Florida 2022 2022 Regular Session

Florida House Bill H0923 Introduced / Bill

Filed 12/15/2021

                        
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 1 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
House Joint Resolution 1 
A joint resolution proposing an amendment to Section 6 2 
of Article VII of the State Constitution to authorize 3 
the Legislature to periodically increase the twenty-4 
five thousand dollar exemption on a homestead 5 
property's assessed value that is greater than fifty 6 
thousand dollars. 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 t hereon, 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 twenty-five fifty 25      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 2 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
thousand 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 re presenting 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 c ompliance 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 This exemption is repealed on the effective date of any 36 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. The legislature may, 38 
by general law, provide for the periodic increase in the twenty -39 
five thousand dollar exemption that applies to the assessed 40 
valuation greater than fifty thousand dollars. 41 
 (b)  Not more than one exemption shall be allowed any 42 
individual or family unit or with respect to any residential 43 
unit. No exemption shall exceed the value of the real estate 44 
assessable to the owner or, in case of ownership through stock 45 
or membership in a corporation, the value of the proportion 46 
which the interest in the corporation bears to the assessed 47 
value of the property. 48 
 (c)  By general law and subject to conditions specified 49 
therein, the Legislature may provide to renters, who are 50      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 3 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
permanent residents, ad valorem tax relief on all ad valorem tax 51 
levies. Such ad valorem tax relief shall be in the form and 52 
amount established by general law. 53 
 (d)  The legislature may, by general law, allow counties or 54 
municipalities, for the purpose of their respective tax levies 55 
and subject to the provisions of general law, to grant e ither or 56 
both of the following additional homestead tax exemptions: 57 
 (1)  An exemption not exceeding fifty thousand dollars to a 58 
person who has the legal or equitable title to real estate and 59 
maintains thereon the permanent residence of the owner, who has 60 
attained age sixty-five, and whose household income, as defined 61 
by general law, does not exceed twenty thousand dollars; or 62 
 (2)  An exemption equal to the assessed value of the 63 
property to a person who has the legal or equitable title to 64 
real estate with a just value less than two hundred and fifty 65 
thousand dollars, as determined in the first tax year that the 66 
owner applies and is eligible for the exemption, and who has 67 
maintained thereon the permanent residence of the owner for not 68 
less than twenty-five years, who has attained age sixty -five, 69 
and whose household income does not exceed the income limitation 70 
prescribed in paragraph (1). 71 
 72 
The general law must allow counties and municipalities to grant 73 
these additional exemptions, within the limits prescribed in 74 
this subsection, by ordinance adopted in the manner prescribed 75      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 4 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
by general law, and must provide for the periodic adjustment of 76 
the income limitation prescribed in this subsection for changes 77 
in the cost of living. 78 
 (e)(1)  Each veteran who is age 65 or older who is 79 
partially or totally permanently disabled shall receive a 80 
discount from the amount of the ad valorem tax otherwise owed on 81 
homestead property the veteran owns and resides in if the 82 
disability was combat related and the veteran was honorably 83 
discharged upon separation from military service. The discount 84 
shall be in a percentage equal to the percentage of the 85 
veteran's permanent, service -connected disability as determined 86 
by the United States Department of Veterans Affairs. To qualify 87 
for the discount granted by this paragraph, an applicant must 88 
submit to the county property appraiser, by March 1, an official 89 
letter from the United States Department of Veterans Affairs 90 
stating the percentage of the veteran's service -connected 91 
disability and such e vidence that reasonably identifies the 92 
disability as combat related and a copy of the veteran's 93 
honorable discharge. If the property appraiser denies the 94 
request for a discount, the appraiser must notify the applicant 95 
in writing of the reasons for the deni al, and the veteran may 96 
reapply. The Legislature may, by general law, waive the annual 97 
application requirement in subsequent years. 98 
 (2)  If a veteran who receives the discount described in 99 
paragraph (1) predeceases his or her spouse, and if, upon the 100      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 5 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
death of the veteran, the surviving spouse holds the legal or 101 
beneficial title to the homestead property and permanently 102 
resides thereon, the discount carries over to the surviving 103 
spouse until he or she remarries or sells or otherwise disposes 104 
of the homestead property. If the surviving spouse sells or 105 
otherwise disposes of the property, a discount not to exceed the 106 
dollar amount granted from the most recent ad valorem tax roll 107 
may be transferred to the surviving spouse's new homestead 108 
property, if used as his or her permanent residence and he or 109 
she has not remarried. 110 
 (3)  This subsection is self -executing and does not require 111 
implementing legislation. 112 
 (f)  By general law and subject to conditions and 113 
limitations specified therein, the Legislature may provid e ad 114 
valorem tax relief equal to the total amount or a portion of the 115 
ad valorem tax otherwise owed on homestead property to: 116 
 (1)  The surviving spouse of a veteran who died from 117 
service-connected causes while on active duty as a member of the 118 
United States Armed Forces. 119 
 (2)  The surviving spouse of a first responder who died in 120 
the line of duty. 121 
 (3)  A first responder who is totally and permanently 122 
disabled as a result of an injury or injuries sustained in the 123 
line of duty. Causal connection between a d isability and service 124 
in the line of duty shall not be presumed but must be determined 125      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 6 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
as provided by general law. For purposes of this paragraph, the 126 
term "disability" does not include a chronic condition or 127 
chronic disease, unless the injury sustained in the line of duty 128 
was the sole cause of the chronic condition or chronic disease. 129 
 130 
As used in this subsection and as further defined by general 131 
law, the term "first responder" means a law enforcement officer, 132 
a correctional officer, a firefighter, an emerg ency medical 133 
technician, or a paramedic, and the term "in the line of duty" 134 
means arising out of and in the actual performance of duty 135 
required by employment as a first responder. 136 
Article XII 137 
SCHEDULE 138 
 Ad valorem tax exemption. —This section and the amend ments 139 
to Section 6 of Article VII providing for the periodic increase 140 
in the twenty-five thousand dollar exemption on a homestead 141 
property's assessed value that is greater than fifty thousand 142 
dollars shall take effect January 1, 2023. 143 
 BE IT FURTHER RESOLV ED that the following statement be 144 
placed on the ballot: 145 
CONSTITUTIONAL AMEND MENT 146 
ARTICLE VII, SECTION 6 147 
 AD VALOREM TAX EXEMP TION.—Proposing an amendment to the 148 
State Constitution to authorize the Legislature to periodically 149 
increase the twenty-five thousand dollar exemption on a 150      
    
HJR 923  	2022 
 
 
 
CODING: Words stricken are deletions; words underlined are additions. 
hjr0923-00 
Page 7 of 7 
F L O R I D A H O U S E O F R E P	R E S E N T A T I V E	S 
 
homestead property's assessed value that is greater than fifty 151 
thousand dollars. 152