to expand the availability of
5the homestead property tax discount for veterans who
6became disabled as the result of a combat injury to
7include those who were not Florida residents when they
8entered military service and provide an effective date.
9
10Be It Resolved by the Legislature of the State of Florida:
11
12     That the following amendment to Section 6 of Article VII
13and the creation of Section 32 of Article XII of the State
14Constitution are agreed to and shall be submitted to the
15electors of this state for approval or rejection at the next
16general election or at an earlier special election specifically
17authorized by law for that purpose:
18
ARTICLE VII
19
FINANCE AND TAXATION
20     SECTION 6.  Homestead exemptions.-
21     (a)  Every person who has the legal or equitable title to
22real estate and maintains thereon the permanent residence of the
23owner, or another legally or naturally dependent upon the owner,
24shall be exempt from taxation thereon, except assessments for
25special benefits, up to the assessed valuation of twenty-five
26thousand dollars and, for all levies other than school district
27levies, on the assessed valuation greater than fifty thousand
28dollars and up to seventy-five thousand dollars, upon
29establishment of right thereto in the manner prescribed by law.
30The real estate may be held by legal or equitable title, by the
31entireties, jointly, in common, as a condominium, or indirectly
32by stock ownership or membership representing the owner's or
33member's proprietary interest in a corporation owning a fee or a
34leasehold initially in excess of ninety-eight years. The
35exemption shall not apply with respect to any assessment roll
36until such roll is first determined to be in compliance with the
37provisions of section 4 by a state agency designated by general
38law. This exemption is repealed on the effective date of any
39amendment to this Article which provides for the assessment of
40homestead property at less than just value.
41     (b)  Not more than one exemption shall be allowed any
42individual or family unit or with respect to any residential
43unit. No exemption shall exceed the value of the real estate
44assessable to the owner or, in case of ownership through stock
45or membership in a corporation, the value of the proportion
46which the interest in the corporation bears to the assessed
47value of the property.
48     (c)  By general law and subject to conditions specified
49therein, the Legislature may provide to renters, who are
50permanent residents, ad valorem tax relief on all ad valorem tax
51levies. Such ad valorem tax relief shall be in the form and
52amount established by general law.
53     (d)  The legislature may, by general law, allow counties or
54municipalities, for the purpose of their respective tax levies
55and subject to the provisions of general law, to grant an
56additional homestead tax exemption not exceeding fifty thousand
57dollars to any person who has the legal or equitable title to
58real estate and maintains thereon the permanent residence of the
59owner and who has attained age sixty-five and whose household
60income, as defined by general law, does not exceed twenty
61thousand dollars. The general law must allow counties and
62municipalities to grant this additional exemption, within the
63limits prescribed in this subsection, by ordinance adopted in
64the manner prescribed by general law, and must provide for the
65periodic adjustment of the income limitation prescribed in this
66subsection for changes in the cost of living.
67     (e)  Each veteran who is age 65 or older who is partially
68or totally permanently disabled shall receive a discount from
69the amount of the ad valorem tax otherwise owed on homestead
70property the veteran owns and resides in if the disability was
71combat related, the veteran was a resident of this state at the
72time of entering the military service of the United States, and
73the veteran was honorably discharged upon separation from
74military service. The discount shall be in a percentage equal to
75the percentage of the veteran's permanent, service-connected
76disability as determined by the United States Department of
77Veterans Affairs. To qualify for the discount granted by this
78subsection, an applicant must submit to the county property
79appraiser, by March 1, proof of residency at the time of
80entering military service, an official letter from the United
81States Department of Veterans Affairs stating the percentage of
82the veteran's service-connected disability and such evidence
83that reasonably identifies the disability as combat related, and
84a copy of the veteran's honorable discharge. If the property
85appraiser denies the request for a discount, the appraiser must
86notify the applicant in writing of the reasons for the denial,
87and the veteran may reapply. The Legislature may, by general
88law, waive the annual application requirement in subsequent
89years. This subsection shall take effect December 7, 2006, is
90self-executing, and does not require implementing legislation.
91
ARTICLE XII
92
SCHEDULE
93     SECTION 32.  Veterans disabled due to combat injury;
94homestead property tax discount.-The amendment to subsection (e)
95of Section 6 of Article VII relating to the homestead property
96tax discount for veterans who became disabled as the result of a
97combat injury and this section shall take effect January 1,
982013.
99     BE IT FURTHER RESOLVED that the following statement be
100placed on the ballot:
101
CONSTITUTIONAL AMENDMENT
102
ARTICLE VII, SECTION 6
103
ARTICLE XII, SECTION 32
104     VETERANS DISABLED DUE TO COMBAT INJURY; HOMESTEAD PROPERTY
105TAX DISCOUNT.-Proposing an amendment to Section 6 of Article VII
106and the creation of Section 32 of Article XII of the State
107Constitution to expand the availability of the property discount
108on the homesteads of veterans who became disabled as the result
109of a combat injury to include those who were not Florida
110residents when they entered the military and schedule the
111amendment to take effect January 1, 2013.


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