August 04, 2020
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       Florida Senate - 2009                                    SJR 532
       
       
       
       By Senator Lynn
       
       
       
       
       7-00567-09                                             2009532__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing amendments to Sections 4
    3         and 6 of Article VII of the State Constitution to
    4         provide for a limitation on increases in assessments
    5         of commercial or residential rental property and to
    6         provide an additional homestead exemption for first
    7         time homestead property owners.
    8         
    9  Be It Resolved by the Legislature of the State of Florida:
   10         
   11         That the following amendments to Sections 4 and 6 of
   12  Article VII of the State Constitution are agreed to and shall be
   13  submitted to the electors of this state for approval or
   14  rejection at the next general election or at an earlier special
   15  election specifically authorized by law for that purpose::
   16                             ARTICLE VII                           
   17                        FINANCE AND TAXATION                       
   18         SECTION 4. Taxation; assessments.—By general law
   19  regulations shall be prescribed which shall secure a just
   20  valuation of all property for ad valorem taxation, provided:
   21         (a) Agricultural land, land producing high water recharge
   22  to Florida's aquifers, or land used exclusively for
   23  noncommercial recreational purposes may be classified by general
   24  law and assessed solely on the basis of character or use.
   25         (b) As provided by general law and subject to conditions,
   26  limitations, and reasonable definitions specified therein, land
   27  used for conservation purposes shall be classified by general
   28  law and assessed solely on the basis of character or use.
   29         (c) Pursuant to general law tangible personal property held
   30  for sale as stock in trade and livestock may be valued for
   31  taxation at a specified percentage of its value, may be
   32  classified for tax purposes, or may be exempted from taxation.
   33         (d) All persons entitled to a homestead exemption under
   34  Section 6 of this Article shall have their homestead assessed at
   35  just value as of January 1 of the year following the effective
   36  date of this amendment. This assessment shall change only as
   37  provided in this subsection.
   38         (1) Assessments subject to this subsection shall be changed
   39  annually on January 1st of each year; but those changes in
   40  assessments shall not exceed the lower of the following:
   41         a. Three percent (3%) of the assessment for the prior year.
   42         b. The percent change in the Consumer Price Index for all
   43  urban consumers, U.S. City Average, all items 1967=100, or
   44  successor reports for the preceding calendar year as initially
   45  reported by the United States Department of Labor, Bureau of
   46  Labor Statistics.
   47         (2) No assessment shall exceed just value.
   48         (3) After any change of ownership, as provided by general
   49  law, homestead property shall be assessed at just value as of
   50  January 1 of the following year, unless the provisions of
   51  paragraph (8) apply. Thereafter, the homestead shall be assessed
   52  as provided in this subsection.
   53         (4) New homestead property shall be assessed at just value
   54  as of January 1st of the year following the establishment of the
   55  homestead, unless the provisions of paragraph (8) apply. That
   56  assessment shall only change as provided in this subsection.
   57         (5) Changes, additions, reductions, or improvements to
   58  homestead property shall be assessed as provided for by general
   59  law; provided, however, after the adjustment for any change,
   60  addition, reduction, or improvement, the property shall be
   61  assessed as provided in this subsection.
   62         (6) In the event of a termination of homestead status, the
   63  property shall be assessed as provided by general law.
   64         (7) The provisions of this amendment are severable. If any
   65  of the provisions of this amendment shall be held
   66  unconstitutional by any court of competent jurisdiction, the
   67  decision of such court shall not affect or impair any remaining
   68  provisions of this amendment.
   69         (8)a. A person who establishes a new homestead as of
   70  January 1, 2009, or January 1 of any subsequent year and who has
   71  received a homestead exemption pursuant to Section 6 of this
   72  Article as of January 1 of either of the two years immediately
   73  preceding the establishment of the new homestead is entitled to
   74  have the new homestead assessed at less than just value. If this
   75  revision is approved in January of 2008, a person who
   76  establishes a new homestead as of January 1, 2008, is entitled
   77  to have the new homestead assessed at less than just value only
   78  if that person received a homestead exemption on January 1,
   79  2007. The assessed value of the newly established homestead
   80  shall be determined as follows:
   81         1. If the just value of the new homestead is greater than
   82  or equal to the just value of the prior homestead as of January
   83  1 of the year in which the prior homestead was abandoned, the
   84  assessed value of the new homestead shall be the just value of
   85  the new homestead minus an amount equal to the lesser of
   86  $500,000 or the difference between the just value and the
   87  assessed value of the prior homestead as of January 1 of the
   88  year in which the prior homestead was abandoned. Thereafter, the
   89  homestead shall be assessed as provided in this subsection.
   90         2. If the just value of the new homestead is less than the
   91  just value of the prior homestead as of January 1 of the year in
   92  which the prior homestead was abandoned, the assessed value of
   93  the new homestead shall be equal to the just value of the new
   94  homestead divided by the just value of the prior homestead and
   95  multiplied by the assessed value of the prior homestead.
   96  However, if the difference between the just value of the new
   97  homestead and the assessed value of the new homestead calculated
   98  pursuant to this sub-subparagraph is greater than $500,000, the
   99  assessed value of the new homestead shall be increased so that
  100  the difference between the just value and the assessed value
  101  equals $500,000. Thereafter, the homestead shall be assessed as
  102  provided in this subsection.
  103         b. By general law and subject to conditions specified
  104  therein, the Legislature shall provide for application of this
  105  paragraph to property owned by more than one person.
  106         (e) The legislature may, by general law, for assessment
  107  purposes and subject to the provisions of this subsection, allow
  108  counties and municipalities to authorize by ordinance that
  109  historic property may be assessed solely on the basis of
  110  character or use. Such character or use assessment shall apply
  111  only to the jurisdiction adopting the ordinance. The
  112  requirements for eligible properties must be specified by
  113  general law.
  114         (f) A county may, in the manner prescribed by general law,
  115  provide for a reduction in the assessed value of homestead
  116  property to the extent of any increase in the assessed value of
  117  that property which results from the construction or
  118  reconstruction of the property for the purpose of providing
  119  living quarters for one or more natural or adoptive grandparents
  120  or parents of the owner of the property or of the owner's spouse
  121  if at least one of the grandparents or parents for whom the
  122  living quarters are provided is 62 years of age or older. Such a
  123  reduction may not exceed the lesser of the following:
  124         (1) The increase in assessed value resulting from
  125  construction or reconstruction of the property.
  126         (2) Twenty percent of the total assessed value of the
  127  property as improved.
  128         (g) For all levies other than school district levies,
  129  assessments of residential real property, as defined by general
  130  law, which contains nine units or fewer and which is not subject
  131  to the assessment limitations set forth in subsections (a)
  132  through (d) shall change only as provided in this subsection.
  133         (1) Assessments subject to this subsection shall be changed
  134  annually on the date of assessment provided by law; but those
  135  changes in assessments shall not exceed ten percent (10%) of the
  136  assessment for the prior year.
  137         (2) No assessment shall exceed just value.
  138         (3) After a change of ownership or control, as defined by
  139  general law, including any change of ownership of a legal entity
  140  that owns the property, such property shall be assessed at just
  141  value as of the next assessment date. Thereafter, such property
  142  shall be assessed as provided in this subsection.
  143         (4) Changes, additions, reductions, or improvements to such
  144  property shall be assessed as provided for by general law;
  145  however, after the adjustment for any change, addition,
  146  reduction, or improvement, the property shall be assessed as
  147  provided in this subsection.
  148         (h) For all levies other than school district levies,
  149  assessments of real property that is not subject to the
  150  assessment limitations set forth in subsections (a) through (d)
  151  and (g) shall change only as provided in this subsection.
  152         (1) Assessments subject to this subsection shall be changed
  153  annually on the date of assessment provided by law; but those
  154  changes in assessments shall not exceed ten percent (10%) of the
  155  assessment for the prior year.
  156         (2) No assessment shall exceed just value.
  157         (3) The legislature must provide that such property shall
  158  be assessed at just value as of the next assessment date after a
  159  qualifying improvement, as defined by general law, is made to
  160  such property. Thereafter, such property shall be assessed as
  161  provided in this subsection.
  162         (4) The legislature may provide that such property shall be
  163  assessed at just value as of the next assessment date after a
  164  change of ownership or control, as defined by general law,
  165  including any change of ownership of the legal entity that owns
  166  the property. Thereafter, such property shall be assessed as
  167  provided in this subsection.
  168         (5) Changes, additions, reductions, or improvements to such
  169  property shall be assessed as provided for by general law;
  170  however, after the adjustment for any change, addition,
  171  reduction, or improvement, the property shall be assessed as
  172  provided in this subsection.
  173         (i) The legislature, by general law and subject to
  174  conditions specified therein, may prohibit the consideration of
  175  the following in the determination of the assessed value of real
  176  property used for residential purposes:
  177         (1) Any change or improvement made for the purpose of
  178  improving the property's resistance to wind damage.
  179         (2) The installation of a renewable energy source device.
  180         (j)(1) The assessment of the following working waterfront
  181  properties shall be based upon the current use of the property:
  182         a. Land used predominantly for commercial fishing purposes.
  183         b. Land that is accessible to the public and used for
  184  vessel launches into waters that are navigable.
  185         c. Marinas and drystacks that are open to the public.
  186         d. Water-dependent marine manufacturing facilities,
  187  commercial fishing facilities, and marine vessel construction
  188  and repair facilities and their support activities.
  189         (2) The assessment benefit provided by this subsection is
  190  subject to conditions and limitations and reasonable definitions
  191  as specified by the legislature by general law.
  192         (k) Pursuant to general law and subject to conditions
  193  specified therein, increases in assessments of real property
  194  used for commercial or residential rental purposes may be
  195  limited to the greater of five percent or the average annual
  196  percentage growth in revenues derived from the property over the
  197  preceding three years if ownership of the property has not
  198  changed.
  199         SECTION 6. Homestead exemptions.—
  200         (a) Every person who has the legal or equitable title to
  201  real estate and maintains thereon the permanent residence of the
  202  owner, or another legally or naturally dependent upon the owner,
  203  shall be exempt from taxation thereon, except assessments for
  204  special benefits, up to the assessed valuation of twenty-five
  205  thousand dollars and, for all levies other than school district
  206  levies, on the assessed valuation greater than fifty thousand
  207  dollars and up to seventy-five thousand dollars, upon
  208  establishment of right thereto in the manner prescribed by law.
  209  The real estate may be held by legal or equitable title, by the
  210  entireties, jointly, in common, as a condominium, or indirectly
  211  by stock ownership or membership representing the owner's or
  212  member's proprietary interest in a corporation owning a fee or a
  213  leasehold initially in excess of ninety-eight years. The
  214  exemption shall not apply with respect to any assessment roll
  215  until such roll is first determined to be in compliance with the
  216  provisions of section 4 by a state agency designated by general
  217  law. This exemption is repealed on the effective date of any
  218  amendment to this Article which provides for the assessment of
  219  homestead property at less than just value.
  220         (b) Not more than one exemption shall be allowed any
  221  individual or family unit or with respect to any residential
  222  unit. No exemption shall exceed the value of the real estate
  223  assessable to the owner or, in case of ownership through stock
  224  or membership in a corporation, the value of the proportion
  225  which the interest in the corporation bears to the assessed
  226  value of the property.
  227         (c) As provided by general law and subject to conditions
  228  specified therein, every person who establishes the right to
  229  receive the homestead exemption provided in subsection (a)
  230  within one year after purchasing the homestead property and who
  231  has not previously owned property to which the homestead
  232  exemption provided in subsection (a) applied is entitled to an
  233  additional homestead exemption in an amount equal to fifty
  234  percent of the homestead property's just value on January 1 of
  235  the year the homestead is established. The amount of the initial
  236  additional exemption shall be reduced by twenty percent on
  237  January 1 of each year after the additional exemption is
  238  granted. The additional exemption is not available if any owner
  239  of the property has previously owned property to which the
  240  homestead exemption provided in subsection (a) applied.
  241         (d)(c) By general law and subject to conditions specified
  242  therein, the Legislature may provide to renters, who are
  243  permanent residents, ad valorem tax relief on all ad valorem tax
  244  levies. Such ad valorem tax relief shall be in the form and
  245  amount established by general law.
  246         (e)(d) The legislature may, by general law, allow counties
  247  or municipalities, for the purpose of their respective tax
  248  levies and subject to the provisions of general law, to grant an
  249  additional homestead tax exemption not exceeding fifty thousand
  250  dollars to any person who has the legal or equitable title to
  251  real estate and maintains thereon the permanent residence of the
  252  owner and who has attained age sixty-five and whose household
  253  income, as defined by general law, does not exceed twenty
  254  thousand dollars. The general law must allow counties and
  255  municipalities to grant this additional exemption, within the
  256  limits prescribed in this subsection, by ordinance adopted in
  257  the manner prescribed by general law, and must provide for the
  258  periodic adjustment of the income limitation prescribed in this
  259  subsection for changes in the cost of living.
  260         (f)(e) Each veteran who is age 65 or older who is partially
  261  or totally permanently disabled shall receive a discount from
  262  the amount of the ad valorem tax otherwise owed on homestead
  263  property the veteran owns and resides in if the disability was
  264  combat related, the veteran was a resident of this state at the
  265  time of entering the military service of the United States, and
  266  the veteran was honorably discharged upon separation from
  267  military service. The discount shall be in a percentage equal to
  268  the percentage of the veteran's permanent, service-connected
  269  disability as determined by the United States Department of
  270  Veterans Affairs. To qualify for the discount granted by this
  271  subsection, an applicant must submit to the county property
  272  appraiser, by March 1, proof of residency at the time of
  273  entering military service, an official letter from the United
  274  States Department of Veterans Affairs stating the percentage of
  275  the veteran's service-connected disability and such evidence
  276  that reasonably identifies the disability as combat related, and
  277  a copy of the veteran's honorable discharge. If the property
  278  appraiser denies the request for a discount, the appraiser must
  279  notify the applicant in writing of the reasons for the denial,
  280  and the veteran may reapply. The Legislature may, by general
  281  law, waive the annual application requirement in subsequent
  282  years. This subsection shall take effect December 7, 2006, is
  283  self-executing, and does not require implementing legislation.
  284         BE IT FURTHER RESOLVED that the following statement be
  285  placed on the ballot:
  286                      CONSTITUTIONAL AMENDMENT                     
  287                    ARTICLE VII, SECTIONS 4 AND 6                  
  288         COMMERCIAL AND RESIDENTIAL RENTAL PROPERTY ASSESSMENT
  289  LIMITATION; ADDITIONAL HOMESTEAD EXEMPTION FOR FIRST-TIME
  290  HOMESTEAD PROPERTY OWNERS.—Proposing amendments to the State
  291  Constitution to limit increases in assessments of real property
  292  used for commercial or residential rental purposes to the
  293  greater of 5 percent or the average annual percentage growth in
  294  revenues derived from the property over the preceding 3 years if
  295  ownership of the property has not changed and to provide first
  296  time homestead property owners with an additional homestead
  297  exemption equal to 50 percent of the property's just value in
  298  the first year and the amount of the additional exemption to be
  299  reduced by 20 percent in each succeeding year.

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