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 This exemption is repealed on the effective date of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.
