November 18, 2019
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       Florida Senate - 2010                                   SJR 1402
       
       
       
       By Senator Garcia
       
       
       
       
       40-01189-10                                           20101402__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing amendments to Sections 2,
    3         4, and 6 and the creation of Section 19 of Article VII
    4         and the creation of Section 31 of Article XII of the
    5         State Constitution to provide for an alternative
    6         methodology for changing assessments of homestead
    7         property, the rate for taxing homestead property, and
    8         homestead exemptions, provide for transitional
    9         assessments of homestead property, and provide an
   10         effective date.
   11  
   12  Be It Resolved by the Legislature of the State of Florida:
   13  
   14         That the following amendments to Sections 2, 4, and 6 and
   15  the creation of Section 19 of Article VII and the creation of
   16  Section 31 of Article XII of the State Constitution are agreed
   17  to and shall be submitted to the electors of this state for
   18  approval or rejection at the next general election or at an
   19  earlier special election specifically authorized by law for that
   20  purpose:
   21                             ARTICLE VII                           
   22                        FINANCE AND TAXATION                       
   23         SECTION 2. Taxes; rate.—Except as provided in Section 19 of
   24  this Article, all ad valorem taxation shall be at a uniform rate
   25  within each taxing unit, except the taxes on intangible personal
   26  property may be at different rates but shall never exceed two
   27  mills on the dollar of assessed value; provided, as to any
   28  obligations secured by mortgage, deed of trust, or other lien on
   29  real estate wherever located, an intangible tax of not more than
   30  two mills on the dollar may be levied by law to be in lieu of
   31  all other intangible assessments on such obligations.
   32         SECTION 4. Taxation; assessments.—By general law
   33  regulations shall be prescribed which shall secure a just
   34  valuation of all property for ad valorem taxation, provided:
   35         (a) Agricultural land, land producing high water recharge
   36  to Florida’s aquifers, or land used exclusively for
   37  noncommercial recreational purposes may be classified by general
   38  law and assessed solely on the basis of character or use.
   39         (b) As provided by general law and subject to conditions,
   40  limitations, and reasonable definitions specified therein, land
   41  used for conservation purposes shall be classified by general
   42  law and assessed solely on the basis of character or use.
   43         (c) Pursuant to general law tangible personal property held
   44  for sale as stock in trade and livestock may be valued for
   45  taxation at a specified percentage of its value, may be
   46  classified for tax purposes, or may be exempted from taxation.
   47         (d) Except as provided in Section 19 of this Article, all
   48  persons entitled to a homestead exemption under Section 6 of
   49  this Article shall have their homestead assessed at just value
   50  as of January 1 of the year following the effective date of this
   51  amendment. This assessment shall change only as provided in this
   52  subsection.
   53         (1) Assessments subject to this subsection shall be changed
   54  annually on January 1st of each year; but those changes in
   55  assessments shall not exceed the lower of the following:
   56         a. Three percent (3%) of the assessment for the prior year.
   57         b. The percent change in the Consumer Price Index for all
   58  urban consumers, U.S. City Average, all items 1967=100, or
   59  successor reports for the preceding calendar year as initially
   60  reported by the United States Department of Labor, Bureau of
   61  Labor Statistics.
   62         (2) No assessment shall exceed just value.
   63         (3) After any change of ownership, as provided by general
   64  law, homestead property shall be assessed at just value as of
   65  January 1 of the following year, unless the provisions of
   66  paragraph (8) apply. Thereafter, the homestead shall be assessed
   67  as provided in this subsection.
   68         (4) New homestead property shall be assessed at just value
   69  as of January 1st of the year following the establishment of the
   70  homestead, unless the provisions of paragraph (8) apply. That
   71  assessment shall only change as provided in this subsection.
   72         (5) Changes, additions, reductions, or improvements to
   73  homestead property shall be assessed as provided for by general
   74  law; provided, however, after the adjustment for any change,
   75  addition, reduction, or improvement, the property shall be
   76  assessed as provided in this subsection.
   77         (6) In the event of a termination of homestead status, the
   78  property shall be assessed as provided by general law.
   79         (7) The provisions of this amendment are severable. If any
   80  of the provisions of this amendment shall be held
   81  unconstitutional by any court of competent jurisdiction, the
   82  decision of such court shall not affect or impair any remaining
   83  provisions of this amendment.
   84         (8)a. A person who establishes a new homestead as of
   85  January 1, 2009, or January 1 of any subsequent year and who has
   86  received a homestead exemption pursuant to Section 6 of this
   87  Article as of January 1 of either of the two years immediately
   88  preceding the establishment of the new homestead is entitled to
   89  have the new homestead assessed at less than just value. If this
   90  revision is approved in January of 2008, a person who
   91  establishes a new homestead as of January 1, 2008, is entitled
   92  to have the new homestead assessed at less than just value only
   93  if that person received a homestead exemption on January 1,
   94  2007. The assessed value of the newly established homestead
   95  shall be determined as follows:
   96         1. If the just value of the new homestead is greater than
   97  or equal to the just value of the prior homestead as of January
   98  1 of the year in which the prior homestead was abandoned, the
   99  assessed value of the new homestead shall be the just value of
  100  the new homestead minus an amount equal to the lesser of
  101  $500,000 or the difference between the just value and the
  102  assessed value of the prior homestead as of January 1 of the
  103  year in which the prior homestead was abandoned. Thereafter, the
  104  homestead shall be assessed as provided in this subsection.
  105         2. If the just value of the new homestead is less than the
  106  just value of the prior homestead as of January 1 of the year in
  107  which the prior homestead was abandoned, the assessed value of
  108  the new homestead shall be equal to the just value of the new
  109  homestead divided by the just value of the prior homestead and
  110  multiplied by the assessed value of the prior homestead.
  111  However, if the difference between the just value of the new
  112  homestead and the assessed value of the new homestead calculated
  113  pursuant to this sub-subparagraph is greater than $500,000, the
  114  assessed value of the new homestead shall be increased so that
  115  the difference between the just value and the assessed value
  116  equals $500,000. Thereafter, the homestead shall be assessed as
  117  provided in this subsection.
  118         b. By general law and subject to conditions specified
  119  therein, the Legislature shall provide for application of this
  120  paragraph to property owned by more than one person.
  121         (e) The legislature may, by general law, for assessment
  122  purposes and subject to the provisions of this subsection, allow
  123  counties and municipalities to authorize by ordinance that
  124  historic property may be assessed solely on the basis of
  125  character or use. Such character or use assessment shall apply
  126  only to the jurisdiction adopting the ordinance. The
  127  requirements for eligible properties must be specified by
  128  general law.
  129         (f) A county may, in the manner prescribed by general law,
  130  provide for a reduction in the assessed value of homestead
  131  property to the extent of any increase in the assessed value of
  132  that property which results from the construction or
  133  reconstruction of the property for the purpose of providing
  134  living quarters for one or more natural or adoptive grandparents
  135  or parents of the owner of the property or of the owner’s spouse
  136  if at least one of the grandparents or parents for whom the
  137  living quarters are provided is 62 years of age or older. Such a
  138  reduction may not exceed the lesser of the following:
  139         (1) The increase in assessed value resulting from
  140  construction or reconstruction of the property.
  141         (2) Twenty percent of the total assessed value of the
  142  property as improved.
  143         (g) Except as provided in Section 19 of this Article, for
  144  all levies other than school district levies, assessments of
  145  residential real property, as defined by general law, which
  146  contains nine units or fewer and which is not subject to the
  147  assessment limitations set forth in subsections (a) through (d)
  148  shall change only as provided in this subsection.
  149         (1) Assessments subject to this subsection shall be changed
  150  annually on the date of assessment provided by law; but those
  151  changes in assessments shall not exceed ten percent (10%) of the
  152  assessment for the prior year.
  153         (2) No assessment shall exceed just value.
  154         (3) After a change of ownership or control, as defined by
  155  general law, including any change of ownership of a legal entity
  156  that owns the property, such property shall be assessed at just
  157  value as of the next assessment date. Thereafter, such property
  158  shall be assessed as provided in this subsection.
  159         (4) Changes, additions, reductions, or improvements to such
  160  property shall be assessed as provided for by general law;
  161  however, after the adjustment for any change, addition,
  162  reduction, or improvement, the property shall be assessed as
  163  provided in this subsection.
  164         (h) Except as provided in Section 19 of this Article, for
  165  all levies other than school district levies, assessments of
  166  real property that is not subject to the assessment limitations
  167  set forth in subsections (a) through (d) and (g) shall change
  168  only as provided in this subsection.
  169         (1) Assessments subject to this subsection shall be changed
  170  annually on the date of assessment provided by law; but those
  171  changes in assessments shall not exceed ten percent (10%) of the
  172  assessment for the prior year.
  173         (2) No assessment shall exceed just value.
  174         (3) The legislature must provide that such property shall
  175  be assessed at just value as of the next assessment date after a
  176  qualifying improvement, as defined by general law, is made to
  177  such property. Thereafter, such property shall be assessed as
  178  provided in this subsection.
  179         (4) The legislature may provide that such property shall be
  180  assessed at just value as of the next assessment date after a
  181  change of ownership or control, as defined by general law,
  182  including any change of ownership of the legal entity that owns
  183  the property. Thereafter, such property shall be assessed as
  184  provided in this subsection.
  185         (5) Changes, additions, reductions, or improvements to such
  186  property shall be assessed as provided for by general law;
  187  however, after the adjustment for any change, addition,
  188  reduction, or improvement, the property shall be assessed as
  189  provided in this subsection.
  190         (i) The legislature, by general law and subject to
  191  conditions specified therein, may prohibit the consideration of
  192  the following in the determination of the assessed value of real
  193  property used for residential purposes:
  194         (1) Any change or improvement made for the purpose of
  195  improving the property’s resistance to wind damage.
  196         (2) The installation of a renewable energy source device.
  197         (j)(1) The assessment of the following working waterfront
  198  properties shall be based upon the current use of the property:
  199         a. Land used predominantly for commercial fishing purposes.
  200         b. Land that is accessible to the public and used for
  201  vessel launches into waters that are navigable.
  202         c. Marinas and drystacks that are open to the public.
  203         d. Water-dependent marine manufacturing facilities,
  204  commercial fishing facilities, and marine vessel construction
  205  and repair facilities and their support activities.
  206         (2) The assessment benefit provided by this subsection is
  207  subject to conditions and limitations and reasonable definitions
  208  as specified by the legislature by general law.
  209         SECTION 6. Homestead exemptions.—
  210         (a) Except as provided in Section 19 of this Article, every
  211  person who has the legal or equitable title to real estate and
  212  maintains thereon the permanent residence of the owner, or
  213  another legally or naturally dependent upon the owner, shall be
  214  exempt from taxation thereon, except assessments for special
  215  benefits, up to the assessed valuation of twenty-five thousand
  216  dollars and, for all levies other than school district levies,
  217  on the assessed valuation greater than fifty thousand dollars
  218  and up to seventy-five thousand dollars, upon establishment of
  219  right thereto in the manner prescribed by law. The real estate
  220  may be held by legal or equitable title, by the entireties,
  221  jointly, in common, as a condominium, or indirectly by stock
  222  ownership or membership representing the owner’s or member’s
  223  proprietary interest in a corporation owning a fee or a
  224  leasehold initially in excess of ninety-eight years. The
  225  exemption shall not apply with respect to any assessment roll
  226  until such roll is first determined to be in compliance with the
  227  provisions of section 4 by a state agency designated by general
  228  law. This exemption is repealed on the effective date of any
  229  amendment to this Article which provides for the assessment of
  230  homestead property at less than just value.
  231         (b) Not more than one exemption shall be allowed any
  232  individual or family unit or with respect to any residential
  233  unit. No exemption shall exceed the value of the real estate
  234  assessable to the owner or, in case of ownership through stock
  235  or membership in a corporation, the value of the proportion
  236  which the interest in the corporation bears to the assessed
  237  value of the property.
  238         (c) By general law and subject to conditions specified
  239  therein, the Legislature may provide to renters, who are
  240  permanent residents, ad valorem tax relief on all ad valorem tax
  241  levies. Such ad valorem tax relief shall be in the form and
  242  amount established by general law.
  243         (d) Except as provided in Section 19 of this Article, the
  244  legislature may, by general law, allow counties or
  245  municipalities, for the purpose of their respective tax levies
  246  and subject to the provisions of general law, to grant an
  247  additional homestead tax exemption not exceeding fifty thousand
  248  dollars to any person who has the legal or equitable title to
  249  real estate and maintains thereon the permanent residence of the
  250  owner and who has attained age sixty-five and whose household
  251  income, as defined by general law, does not exceed twenty
  252  thousand dollars. The general law must allow counties and
  253  municipalities to grant this additional exemption, within the
  254  limits prescribed in this subsection, by ordinance adopted in
  255  the manner prescribed by general law, and must provide for the
  256  periodic adjustment of the income limitation prescribed in this
  257  subsection for changes in the cost of living.
  258         (e) Except as provided in Section 19 of this Article, each
  259  veteran who is age 65 or older who is partially or totally
  260  permanently disabled shall receive a discount from the amount of
  261  the ad valorem tax otherwise owed on homestead property the
  262  veteran owns and resides in if the disability was combat
  263  related, the veteran was a resident of this state at the time of
  264  entering the military service of the United States, and the
  265  veteran was honorably discharged upon separation from military
  266  service. The discount shall be in a percentage equal to the
  267  percentage of the veteran’s permanent, service-connected
  268  disability as determined by the United States Department of
  269  Veterans Affairs. To qualify for the discount granted by this
  270  subsection, an applicant must submit to the county property
  271  appraiser, by March 1, proof of residency at the time of
  272  entering military service, an official letter from the United
  273  States Department of Veterans Affairs stating the percentage of
  274  the veteran’s service-connected disability and such evidence
  275  that reasonably identifies the disability as combat related, and
  276  a copy of the veteran’s honorable discharge. If the property
  277  appraiser denies the request for a discount, the appraiser must
  278  notify the applicant in writing of the reasons for the denial,
  279  and the veteran may reapply. The Legislature may, by general
  280  law, waive the annual application requirement in subsequent
  281  years. This subsection shall take effect December 7, 2006, is
  282  self-executing, and does not require implementing legislation.
  283         SECTION 19. Alternative homestead property assessment;
  284  taxation; exemption; future revision limitation.—
  285         (a) All persons entitled to a homestead exemption under
  286  this section shall have their homestead assessed at just value
  287  as of January 1 of the year following the effective date of this
  288  section. This assessment shall be changed each year by the
  289  percentage change in the market value of the property from the
  290  prior year, provided that any increase in the assessment shall
  291  not exceed the lower of three percent (3%) of the assessment for
  292  the prior year or the percent change in the Consumer Price Index
  293  for all urban consumers, U.S. City Average, all items 1967=100,
  294  or successor reports for the preceding calendar year as
  295  initially reported by the United States Department of Labor,
  296  Bureau of Labor Statistics.
  297         (b) Under this section, homestead property shall be taxed
  298  at the rate of one and one-half percent (1.5%) of the just value
  299  of the property.
  300         (c) Every person who has the legal or equitable title to
  301  real estate and maintains thereon the permanent residence of the
  302  owner, or another legally or naturally dependent upon the owner,
  303  shall be exempt from taxation thereon, except assessments for
  304  special benefits, up to the assessed valuation of the median
  305  value of single-family homes for the prior year in the county in
  306  which the homestead is located. The owner of a homestead who is
  307  65 years of age or older and whose income does not exceed 80
  308  percent of the median family income for the county shall be
  309  entitled to an additional exemption equal to the amount of the
  310  exemption provided in this subsection.
  311         (d) The provisions of this section shall apply only to the
  312  owner of homestead property and the homestead if the owner makes
  313  an irrevocable election to have this section apply instead of
  314  Sections 2, 4, and 6 of this Article.
  315         (e) By general law, the legislature shall provide
  316  regulations to implement and enforce this section.
  317         (f) Notwithstanding any other provision of Article XI, any
  318  revision to the provisions of this section may be made only by
  319  initiative filed as provided in Section 3 of Article XI and
  320  submitted to the voters in a general election.
  321                             ARTICLE XII                           
  322                              SCHEDULE                             
  323         SECTION 31. Transitional assessments of homestead property;
  324  effective date.—
  325         (a) Each person entitled to a homestead exemption under
  326  Section 6 of Article VII on the effective date of this section
  327  shall continue to have the person’s current homestead assessed
  328  under Section 4(c) of Article VII until the person makes an
  329  irrevocable election to have the person’s homestead assessed
  330  under Section 19 of Article VII. After an irrevocable election
  331  is made, the homestead will continue to be assessed under
  332  Section 4(c) of Article VII until December 31 of the year in
  333  which the election is made and thereafter may not be assessed
  334  under Section 4(c) of Article VII. Beginning January 1 of the
  335  year following such election, the homestead shall be assessed
  336  and taxed as provided by Section 19 of Article VII. By general
  337  law and subject to conditions specified therein, the legislature
  338  shall provide procedures for persons to make the election.
  339         (b) The amendments to Sections 2, 4, and 6 and the creation
  340  of Section 19 of Article VII, providing an alternative
  341  methodology for changing assessments of homestead property,
  342  providing for taxing homestead property at 1.5 percent of the
  343  just value, and providing a homestead exemption equal to the
  344  median value of single-family homes in the county in which the
  345  homestead is located and a double homestead exemption for low
  346  income property owners 65 years of age or older, and limiting
  347  revisions to a citizen’s initiative, and this section, providing
  348  for transitional assessments of homestead property, if submitted
  349  to the electors of this state for approval or rejection at a
  350  special election authorized by law to be held in 2010 or at the
  351  2010 general election, shall take effect upon approval by the
  352  electors and shall operate retroactively to January 1, 2010.
  353         BE IT FURTHER RESOLVED that the following statement be
  354  placed on the ballot:
  355                      CONSTITUTIONAL AMENDMENT                     
  356                  ARTICLE VII, SECTIONS 2, 4, 6, 19                
  357                       ARTICLE XII, SECTION 31                     
  358         ALTERNATIVE HOMESTEAD PROPERTY ASSESSMENT, TAXATION,
  359  EXEMPTION.—Proposing changes to the State Constitution relating
  360  to ad valorem taxation as follows:
  361         1.a. Provides for changing the assessment of homestead
  362  property each year by the percentage change in the market value
  363  of the property from the prior year and limiting increases in
  364  assessments to the lower of 3 percent or the percentage change
  365  in the Consumer Price Index.
  366         b. Provides for taxing homestead property at 1.5 percent of
  367  the just value of the property.
  368         c. Provides for a homestead exemption equal to the median
  369  value of single-family homes in the county in which the
  370  homestead is located and a double exemption for homestead owners
  371  65 years of age or older with an income not exceeding 80 percent
  372  of the median family income for the county.
  373         2. Preserves the existing assessment, taxation, and
  374  exemption of homestead property but provides for an irrevocable
  375  election by the homestead owner to apply the provisions of the
  376  amendments to the homestead property.
  377         3. Limits revising the provisions of the amendment to
  378  citizen’s initiative.
  379         4. Schedules the changes to take effect upon approval by
  380  the voters and operate retroactively to January 1, 2010, if
  381  approved in a special election held in 2010 or in the general
  382  election held in November of 2010.

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