HJR 169

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 6
3	of Article VII of the State Constitution to authorize
4	the Legislature, by general law, to allow counties and
5	municipalities to grant an additional homestead tax
6	exemption not exceeding the assessed value of the
7	property to an owner who has maintained permanent
8	residency on the property for a specified duration,
9	who has attained age 65, and whose household income
10	does not exceed a specified amount.
11
12	Be It Resolved by the Legislature of the State of Florida:
13
14	That the following amendment to Section 6 of Article VII of
15	the State Constitution is agreed to and shall be submitted to
16	the electors of this state for approval or rejection at the next
17	general election or at an earlier special election specifically
18	authorized by law for that purpose:
19	ARTICLE VII
20	FINANCE AND TAXATION
21	SECTION 6.  Homestead exemptions.-
22	(a)  Every person who has the legal or equitable title to
23	real estate and maintains thereon the permanent residence of the
24	owner, or another legally or naturally dependent upon the owner,
25	shall be exempt from taxation thereon, except assessments for
26	special benefits, up to the assessed valuation of twenty-five
27	thousand dollars and, for all levies other than school district
28	levies, on the assessed valuation greater than fifty thousand
29	dollars and up to seventy-five thousand dollars, upon
30	establishment of right thereto in the manner prescribed by law.
31	The real estate may be held by legal or equitable title, by the
32	entireties, jointly, in common, as a condominium, or indirectly
33	by stock ownership or membership representing the owner's or
34	member's proprietary interest in a corporation owning a fee or a
35	leasehold initially in excess of ninety-eight years. The
36	exemption shall not apply with respect to any assessment roll
37	until such roll is first determined to be in compliance with the
38	provisions of section 4 by a state agency designated by general
39	law. This exemption is repealed on the effective date of any
40	amendment to this Article which provides for the assessment of
41	homestead property at less than just value.
42	(b)  Not more than one exemption shall be allowed any
43	individual or family unit or with respect to any residential
44	unit. No exemption shall exceed the value of the real estate
45	assessable to the owner or, in case of ownership through stock
46	or membership in a corporation, the value of the proportion
47	which the interest in the corporation bears to the assessed
48	value of the property.
49	(c)  By general law and subject to conditions specified
50	therein, the Legislature may provide to renters, who are
51	permanent residents, ad valorem tax relief on all ad valorem tax
52	levies. Such ad valorem tax relief shall be in the form and
53	amount established by general law.
54	(d)  The legislature may, by general law, allow counties or
55	municipalities, for the purpose of their respective tax levies
56	and subject to the provisions of general law, to grant an
57	additional homestead tax exemption not exceeding:
58	(1)  Fifty thousand dollars to any person who has the legal
59	or equitable title to real estate and maintains thereon the
60	permanent residence of the owner and who has attained age sixty-
61	five and whose household income, as defined by general law, does
62	not exceed twenty thousand dollars; or.
63	(2)  The value assessable to any person who has the legal
64	or equitable title to real estate and who has maintained thereon
65	the permanent residence of the owner for not less than twenty
66	years and who has attained age sixty-five and whose household
67	income, as defined by general law, does not exceed fifteen
68	thousand dollars.
69
70	The general law must allow counties and municipalities to grant
71	this additional exemption, within the limits prescribed in this
72	subsection, by ordinance adopted in the manner prescribed by
73	general law, and must provide for the periodic adjustment of the
74	income limitation prescribed in this subsection for changes in
75	the cost of living.
76	(e)  Each veteran who is age 65 or older who is partially
77	or totally permanently disabled shall receive a discount from
78	the amount of the ad valorem tax otherwise owed on homestead
79	property the veteran owns and resides in if the disability was
80	combat related, the veteran was a resident of this state at the
81	time of entering the military service of the United States, and
82	the veteran was honorably discharged upon separation from
83	military service. The discount shall be in a percentage equal to
84	the percentage of the veteran's permanent, service-connected
85	disability as determined by the United States Department of
86	Veterans Affairs. To qualify for the discount granted by this
87	subsection, an applicant must submit to the county property
88	appraiser, by March 1, proof of residency at the time of
89	entering military service, an official letter from the United
90	States Department of Veterans Affairs stating the percentage of
91	the veteran's service-connected disability and such evidence
92	that reasonably identifies the disability as combat related, and
93	a copy of the veteran's honorable discharge. If the property
94	appraiser denies the request for a discount, the appraiser must
95	notify the applicant in writing of the reasons for the denial,
96	and the veteran may reapply. The Legislature may, by general
97	law, waive the annual application requirement in subsequent
98	years. This subsection shall take effect December 7, 2006, is
99	self-executing, and does not require implementing legislation.
100	BE IT FURTHER RESOLVED that the following statement be
101	placed on the ballot:
102	CONSTITUTIONAL AMENDMENT
103	ARTICLE VII, SECTION 6
104	ADDITIONAL HOMESTEAD EXEMPTION; LOW-INCOME SENIORS WHO
105	MAINTAIN LONG-TERM RESIDENCY ON PROPERTY; NOT EXCEEDING ASSESSED
106	VALUE.-Proposing an amendment to the State Constitution to
107	authorize the Legislature, by general law and subject to
108	conditions set forth in the general law, to allow counties and
109	municipalities to grant an additional homestead tax exemption
110	not exceeding the assessed value of the property to an owner who
111	has maintained permanent residency on the property for not less
112	than 20 years, who has attained age 65, and whose household
113	income does not exceed $15,000. The general law must allow
114	counties and municipalities to grant this additional exemption
115	by ordinance and must provide for periodic adjustment of the
116	household income limitation of $15,000 for changes in the cost
117	of living.

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