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 This exemption is repealed on the effective date of any 36 amendment to this Article which provides for the assessment of 37 homestead property at less than just value.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