Florida 2022 Regular Session

Florida House Bill H0923 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	~~CS/~~HJR 923 2022
	3	+	HJR 923 2022
4	4
5	5
6	6
7	7		CODING: Words stricken are deletions; words underlined are additions.
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10	10		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
11	11
12		-
13		-
14	12		House Joint Resolution 1
15	13		A joint resolution proposing an amendment to Section 6 2
16		-	of Article VII ~~and~~ the ~~creation of a new section in~~ 3
17		-	~~Article XII of~~ the ~~State Constitution to authorize the~~ 4
18		-	~~Legislature to periodically increase the twenty -five~~ 5
19		-	~~thousand dollar exemption on the~~ assessed value ~~of a~~ 6
20		-	~~homestead property that is greater than fifty thousand~~ 7
21		-	~~dollars.~~ 8
22		-	9
23		-	~~Be It Resolved by the Legislature of the State of Florida:~~ 10
24		-	11
25		-	~~That~~ the ~~following amendment~~ to ~~Section 6 of Article VII~~ 12
26		-	~~and~~ the ~~creation of a new section in Article XII of the State~~ 13
27		-	~~Constitution is agreed to and shall be submitted to the electors~~ 14
28		-	~~of this state~~ for ~~approval or rejection at the next general~~ 15
29		-	~~election or at an earlier special election specifically~~ 16
30		-	~~authorized by law for that purpose:~~ 17
31		-	~~ARTICLE VII~~ 18
32		-	~~FINANCE AND TAXATION~~ 19
33		-	~~SECTION 6.~~ ~~Homestead exemptions.~~ — 20
34		-	~~(a)(1) Every person who has~~ the ~~legal or equitable title~~ 21
35		-	~~to real estate and maintains thereon the permanent residence o f~~ 22
36		-	~~the owner~~, ~~or another legally or naturally dependent upon~~ the 23
37		-	~~owner~~, ~~shall be exempt from taxation thereon,~~ ~~except assessments~~ 24
38		-	~~for special benefits~~, ~~up to~~ the assessed valuation of twenty -25
	14	+	of Article VII of the State Constitution to authorize 3
	15	+	the Legislature to periodically increase the twenty-4
	16	+	five thousand dollar exemption on a homestead 5
	17	+	property's assessed value that is greater than fifty 6
	18	+	thousand dollars. 7
	19	+	8
	20	+	Be It Resolved by the Legislature of the State of Florida: 9
	21	+	10
	22	+	That the following amendment to Section 6 of Article VII of 11
	23	+	the State Constitution is agreed to and shall be submitted to 12
	24	+	the electors of this state for approval or rejection at the next 13
	25	+	general election or at an earlier special election specifically 14
	26	+	authorized by law for that purpose: 15
	27	+	ARTICLE VII 16
	28	+	FINANCE AND TAXATION 17
	29	+	SECTION 6. Homestead exemptions. — 18
	30	+	(a) Every person who has the legal or equitable title to 19
	31	+	real estate and maintains thereon the permanent residence of the 20
	32	+	owner, or another legally or naturally dependent upon the owner, 21
	33	+	shall be exempt from taxation t hereon, except assessments for 22
	34	+	special benefits, up to the assessed valuation of twenty -five 23
	35	+	thousand dollars and, for all levies other than school district 24
	36	+	levies, on the assessed valuation greater than twenty-five fifty 25
39	37
40		-	~~CS/~~HJR 923 2022
	38	+	HJR 923 2022
41	39
42	40
43	41
44	42		CODING: Words stricken are deletions; words underlined are additions.
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46	44		Page 2 of 7
47	45		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
48	46
	47	+	thousand dollars and up to seventy-five thousand dollars , upon 26
	48	+	establishment of right thereto in the manner prescribed by law. 27
	49	+	The real estate may be held by legal or equitable title, by the 28
	50	+	entireties, jointly, in common, as a condominium, or indirectly 29
	51	+	by stock ownership or membership re presenting the owner's or 30
	52	+	member's proprietary interest in a corporation owning a fee or a 31
	53	+	leasehold initially in excess of ninety -eight years. The 32
	54	+	exemption shall not apply with respect to any assessment roll 33
	55	+	until such roll is first determined to be in c ompliance with the 34
	56	+	provisions of section 4 by a state agency designated by general 35
	57	+	law. This exemption is repealed on the effective date of any 36
	58	+	amendment to this Article which provides for the assessment of 37
	59	+	homestead property at less than just value. The legislature may, 38
	60	+	by general law, provide for the periodic increase in the twenty -39
	61	+	five thousand dollar exemption that applies to the assessed 40
	62	+	valuation greater than fifty thousand dollars. 41
	63	+	(b) Not more than one exemption shall be allowed any 42
	64	+	individual or family unit or with respect to any residential 43
	65	+	unit. No exemption shall exceed the value of the real estate 44
	66	+	assessable to the owner or, in case of ownership through stock 45
	67	+	or membership in a corporation, the value of the proportion 46
	68	+	which the interest in the corporation bears to the assessed 47
	69	+	value of the property. 48
	70	+	(c) By general law and subject to conditions specified 49
	71	+	therein, the Legislature may provide to renters, who are 50
49	72
50		-
51		-	five thousand dollars and, for all levies other than school 26
52		-	district levies, up to twenty-five thousand dollars on the 27
53		-	assessed valuation greater than fifty thousand dollars and up to 28
54		-	seventy-five thousand dollars , upon establishment of right 29
55		-	thereto in the manner prescribed by law. The real estate may be 30
56		-	held by legal or equitable title, by the entireties, jointly, in 31
57		-	common, as a condominium, or indirectly by stock ownership or 32
58		-	membership representing the owner's or member's proprietary 33
59		-	interest in a corporation owning a fee or a leasehold initially 34
60		-	in excess of ninety-eight years. The exemption shall not apply 35
61		-	with respect to any assessment roll until such roll is first 36
62		-	determined to be in compliance with the provisions of section 4 37
63		-	by a state agency designated by general law. This exemption is 38
64		-	repealed on the effective date of any amendment to this Article 39
65		-	which provides for the assessment of homestead property at less 40
66		-	than just value. 41
67		-	(2) The legislature may, by general law, provide for the 42
68		-	periodic increase in the twenty -five thousand dollar exemption 43
69		-	that applies to the assessed valuation greater than fifty 44
70		-	thousand dollars. 45
71		-	(b) Not more than one exemption shall be allowed any 46
72		-	individual or family unit or with respect to any residential 47
73		-	unit. No exemption shall exceed the value of the real estate 48
74		-	assessable to the owner or, in case of ownership through stock 49
75		-	or membership in a corporation, the value of the proportion 50
76		-
77		-	CS/HJR 923 2022
	73	+	HJR 923 2022
78	74
79	75
80	76
81	77		CODING: Words stricken are deletions; words underlined are additions.
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83	79		Page 3 of 7
84	80		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
85	81
	82	+	permanent residents, ad valorem tax relief on all ad valorem tax 51
	83	+	levies. Such ad valorem tax relief shall be in the form and 52
	84	+	amount established by general law. 53
	85	+	(d) The legislature may, by general law, allow counties or 54
	86	+	municipalities, for the purpose of their respective tax levies 55
	87	+	and subject to the provisions of general law, to grant e ither or 56
	88	+	both of the following additional homestead tax exemptions: 57
	89	+	(1) An exemption not exceeding fifty thousand dollars to a 58
	90	+	person who has the legal or equitable title to real estate and 59
	91	+	maintains thereon the permanent residence of the owner, who has 60
	92	+	attained age sixty-five, and whose household income, as defined 61
	93	+	by general law, does not exceed twenty thousand dollars; or 62
	94	+	(2) An exemption equal to the assessed value of the 63
	95	+	property to a person who has the legal or equitable title to 64
	96	+	real estate with a just value less than two hundred and fifty 65
	97	+	thousand dollars, as determined in the first tax year that the 66
	98	+	owner applies and is eligible for the exemption, and who has 67
	99	+	maintained thereon the permanent residence of the owner for not 68
	100	+	less than twenty-five years, who has attained age sixty -five, 69
	101	+	and whose household income does not exceed the income limitation 70
	102	+	prescribed in paragraph (1). 71
	103	+	72
	104	+	The general law must allow counties and municipalities to grant 73
	105	+	these additional exemptions, within the limits prescribed in 74
	106	+	this subsection, by ordinance adopted in the manner prescribed 75
86	107
87		-
88		-	which the interest in the corporation bears to the assessed 51
89		-	value of the property. 52
90		-	(c) By general law and subject to conditions specified 53
91		-	therein, the Legislature may provide to renters, who are 54
92		-	permanent residents, ad valorem tax relief on all ad valorem tax 55
93		-	levies. Such ad valorem tax relief shall be in the form and 56
94		-	amount established by general law. 57
95		-	(d) The legislature may, by general law, allow counties or 58
96		-	municipalities, for the purpose of their respective tax levies 59
97		-	and subject to the provisions of general law, to grant either or 60
98		-	both of the following additional homestead tax exemptions: 61
99		-	(1) An exemption not exceeding fifty thousand dollars to a 62
100		-	person who has the legal or equitable title to real estate and 63
101		-	maintains thereon the permanent residence of the owner, who has 64
102		-	attained age sixty-five, and whose household income, as defined 65
103		-	by general law, does not exceed twenty thousand dollars; or 66
104		-	(2) An exemption equal to the assessed value of the 67
105		-	property to a person who has the legal or equitable title to 68
106		-	real estate with a just value less than two hundred and fifty 69
107		-	thousand dollars, as determined in the first tax year that the 70
108		-	owner applies and is eligible for the exemption, and who has 71
109		-	maintained thereon the permanent residence of the owner for not 72
110		-	less than twenty-five years, who has attained age sixty -five, 73
111		-	and whose household income does not exceed the income limitation 74
112		-	prescribed in paragr aph (1). 75
113		-
114		-	CS/HJR 923 2022
	108	+	HJR 923 2022
115	109
116	110
117	111
118	112		CODING: Words stricken are deletions; words underlined are additions.
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121	115		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
122	116
	117	+	by general law, and must provide for the periodic adjustment of 76
	118	+	the income limitation prescribed in this subsection for changes 77
	119	+	in the cost of living. 78
	120	+	(e)(1) Each veteran who is age 65 or older who is 79
	121	+	partially or totally permanently disabled shall receive a 80
	122	+	discount from the amount of the ad valorem tax otherwise owed on 81
	123	+	homestead property the veteran owns and resides in if the 82
	124	+	disability was combat related and the veteran was honorably 83
	125	+	discharged upon separation from military service. The discount 84
	126	+	shall be in a percentage equal to the percentage of the 85
	127	+	veteran's permanent, service -connected disability as determined 86
	128	+	by the United States Department of Veterans Affairs. To qualify 87
	129	+	for the discount granted by this paragraph, an applicant must 88
	130	+	submit to the county property appraiser, by March 1, an official 89
	131	+	letter from the United States Department of Veterans Affairs 90
	132	+	stating the percentage of the veteran's service -connected 91
	133	+	disability and such e vidence that reasonably identifies the 92
	134	+	disability as combat related and a copy of the veteran's 93
	135	+	honorable discharge. If the property appraiser denies the 94
	136	+	request for a discount, the appraiser must notify the applicant 95
	137	+	in writing of the reasons for the deni al, and the veteran may 96
	138	+	reapply. The Legislature may, by general law, waive the annual 97
	139	+	application requirement in subsequent years. 98
	140	+	(2) If a veteran who receives the discount described in 99
	141	+	paragraph (1) predeceases his or her spouse, and if, upon the 100
123	142
124		-
125		-	76
126		-	The general law must allow counties and municipalities to grant 77
127		-	these additional exemptions, within the limits prescribed in 78
128		-	this subsection, by ordinance adopted in the manner prescribed 79
129		-	by general law, and must provide for the periodic adjustment of 80
130		-	the income limitation prescribed in this subsection for changes 81
131		-	in the cost of living. 82
132		-	(e)(1) Each veteran who is age 65 or older who is 83
133		-	partially or totally permanently disabled shall receive a 84
134		-	discount from the amount of the ad valorem ta x otherwise owed on 85
135		-	homestead property the veteran owns and resides in if the 86
136		-	disability was combat related and the veteran was honorably 87
137		-	discharged upon separation from military service. The discount 88
138		-	shall be in a percentage equal to the percentage of the 89
139		-	veteran's permanent, service -connected disability as determined 90
140		-	by the United States Department of Veterans Affairs. To qualify 91
141		-	for the discount granted by this paragraph, an applicant must 92
142		-	submit to the county property appraiser, by March 1, an official 93
143		-	letter from the United States Department of Veterans Affairs 94
144		-	stating the percentage of the veteran's service -connected 95
145		-	disability and such evidence that reasonably identifies the 96
146		-	disability as combat related and a copy of the veteran's 97
147		-	honorable discharge. If the property appraiser denies the 98
148		-	request for a discount, the appraiser must notify the applicant 99
149		-	in writing of the reasons for the denial, and the veteran may 100
150		-
151		-	CS/HJR 923 2022
	143	+	HJR 923 2022
152	144
153	145
154	146
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158	150		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
159	151
	152	+	death of the veteran, the surviving spouse holds the legal or 101
	153	+	beneficial title to the homestead property and permanently 102
	154	+	resides thereon, the discount carries over to the surviving 103
	155	+	spouse until he or she remarries or sells or otherwise disposes 104
	156	+	of the homestead property. If the surviving spouse sells or 105
	157	+	otherwise disposes of the property, a discount not to exceed the 106
	158	+	dollar amount granted from the most recent ad valorem tax roll 107
	159	+	may be transferred to the surviving spouse's new homestead 108
	160	+	property, if used as his or her permanent residence and he or 109
	161	+	she has not remarried. 110
	162	+	(3) This subsection is self -executing and does not require 111
	163	+	implementing legislation. 112
	164	+	(f) By general law and subject to conditions and 113
	165	+	limitations specified therein, the Legislature may provid e ad 114
	166	+	valorem tax relief equal to the total amount or a portion of the 115
	167	+	ad valorem tax otherwise owed on homestead property to: 116
	168	+	(1) The surviving spouse of a veteran who died from 117
	169	+	service-connected causes while on active duty as a member of the 118
	170	+	United States Armed Forces. 119
	171	+	(2) The surviving spouse of a first responder who died in 120
	172	+	the line of duty. 121
	173	+	(3) A first responder who is totally and permanently 122
	174	+	disabled as a result of an injury or injuries sustained in the 123
	175	+	line of duty. Causal connection between a d isability and service 124
	176	+	in the line of duty shall not be presumed but must be determined 125
160	177
161		-
162		-	reapply. The Legislature may, by general law, waive the annual 101
163		-	application requirement in su bsequent years. 102
164		-	(2) If a veteran who receives the discount described in 103
165		-	paragraph (1) predeceases his or her spouse, and if, upon the 104
166		-	death of the veteran, the surviving spouse holds the legal or 105
167		-	beneficial title to the homestead property and permanently 106
168		-	resides thereon, the discount carries over to the surviving 107
169		-	spouse until he or she remarries or sells or otherwise disposes 108
170		-	of the homestead property. If the surviving spouse sells or 109
171		-	otherwise disposes of the property, a discount not to exceed the 110
172		-	dollar amount granted from the most recent ad valorem tax roll 111
173		-	may be transferred to the surviving spouse's new homestead 112
174		-	property, if used as his or her permanent residence and he or 113
175		-	she has not remarried. 114
176		-	(3) This subsection is self -executing and does not re quire 115
177		-	implementing legislation. 116
178		-	(f) By general law and subject to conditions and 117
179		-	limitations specified therein, the Legislature may provide ad 118
180		-	valorem tax relief equal to the total amount or a portion of the 119
181		-	ad valorem tax otherwise owed on homestead pro perty to: 120
182		-	(1) The surviving spouse of a veteran who died from 121
183		-	service-connected causes while on active duty as a member of the 122
184		-	United States Armed Forces. 123
185		-	(2) The surviving spouse of a first responder who died in 124
186		-	the line of duty. 125
187		-
188		-	CS/HJR 923 2022
	178	+	HJR 923 2022
189	179
190	180
191	181
192	182		CODING: Words stricken are deletions; words underlined are additions.
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195	185		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
196	186
	187	+	as provided by general law. For purposes of this paragraph, the 126
	188	+	term "disability" does not include a chronic condition or 127
	189	+	chronic disease, unless the injury sustained in the line of duty 128
	190	+	was the sole cause of the chronic condition or chronic disease. 129
	191	+	130
	192	+	As used in this subsection and as further defined by general 131
	193	+	law, the term "first responder" means a law enforcement officer, 132
	194	+	a correctional officer, a firefighter, an emerg ency medical 133
	195	+	technician, or a paramedic, and the term "in the line of duty" 134
	196	+	means arising out of and in the actual performance of duty 135
	197	+	required by employment as a first responder. 136
	198	+	Article XII 137
	199	+	SCHEDULE 138
	200	+	Ad valorem tax exemption. —This section and the amend ments 139
	201	+	to Section 6 of Article VII providing for the periodic increase 140
	202	+	in the twenty-five thousand dollar exemption on a homestead 141
	203	+	property's assessed value that is greater than fifty thousand 142
	204	+	dollars shall take effect January 1, 2023. 143
	205	+	BE IT FURTHER RESOLV ED that the following statement be 144
	206	+	placed on the ballot: 145
	207	+	CONSTITUTIONAL AMEND MENT 146
	208	+	ARTICLE VII, SECTION 6 147
	209	+	AD VALOREM TAX EXEMP TION.—Proposing an amendment to the 148
	210	+	State Constitution to authorize the Legislature to periodically 149
	211	+	increase the twenty-five thousand dollar exemption on a 150
197	212
198		-
199		-	(3) A first respond er who is totally and permanently 126
200		-	disabled as a result of an injury or injuries sustained in the 127
201		-	line of duty. Causal connection between a disability and service 128
202		-	in the line of duty shall not be presumed but must be determined 129
203		-	as provided by general law. F or purposes of this paragraph, the 130
204		-	term "disability" does not include a chronic condition or 131
205		-	chronic disease, unless the injury sustained in the line of duty 132
206		-	was the sole cause of the chronic condition or chronic disease. 133
207		-	134
208		-	As used in this subsection and as further defined by general 135
209		-	law, the term "first responder" means a law enforcement officer, 136
210		-	a correctional officer, a firefighter, an emergency medical 137
211		-	technician, or a paramedic, and the term "in the line of duty" 138
212		-	means arising out of and in the actual p erformance of duty 139
213		-	required by employment as a first responder. 140
214		-	Article XII 141
215		-	SCHEDULE 142
216		-	Ad valorem tax exemption. —This section and the amendments 143
217		-	to Section 6 of Article VII providing for the periodic increase 144
218		-	in the twenty-five thousand dollar exemption o n the assessed 145
219		-	value of a homestead property that is greater than fifty 146
220		-	thousand dollars shall take effect January 1, 2023. 147
221		-	BE IT FURTHER RESOLVED that the following statement be 148
222		-	placed on the ballot: 149
223		-	CONSTITUTIONAL AMEND MENT 150
224		-
225		-	CS/HJR 923 2022
	213	+	HJR 923 2022
226	214
227	215
228	216
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232	220		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
233	221
234		-
235		-
236		-	ARTICLE VII, SECTION 6 151
237		-	AD VALOREM TAX EXEMPTION ON HOMESTEAD PROPERT Y.—Proposes an 152
238		-	amendment to the State Constitution to authorize the 153
239		-	Legislature, by general law, to periodically increase the 154
240		-	twenty-five thousand dollar exemption on the assessed value of a 155
241		-	homestead property greate r than fifty thousand dollars. 156
	222	+	homestead property's assessed value that is greater than fifty 151
	223	+	thousand dollars. 152