Florida Senate - 2022 CS for SJR 1746
By the Committee on Finance and Tax; and Senator Brodeur
593-02944-22 20221746c1
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, for all levies other than
6 school district levies, to grant an additional
7 homestead property tax exemption on $50,000 of the
8 assessed value of homestead property owned by
9 classroom teachers, law enforcement officers,
10 correctional officers, firefighters, child welfare
11 services professionals, active duty members of the
12 United States Armed Forces, and members of the Florida
13 National Guard.
14
15 Be It Resolved by the Legislature of the State of Florida:
16
17 That the following amendment to Section 6 of Article VII
18 and the creation of a new section in Article XII of the State
19 Constitution are agreed to and shall be submitted to the
20 electors of this state for approval or rejection at the next
21 general election or at an earlier special election specifically
22 authorized by law for that purpose:
23 ARTICLE VII
24 FINANCE AND TAXATION
25 SECTION 6. Homestead exemptions.—
26 (a) Every person who has the legal or equitable title to
27 real estate and maintains thereon the permanent residence of the
28 owner, or another legally or naturally dependent upon the owner,
29 shall be exempt from taxation thereon, except assessments for
30 special benefits, up to the assessed valuation of twenty-five
31 thousand dollars and, for all levies other than school district
32 levies, on the assessed valuation greater than fifty thousand
33 dollars and up to seventy-five thousand dollars, upon
34 establishment of right thereto in the manner prescribed by law.
35 The real estate may be held by legal or equitable title, by the
36 entireties, jointly, in common, as a condominium, or indirectly
37 by stock ownership or membership representing the owner’s or
38 member’s proprietary interest in a corporation owning a fee or a
39 leasehold initially in excess of ninety-eight years. The
40 exemption shall not apply with respect to any assessment roll
41 until such roll is first determined to be in compliance with the
42 provisions of section 4 by a state agency designated by general
43 law. This exemption is repealed on the effective date of any
44 amendment to this Article which provides for the assessment of
45 homestead property at less than just value.
46 (b) Not more than one exemption shall be allowed any
47 individual or family unit or with respect to any residential
48 unit. No exemption shall exceed the value of the real estate
49 assessable to the owner or, in case of ownership through stock
50 or membership in a corporation, the value of the proportion
51 which the interest in the corporation bears to the assessed
52 value of the property.
53 (c) By general law and subject to conditions specified
54 therein, the Legislature may provide to renters, who are
55 permanent residents, ad valorem tax relief on all ad valorem tax
56 levies. Such ad valorem tax relief shall be in the form and
57 amount established by general law.
58 (d) The legislature may, by general law, allow counties or
59 municipalities, for the purpose of their respective tax levies
60 and subject to the provisions of general law, to grant either or
61 both of the following additional homestead tax exemptions:
62 (1) An exemption not exceeding fifty thousand dollars to a
63 person who has the legal or equitable title to real estate and
64 maintains thereon the permanent residence of the owner, who has
65 attained age sixty-five, and whose household income, as defined
66 by general law, does not exceed twenty thousand dollars; or
67 (2) An exemption equal to the assessed value of the
68 property to a person who has the legal or equitable title to
69 real estate with a just value less than two hundred and fifty
70 thousand dollars, as determined in the first tax year that the
71 owner applies and is eligible for the exemption, and who has
72 maintained thereon the permanent residence of the owner for not
73 less than twenty-five years, who has attained age sixty-five,
74 and whose household income does not exceed the income limitation
75 prescribed in paragraph (1).
76
77 The general law must allow counties and municipalities to grant
78 these additional exemptions, within the limits prescribed in
79 this subsection, by ordinance adopted in the manner prescribed
80 by general law, and must provide for the periodic adjustment of
81 the income limitation prescribed in this subsection for changes
82 in the cost of living.
83 (e)(1) Each veteran who is age 65 or older who is partially
84 or totally permanently disabled shall receive a discount from
85 the amount of the ad valorem tax otherwise owed on homestead
86 property the veteran owns and resides in if the disability was
87 combat related and the veteran was honorably discharged upon
88 separation from military service. The discount shall be in a
89 percentage equal to the percentage of the veteran’s permanent,
90 service-connected disability as determined by the United States
91 Department of Veterans Affairs. To qualify for the discount
92 granted by this paragraph, an applicant must submit to the
93 county property appraiser, by March 1, an official letter from
94 the United States Department of Veterans Affairs stating the
95 percentage of the veteran’s service-connected disability and
96 such evidence that reasonably identifies the disability as
97 combat related and a copy of the veteran’s honorable discharge.
98 If the property appraiser denies the request for a discount, the
99 appraiser must notify the applicant in writing of the reasons
100 for the denial, and the veteran may reapply. The Legislature
101 may, by general law, waive the annual application requirement in
102 subsequent years.
103 (2) If a veteran who receives the discount described in
104 paragraph (1) predeceases his or her spouse, and if, upon the
105 death of the veteran, the surviving spouse holds the legal or
106 beneficial title to the homestead property and permanently
107 resides thereon, the discount carries over to the surviving
108 spouse until he or she remarries or sells or otherwise disposes
109 of the homestead property. If the surviving spouse sells or
110 otherwise disposes of the property, a discount not to exceed the
111 dollar amount granted from the most recent ad valorem tax roll
112 may be transferred to the surviving spouse’s new homestead
113 property, if used as his or her permanent residence and he or
114 she has not remarried.
115 (3) This subsection is self-executing and does not require
116 implementing legislation.
117 (f) By general law and subject to conditions and
118 limitations specified therein, the Legislature may provide ad
119 valorem tax relief equal to the total amount or a portion of the
120 ad valorem tax otherwise owed on homestead property to:
121 (1) The surviving spouse of a veteran who died from
122 service-connected causes while on active duty as a member of the
123 United States Armed Forces.
124 (2) The surviving spouse of a first responder who died in
125 the line of duty.
126 (3) A first responder who is totally and permanently
127 disabled as a result of an injury or injuries sustained in the
128 line of duty. Causal connection between a disability and service
129 in the line of duty shall not be presumed but must be determined
130 as provided by general law. For purposes of this paragraph, the
131 term “disability” does not include a chronic condition or
132 chronic disease, unless the injury sustained in the line of duty
133 was the sole cause of the chronic condition or chronic disease.
134
135 As used in this subsection and as further defined by general
136 law, the term “first responder” means a law enforcement officer,
137 a correctional officer, a firefighter, an emergency medical
138 technician, or a paramedic, and the term “in the line of duty”
139 means arising out of and in the actual performance of duty
140 required by employment as a first responder.
141 (g) By general law and subject to conditions and
142 limitations specified therein, for all levies other than school
143 district levies, the Legislature may provide an additional
144 homestead exemption on the assessed valuation of greater than
145 one hundred thousand dollars and up to one hundred fifty
146 thousand dollars to a classroom teacher, a law enforcement
147 officer, a correctional officer, a firefighter, a child welfare
148 services professional, an active duty member of the United
149 States Armed Forces, or a member of the Florida National Guard
150 who has the legal or equitable title to real estate and
151 maintains thereon the permanent residence of the owner, or
152 another legally or naturally dependent upon the owner.
153 ARTICLE XII
154 SCHEDULE
155 Additional homestead property tax exemption for specified
156 critical public services workforce.—This section and the
157 amendment to Section 6 of Article VII, authorizing the
158 legislature, for all levies other than school district levies,
159 to grant an additional homestead property tax exemption on
160 $50,000 of the assessed value of homestead property owned by
161 classroom teachers, law enforcement officers, correctional
162 officers, firefighters, child welfare services professionals,
163 active duty members of the United States Armed Forces, and
164 members of the Florida National Guard, shall take effect January
165 1, 2023.
166 BE IT FURTHER RESOLVED that the following statement be
167 placed on the ballot:
168 CONSTITUTIONAL AMENDMENT
169 ARTICLE VII, SECTION 6
170 ARTICLE XII
171 ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION FOR SPECIFIED
172 CRITICAL PUBLIC SERVICES WORKFORCE.—Proposing an amendment to
173 the State Constitution to authorize the Legislature, by general
174 law, to grant an additional homestead tax exemption for non
175 school taxes of up to $50,000 of the assessed value of homestead
176 property owned by classroom teachers, law enforcement officers,
177 correctional officers, firefighters, child welfare services
178 professionals, active duty members of the United States Armed
179 Forces, and members of the Florida National Guard. This
180 amendment shall take effect January 1, 2023.