Florida Senate - 2022 SJR 1746
By Senator Brodeur
9-01879-22 20221746__
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, by general law, to grant an additional
6 homestead property tax exemption on $50,000 of the
7 assessed value of homestead property owned by
8 classroom teachers, law enforcement officers,
9 correctional officers, firefighters, child welfare
10 services professionals, active duty members of the
11 United States Armed Forces, and members of the Florida
12 National Guard.
13
14 Be It Resolved by the Legislature of the State of Florida:
15
16 That the following amendment to Section 6 of Article VII
17 and the creation of a new section in Article XII of the State
18 Constitution are agreed to and shall be submitted to the
19 electors of this state for approval or rejection at the next
20 general election or at an earlier special election specifically
21 authorized by law for that purpose:
22 ARTICLE VII
23 FINANCE AND TAXATION
24 SECTION 6. Homestead exemptions.—
25 (a) Every person who has the legal or equitable title to
26 real estate and maintains thereon the permanent residence of the
27 owner, or another legally or naturally dependent upon the owner,
28 shall be exempt from taxation thereon, except assessments for
29 special benefits, up to the assessed valuation of twenty-five
30 thousand dollars and, for all levies other than school district
31 levies, on the assessed valuation greater than fifty thousand
32 dollars and up to seventy-five thousand dollars, upon
33 establishment of right thereto in the manner prescribed by law.
34 The real estate may be held by legal or equitable title, by the
35 entireties, jointly, in common, as a condominium, or indirectly
36 by stock ownership or membership representing the owner’s or
37 member’s proprietary interest in a corporation owning a fee or a
38 leasehold initially in excess of ninety-eight years. The
39 exemption shall not apply with respect to any assessment roll
40 until such roll is first determined to be in compliance with the
41 provisions of section 4 by a state agency designated by general
42 law. This exemption is repealed on the effective date of any
43 amendment to this Article which provides for the assessment of
44 homestead property at less than just value.
45 (b) Not more than one exemption shall be allowed any
46 individual or family unit or with respect to any residential
47 unit. No exemption shall exceed the value of the real estate
48 assessable to the owner or, in case of ownership through stock
49 or membership in a corporation, the value of the proportion
50 which the interest in the corporation bears to the assessed
51 value of the property.
52 (c) By general law and subject to conditions specified
53 therein, the Legislature may provide to renters, who are
54 permanent residents, ad valorem tax relief on all ad valorem tax
55 levies. Such ad valorem tax relief shall be in the form and
56 amount established by general law.
57 (d) The legislature may, by general law, allow counties or
58 municipalities, for the purpose of their respective tax levies
59 and subject to the provisions of general law, to grant either or
60 both of the following additional homestead tax exemptions:
61 (1) An exemption not exceeding fifty thousand dollars to a
62 person who has the legal or equitable title to real estate and
63 maintains thereon the permanent residence of the owner, who has
64 attained age sixty-five, and whose household income, as defined
65 by general law, does not exceed twenty thousand dollars; or
66 (2) An exemption equal to the assessed value of the
67 property to a person who has the legal or equitable title to
68 real estate with a just value less than two hundred and fifty
69 thousand dollars, as determined in the first tax year that the
70 owner applies and is eligible for the exemption, and who has
71 maintained thereon the permanent residence of the owner for not
72 less than twenty-five years, who has attained age sixty-five,
73 and whose household income does not exceed the income limitation
74 prescribed in paragraph (1).
75
76 The general law must allow counties and municipalities to grant
77 these additional exemptions, within the limits prescribed in
78 this subsection, by ordinance adopted in the manner prescribed
79 by general law, and must provide for the periodic adjustment of
80 the income limitation prescribed in this subsection for changes
81 in the cost of living.
82 (e)(1) Each veteran who is age 65 or older who is partially
83 or totally permanently disabled shall receive a discount from
84 the amount of the ad valorem tax otherwise owed on homestead
85 property the veteran owns and resides in if the disability was
86 combat related and the veteran was honorably discharged upon
87 separation from military service. The discount shall be in a
88 percentage equal to the percentage of the veteran’s permanent,
89 service-connected disability as determined by the United States
90 Department of Veterans Affairs. To qualify for the discount
91 granted by this paragraph, an applicant must submit to the
92 county property appraiser, by March 1, an official letter from
93 the United States Department of Veterans Affairs stating the
94 percentage of the veteran’s service-connected disability and
95 such evidence that reasonably identifies the disability as
96 combat related and a copy of the veteran’s honorable discharge.
97 If the property appraiser denies the request for a discount, the
98 appraiser must notify the applicant in writing of the reasons
99 for the denial, and the veteran may reapply. The Legislature
100 may, by general law, waive the annual application requirement in
101 subsequent years.
102 (2) If a veteran who receives the discount described in
103 paragraph (1) predeceases his or her spouse, and if, upon the
104 death of the veteran, the surviving spouse holds the legal or
105 beneficial title to the homestead property and permanently
106 resides thereon, the discount carries over to the surviving
107 spouse until he or she remarries or sells or otherwise disposes
108 of the homestead property. If the surviving spouse sells or
109 otherwise disposes of the property, a discount not to exceed the
110 dollar amount granted from the most recent ad valorem tax roll
111 may be transferred to the surviving spouse’s new homestead
112 property, if used as his or her permanent residence and he or
113 she has not remarried.
114 (3) This subsection is self-executing and does not require
115 implementing legislation.
116 (f) By general law and subject to conditions and
117 limitations specified therein, the Legislature may provide ad
118 valorem tax relief equal to the total amount or a portion of the
119 ad valorem tax otherwise owed on homestead property to:
120 (1) The surviving spouse of a veteran who died from
121 service-connected causes while on active duty as a member of the
122 United States Armed Forces.
123 (2) The surviving spouse of a first responder who died in
124 the line of duty.
125 (3) A first responder who is totally and permanently
126 disabled as a result of an injury or injuries sustained in the
127 line of duty. Causal connection between a disability and service
128 in the line of duty shall not be presumed but must be determined
129 as provided by general law. For purposes of this paragraph, the
130 term “disability” does not include a chronic condition or
131 chronic disease, unless the injury sustained in the line of duty
132 was the sole cause of the chronic condition or chronic disease.
133
134 As used in this subsection and as further defined by general
135 law, the term “first responder” means a law enforcement officer,
136 a correctional officer, a firefighter, an emergency medical
137 technician, or a paramedic, and the term “in the line of duty”
138 means arising out of and in the actual performance of duty
139 required by employment as a first responder.
140 (g) By general law and subject to conditions and
141 limitations specified therein, the Legislature may provide an
142 additional homestead exemption on the assessed valuation of
143 greater than one hundred thousand dollars and up to one hundred
144 fifty thousand dollars to a classroom teacher, a law enforcement
145 officer, a correctional officer, a firefighter, a child welfare
146 services professional, an active duty member of the United
147 States Armed Forces, or a member of the Florida National Guard
148 who has the legal or equitable title to real estate and
149 maintains thereon the permanent residence of the owner.
150 ARTICLE XII
151 SCHEDULE
152 Additional homestead property tax exemption for specified
153 critical public services workforce.—This section and the
154 amendment to Section 6 of Article VII, authorizing the
155 legislature to grant an additional homestead property tax
156 exemption on $50,000 of the assessed value of homestead property
157 owned by classroom teachers, law enforcement officers,
158 correctional officers, firefighters, child welfare services
159 professionals, active duty members of the United States Armed
160 Forces, and members of the Florida National Guard, shall take
161 effect January 1, 2023.
162 BE IT FURTHER RESOLVED that the following statement be
163 placed on the ballot:
164 CONSTITUTIONAL AMENDMENT
165 ARTICLE VII, SECTION 6
166 ARTICLE XII
167 ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION FOR SPECIFIED
168 CRITICAL PUBLIC SERVICES WORKFORCE.—Proposing an amendment to
169 the State Constitution to authorize the Legislature, by general
170 law, to grant an additional homestead tax exemption of up to
171 $50,000 of the assessed value of homestead property owned by
172 classroom teachers, law enforcement officers, correctional
173 officers, firefighters, child welfare services professionals,
174 active duty members of the United States Armed Forces, and
175 members of the Florida National Guard. This amendment shall take
176 effect January 1, 2023.