Florida Senate - 2017 SENATOR AMENDMENT Bill No. HJR 7105 Ì226282)Î226282 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) 2 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 This exemption is repealed on the effective date of any 24 amendment to this Article which provides for the assessment of 25 homestead property at less than just value. 26 (b) Not more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). 56 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. 101 102 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 117 118 ====== 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 129 130 ================= 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.