Florida Senate - 2016                                   SJR 1624
       
       
        
       By Senator Abruzzo
       
       25-01627-16                                           20161624__
    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 the
    5         Legislature to provide, by general law, ad valorem tax
    6         relief on homestead property to the parent or parents
    7         of an unmarried veteran who died from service
    8         connected causes while on active duty as a member of
    9         the United States Armed Forces.
   10          
   11  Be It Resolved by the Legislature of the State of Florida:
   12  
   13         That the following amendment to Section 6 of Article VII
   14  and the creation of a new section in Article XII of the State
   15  Constitution are agreed to and shall be submitted to the
   16  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 either or
   57  both of the following additional homestead tax exemptions:
   58         (1) An exemption not exceeding fifty thousand dollars to
   59  any person who has the legal or equitable title to real estate
   60  and maintains thereon the permanent residence of the owner and
   61  who has attained age sixty-five and whose household income, as
   62  defined by general law, does not exceed twenty thousand dollars;
   63  or
   64         (2) An exemption equal to the assessed value of the
   65  property to any person who has the legal or equitable title to
   66  real estate with a just value less than two hundred and fifty
   67  thousand dollars and who has maintained thereon the permanent
   68  residence of the owner for not less than twenty-five years and
   69  who has attained age sixty-five and whose household income does
   70  not exceed the income limitation prescribed in paragraph (1).
   71  
   72  The general law must allow counties and municipalities to grant
   73  these additional exemptions, within the limits prescribed in
   74  this subsection, by ordinance adopted in the manner prescribed
   75  by general law, and must provide for the periodic adjustment of
   76  the income limitation prescribed in this subsection for changes
   77  in the cost of living.
   78         (e) Each veteran who is age 65 or older who is partially or
   79  totally permanently disabled shall receive a discount from the
   80  amount of the ad valorem tax otherwise owed on homestead
   81  property the veteran owns and resides in if the disability was
   82  combat related and the veteran was honorably discharged upon
   83  separation from military service. The discount shall be in a
   84  percentage equal to the percentage of the veteran’s permanent,
   85  service-connected disability as determined by the United States
   86  Department of Veterans Affairs. To qualify for the discount
   87  granted by this subsection, an applicant must submit to the
   88  county property appraiser, by March 1, an official letter from
   89  the United States Department of Veterans Affairs stating the
   90  percentage of the veteran’s service-connected disability and
   91  such evidence that reasonably identifies the disability as
   92  combat related and a copy of the veteran’s honorable discharge.
   93  If the property appraiser denies the request for a discount, the
   94  appraiser must notify the applicant in writing of the reasons
   95  for the denial, and the veteran may reapply. The Legislature
   96  may, by general law, waive the annual application requirement in
   97  subsequent years. This subsection is self-executing and does not
   98  require implementing legislation.
   99         (f) By general law and subject to conditions and
  100  limitations specified therein, the Legislature may provide ad
  101  valorem tax relief equal to the total amount or a portion of the
  102  ad valorem tax otherwise owed on homestead property to the:
  103         (1) Surviving spouse of a veteran who died from service
  104  connected causes while on active duty as a member of the United
  105  States Armed Forces.
  106         (2) Parent or parents of an unmarried veteran who died from
  107  service-connected causes while on active duty as a member of the
  108  United States Armed Forces.
  109         (3)(2) Surviving spouse of a first responder who died in
  110  the line of duty.
  111  
  112  (3) As used in this subsection and as further defined by general
  113  law, the term:
  114         a. “first responder” means a law enforcement officer, a
  115  correctional officer, a firefighter, an emergency medical
  116  technician, or a paramedic, and the term.
  117         b. “in the line of duty” means arising out of and in the
  118  actual performance of duty required by employment as a first
  119  responder.
  120                             ARTICLE XII                           
  121                              SCHEDULE                             
  122         Ad valorem tax relief for parents of unmarried veterans who
  123  died from service-connected causes.—This section and the
  124  amendment to Section 6 of Article VII authorizing the
  125  legislature to provide ad valorem tax relief on homestead
  126  property to parents of unmarried veterans who died from service
  127  connected causes shall take effect January 1, 2017.
  128         BE IT FURTHER RESOLVED that the following statement be
  129  placed on the ballot:
  130                      CONSTITUTIONAL AMENDMENT                     
  131                       ARTICLE VII, SECTION 6                      
  132                             ARTICLE XII                           
  133         HOMESTEAD TAX RELIEF FOR PARENTS OF UNMARRIED VETERANS WHO
  134  DIED FROM SERVICE-CONNECTED CAUSES.—Proposing an amendment to
  135  the State Constitution to authorize the Legislature to provide
  136  ad valorem tax relief on homestead property to the parent or
  137  parents of an unmarried veteran who died from service-connected
  138  causes while on active duty as a member of the United States
  139  Armed Forces. This amendment shall take effect January 1, 2017.