Bill Amendment: FL H7105 | 2017 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

---

Bill Title: Increased Homestead Property Tax Exemption

Status: 2017-05-05 - Signed by Officers and filed with Secretary of State, companion bill(s) passed, see HB 7107 (Ch. 2017-35) [H7105 Detail]

Download: Florida-2017-H7105-Senate_Floor_Amendment_822134.html

---

       Florida Senate - 2017                          SENATOR AMENDMENT
       Bill No. HJR 7105
       
       
       
       
       
       
                                Ì822134yÎ822134                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
                                       .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       Senator Gibson moved the following:
       
    1         Senate Amendment (with ballot and title amendments)
    2  
    3         Delete lines 28 - 128
    4  and insert:
    5  dollars and up to seventy-five thousand dollars, and on the
    6  assessed valuation greater than one hundred thousand dollars and
    7  up to one hundred twelve thousand five hundred dollars, upon
    8  establishment of right thereto in the manner prescribed by law.
    9  The real estate may be held by legal or equitable title, by the
   10  entireties, jointly, in common, as a condominium, or indirectly
   11  by stock ownership or membership representing the owner’s or
   12  member’s proprietary interest in a corporation owning a fee or a
   13  leasehold initially in excess of ninety-eight years. The
   14  exemption shall not apply with respect to any assessment roll
   15  until such roll is first determined to be in compliance with the
   16  provisions of section 4 by a state agency designated by general
   17  law. This exemption is repealed on the effective date of any
   18  amendment to this Article which provides for the assessment of
   19  homestead property at less than just value.
   20         (b) Not more than one exemption shall be allowed any
   21  individual or family unit or with respect to any residential
   22  unit. No exemption shall exceed the value of the real estate
   23  assessable to the owner or, in case of ownership through stock
   24  or membership in a corporation, the value of the proportion
   25  which the interest in the corporation bears to the assessed
   26  value of the property.
   27         (c) By general law and subject to conditions specified
   28  therein, the Legislature may provide to renters, who are
   29  permanent residents, ad valorem tax relief on all ad valorem tax
   30  levies. Such ad valorem tax relief shall be in the form and
   31  amount established by general law.
   32         (d) The legislature may, by general law, allow counties or
   33  municipalities, for the purpose of their respective tax levies
   34  and subject to the provisions of general law, to grant either or
   35  both of the following additional homestead tax exemptions:
   36         (1) An exemption not exceeding fifty thousand dollars to a
   37  person who has the legal or equitable title to real estate and
   38  maintains thereon the permanent residence of the owner, who has
   39  attained age sixty-five, and whose household income, as defined
   40  by general law, does not exceed twenty thousand dollars; or
   41         (2) An exemption equal to the assessed value of the
   42  property to a person who has the legal or equitable title to
   43  real estate with a just value less than two hundred and fifty
   44  thousand dollars, as determined in the first tax year that the
   45  owner applies and is eligible for the exemption, and who has
   46  maintained thereon the permanent residence of the owner for not
   47  less than twenty-five years, who has attained age sixty-five,
   48  and whose household income does not exceed the income limitation
   49  prescribed in paragraph (1).
   50  
   51  The general law must allow counties and municipalities to grant
   52  these additional exemptions, within the limits prescribed in
   53  this subsection, by ordinance adopted in the manner prescribed
   54  by general law, and must provide for the periodic adjustment of
   55  the income limitation prescribed in this subsection for changes
   56  in the cost of living.
   57         (e) Each veteran who is age 65 or older who is partially or
   58  totally permanently disabled shall receive a discount from the
   59  amount of the ad valorem tax otherwise owed on homestead
   60  property the veteran owns and resides in if the disability was
   61  combat related and the veteran was honorably discharged upon
   62  separation from military service. The discount shall be in a
   63  percentage equal to the percentage of the veteran’s permanent,
   64  service-connected disability as determined by the United States
   65  Department of Veterans Affairs. To qualify for the discount
   66  granted by this subsection, an applicant must submit to the
   67  county property appraiser, by March 1, an official letter from
   68  the United States Department of Veterans Affairs stating the
   69  percentage of the veteran’s service-connected disability and
   70  such evidence that reasonably identifies the disability as
   71  combat related and a copy of the veteran’s honorable discharge.
   72  If the property appraiser denies the request for a discount, the
   73  appraiser must notify the applicant in writing of the reasons
   74  for the denial, and the veteran may reapply. The Legislature
   75  may, by general law, waive the annual application requirement in
   76  subsequent years. This subsection is self-executing and does not
   77  require implementing legislation.
   78         (f) By general law and subject to conditions and
   79  limitations specified therein, the Legislature may provide ad
   80  valorem tax relief equal to the total amount or a portion of the
   81  ad valorem tax otherwise owed on homestead property to:
   82         (1) The surviving spouse of a veteran who died from
   83  service-connected causes while on active duty as a member of the
   84  United States Armed Forces.
   85         (2) The surviving spouse of a first responder who died in
   86  the line of duty.
   87         (3) A first responder who is totally and permanently
   88  disabled as a result of an injury or injuries sustained in the
   89  line of duty. Causal connection between a disability and service
   90  in the line of duty shall not be presumed but must be determined
   91  as provided by general law. For purposes of this paragraph, the
   92  term “disability” does not include a chronic condition or
   93  chronic disease, unless the injury sustained in the line of duty
   94  was the sole cause of the chronic condition or chronic disease.
   95  
   96  As used in this subsection and as further defined by general
   97  law, the term “first responder” means a law enforcement officer,
   98  a correctional officer, a firefighter, an emergency medical
   99  technician, or a paramedic, and the term “in the line of duty”
  100  means arising out of and in the actual performance of duty
  101  required by employment as a first responder.
  102                             ARTICLE XII                           
  103                              SCHEDULE                             
  104         SECTION 37. Increased homestead exemption.—This section and
  105  the amendment to Section 6 of Article VII increasing the
  106  homestead exemption by exempting the assessed valuation of
  107  homestead property greater than $100,000 and up to $112,500 for
  108  
  109  ====== B A L L O T  S T A T E M E N T  A M E N D M E N T ======
  110  And the ballot statement is amended as follows:
  111         Delete line 139
  112  and insert:
  113  property greater than $100,000 and up to $112,500 for all levies
  114  
  115  ================= T I T L E  A M E N D M E N T ================
  116  And the title is amended as follows:
  117         Delete lines 6 - 7
  118  and insert:
  119         valuation of homestead property greater than $100,000
  120         and up to $112,500 for all levies other than school