| 1 | A bill to be entitled |
| 2 | An act relating to homestead exemptions for seniors; |
| 3 | amending s. 196.075, F.S.; authorizing the board of |
| 4 | county commissioners of any county or the governing |
| 5 | authority of any municipality to adopt an ordinance |
| 6 | granting an additional homestead tax exemption up to |
| 7 | the assessed value of the property to an owner who has |
| 8 | maintained permanent residency on the property for a |
| 9 | specified duration, who has attained age 65, and whose |
| 10 | household income does not exceed a specified amount; |
| 11 | providing definitions applicable to such additional |
| 12 | exemption; providing applicability of requirements |
| 13 | relating to the adoption of a local ordinance granting |
| 14 | such exemption; providing for annual cost-of-living |
| 15 | adjustments of the household-income limitation |
| 16 | relating to such additional homestead exemption; |
| 17 | amending s. 196.031, F.S.; conforming provisions to |
| 18 | changes made by the act; reenacting s. 197.252(2)(a), |
| 19 | F.S., relating to homestead tax deferral, to |
| 20 | incorporate the amendments made to s. 196.075, F.S., |
| 21 | in reference thereto; providing a contingent effective |
| 22 | date. |
| 23 |
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| 24 | Be It Enacted by the Legislature of the State of Florida: |
| 25 |
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| 26 | Section 1. Section 196.075, Florida Statutes, is amended |
| 27 | to read: |
| 28 | 196.075 Additional homestead exemption for persons 65 and |
| 29 | older.- |
| 30 | (1) As used in this section, the term: |
| 31 | (a) "Household" means a person or group of persons living |
| 32 | together in a room or group of rooms as a housing unit, but the |
| 33 | term does not include persons boarding in or renting a portion |
| 34 | of the dwelling. |
| 35 | (b) "Household income" means the adjusted gross income, as |
| 36 | defined in s. 62 of the United States Internal Revenue Code, of |
| 37 | all members of a household. |
| 38 | (2) In accordance with s. 6(d), Art. VII of the State |
| 39 | Constitution, the board of county commissioners of any county or |
| 40 | the governing authority of any municipality may adopt an |
| 41 | ordinance to allow an additional homestead exemption of up to: |
| 42 | (a) Fifty-thousand dollars $50,000 for any person who has |
| 43 | the legal or equitable title to real estate and maintains |
| 44 | thereon the permanent residence of the owner, who has attained |
| 45 | age 65, and whose household income does not exceed $20,000; and. |
| 46 | (b) The amount of the assessed value for any person who |
| 47 | has the legal or equitable title to real estate and has |
| 48 | maintained thereon the permanent residence of the owner for at |
| 49 | least 20 years, who has attained age 65, and whose household |
| 50 | income does not exceed $15,000. |
| 51 | (3) Beginning January 1, 2001, the $20,000 income |
| 52 | limitation and beginning January 1, 2014, the $15,000 income |
| 53 | limitation shall be adjusted annually, on January 1, by the |
| 54 | percentage change in the average cost-of-living index in the |
| 55 | period January 1 through December 31 of the immediate prior year |
| 56 | compared with the same period for the year prior to that. The |
| 57 | index is the average of the monthly consumer-price-index figures |
| 58 | for the stated 12-month period, relative to the United States as |
| 59 | a whole, issued by the United States Department of Labor. |
| 60 | (4) An ordinance granting additional homestead exemption |
| 61 | as authorized by this section must meet the following |
| 62 | requirements: |
| 63 | (a) It must be adopted under the procedures for adoption |
| 64 | of a nonemergency ordinance specified in chapter 125 by a board |
| 65 | of county commissioners, or chapter 166 by a municipal governing |
| 66 | authority. |
| 67 | (b) It must specify that the exemption applies only to |
| 68 | taxes levied by the unit of government granting the exemption. |
| 69 | Unless otherwise specified by the county or municipality, this |
| 70 | exemption will apply to all tax levies of the county or |
| 71 | municipality granting the exemption, including dependent special |
| 72 | districts and municipal service taxing units. |
| 73 | (c) It must specify the amount of the exemption, which may |
| 74 | not exceed the applicable amount specified in subsection (2) |
| 75 | $50,000. If the county or municipality specifies a different |
| 76 | exemption amount for dependent special districts or municipal |
| 77 | service taxing units, the exemption amount must be uniform in |
| 78 | all dependent special districts or municipal service taxing |
| 79 | units within the county or municipality. |
| 80 | (d) It must require that a taxpayer claiming the exemption |
| 81 | annually submit to the property appraiser, not later than March |
| 82 | 1, a sworn statement of household income on a form prescribed by |
| 83 | the Department of Revenue. |
| 84 | (5) The department must require by rule that the filing of |
| 85 | the statement be supported by copies of any federal income tax |
| 86 | returns for the prior year, any wage and earnings statements (W- |
| 87 | 2 forms), any request for an extension of time to file returns, |
| 88 | and any other documents it finds necessary, for each member of |
| 89 | the household, to be submitted for inspection by the property |
| 90 | appraiser. The taxpayer's sworn statement shall attest to the |
| 91 | accuracy of the documents and grant permission to allow review |
| 92 | of the documents if requested by the property appraiser. |
| 93 | Submission of supporting documentation is not required for the |
| 94 | renewal of an exemption under this section unless the property |
| 95 | appraiser requests such documentation. Once the documents have |
| 96 | been inspected by the property appraiser, they shall be returned |
| 97 | to the taxpayer or otherwise destroyed. The property appraiser |
| 98 | is authorized to generate random audits of the taxpayers' sworn |
| 99 | statements to ensure the accuracy of the household income |
| 100 | reported. If so selected for audit, a taxpayer shall execute |
| 101 | Internal Revenue Service Form 8821 or 4506, which authorizes the |
| 102 | Internal Revenue Service to release tax information to the |
| 103 | property appraiser's office. All reviews conducted in accordance |
| 104 | with this section shall be completed on or before June 1. The |
| 105 | property appraiser may not grant or renew the exemption if the |
| 106 | required documentation requested is not provided. |
| 107 | (6) The board of county commissioners or municipal |
| 108 | governing authority must deliver a copy of any ordinance adopted |
| 109 | under this section to the property appraiser no later than |
| 110 | December 1 of the year prior to the year the exemption will take |
| 111 | effect. If the ordinance is repealed, the board of county |
| 112 | commissioners or municipal governing authority shall notify the |
| 113 | property appraiser no later than December 1 of the year prior to |
| 114 | the year the exemption expires. |
| 115 | (7) Those persons entitled to the homestead exemption in |
| 116 | s. 196.031 may apply for and receive an additional homestead |
| 117 | exemption as provided in this section. Receipt of the additional |
| 118 | homestead exemption provided for in this section shall be |
| 119 | subject to the provisions of ss. 196.131 and 196.161, if |
| 120 | applicable. |
| 121 | (8) If title is held jointly with right of survivorship, |
| 122 | the person residing on the property and otherwise qualifying may |
| 123 | receive the entire amount of the additional homestead exemption. |
| 124 | (9) If the property appraiser determines that for any year |
| 125 | within the immediately previous 10 years a person who was not |
| 126 | entitled to the additional homestead exemption under this |
| 127 | section was granted such an exemption, the property appraiser |
| 128 | shall serve upon the owner a notice of intent to record in the |
| 129 | public records of the county a notice of tax lien against any |
| 130 | property owned by that person in the county, and that property |
| 131 | must be identified in the notice of tax lien. Any property that |
| 132 | is owned by the taxpayer and is situated in this state is |
| 133 | subject to the taxes exempted by the improper homestead |
| 134 | exemption, plus a penalty of 50 percent of the unpaid taxes for |
| 135 | each year and interest at a rate of 15 percent per annum. |
| 136 | However, if such an exemption is improperly granted as a result |
| 137 | of a clerical mistake or omission by the property appraiser, the |
| 138 | person who improperly received the exemption may not be assessed |
| 139 | a penalty and interest. Before any such lien may be filed, the |
| 140 | owner must be given 30 days within which to pay the taxes, |
| 141 | penalties, and interest. Such a lien is subject to the |
| 142 | procedures and provisions set forth in s. 196.161(3). |
| 143 | Section 2. Paragraph (d) of subsection (7) of section |
| 144 | 196.031, Florida Statutes, is amended to read: |
| 145 | 196.031 Exemption of homesteads.- |
| 146 | (7) The exemptions provided in paragraphs (1)(a) and (b) |
| 147 | and other homestead exemptions shall be applied as follows: |
| 148 | (d) Other exemptions include and shall be applied in the |
| 149 | following order: widows, widowers, blind persons, and disabled |
| 150 | persons, as provided in s. 196.202; disabled ex-servicemembers |
| 151 | and surviving spouses, as provided in s. 196.24, applicable to |
| 152 | all levies; the local option low-income senior exemption up to |
| 153 | $50,000, applicable to county levies or municipal levies, as |
| 154 | provided in s. 196.075; and the veterans percentage discount, as |
| 155 | provided in s. 196.082. |
| 156 | Section 3. For the purpose of incorporating the amendment |
| 157 | made by this act to section 196.075, Florida Statutes, in a |
| 158 | reference thereto, paragraph (a) of subsection (2) of section |
| 159 | 197.252, Florida Statutes, is reenacted to read: |
| 160 | 197.252 Homestead tax deferral.- |
| 161 | (2)(a) Approval of an application for homestead tax |
| 162 | deferral shall defer the combined total of ad valorem taxes and |
| 163 | non-ad valorem assessments: |
| 164 | 1. Which exceeds 5 percent of the applicant's household |
| 165 | income for the prior calendar year if the applicant is younger |
| 166 | than 65 years old; |
| 167 | 2. Which exceeds 3 percent of the applicant's household |
| 168 | income for the prior calendar year if the applicant is 65 years |
| 169 | old or older; or |
| 170 | 3. In its entirety if the applicant's household income: |
| 171 | a. For the previous calendar year is less than $10,000; or |
| 172 | b. Is less than the designated amount for the additional |
| 173 | homestead exemption under s. 196.075 and the applicant is 65 |
| 174 | years old or older. |
| 175 | Section 4. This act shall take effect upon the approval of |
| 176 | House Joint Resolution 169, or a similar joint resolution having |
| 177 | substantially the same specific intent and purpose, at the |
| 178 | general election to be held in November 2012 or at an earlier |
| 179 | special election specifically authorized by law for that |
| 180 | purpose. |