Bill Text: FL S1410 | 2012 | Regular Session | Introduced


Bill Title: Assessment of Real Property/Video and Other Surveillance Security Cameras

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2012-03-09 - Died in Community Affairs [S1410 Detail]

Download: Florida-2012-S1410-Introduced.html
       Florida Senate - 2012                                   SJR 1410
       
       
       
       By Senator Flores
       
       
       
       
       38-01001-12                                           20121410__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 4
    3         of Article VII and the creation of a new section in
    4         Article XII of the State Constitution to authorize the
    5         Legislature to authorize counties, municipalities,
    6         special districts, and school districts to require the
    7         property appraiser to disregard the installation of
    8         video and other surveillance security cameras and
    9         related equipment in the determination of the assessed
   10         value of real property.
   11  
   12  Be It Resolved by the Legislature of the State of Florida:
   13  
   14         That the following amendment to Section 4 of Article VII
   15  and the creation of a new section in Article XII of the State
   16  Constitution are agreed to and shall be submitted to the
   17  electors of this state for approval or rejection at the next
   18  general election or at an earlier special election specifically
   19  authorized by law for that purpose:
   20                             ARTICLE VII                           
   21                        FINANCE AND TAXATION                       
   22         SECTION 4. Taxation; assessments.—By general law
   23  regulations shall be prescribed which shall secure a just
   24  valuation of all property for ad valorem taxation, provided:
   25         (a) Agricultural land, land producing high water recharge
   26  to Florida’s aquifers, or land used exclusively for
   27  noncommercial recreational purposes may be classified by general
   28  law and assessed solely on the basis of character or use.
   29         (b) As provided by general law and subject to conditions,
   30  limitations, and reasonable definitions specified therein, land
   31  used for conservation purposes shall be classified by general
   32  law and assessed solely on the basis of character or use.
   33         (c) Pursuant to general law tangible personal property held
   34  for sale as stock in trade and livestock may be valued for
   35  taxation at a specified percentage of its value, may be
   36  classified for tax purposes, or may be exempted from taxation.
   37         (d) All persons entitled to a homestead exemption under
   38  Section 6 of this Article shall have their homestead assessed at
   39  just value as of January 1 of the year following the effective
   40  date of this amendment. This assessment shall change only as
   41  provided in this subsection.
   42         (1) Assessments subject to this subsection shall change be
   43  changed annually on January 1 1st of each year; but those
   44  changes in assessments may shall not exceed the lower of the
   45  following:
   46         a. Three percent (3%) of the assessment for the prior year.
   47         b. The percent change in the Consumer Price Index for all
   48  urban consumers, U.S. City Average, all items 1967=100, or a
   49  successor index reports for the preceding calendar year as
   50  initially reported by the United States Department of Labor,
   51  Bureau of Labor Statistics.
   52         (2) An No assessment may not shall exceed just value.
   53         (3) After a any change of ownership, as provided by general
   54  law, homestead property shall be assessed at just value as of
   55  January 1 of the following year, unless the provisions of
   56  paragraph (8) apply. Thereafter, the homestead shall be assessed
   57  as provided in this subsection.
   58         (4) New homestead property shall be assessed at just value
   59  as of January 1 1st of the year following the establishment of
   60  the homestead, unless the provisions of paragraph (8) apply.
   61  That assessment shall only change only as provided in this
   62  subsection.
   63         (5) Changes, additions, reductions, or improvements to
   64  homestead property shall be assessed as provided for by general
   65  law.; provided, However, after the adjustment for any change,
   66  addition, reduction, or improvement, the property shall be
   67  assessed as provided in this subsection.
   68         (6) In the event of a termination of homestead status, the
   69  property shall be assessed as provided by general law.
   70         (7) The provisions of this subsection amendment are
   71  severable. If a provision any of the provisions of this
   72  subsection is amendment shall be held unconstitutional by a any
   73  court of competent jurisdiction, the decision of the such court
   74  does shall not affect or impair any remaining provisions of this
   75  subsection amendment.
   76         (8)a. A person who establishes a new homestead as of
   77  January 1, 2009, or January 1 of any subsequent year and who has
   78  received a homestead exemption pursuant to Section 6 of this
   79  Article as of January 1 of either of the two years immediately
   80  preceding the establishment of a the new homestead is entitled
   81  to have the new homestead assessed at less than just value. If
   82  this revision is approved in January of 2008, a person who
   83  establishes a new homestead as of January 1, 2008, is entitled
   84  to have the new homestead assessed at less than just value only
   85  if that person received a homestead exemption on January 1,
   86  2007. The assessed value of the newly established homestead
   87  shall be determined as follows:
   88         1. If the just value of the new homestead is greater than
   89  or equal to the just value of the prior homestead as of January
   90  1 of the year in which the prior homestead was abandoned, the
   91  assessed value of the new homestead shall be the just value of
   92  the new homestead minus an amount equal to the lesser of
   93  $500,000 or the difference between the just value and the
   94  assessed value of the prior homestead as of January 1 of the
   95  year in which the prior homestead was abandoned. Thereafter, the
   96  homestead shall be assessed as provided in this subsection.
   97         2. If the just value of the new homestead is less than the
   98  just value of the prior homestead as of January 1 of the year in
   99  which the prior homestead was abandoned, the assessed value of
  100  the new homestead shall be equal to the just value of the new
  101  homestead divided by the just value of the prior homestead and
  102  multiplied by the assessed value of the prior homestead.
  103  However, if the difference between the just value of the new
  104  homestead and the assessed value of the new homestead calculated
  105  pursuant to this sub-subparagraph is greater than $500,000, the
  106  assessed value of the new homestead shall be increased so that
  107  the difference between the just value and the assessed value
  108  equals $500,000. Thereafter, the homestead shall be assessed as
  109  provided in this subsection.
  110         b. By general law and subject to conditions specified
  111  therein, the Legislature shall provide for application of this
  112  paragraph to property owned by more than one person.
  113         (e) The legislature may, by general law, for assessment
  114  purposes and subject to the provisions of this subsection, allow
  115  counties and municipalities to authorize by ordinance that
  116  historic property may be assessed solely on the basis of
  117  character or use. Such character or use assessment shall apply
  118  only to the jurisdiction adopting the ordinance. The
  119  requirements for eligible properties must be specified by
  120  general law.
  121         (f) A county may, in the manner prescribed by general law,
  122  provide for a reduction in the assessed value of homestead
  123  property to the extent of any increase in the assessed value of
  124  that property which results from the construction or
  125  reconstruction of the property for the purpose of providing
  126  living quarters for one or more natural or adoptive grandparents
  127  or parents of the owner of the property or of the owner’s spouse
  128  if at least one of the grandparents or parents for whom the
  129  living quarters are provided is 62 years of age or older. Such a
  130  reduction may not exceed the lesser of the following:
  131         (1) The increase in assessed value resulting from
  132  construction or reconstruction of the property.
  133         (2) Twenty percent of the total assessed value of the
  134  property as improved.
  135         (g) For all levies other than school district levies,
  136  assessments of residential real property, as defined by general
  137  law, which contains nine units or fewer and which is not subject
  138  to the assessment limitations set forth in subsections (a)
  139  through (d) shall change only as provided in this subsection.
  140         (1) Assessments subject to this subsection shall be changed
  141  annually on the date of assessment provided by law. However,;
  142  but those changes in assessments may shall not exceed ten
  143  percent (10%) of the assessment for the prior year.
  144         (2) An No assessment may not shall exceed just value.
  145         (3) After a change of ownership or control, as defined by
  146  general law, including any change of ownership of a legal entity
  147  that owns the property, such property shall be assessed at just
  148  value as of the next assessment date. Thereafter, such property
  149  shall be assessed as provided in this subsection.
  150         (4) Changes, additions, reductions, or improvements to such
  151  property shall be assessed as provided for by general law.;
  152  However, after the adjustment for any change, addition,
  153  reduction, or improvement, the property shall be assessed as
  154  provided in this subsection.
  155         (h) For all levies other than school district levies,
  156  assessments of real property that is not subject to the
  157  assessment limitations set forth in subsections (a) through (d)
  158  and (g) shall change only as provided in this subsection.
  159         (1) Assessments subject to this subsection shall be changed
  160  annually on the date of assessment provided by law. However,;
  161  but those changes in assessments may shall not exceed ten
  162  percent (10%) of the assessment for the prior year.
  163         (2) An No assessment may not shall exceed just value.
  164         (3) The legislature must provide that such property shall
  165  be assessed at just value as of the next assessment date after a
  166  qualifying improvement, as defined by general law, is made to
  167  such property. Thereafter, such property shall be assessed as
  168  provided in this subsection.
  169         (4) The legislature may provide that such property shall be
  170  assessed at just value as of the next assessment date after a
  171  change of ownership or control, as defined by general law,
  172  including any change of ownership of the legal entity that owns
  173  the property. Thereafter, such property shall be assessed as
  174  provided in this subsection.
  175         (5) Changes, additions, reductions, or improvements to such
  176  property shall be assessed as provided for by general law.;
  177  However, after the adjustment for any change, addition,
  178  reduction, or improvement, the property shall be assessed as
  179  provided in this subsection.
  180         (i) The legislature, by general law and subject to
  181  conditions specified therein, may prohibit the consideration of
  182  the following in the determination of the assessed value of real
  183  property used for residential purposes:
  184         (1) Any change or improvement made for the purpose of
  185  improving the property’s resistance to wind damage.
  186         (2) The installation of a renewable energy source device.
  187         (j)(1) The assessment of the following working waterfront
  188  properties shall be based upon the current use of the property:
  189         a. Land used predominantly for commercial fishing purposes.
  190         b. Land that is accessible to the public and used for
  191  vessel launches into waters that are navigable.
  192         c. Marinas and drystacks that are open to the public.
  193         d. Water-dependent marine manufacturing facilities,
  194  commercial fishing facilities, and marine vessel construction
  195  and repair facilities and their support activities.
  196         (2) The assessment benefit provided by this subsection is
  197  subject to conditions and limitations and reasonable definitions
  198  as specified by the legislature by general law.
  199         (k)The legislature, by general law and subject to
  200  conditions specified therein, may authorize counties,
  201  municipalities, special districts, and school districts to
  202  require the property appraiser to disregard the installation of
  203  video and other surveillance security cameras and related
  204  equipment in the determination of the assessed value of real
  205  property.
  206                             ARTICLE XII                           
  207                              SCHEDULE                             
  208         Limitation on the assessed value of real property.—The
  209  amendment to Section 4 of Article VII relating to the
  210  installation of video and other surveillance security cameras
  211  and related equipment shall take effect upon approval by the
  212  electors.
  213         BE IT FURTHER RESOLVED that the following statement be
  214  placed on the ballot:
  215                      CONSTITUTIONAL AMENDMENT                     
  216                       ARTICLE VII, SECTION 4                      
  217                             ARTICLE XII                           
  218         CHANGES AND IMPROVEMENTS NOT AFFECTING THE ASSESSED VALUE
  219  OF REAL PROPERTY.—This proposed amendment to the State
  220  Constitution authorizes the Legislature, by general law, to
  221  authorize counties, municipalities, special districts, and
  222  school districts to require the property appraiser to disregard
  223  the installation of video and other surveillance security
  224  cameras and related equipment on real property in assessing the
  225  property’s value for ad valorem taxation.

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