Florida Senate - 2016                            CS for SJR 1194
       
       
        
       By the Committee on Finance and Tax; and Senator Negron
       
       593-03185-16                                          20161194c1
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII and the creation of a new section in
    4         Article XII of the State Constitution to authorize a
    5         first responder, who is age 65 or older and totally
    6         permanently disabled as a result of an injury
    7         sustained in the line of duty, to receive relief from
    8         ad valorem taxes assessed on homestead property, if
    9         authorized by general law, and to provide an effective
   10         date.
   11          
   12  Be It Resolved by the Legislature of the State of Florida:
   13  
   14         That the following amendments to Section 6 of Article VII
   15  and the creation of a new section in Article XII of the State
   16  Constitution are agreed to and shall be submitted to the
   17  electors of this state for approval or rejection at the next
   18  general election or at an earlier special election specifically
   19  authorized by law for that purpose:
   20                             ARTICLE VII                           
   21                        FINANCE AND TAXATION                       
   22         SECTION 6. Homestead exemptions.—
   23         (a) Every person who has the legal or equitable title to
   24  real estate and maintains thereon the permanent residence of the
   25  owner, or another legally or naturally dependent upon the owner,
   26  shall be exempt from taxation thereon, except assessments for
   27  special benefits, up to the assessed valuation of twenty-five
   28  thousand dollars and, for all levies other than school district
   29  levies, on the assessed valuation greater than fifty thousand
   30  dollars and up to seventy-five thousand dollars, upon
   31  establishment of right thereto in the manner prescribed by law.
   32  The real estate may be held by legal or equitable title, by the
   33  entireties, jointly, in common, as a condominium, or indirectly
   34  by stock ownership or membership representing the owner’s or
   35  member’s proprietary interest in a corporation owning a fee or a
   36  leasehold initially in excess of ninety-eight years. The
   37  exemption shall not apply with respect to any assessment roll
   38  until such roll is first determined to be in compliance with the
   39  provisions of section 4 by a state agency designated by general
   40  law. This exemption is repealed on the effective date of any
   41  amendment to this Article which provides for the assessment of
   42  homestead property at less than just value.
   43         (b) Not more than one exemption shall be allowed any
   44  individual or family unit or with respect to any residential
   45  unit. No exemption shall exceed the value of the real estate
   46  assessable to the owner or, in case of ownership through stock
   47  or membership in a corporation, the value of the proportion
   48  which the interest in the corporation bears to the assessed
   49  value of the property.
   50         (c) By general law and subject to conditions specified
   51  therein, the Legislature may provide to renters, who are
   52  permanent residents, ad valorem tax relief on all ad valorem tax
   53  levies. Such ad valorem tax relief shall be in the form and
   54  amount established by general law.
   55         (d) The legislature may, by general law, allow counties or
   56  municipalities, for the purpose of their respective tax levies
   57  and subject to the provisions of general law, to grant either or
   58  both of the following additional homestead tax exemptions:
   59         (1) An exemption not exceeding fifty thousand dollars to
   60  any person who has the legal or equitable title to real estate
   61  and maintains thereon the permanent residence of the owner and
   62  who has attained age sixty-five and whose household income, as
   63  defined by general law, does not exceed twenty thousand dollars;
   64  or
   65         (2) An exemption equal to the assessed value of the
   66  property to any person who has the legal or equitable title to
   67  real estate with a just value less than two hundred and fifty
   68  thousand dollars and who has maintained thereon the permanent
   69  residence of the owner for not less than twenty-five years and
   70  who has attained age sixty-five and whose household income does
   71  not exceed the income limitation prescribed in paragraph (1).
   72  
   73  The general law must allow counties and municipalities to grant
   74  these additional exemptions, within the limits prescribed in
   75  this subsection, by ordinance adopted in the manner prescribed
   76  by general law, and must provide for the periodic adjustment of
   77  the income limitation prescribed in this subsection for changes
   78  in the cost of living.
   79         (e) Each veteran who is age 65 or older who is partially or
   80  totally permanently disabled shall receive a discount from the
   81  amount of the ad valorem tax otherwise owed on homestead
   82  property the veteran owns and resides in if the disability was
   83  combat related and the veteran was honorably discharged upon
   84  separation from military service. The discount shall be in a
   85  percentage equal to the percentage of the veteran’s permanent,
   86  service-connected disability as determined by the United States
   87  Department of Veterans Affairs. To qualify for the discount
   88  granted by this subsection, an applicant must submit to the
   89  county property appraiser, by March 1, an official letter from
   90  the United States Department of Veterans Affairs stating the
   91  percentage of the veteran’s service-connected disability and
   92  such evidence that reasonably identifies the disability as
   93  combat related and a copy of the veteran’s honorable discharge.
   94  If the property appraiser denies the request for a discount, the
   95  appraiser must notify the applicant in writing of the reasons
   96  for the denial, and the veteran may reapply. The Legislature
   97  may, by general law, waive the annual application requirement in
   98  subsequent years. This subsection is self-executing and does not
   99  require implementing legislation.
  100         (f) By general law and subject to conditions and
  101  limitations specified therein, the Legislature may provide ad
  102  valorem tax relief equal to the total amount or a portion of the
  103  ad valorem tax otherwise owed on homestead property to the:
  104         (1) The surviving spouse of a veteran who died from
  105  service-connected causes while on active duty as a member of the
  106  United States Armed Forces.
  107         (2) The surviving spouse of a first responder who died in
  108  the line of duty.
  109         (3) A first responder who is age 65 or older and totally
  110  permanently disabled as a result of an injury or injuries
  111  sustained in the line of duty. Causal connection between a
  112  disability and service in the line of duty shall not be
  113  presumed, but must be determined as provided by general law. For
  114  purposes of this paragraph, the term “disability” does not
  115  include a chronic condition or chronic disease, unless the
  116  injury sustained in the line of duty was the sole cause of the
  117  chronic condition or chronic disease.
  118  
  119  As used in this subsection and as further defined by general
  120  law, the term:
  121         a. “first responder” means a law enforcement officer, a
  122  correctional officer, a firefighter, an emergency medical
  123  technician, or a paramedic, and the term.
  124         b. “in the line of duty” means arising out of and in the
  125  actual performance of duty required by employment as a first
  126  responder.
  127                             ARTICLE XII                           
  128                              SCHEDULE                             
  129         Tax exemption for senior, totally permanently disabled
  130  first responders.—The amendment to Section 6 of Article VII
  131  relating to relief from ad valorem taxes assessed on homestead
  132  property for first responders, who are age 65 or older and
  133  totally permanently disabled as a result of injuries sustained
  134  in the line of duty, takes effect January 1, 2017.
  135         BE IT FURTHER RESOLVED that the following statement be
  136  placed on the ballot:
  137                      CONSTITUTIONAL AMENDMENT                     
  138                       ARTICLE VII, SECTION 6                      
  139                             ARTICLE XII                           
  140         TAX EXEMPTION FOR SENIOR, TOTALLY PERMANENTLY DISABLED
  141  FIRST RESPONDERS.—Proposing an amendment to the State
  142  Constitution to authorize a first responder, who is age 65 or
  143  older and totally permanently disabled as a result of injuries
  144  sustained in the line of duty, to receive relief from ad valorem
  145  taxes assessed on homestead property, if authorized by general
  146  law. If approved by voters, the amendment takes effect January
  147  1, 2017.