November 13, 2019
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       Florida Senate - 2010                                    SJR 196
       
       
       
       By Senator Aronberg
       
       
       
       
       27-00075-10                                            2010196__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII of the State Constitution to expand the
    4         availability of the property tax discount for disabled
    5         veterans to veterans who were not Florida residents
    6         when they entered the military.
    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 of
   11  the State Constitution is agreed to and shall be submitted to
   12  the electors of this state for approval or rejection at the next
   13  general election or at an earlier special election specifically
   14  authorized by law for that purpose:
   15                             ARTICLE VII                           
   16                        FINANCE AND TAXATION                       
   17         SECTION 6. Homestead exemptions.—
   18         (a) Every person who has the legal or equitable title to
   19  real estate and maintains thereon the permanent residence of the
   20  owner, or another legally or naturally dependent upon the owner,
   21  shall be exempt from taxation thereon, except assessments for
   22  special benefits, up to the assessed valuation of twenty-five
   23  thousand dollars and, for all levies other than school district
   24  levies, on the assessed valuation greater than fifty thousand
   25  dollars and up to seventy-five thousand dollars, upon
   26  establishment of right thereto in the manner prescribed by law.
   27  The real estate may be held by legal or equitable title, by the
   28  entireties, jointly, in common, as a condominium, or indirectly
   29  by stock ownership or membership representing the owner’s or
   30  member’s proprietary interest in a corporation owning a fee or a
   31  leasehold initially in excess of ninety-eight years. The
   32  exemption shall not apply with respect to any assessment roll
   33  until such roll is first determined to be in compliance with the
   34  provisions of section 4 by a state agency designated by general
   35  law. This exemption is repealed on the effective date of any
   36  amendment to this Article which provides for the assessment of
   37  homestead property at less than just value.
   38         (b) Not more than one exemption shall be allowed any
   39  individual or family unit or with respect to any residential
   40  unit. No exemption shall exceed the value of the real estate
   41  assessable to the owner or, in case of ownership through stock
   42  or membership in a corporation, the value of the proportion
   43  which the interest in the corporation bears to the assessed
   44  value of the property.
   45         (c) By general law and subject to conditions specified
   46  therein, the Legislature may provide to renters, who are
   47  permanent residents, ad valorem tax relief on all ad valorem tax
   48  levies. Such ad valorem tax relief shall be in the form and
   49  amount established by general law.
   50         (d) The legislature may, by general law, allow counties or
   51  municipalities, for the purpose of their respective tax levies
   52  and subject to the provisions of general law, to grant an
   53  additional homestead tax exemption not exceeding fifty thousand
   54  dollars to any person who has the legal or equitable title to
   55  real estate and maintains thereon the permanent residence of the
   56  owner and who has attained age sixty-five and whose household
   57  income, as defined by general law, does not exceed twenty
   58  thousand dollars. The general law must allow counties and
   59  municipalities to grant this additional exemption, within the
   60  limits prescribed in this subsection, by ordinance adopted in
   61  the manner prescribed by general law, and must provide for the
   62  periodic adjustment of the income limitation prescribed in this
   63  subsection for changes in the cost of living.
   64         (e) Each veteran who is age 65 or older who is partially or
   65  totally permanently disabled shall receive a discount from the
   66  amount of the ad valorem tax otherwise owed on homestead
   67  property the veteran owns and resides in if the disability was
   68  combat related, the veteran was a resident of this state at the
   69  time of entering the military service of the United States, and
   70  the veteran was honorably discharged upon separation from
   71  military service. The discount shall be in a percentage equal to
   72  the percentage of the veteran’s permanent, service-connected
   73  disability as determined by the United States Department of
   74  Veterans Affairs. To qualify for the discount granted by this
   75  subsection, an applicant must submit to the county property
   76  appraiser, by March 1, proof of residency at the time of
   77  entering military service, an official letter from the United
   78  States Department of Veterans Affairs stating the percentage of
   79  the veteran’s service-connected disability and such evidence
   80  that reasonably identifies the disability as combat related, and
   81  a copy of the veteran’s honorable discharge. If the property
   82  appraiser denies the request for a discount, the appraiser must
   83  notify the applicant in writing of the reasons for the denial,
   84  and the veteran may reapply. The Legislature may, by general
   85  law, waive the annual application requirement in subsequent
   86  years. This subsection shall take effect December 7, 2006, is
   87  self-executing, and does not require implementing legislation.
   88         BE IT FURTHER RESOLVED that the following statement be
   89  placed on the ballot:
   90                      CONSTITUTIONAL AMENDMENT                     
   91                       ARTICLE VII, SECTION 6                      
   92         DISABLED VETERAN’S PROPERTY TAX DISCOUNT.—The State
   93  Constitution provides a property tax discount on the homesteads
   94  of veterans who became disabled as the result of a combat
   95  injury. This proposed amendment expands the availability of the
   96  discount to veterans who became disabled as the result of a
   97  combat injury, but who were not Florida residents when they
   98  entered the military.

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