Florida Senate - 2017 SENATOR AMENDMENT Bill No. HJR 7105 Ì959058LÎ959058 LEGISLATIVE ACTION Senate . House . . . Floor: 3/F/3R . 05/01/2017 01:45 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Farmer 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. By general law and 10 subject to the conditions specified therein, the Legislature 11 must implement, but may modify the amount and effect of, the 12 exemption on the assessed valuation greater than one hundred 13 thousand dollars; such general law must also permit counties, 14 municipalities, and special districts upon majority vote of the 15 governing board to opt out of implementing such exemption on the 16 assessed valuation greater than one hundred thousand dollars. 17 The real estate may be held by legal or equitable title, by the 18 entireties, jointly, in common, as a condominium, or indirectly 19 by stock ownership or membership representing the owner’s or 20 member’s proprietary interest in a corporation owning a fee or a 21 leasehold initially in excess of ninety-eight years. The 22 exemption shall not apply with respect to any assessment roll 23 until such roll is first determined to be in compliance with the 24 provisions of section 4 by a state agency designated by general 25 law. This exemption is repealed on the effective date of any 26 amendment to this Article which provides for the assessment of 27 homestead property at less than just value. 28 (b) Not more than one exemption shall be allowed any 29 individual or family unit or with respect to any residential 30 unit. No exemption shall exceed the value of the real estate 31 assessable to the owner or, in case of ownership through stock 32 or membership in a corporation, the value of the proportion 33 which the interest in the corporation bears to the assessed 34 value of the property. 35 (c) By general law and subject to conditions specified 36 therein, the Legislature may provide to renters, who are 37 permanent residents, ad valorem tax relief on all ad valorem tax 38 levies. Such ad valorem tax relief shall be in the form and 39 amount established by general law. 40 (d) The legislature may, by general law, allow counties or 41 municipalities, for the purpose of their respective tax levies 42 and subject to the provisions of general law, to grant either or 43 both of the following additional homestead tax exemptions: 44 (1) An exemption not exceeding fifty thousand dollars to a 45 person who has the legal or equitable title to real estate and 46 maintains thereon the permanent residence of the owner, who has 47 attained age sixty-five, and whose household income, as defined 48 by general law, does not exceed twenty thousand dollars; or 49 (2) An exemption equal to the assessed value of the 50 property to a person who has the legal or equitable title to 51 real estate with a just value less than two hundred and fifty 52 thousand dollars, as determined in the first tax year that the 53 owner applies and is eligible for the exemption, and who has 54 maintained thereon the permanent residence of the owner for not 55 less than twenty-five years, who has attained age sixty-five, 56 and whose household income does not exceed the income limitation 57 prescribed in paragraph (1). 58 59 The general law must allow counties and municipalities to grant 60 these additional exemptions, within the limits prescribed in 61 this subsection, by ordinance adopted in the manner prescribed 62 by general law, and must provide for the periodic adjustment of 63 the income limitation prescribed in this subsection for changes 64 in the cost of living. 65 (e) Each veteran who is age 65 or older who is partially or 66 totally permanently disabled shall receive a discount from the 67 amount of the ad valorem tax otherwise owed on homestead 68 property the veteran owns and resides in if the disability was 69 combat related and the veteran was honorably discharged upon 70 separation from military service. The discount shall be in a 71 percentage equal to the percentage of the veteran’s permanent, 72 service-connected disability as determined by the United States 73 Department of Veterans Affairs. To qualify for the discount 74 granted by this subsection, an applicant must submit to the 75 county property appraiser, by March 1, an official letter from 76 the United States Department of Veterans Affairs stating the 77 percentage of the veteran’s service-connected disability and 78 such evidence that reasonably identifies the disability as 79 combat related and a copy of the veteran’s honorable discharge. 80 If the property appraiser denies the request for a discount, the 81 appraiser must notify the applicant in writing of the reasons 82 for the denial, and the veteran may reapply. The Legislature 83 may, by general law, waive the annual application requirement in 84 subsequent years. This subsection is self-executing and does not 85 require implementing legislation. 86 (f) By general law and subject to conditions and 87 limitations specified therein, the Legislature may provide ad 88 valorem tax relief equal to the total amount or a portion of the 89 ad valorem tax otherwise owed on homestead property to: 90 (1) The surviving spouse of a veteran who died from 91 service-connected causes while on active duty as a member of the 92 United States Armed Forces. 93 (2) The surviving spouse of a first responder who died in 94 the line of duty. 95 (3) A first responder who is totally and permanently 96 disabled as a result of an injury or injuries sustained in the 97 line of duty. Causal connection between a disability and service 98 in the line of duty shall not be presumed but must be determined 99 as provided by general law. For purposes of this paragraph, the 100 term “disability” does not include a chronic condition or 101 chronic disease, unless the injury sustained in the line of duty 102 was the sole cause of the chronic condition or chronic disease. 103 104 As used in this subsection and as further defined by general 105 law, the term “first responder” means a law enforcement officer, 106 a correctional officer, a firefighter, an emergency medical 107 technician, or a paramedic, and the term “in the line of duty” 108 means arising out of and in the actual performance of duty 109 required by employment as a first responder. 110 ARTICLE XII 111 SCHEDULE 112 SECTION 37. Increased homestead exemption.—This section and 113 the amendment to Section 6 of Article VII increasing the 114 homestead exemption by exempting the assessed valuation of 115 homestead property greater than $100,000 and up to $125,000 for 116 all levies other than school district levies, but authorizing 117 the Legislature to modify the amount and effect of such increase 118 by general law and requiring such general law to permit 119 counties, municipalities, and special districts by majority vote 120 of the governing board to opt out of implementing such increase, 121 shall take effect 122 123 ====== B A L L O T S T A T E M E N T A M E N D M E N T ====== 124 And the ballot statement is amended as follows: 125 Delete lines 137 - 140 126 and insert: 127 amendment to the State Constitution to exempt the assessed 128 valuation of homestead property greater than $100,000 and up to 129 $125,000, except for school district taxes. The Legislature may 130 modify the amount and effect of this exemption increase, and 131 governing boards of counties, municipalities, and special 132 districts may opt out of implementing this exemption increase by 133 majority vote. The amendment shall take 134 135 ================= T I T L E A M E N D M E N T ================ 136 And the title is amended as follows: 137 Delete lines 6 - 8 138 and insert: 139 valuation of homestead property greater than $100,000 140 and up to $125,000 for all levies other than school 141 district levies, but authorizing the Legislature to 142 modify the amount and effect of such increase by 143 general law and requiring such general law to permit 144 counties, municipalities, and special districts by 145 majority vote of the governing board to opt out of 146 implementing such increase, and to provide an 147 effective date.