Bill Text: FL S0778 | 2016 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Homestead Tax Exemption/Spouses of Combat-related Disabled Veterans
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Failed) 2016-03-11 - Died in Appropriations [S0778 Detail]
Download: Florida-2016-S0778-Introduced.html
Bill Title: Homestead Tax Exemption/Spouses of Combat-related Disabled Veterans
Spectrum: Slight Partisan Bill (? 2-1)
Status: (Failed) 2016-03-11 - Died in Appropriations [S0778 Detail]
Download: Florida-2016-S0778-Introduced.html
Florida Senate - 2016 SJR 778 By Senator Altman 16-00088-16 2016778__ 1 Senate Joint Resolution 2 A joint resolution proposing an amendment to Section 6 3 of Article VII of the State Constitution to authorize 4 the discount on ad valorem taxes on homestead property 5 which is received by certain veterans who have 6 permanent, combat-related disabilities to carry over 7 upon the death of the veteran to the benefit of a 8 surviving spouse until the surviving spouse remarries 9 or sells or otherwise disposes of the property and to 10 specify that the discount is transferrable to another 11 permanent residence if the surviving spouse remains 12 unmarried. 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 of 17 the State Constitution is agreed to and shall be submitted to 18 the electors of this state for approval or rejection at the next 19 general election or at an earlier special election specifically 20 authorized by law for that purpose: 21 ARTICLE VII 22 FINANCE AND TAXATION 23 SECTION 6. Homestead exemptions.— 24 (a) Every person who has the legal or equitable title to 25 real estate and maintains thereon the permanent residence of the 26 owner, or another legally or naturally dependent upon the owner, 27 shall be exempt from taxation thereon, except assessments for 28 special benefits, up to the assessed valuation of twenty-five 29 thousand dollars and, for all levies other than school district 30 levies, on the assessed valuation greater than fifty thousand 31 dollars and up to seventy-five thousand dollars, upon 32 establishment of right thereto in the manner prescribed by law. 33 The real estate may be held by legal or equitable title, by the 34 entireties, jointly, in common, as a condominium, or indirectly 35 by stock ownership or membership representing the owner’s or 36 member’s proprietary interest in a corporation owning a fee or a 37 leasehold initially in excess of ninety-eight years. The 38 exemption shall not apply with respect to any assessment roll 39 until such roll is first determined to be in compliance with the 40 provisions of section 4 by a state agency designated by general 41 law. This exemption is repealed on the effective date of any 42 amendment to this Article which provides for the assessment of 43 homestead property at less than just value. 44 (b) Not more than one exemption shall be allowed any 45 individual or family unit or with respect to any residential 46 unit. No exemption shall exceed the value of the real estate 47 assessable to the owner or, in case of ownership through stock 48 or membership in a corporation, the value of the proportion 49 which the interest in the corporation bears to the assessed 50 value of the property. 51 (c) By general law and subject to conditions specified 52 therein, the Legislature may provide to renters, who are 53 permanent residents, ad valorem tax relief on all ad valorem tax 54 levies. Such ad valorem tax relief shall be in the form and 55 amount established by general law. 56 (d) The legislature may, by general law, allow counties or 57 municipalities, for the purpose of their respective tax levies 58 and subject to the provisions of general law, to grant either or 59 both of the following additional homestead tax exemptions: 60 (1) An exemption not exceeding fifty thousand dollars to 61 any person who has the legal or equitable title to real estate 62 and maintains thereon the permanent residence of the owner and 63 who has attained age sixty-five and whose household income, as 64 defined by general law, does not exceed twenty thousand dollars; 65 or 66 (2) An exemption equal to the assessed value of the 67 property to any 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 and who has maintained thereon the permanent 70 residence of the owner for not less than twenty-five years and 71 who has attained age sixty-five and whose household income does 72 not exceed the income limitation prescribed in paragraph (1). 73 74 The general law must allow counties and municipalities to grant 75 these additional exemptions, within the limits prescribed in 76 this subsection, by ordinance adopted in the manner prescribed 77 by general law, and must provide for the periodic adjustment of 78 the income limitation prescribed in this subsection for changes 79 in the cost of living. 80 (e)(1) Each veteran who is age 65 or older who is partially 81 or totally permanently disabled shall receive a discount from 82 the amount of the ad valorem tax otherwise owed on homestead 83 property the veteran owns and resides in if the disability was 84 combat related and the veteran was honorably discharged upon 85 separation from military service. The discount shall be in a 86 percentage equal to the percentage of the veteran’s permanent, 87 service-connected disability as determined by the United States 88 Department of Veterans Affairs. To qualify for the discount 89 granted by this subsection, an applicant must submit to the 90 county property appraiser, by March 1, an official letter from 91 the United States Department of Veterans Affairs stating the 92 percentage of the veteran’s service-connected disability and 93 such evidence that reasonably identifies the disability as 94 combat related and a copy of the veteran’s honorable discharge. 95 If the property appraiser denies the request for a discount, the 96 appraiser must notify the applicant in writing of the reasons 97 for the denial, and the veteran may reapply. The Legislature 98 may, by general law, waive the annual application requirement in 99 subsequent years. This subsection is self-executing and does not 100 require implementing legislation. 101 (2) If a veteran who is receiving the discount described in 102 paragraph (1) predeceases his or her spouse and if, upon the 103 death of the veteran, the surviving spouse holds the legal or 104 beneficial title to the homestead property and permanently 105 resides thereon, the discount carries over to the benefit of the 106 surviving spouse until he or she remarries or sells or otherwise 107 disposes of the property. If the surviving spouse sells the 108 property, a discount not to exceed the amount granted from the 109 most recent ad valorem tax roll may be transferred to his or her 110 new residence if the residence is used as his or her permanent 111 residence and he or she does not remarry. 112 (f) By general law and subject to conditions and 113 limitations specified therein, the Legislature may provide ad 114 valorem tax relief equal to the total amount or a portion of the 115 ad valorem tax otherwise owed on homestead property to the: 116 (1) Surviving spouse of a veteran who died from service 117 connected causes while on active duty as a member of the United 118 States Armed Forces. 119 (2) Surviving spouse of a first responder who died in the 120 line of duty. 121 (3) As used in this subsection and as further defined by 122 general law, the term: 123 a. “First responder” means a law enforcement officer, a 124 correctional officer, a firefighter, an emergency medical 125 technician, or a paramedic. 126 b. “In the line of duty” means arising out of and in the 127 actual performance of duty required by employment as a first 128 responder. 129 BE IT FURTHER RESOLVED that the following statement be 130 placed on the ballot: 131 CONSTITUTIONAL AMENDMENT 132 ARTICLE VII, SECTION 6 133 AD VALOREM TAX DISCOUNT FOR SPOUSES OF DECEASED VETERANS 134 WHO HAD PERMANENT, COMBAT-RELATED DISABILITIES.—Proposing an 135 amendment to the State Constitution to authorize the discount on 136 ad valorem taxes on homestead property which is received by 137 certain veterans who have permanent, combat-related disabilities 138 to carry over upon the death of the veteran to the benefit of a 139 surviving spouse until the surviving spouse remarries or sells 140 or otherwise disposes of the property. The discount is 141 transferrable to another permanent residence if the surviving 142 spouse remains unmarried.