Florida Senate - 2017                          SENATOR AMENDMENT
       Bill No. HJR 7105
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/3R          .                                
             05/01/2017 01:47 PM       .                                

       Senator Rouson moved the following:
    1         Senate Amendment (with ballot and title amendments)
    3         Delete lines 28 - 129
    4  and insert:
    5  dollars and up to seventy-five thousand dollars, and, except as
    6  otherwise provided in this subsection, on the assessed valuation
    7  greater than one hundred thousand dollars and up to one hundred
    8  twenty-five thousand dollars, upon establishment of right
    9  thereto in the manner prescribed by law. The Legislature shall,
   10  by general law, provide discretion to counties in implementing
   11  the exemption on the assessed valuation greater than one hundred
   12  thousand dollars and up to one hundred twenty-five thousand
   13  dollars, including discretion to hold a referendum on whether to
   14  adopt the additional exemption within the county. The real
   15  estate may be held by legal or equitable title, by the
   16  entireties, jointly, in common, as a condominium, or indirectly
   17  by stock ownership or membership representing the owner’s or
   18  member’s proprietary interest in a corporation owning a fee or a
   19  leasehold initially in excess of ninety-eight years. The
   20  exemption shall not apply with respect to any assessment roll
   21  until such roll is first determined to be in compliance with the
   22  provisions of section 4 by a state agency designated by general
   23  law. This exemption is repealed on the effective date of any
   24  amendment to this Article which provides for the assessment of
   25  homestead property at less than just value.
   26         (b) Not more than one exemption shall be allowed any
   27  individual or family unit or with respect to any residential
   28  unit. No exemption shall exceed the value of the real estate
   29  assessable to the owner or, in case of ownership through stock
   30  or membership in a corporation, the value of the proportion
   31  which the interest in the corporation bears to the assessed
   32  value of the property.
   33         (c) By general law and subject to conditions specified
   34  therein, the Legislature may provide to renters, who are
   35  permanent residents, ad valorem tax relief on all ad valorem tax
   36  levies. Such ad valorem tax relief shall be in the form and
   37  amount established by general law.
   38         (d) The legislature may, by general law, allow counties or
   39  municipalities, for the purpose of their respective tax levies
   40  and subject to the provisions of general law, to grant either or
   41  both of the following additional homestead tax exemptions:
   42         (1) An exemption not exceeding fifty thousand dollars to a
   43  person who has the legal or equitable title to real estate and
   44  maintains thereon the permanent residence of the owner, who has
   45  attained age sixty-five, and whose household income, as defined
   46  by general law, does not exceed twenty thousand dollars; or
   47         (2) An exemption equal to the assessed value of the
   48  property to a person who has the legal or equitable title to
   49  real estate with a just value less than two hundred and fifty
   50  thousand dollars, as determined in the first tax year that the
   51  owner applies and is eligible for the exemption, and who has
   52  maintained thereon the permanent residence of the owner for not
   53  less than twenty-five years, who has attained age sixty-five,
   54  and whose household income does not exceed the income limitation
   55  prescribed in paragraph (1).
   57  The general law must allow counties and municipalities to grant
   58  these additional exemptions, within the limits prescribed in
   59  this subsection, by ordinance adopted in the manner prescribed
   60  by general law, and must provide for the periodic adjustment of
   61  the income limitation prescribed in this subsection for changes
   62  in the cost of living.
   63         (e) Each veteran who is age 65 or older who is partially or
   64  totally permanently disabled shall receive a discount from the
   65  amount of the ad valorem tax otherwise owed on homestead
   66  property the veteran owns and resides in if the disability was
   67  combat related and the veteran was honorably discharged upon
   68  separation from military service. The discount shall be in a
   69  percentage equal to the percentage of the veteran’s permanent,
   70  service-connected disability as determined by the United States
   71  Department of Veterans Affairs. To qualify for the discount
   72  granted by this subsection, an applicant must submit to the
   73  county property appraiser, by March 1, an official letter from
   74  the United States Department of Veterans Affairs stating the
   75  percentage of the veteran’s service-connected disability and
   76  such evidence that reasonably identifies the disability as
   77  combat related and a copy of the veteran’s honorable discharge.
   78  If the property appraiser denies the request for a discount, the
   79  appraiser must notify the applicant in writing of the reasons
   80  for the denial, and the veteran may reapply. The Legislature
   81  may, by general law, waive the annual application requirement in
   82  subsequent years. This subsection is self-executing and does not
   83  require implementing legislation.
   84         (f) By general law and subject to conditions and
   85  limitations specified therein, the Legislature may provide ad
   86  valorem tax relief equal to the total amount or a portion of the
   87  ad valorem tax otherwise owed on homestead property to:
   88         (1) The surviving spouse of a veteran who died from
   89  service-connected causes while on active duty as a member of the
   90  United States Armed Forces.
   91         (2) The surviving spouse of a first responder who died in
   92  the line of duty.
   93         (3) A first responder who is totally and permanently
   94  disabled as a result of an injury or injuries sustained in the
   95  line of duty. Causal connection between a disability and service
   96  in the line of duty shall not be presumed but must be determined
   97  as provided by general law. For purposes of this paragraph, the
   98  term “disability” does not include a chronic condition or
   99  chronic disease, unless the injury sustained in the line of duty
  100  was the sole cause of the chronic condition or chronic disease.
  102  As used in this subsection and as further defined by general
  103  law, the term “first responder” means a law enforcement officer,
  104  a correctional officer, a firefighter, an emergency medical
  105  technician, or a paramedic, and the term “in the line of duty”
  106  means arising out of and in the actual performance of duty
  107  required by employment as a first responder.
  108                             ARTICLE XII                           
  109                              SCHEDULE                             
  110         SECTION 37.Increased homestead exemption.—This section and
  111  the amendment to Section 6 of Article VII increasing the
  112  homestead exemption by exempting the assessed valuation of
  113  homestead property greater than $100,000 and up to $125,000 for
  114  all levies other than school district levies, but requiring the
  115  Legislature to provide discretion to counties in implementing
  116  the increased exemption, shall take effect
  118  ====== B A L L O T  S T A T E M E N T  A M E N D M E N T ======
  119  And the ballot statement is amended as follows:
  120         Delete lines 137 - 140
  121  and insert:
  122  amendment to the State Constitution to exempt the assessed
  123  valuation of homestead property greater than $100,000 and up to
  124  $125,000, except for school district taxes. The amendment
  125  requires the Legislature to provide discretion to counties in
  126  implementing the increased exemption, including discretion to
  127  hold a referendum on whether to adopt the exemption increase.
  128  The amendment shall take
  130  ================= T I T L E  A M E N D M E N T ================
  131  And the title is amended as follows:
  132         Delete lines 6 - 8
  133  and insert:
  134         valuation of homestead property greater than $100,000
  135         and up to $125,000 for all levies other than school
  136         district levies, but requiring the Legislature to
  137         provide discretion to counties in implementing the
  138         increased exemption, and to provide an effective date.