Bill Text: FL S0808 | 2011 | Regular Session | Comm Sub
Bill Title: Homestead Exemption/Low-income Senior Citizens
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S0808 Detail]
Download: Florida-2011-S0808-Comm_Sub.html
Florida Senate - 2011 CS for SJR 808
By the Committee on Judiciary; and Senator Diaz de la Portilla
590-05084-11 2011808c1
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 4
3 of Article VII of the State Constitution to authorize
4 counties and municipalities to limit the assessed
5 value of the homesteads of certain low-income senior
6 citizens.
7
8 Be It Resolved by the Legislature of the State of Florida:
9
10 That the following amendment to Section 4 of Article VII of
11 the State Constitution is agreed to and shall be submitted to
12 the electors of this state for approval or rejection at the next
13 general election or at an earlier special election specifically
14 authorized by law for that purpose:
15 ARTICLE VII
16 FINANCE AND TAXATION
17 SECTION 4. Taxation; assessments.—By general law
18 regulations shall be prescribed which shall secure a just
19 valuation of all property for ad valorem taxation, provided:
20 (a) Agricultural land, land producing high water recharge
21 to Florida’s aquifers, or land used exclusively for
22 noncommercial recreational purposes may be classified by general
23 law and assessed solely on the basis of character or use.
24 (b) As provided by general law and subject to conditions,
25 limitations, and reasonable definitions specified therein, land
26 used for conservation purposes shall be classified by general
27 law and assessed solely on the basis of character or use.
28 (c) Pursuant to general law tangible personal property held
29 for sale as stock in trade and livestock may be valued for
30 taxation at a specified percentage of its value, may be
31 classified for tax purposes, or may be exempted from taxation.
32 (d) All persons entitled to a homestead exemption under
33 Section 6 of this Article shall have their homestead assessed at
34 just value as of January 1 of the year following the effective
35 date of this amendment. This assessment shall change only as
36 provided in this subsection.
37 (1) Except as provided in paragraph (2), assessments
38 subject to this subsection shall be changed annually on January
39 1 1st of each year; but those changes in assessments shall not
40 exceed the lower of the following:
41 a. Three percent (3%) of the assessment for the prior year.
42 b. The percent change in the Consumer Price Index for all
43 urban consumers, U.S. City Average, all items 1967=100, or
44 successor reports for the preceding calendar year as initially
45 reported by the United States Department of Labor, Bureau of
46 Labor Statistics.
47 (2) The legislature may, by general law, allow counties or
48 municipalities, for the purpose of their respective tax levies
49 and subject to the provisions of general law, to limit
50 assessments on homestead property subject to the additional
51 homestead tax exemption under Section 6(d) to the assessed value
52 of the property in the prior year if the just value of the
53 property is equal to or less than one hundred fifty percent of
54 the average just value of homestead property within the
55 respective county or municipality. The general law must allow
56 counties and municipalities to provide this limitation by
57 ordinance adopted in the manner prescribed by general law,
58 specify the state agency designated to calculate the average
59 just value of homestead property within each county and
60 municipality, and provide that such agency annually supply that
61 information to each property appraiser. The calculation shall be
62 based on the prior year’s tax roll of each county.
63 (3)(2) No assessment shall exceed just value.
64 (4)(3) After any change of ownership, as provided by
65 general law, homestead property shall be assessed at just value
66 as of January 1 of the following year, unless the provisions of
67 paragraph (9) (8) apply. Thereafter, the homestead shall be
68 assessed as provided in this subsection.
69 (5)(4) New homestead property shall be assessed at just
70 value as of January 1 1st of the year following the
71 establishment of the homestead, unless the provisions of
72 paragraph (9) (8) apply. That assessment shall only change as
73 provided in this subsection.
74 (6)(5) Changes, additions, reductions, or improvements to
75 homestead property shall be assessed as provided for by general
76 law; provided, however, after the adjustment for any change,
77 addition, reduction, or improvement, the property shall be
78 assessed as provided in this subsection.
79 (7)(6) In the event of a termination of homestead status,
80 the property shall be assessed as provided by general law.
81 (8)(7) The provisions of this amendment are severable. If
82 any of the provisions of this amendment shall be held
83 unconstitutional by any court of competent jurisdiction, the
84 decision of such court shall not affect or impair any remaining
85 provisions of this amendment.
86 (9)(8)a. A person who establishes a new homestead as of
87 January 1, 2009, or January 1 of any subsequent year and who has
88 received a homestead exemption pursuant to Section 6 of this
89 Article as of January 1 of either of the two years immediately
90 preceding the establishment of the new homestead is entitled to
91 have the new homestead assessed at less than just value. If this
92 revision is approved in January of 2008, a person who
93 establishes a new homestead as of January 1, 2008, is entitled
94 to have the new homestead assessed at less than just value only
95 if that person received a homestead exemption on January 1,
96 2007. The assessed value of the newly established homestead
97 shall be determined as follows:
98 1. If the just value of the new homestead is greater than
99 or equal to the just value of the prior homestead as of January
100 1 of the year in which the prior homestead was abandoned, the
101 assessed value of the new homestead shall be the just value of
102 the new homestead minus an amount equal to the lesser of
103 $500,000 or the difference between the just value and the
104 assessed value of the prior homestead as of January 1 of the
105 year in which the prior homestead was abandoned. Thereafter, the
106 homestead shall be assessed as provided in this subsection.
107 2. If the just value of the new homestead is less than the
108 just value of the prior homestead as of January 1 of the year in
109 which the prior homestead was abandoned, the assessed value of
110 the new homestead shall be equal to the just value of the new
111 homestead divided by the just value of the prior homestead and
112 multiplied by the assessed value of the prior homestead.
113 However, if the difference between the just value of the new
114 homestead and the assessed value of the new homestead calculated
115 pursuant to this sub-subparagraph is greater than $500,000, the
116 assessed value of the new homestead shall be increased so that
117 the difference between the just value and the assessed value
118 equals $500,000. Thereafter, the homestead shall be assessed as
119 provided in this subsection.
120 b. By general law and subject to conditions specified
121 therein, the Legislature shall provide for application of this
122 paragraph to property owned by more than one person.
123 (e) The legislature may, by general law, for assessment
124 purposes and subject to the provisions of this subsection, allow
125 counties and municipalities to authorize by ordinance that
126 historic property may be assessed solely on the basis of
127 character or use. Such character or use assessment shall apply
128 only to the jurisdiction adopting the ordinance. The
129 requirements for eligible properties must be specified by
130 general law.
131 (f) A county may, in the manner prescribed by general law,
132 provide for a reduction in the assessed value of homestead
133 property to the extent of any increase in the assessed value of
134 that property which results from the construction or
135 reconstruction of the property for the purpose of providing
136 living quarters for one or more natural or adoptive grandparents
137 or parents of the owner of the property or of the owner’s spouse
138 if at least one of the grandparents or parents for whom the
139 living quarters are provided is 62 years of age or older. Such a
140 reduction may not exceed the lesser of the following:
141 (1) The increase in assessed value resulting from
142 construction or reconstruction of the property.
143 (2) Twenty percent of the total assessed value of the
144 property as improved.
145 (g) For all levies other than school district levies,
146 assessments of residential real property, as defined by general
147 law, which contains nine units or fewer and which is not subject
148 to the assessment limitations set forth in subsections (a)
149 through (d) shall change only as provided in this subsection.
150 (1) Assessments subject to this subsection shall be changed
151 annually on the date of assessment provided by law; but those
152 changes in assessments shall not exceed ten percent (10%) of the
153 assessment for the prior year.
154 (2) No assessment shall exceed just value.
155 (3) After a change of ownership or control, as defined by
156 general law, including any change of ownership of a legal entity
157 that owns the property, such property shall be assessed at just
158 value as of the next assessment date. Thereafter, such property
159 shall be assessed as provided in this subsection.
160 (4) Changes, additions, reductions, or improvements to such
161 property shall be assessed as provided for by general law;
162 however, after the adjustment for any change, addition,
163 reduction, or improvement, the property shall be assessed as
164 provided in this subsection.
165 (h) For all levies other than school district levies,
166 assessments of real property that is not subject to the
167 assessment limitations set forth in subsections (a) through (d)
168 and (g) shall change only as provided in this subsection.
169 (1) Assessments subject to this subsection shall be changed
170 annually on the date of assessment provided by law; but those
171 changes in assessments shall not exceed ten percent (10%) of the
172 assessment for the prior year.
173 (2) No assessment shall exceed just value.
174 (3) The legislature must provide that such property shall
175 be assessed at just value as of the next assessment date after a
176 qualifying improvement, as defined by general law, is made to
177 such property. Thereafter, such property shall be assessed as
178 provided in this subsection.
179 (4) The legislature may provide that such property shall be
180 assessed at just value as of the next assessment date after a
181 change of ownership or control, as defined by general law,
182 including any change of ownership of the legal entity that owns
183 the property. Thereafter, such property shall be assessed as
184 provided in this subsection.
185 (5) Changes, additions, reductions, or improvements to such
186 property shall be assessed as provided for by general law;
187 however, after the adjustment for any change, addition,
188 reduction, or improvement, the property shall be assessed as
189 provided in this subsection.
190 (i) The legislature, by general law and subject to
191 conditions specified therein, may prohibit the consideration of
192 the following in the determination of the assessed value of real
193 property used for residential purposes:
194 (1) Any change or improvement made for the purpose of
195 improving the property’s resistance to wind damage.
196 (2) The installation of a renewable energy source device.
197 (j)(1) The assessment of the following working waterfront
198 properties shall be based upon the current use of the property:
199 a. Land used predominantly for commercial fishing purposes.
200 b. Land that is accessible to the public and used for
201 vessel launches into waters that are navigable.
202 c. Marinas and drystacks that are open to the public.
203 d. Water-dependent marine manufacturing facilities,
204 commercial fishing facilities, and marine vessel construction
205 and repair facilities and their support activities.
206 (2) The assessment benefit provided by this subsection is
207 subject to conditions and limitations and reasonable definitions
208 as specified by the legislature by general law.
209 BE IT FURTHER RESOLVED that the following statement be
210 placed on the ballot:
211 CONSTITUTIONAL AMENDMENT
212 ARTICLE VII, SECTION 4
213 ASSESSMENT OF HOMESTEAD PROPERTY OWNED BY LOW-INCOME SENIOR
214 CITIZENS.—Currently, counties and municipalities may grant an
215 additional homestead exemption to a person who is 65 years of
216 age or older and who has a household income of $20,000 or less.
217 This proposed amendment to the State Constitution authorizes
218 counties and municipalities to limit the assessments of the
219 homesteads of persons receiving such additional exemption to the
220 assessed value of the property in the prior year if the just
221 value of the property is equal to or less than 150 percent of
222 the average just value of homestead property in the respective
223 county or municipality. As such, if authorized by a county or
224 municipality, these individuals will not be required to pay more
225 county or municipal ad valorem taxes than they paid in the prior
226 year as the result of an increase in the value of their
227 homesteads.
