Bill Text: FL S1056 | 2012 | Regular Session | Comm Sub
Bill Title: Homestead Property Tax Exemption for Surviving Spouse of Military Veteran or First Responder
Spectrum:
Status: (Introduced - Dead) 2012-03-09 - Laid on Table, refer to CS/HJR 93 -SJ 1173 [S1056 Detail]
Download: Florida-2012-S1056-Comm_Sub.html
Florida Senate - 2012 CS for SJR 1056
By the Committee on Military Affairs, Space, and Domestic
Security; and Senator Norman
583-02475-12 20121056c1
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 6
3 of Article VII and the creation of Section 32 of
4 Article XII of the State Constitution to allow the
5 Legislature by general law to provide ad valorem
6 homestead property tax relief to the surviving spouse
7 of a military veteran who died from service-connected
8 causes while on active duty or a surviving spouse of a
9 first responder who died in the line of duty, provide
10 definitions with respect thereto, and provide an
11 effective date.
12
13 Be It Resolved by the Legislature of the State of Florida:
14
15 That the following amendment to Section 6 of Article VII
16 and the creation of Section 32 of Article XII of the State
17 Constitution are agreed to and shall be submitted to the
18 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 an
59 additional homestead tax exemption not exceeding fifty thousand
60 dollars to any person who has the legal or equitable title to
61 real estate and maintains thereon the permanent residence of the
62 owner and who has attained age sixty-five and whose household
63 income, as defined by general law, does not exceed twenty
64 thousand dollars. The general law must allow counties and
65 municipalities to grant this additional exemption, within the
66 limits prescribed in this subsection, by ordinance adopted in
67 the manner prescribed by general law, and must provide for the
68 periodic adjustment of the income limitation prescribed in this
69 subsection for changes in the cost of living.
70 (e) Each veteran who is age 65 or older who is partially or
71 totally permanently disabled shall receive a discount from the
72 amount of the ad valorem tax otherwise owed on homestead
73 property the veteran owns and resides in if the disability was
74 combat related, the veteran was a resident of this state at the
75 time of entering the military service of the United States, and
76 the veteran was honorably discharged upon separation from
77 military service. The discount shall be in a percentage equal to
78 the percentage of the veteran’s permanent, service-connected
79 disability as determined by the United States Department of
80 Veterans Affairs. To qualify for the discount granted by this
81 subsection, an applicant must submit to the county property
82 appraiser, by March 1, proof of residency at the time of
83 entering military service, an official letter from the United
84 States Department of Veterans Affairs stating the percentage of
85 the veteran’s service-connected disability and such evidence
86 that reasonably identifies the disability as combat related, and
87 a copy of the veteran’s honorable discharge. If the property
88 appraiser denies the request for a discount, the appraiser must
89 notify the applicant in writing of the reasons for the denial,
90 and the veteran may reapply. The Legislature may, by general
91 law, waive the annual application requirement in subsequent
92 years. This subsection shall take effect December 7, 2006, is
93 self-executing, and does not require implementing legislation.
94 (f)(1) By general law and subject to conditions and
95 limitations specified therein, the Legislature may provide ad
96 valorem tax relief equal to the total amount or a portion of the
97 ad valorem tax otherwise owed on homestead property to the
98 surviving spouse of:
99 a. A veteran who died from service-connected causes while
100 on active duty as a member of the United States Armed Forces.
101 b. A first responder who died in the line of duty.
102 (2) As used in this subsection and as further defined by
103 general law, the term:
104 a. “First responder” means a law enforcement officer, a
105 correctional officer, a firefighter, an emergency medical
106 technician, or a paramedic.
107 b. “In the line of duty” means arising out of and in the
108 actual performance of duty required by employment as a first
109 responder.
110 ARTICLE XII
111 SCHEDULE
112 SECTION 32. Ad valorem tax relief for surviving spouses of
113 veterans who died from service-connected causes and first
114 responders who died in the line of duty.—This section and the
115 amendment to Section 6 of Article VII permitting the legislature
116 to provide ad valorem tax relief to surviving spouses of
117 veterans who died from service-connected causes and first
118 responders who died in the line of duty shall take effect
119 January 1, 2013.
120 BE IT FURTHER RESOLVED that the following statement be
121 placed on the ballot:
122 CONSTITUTIONAL AMENDMENT
123 ARTICLE VII, SECTION 6
124 ARTICLE XII, SECTION 32
125 HOMESTEAD PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF
126 MILITARY VETERAN OR FIRST RESPONDER.—Proposing an amendment to
127 the State Constitution to authorize the Legislature to provide
128 by general law ad valorem homestead property tax relief to the
129 surviving spouse of a military veteran who died from service
130 connected causes while on active duty or to the surviving spouse
131 of a first responder who died in the line of duty. The amendment
132 authorizes the Legislature to totally exempt or partially exempt
133 such surviving spouse’s homestead property from ad valorem
134 taxation. The amendment defines a first responder as a law
135 enforcement officer, a correctional officer, a firefighter, an
136 emergency medical technician, or a paramedic. This amendment
137 takes effect January 1, 2013.
