Bill Text: FL S0196 | 2010 | Regular Session | Introduced

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Bill Title: Expanded Property Tax Discount/Disabled Veterans [WPSC]

Spectrum: Bipartisan Bill

Status: (Failed) 2010-04-30 - Died in Committee on Finance and Tax [S0196 Detail]

Download: Florida-2010-S0196-Introduced.html

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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.