Bill Text: FL S1774 | 2017 | Regular Session | Introduced


Bill Title: Increased Homestead Property Tax Exemption

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2017-05-05 - Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see HJR 7105 (Passed), HB 7107 (Ch. 2017-35) [S1774 Detail]

Download: Florida-2017-S1774-Introduced.html
       Florida Senate - 2017                                   SJR 1774
       
       
        
       By Senator Lee
       
       
       
       
       
       20-00991-17                                           20171774__
    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 increase the
    5         assessed value eligible for homestead exemption and to
    6         provide an effective date if the amendment is adopted.
    7          
    8  Be It Resolved by the Legislature of the State of Florida:
    9  
   10         That the following amendment to Section 6 of Article VII
   11  and the creation of a new section in Article XII of the State
   12  Constitution are agreed to and shall be submitted to the
   13  electors of this state for approval or rejection at the next
   14  general election or at an earlier special election specifically
   15  authorized by law for that purpose:
   16                             ARTICLE VII                           
   17                        FINANCE AND TAXATION                       
   18         SECTION 6. Homestead exemptions.—
   19         (a) Every person who has the legal or equitable title to
   20  real estate and maintains thereon the permanent residence of the
   21  owner, or another legally or naturally dependent upon the owner,
   22  shall be exempt from taxation thereon, except assessments for
   23  special benefits, up to the assessed valuation of twenty-five
   24  thousand dollars and, for all levies other than school district
   25  levies, on the assessed valuation greater than fifty thousand
   26  dollars and up to one hundred seventy-five thousand dollars,
   27  upon establishment of right thereto in the manner prescribed by
   28  law. The real estate may be held by legal or equitable title, by
   29  the entireties, jointly, in common, as a condominium, or
   30  indirectly by stock ownership or membership representing the
   31  owner’s or member’s proprietary interest in a corporation owning
   32  a fee or a leasehold initially in excess of ninety-eight years.
   33  The exemption shall not apply with respect to any assessment
   34  roll until such roll is first determined to be in compliance
   35  with the provisions of section 4 by a state agency designated by
   36  general law. This exemption is repealed on the effective date of
   37  any amendment to this Article which provides for the assessment
   38  of homestead property at less than just value.
   39         (b) Not more than one exemption shall be allowed any
   40  individual or family unit or with respect to any residential
   41  unit. No exemption shall exceed the value of the real estate
   42  assessable to the owner or, in case of ownership through stock
   43  or membership in a corporation, the value of the proportion
   44  which the interest in the corporation bears to the assessed
   45  value of the property.
   46         (c) By general law and subject to conditions specified
   47  therein, the Legislature may provide to renters, who are
   48  permanent residents, ad valorem tax relief on all ad valorem tax
   49  levies. Such ad valorem tax relief shall be in the form and
   50  amount established by general law.
   51         (d) The legislature may, by general law, allow counties or
   52  municipalities, for the purpose of their respective tax levies
   53  and subject to the provisions of general law, to grant either or
   54  both of the following additional homestead tax exemptions:
   55         (1) An exemption not exceeding fifty thousand dollars to a
   56  person who has the legal or equitable title to real estate and
   57  maintains thereon the permanent residence of the owner, who has
   58  attained age sixty-five, and whose household income, as defined
   59  by general law, does not exceed twenty thousand dollars; or
   60         (2) An exemption equal to the assessed value of the
   61  property to a person who has the legal or equitable title to
   62  real estate with a just value less than two hundred and fifty
   63  thousand dollars, as determined in the first tax year that the
   64  owner applies and is eligible for the exemption, and who has
   65  maintained thereon the permanent residence of the owner for not
   66  less than twenty-five years, who has attained age sixty-five,
   67  and whose household income does not exceed the income limitation
   68  prescribed in paragraph (1).
   69  
   70  The general law must allow counties and municipalities to grant
   71  these additional exemptions, within the limits prescribed in
   72  this subsection, by ordinance adopted in the manner prescribed
   73  by general law, and must provide for the periodic adjustment of
   74  the income limitation prescribed in this subsection for changes
   75  in the cost of living.
   76         (e) Each veteran who is age 65 or older who is partially or
   77  totally permanently disabled shall receive a discount from the
   78  amount of the ad valorem tax otherwise owed on homestead
   79  property the veteran owns and resides in if the disability was
   80  combat related and the veteran was honorably discharged upon
   81  separation from military service. The discount shall be in a
   82  percentage equal to the percentage of the veteran’s permanent,
   83  service-connected disability as determined by the United States
   84  Department of Veterans Affairs. To qualify for the discount
   85  granted by this subsection, an applicant must submit to the
   86  county property appraiser, by March 1, an official letter from
   87  the United States Department of Veterans Affairs stating the
   88  percentage of the veteran’s service-connected disability and
   89  such evidence that reasonably identifies the disability as
   90  combat related and a copy of the veteran’s honorable discharge.
   91  If the property appraiser denies the request for a discount, the
   92  appraiser must notify the applicant in writing of the reasons
   93  for the denial, and the veteran may reapply. The Legislature
   94  may, by general law, waive the annual application requirement in
   95  subsequent years. This subsection is self-executing and does not
   96  require implementing legislation.
   97         (f) By general law and subject to conditions and
   98  limitations specified therein, the Legislature may provide ad
   99  valorem tax relief equal to the total amount or a portion of the
  100  ad valorem tax otherwise owed on homestead property to:
  101         (1) The surviving spouse of a veteran who died from
  102  service-connected causes while on active duty as a member of the
  103  United States Armed Forces.
  104         (2) The surviving spouse of a first responder who died in
  105  the line of duty.
  106         (3) A first responder who is totally and permanently
  107  disabled as a result of an injury or injuries sustained in the
  108  line of duty. Causal connection between a disability and service
  109  in the line of duty shall not be presumed but must be determined
  110  as provided by general law. For purposes of this paragraph, the
  111  term “disability” does not include a chronic condition or
  112  chronic disease, unless the injury sustained in the line of duty
  113  was the sole cause of the chronic condition or chronic disease.
  114  
  115  As used in this subsection and as further defined by general
  116  law, the term “first responder” means a law enforcement officer,
  117  a correctional officer, a firefighter, an emergency medical
  118  technician, or a paramedic, and the term “in the line of duty”
  119  means arising out of and in the actual performance of duty
  120  required by employment as a first responder.
  121                             ARTICLE XII                           
  122                              SCHEDULE                             
  123         Increased homestead exemption.—The amendment to Section 6
  124  of Article VII increasing the homestead exemption, for all
  125  levies other than school district levies, on the assessed value
  126  greater than $50,000 and up to $100,000 shall take effect
  127  January 1, 2019.
  128         BE IT FURTHER RESOLVED that the following statement be
  129  placed on the ballot:
  130                      CONSTITUTIONAL AMENDMENT                     
  131                       ARTICLE VII, SECTION 6                      
  132                             ARTICLE XII                           
  133         INCREASED HOMESTEAD PROPERTY TAX EXEMPTION.—Proposing an
  134  amendment to the State Constitution to increase the homestead
  135  exemption from property taxes, other than school district taxes,
  136  by exempting the assessed value between $75,000 and $100,000.
  137  The amendment will take effect January 1, 2019, if approved by
  138  the electors.

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