September 27, 2020
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Senate Bill 2872

Senate Bill sb2872

CODING: Words stricken are deletions; words underlined are additions.
    Florida Senate - 2004                                 SJR 2872

    By Senator Campbell





    32-1769-04                                         See HJR 763

  1                 Senate Joint Resolution No._____

  2         A joint resolution proposing an amendment to

  3         Section 6 of Article VII of the State

  4         Constitution to provide for an additional

  5         homestead exemption for persons whose elderly

  6         parents live with them in the homestead.

  7  

  8  Be It Resolved by the Legislature of the State of Florida:

  9  

10         That the following amendment to Section 6 of Article

11  VII of the State Constitution is agreed to and shall be

12  submitted to the electors of this state for approval or

13  rejection at the next general election or at an earlier

14  special election specifically authorized by law for that

15  purpose:

16                           ARTICLE VII

17                       FINANCE AND TAXATION

18         SECTION 6.  Homestead exemptions.--

19         (a)  Every person who has the legal or equitable title

20  to real estate and maintains thereon the permanent residence

21  of the owner, or another legally or naturally dependent upon

22  the owner, shall be exempt from taxation thereon, except

23  assessments for special benefits, up to the assessed valuation

24  of five thousand dollars, upon establishment of right thereto

25  in the manner prescribed by law. The real estate may be held

26  by legal or equitable title, by the entireties, jointly, in

27  common, as a condominium, or indirectly by stock ownership or

28  membership representing the owner's or member's proprietary

29  interest in a corporation owning a fee or a leasehold

30  initially in excess of ninety-eight years.

31  

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    Florida Senate - 2004                                 SJR 2872
    32-1769-04                                         See HJR 763




 1         (b)  Not more than one exemption shall be allowed any

 2  individual or family unit or with respect to any residential

 3  unit. No exemption shall exceed the value of the real estate

 4  assessable to the owner or, in case of ownership through stock

 5  or membership in a corporation, the value of the proportion

 6  which the interest in the corporation bears to the assessed

 7  value of the property.

 8         (c)  By general law and subject to conditions specified

 9  therein, the exemption shall be increased to a total of

10  twenty-five thousand dollars of the assessed value of the real

11  estate for each school district levy. By general law and

12  subject to conditions specified therein, the exemption for all

13  other levies may be increased up to an amount not exceeding

14  ten thousand dollars of the assessed value of the real estate

15  if the owner has attained age sixty-five or is totally and

16  permanently disabled and if the owner is not entitled to the

17  exemption provided in subsection (d).

18         (d)  By general law and subject to conditions specified

19  therein, the exemption shall be increased to a total of the

20  following amounts of assessed value of real estate for each

21  levy other than those of school districts: fifteen thousand

22  dollars with respect to 1980 assessments; twenty thousand

23  dollars with respect to 1981 assessments; twenty-five thousand

24  dollars with respect to assessments for 1982 and each year

25  thereafter. However, such increase shall not apply with

26  respect to any assessment roll until such roll is first

27  determined to be in compliance with the provisions of section

28  4 by a state agency designated by general law. This subsection

29  shall stand repealed on the effective date of any amendment to

30  section 4 which provides for the assessment of homestead

31  property at a specified percentage of its just value.

                                  2

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    Florida Senate - 2004                                 SJR 2872
    32-1769-04                                         See HJR 763




 1         (e)  By general law and subject to conditions specified

 2  therein, the Legislature may provide to renters, who are

 3  permanent residents, ad valorem tax relief on all ad valorem

 4  tax levies. Such ad valorem tax relief shall be in the form

 5  and amount established by general law.

 6         (f)  The legislature may, by general law, allow

 7  counties or municipalities, for the purpose of their

 8  respective tax levies and subject to the provisions of general

 9  law, to grant an additional homestead tax exemption not

10  exceeding twenty-five thousand dollars to any person who has

11  the legal or equitable title to real estate and maintains

12  thereon the permanent residence of the owner and who has

13  attained age sixty-five and whose household income, as defined

14  by general law, does not exceed twenty thousand dollars. The

15  general law must allow counties and municipalities to grant

16  this additional exemption, within the limits prescribed in

17  this subsection, by ordinance adopted in the manner prescribed

18  by general law, and must provide for the periodic adjustment

19  of the income limitation prescribed in this subsection for

20  changes in the cost of living.

21         (g)  The legislature may, by general law, allow

22  counties or municipalities, for the purpose of their

23  respective tax levies and subject to the provisions of general

24  law, to grant an additional homestead tax exemption not

25  exceeding twenty-five thousand dollars to any person who has

26  the legal or equitable title to real estate and maintains

27  thereon the permanent residence of the owner and whose parents

28  who are age sixty-five or older live in such residence with

29  such person instead of being placed in a nursing home,

30  assisted living facility, or other facility for the elderly.

31  The general law must allow counties and municipalities to

                                  3

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    Florida Senate - 2004                                 SJR 2872
    32-1769-04                                         See HJR 763




 1  grant this additional exemption, within the limits prescribed

 2  in this subsection, by ordinance adopted in the manner

 3  prescribed by general law. The ordinance shall specify the

 4  conditions under which the additional homestead exemption

 5  would be granted and enforced.

 6         BE IT FURTHER RESOLVED that the following statement be

 7  placed on the ballot:

 8                     CONSTITUTIONAL AMENDMENT

 9                      ARTICLE VII, SECTION 6

10         ADDITIONAL HOMESTEAD EXEMPTION.--Proposing an amendment

11  to the State Constitution to authorize the Legislature to

12  allow counties or municipalities to grant an additional

13  homestead exemption not exceeding $25,000 for a person whose

14  parents are age 65 or older and live with that person in their

15  homestead.

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