HJR 313

House Joint Resolution
2A joint resolution proposing an amendment to Section 6 of
3Article VII and the creation of Section 31 of Article XII
4of the State Constitution to expand the availability of
5the ad valorem tax discount for disabled veterans to
6include those who were not Florida residents when they
7entered military service and provide an effective date.
9Be It Resolved by the Legislature of the State of Florida:
11     That the following amendment to Section 6 of Article VII
12and the creation of Section 31 of Article XII of the State
13Constitution are agreed to and shall be submitted to the
14electors of this state for approval or rejection at the next
15general election or at an earlier special election specifically
16authorized by law for that purpose:
19     SECTION 6.  Homestead exemptions.--
20     (a)  Every person who has the legal or equitable title to
21real estate and maintains thereon the permanent residence of the
22owner, or another legally or naturally dependent upon the owner,
23shall be exempt from taxation thereon, except assessments for
24special benefits, up to the assessed valuation of twenty-five
25thousand dollars and, for all levies other than school district
26levies, on the assessed valuation greater than fifty thousand
27dollars and up to seventy-five thousand dollars, upon
28establishment of right thereto in the manner prescribed by law.
29The real estate may be held by legal or equitable title, by the
30entireties, jointly, in common, as a condominium, or indirectly
31by stock ownership or membership representing the owner's or
32member's proprietary interest in a corporation owning a fee or a
33leasehold initially in excess of ninety-eight years. The
34exemption shall not apply with respect to any assessment roll
35until such roll is first determined to be in compliance with the
36provisions of section 4 by a state agency designated by general
37law. This exemption is repealed on the effective date of any
38amendment to this Article which provides for the assessment of
39homestead property at less than just value.
40     (b)  Not more than one exemption shall be allowed any
41individual or family unit or with respect to any residential
42unit. No exemption shall exceed the value of the real estate
43assessable to the owner or, in case of ownership through stock
44or membership in a corporation, the value of the proportion
45which the interest in the corporation bears to the assessed
46value of the property.
47     (c)  By general law and subject to conditions specified
48therein, the Legislature may provide to renters, who are
49permanent residents, ad valorem tax relief on all ad valorem tax
50levies. Such ad valorem tax relief shall be in the form and
51amount established by general law.
52     (d)  The legislature may, by general law, allow counties or
53municipalities, for the purpose of their respective tax levies
54and subject to the provisions of general law, to grant an
55additional homestead tax exemption not exceeding fifty thousand
56dollars to any person who has the legal or equitable title to
57real estate and maintains thereon the permanent residence of the
58owner and who has attained age sixty-five and whose household
59income, as defined by general law, does not exceed twenty
60thousand dollars. The general law must allow counties and
61municipalities to grant this additional exemption, within the
62limits prescribed in this subsection, by ordinance adopted in
63the manner prescribed by general law, and must provide for the
64periodic adjustment of the income limitation prescribed in this
65subsection for changes in the cost of living.
66     (e)  Each veteran who is age 65 or older who is partially
67or totally permanently disabled shall receive a discount from
68the amount of the ad valorem tax otherwise owed on homestead
69property the veteran owns and resides in if the disability was
70combat related, the veteran was a resident of this state at the
71time of entering the military service of the United States, and
72the veteran was honorably discharged upon separation from
73military service. The discount shall be in a percentage equal to
74the percentage of the veteran's permanent, service-connected
75disability as determined by the United States Department of
76Veterans Affairs. To qualify for the discount granted by this
77subsection, an applicant must submit to the county property
78appraiser, by March 1, proof of residency at the time of
79entering military service, an official letter from the United
80States Department of Veterans Affairs stating the percentage of
81the veteran's service-connected disability and such evidence
82that reasonably identifies the disability as combat related, and
83a copy of the veteran's honorable discharge. If the property
84appraiser denies the request for a discount, the appraiser must
85notify the applicant in writing of the reasons for the denial,
86and the veteran may reapply. The Legislature may, by general
87law, waive the annual application requirement in subsequent
88years. This subsection shall take effect December 7, 2006, is
89self-executing, and does not require implementing legislation.
92     SECTION 31.  Disabled veterans' property taxes.--The
93amendment to subsection (e) of Section 6 of Article VII relating
94to the property tax discount for disabled veterans and this
95section shall take effect January 1, 2011.
96     BE IT FURTHER RESOLVED that the following statement be
97placed on the ballot:
102amendment to Section 6 of Article VII and the creation of
103Section 31 of Article XII of the State Constitution to expand
104the availability of the property tax discount on homesteads of
105veterans who became disabled as the result of a combat injury to
106include those who were not Florida residents when they entered
107the military and schedule the amendment to take effect January
1081, 2011.

CODING: Words stricken are deletions; words underlined are additions.

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