Florida 2023 Regular Session

Florida House Bill H0159 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	HJR 159 2023
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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
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12	12	House Joint Resolution 1
13	13	A joint resolution proposing an amendment to Section 6 2
14	14	of Article VII and the creation of a new section in 3
15	15	Article XII of the State Constitution to increase the 4
16	16	just value limit of real estate eligible for the 5
17	17	homestead tax exemption that may be granted by 6
18	18	counties or municipalities to certain senior, low -7
19	19	income, long-term residents, and to provide an 8
20	20	effective date. 9
21	21	Be It Resolved by the Legislature of the S tate of Florida: 10
22	22	11
23	23	That the following amendment to Section 6 of Article VII 12
24	24	and the creation of a new section in Article XII of the State 13
25	25	Constitution are agreed to and shall be submitted to the 14
26	26	electors of this state for approval or rejection at the nex t 15
27	27	general election or at an earlier special election specifically 16
28	28	authorized by law for that purpose: 17
29	29	ARTICLE VII 18
30	30	FINANCE AND TAXATION 19
31	31	SECTION 6. Homestead exemptions. — 20
32	32	(a) Every person who has the legal or equitable title to 21
33	33	real estate and maintains thereon the permanent residence of the 22
34	34	owner, or another legally or naturally dependent upon the owner, 23
35	35	shall be exempt from taxation thereon, except assessments for 24
36	36	special benefits, up to the assessed valuation of twenty -five 25
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38	38	HJR 159 2023
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41	41
42	42	CODING: Words stricken are deletions; words underlined are additions.
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45	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
46	46
47	47	thousand dollars and, for al l levies other than school district 26
48	48	levies, on the assessed valuation greater than fifty thousand 27
49	49	dollars and up to seventy -five thousand dollars, upon 28
50	50	establishment of right thereto in the manner prescribed by law. 29
51	51	The real estate may be held by legal or equitable title, by the 30
52	52	entireties, jointly, in common, as a condominium, or indirectly 31
53	53	by stock ownership or membership representing the owner's or 32
54	54	member's proprietary interest in a corporation owning a fee or a 33
55	55	leasehold initially in excess of ninety -eight years. The 34
56	56	exemption shall not apply with respect to any assessment roll 35
57	57	until such roll is first determined to be in compliance with the 36
58	58	provisions of section 4 by a state agency designated by general 37
59	59	law. This exemption is repealed on the effective d ate of any 38
60	60	amendment to this Article which provides for the assessment of 39
61	61	homestead property at less than just value. 40
62	62	(b) Not more than one exemption shall be allowed any 41
63	63	individual or family unit or with respect to any residential 42
64	64	unit. No exemption sha ll exceed the value of the real estate 43
65	65	assessable to the owner or, in case of ownership through stock 44
66	66	or membership in a corporation, the value of the proportion 45
67	67	which the interest in the corporation bears to the assessed 46
68	68	value of the property. 47
69	69	(c) By general law and subject to conditions specified 48
70	70	therein, the Legislature may provide to renters, who are 49
71	71	permanent residents, ad valorem tax relief on all ad valorem tax 50
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73	73	HJR 159 2023
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76	76
77	77	CODING: Words stricken are deletions; words underlined are additions.
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80	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
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82	82	levies. Such ad valorem tax relief shall be in the form and 51
83	83	amount established by genera l law. 52
84	84	(d) The legislature may, by general law, allow counties or 53
85	85	municipalities, for the purpose of their respective tax levies 54
86	86	and subject to the provisions of general law, to grant either or 55
87	87	both of the following additional homestead tax exemptions: 56
88	88	(1) An exemption not exceeding fifty thousand dollars to a 57
89	89	person who has the legal or equitable title to real estate and 58
90	90	maintains thereon the permanent residence of the owner, who has 59
91	91	attained age sixty-five, and whose household income, as defined 60
92	92	by general law, does not exceed twenty thousand dollars; or 61
93	93	(2) An exemption equal to the assessed value of the 62
94	94	property to a person who has the legal or equitable title to 63
95	95	real estate with a just value less than three two hundred and 64
96	96	fifty thousand dollars, as determined in the first tax year that 65
97	97	the owner applies and is eligible for the exemption, and who has 66
98	98	maintained thereon the permanent residence of the owner for not 67
99	99	less than twenty-five years, who has attained age sixty -five, 68
100	100	and whose household inco me does not exceed the income limitation 69
101	101	prescribed in paragraph (1). 70
102	102	71
103	103	The general law must allow counties and municipalities to grant 72
104	104	these additional exemptions, within the limits prescribed in 73
105	105	this subsection, by ordinance adopted in the manner prescrib ed 74
106	106	by general law, and must provide for the periodic adjustment of 75
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108	108	HJR 159 2023
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115	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
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117	117	the income limitation prescribed in this subsection for changes 76
118	118	in the cost of living. 77
119	119	(e)(1) Each veteran who is age 65 or older who is 78
120	120	partially or totally permanently disabled shall re ceive a 79
121	121	discount from the amount of the ad valorem tax otherwise owed on 80
122	122	homestead property the veteran owns and resides in if the 81
123	123	disability was combat related and the veteran was honorably 82
124	124	discharged upon separation from military service. The discount 83
125	125	shall be in a percentage equal to the percentage of the 84
126	126	veteran's permanent, service -connected disability as determined 85
127	127	by the United States Department of Veterans Affairs. To qualify 86
128	128	for the discount granted by this paragraph, an applicant must 87
129	129	submit to the county property appraiser, by March 1, an official 88
130	130	letter from the United States Department of Veterans Affairs 89
131	131	stating the percentage of the veteran's service -connected 90
132	132	disability and such evidence that reasonably identifies the 91
133	133	disability as combat rel ated and a copy of the veteran's 92
134	134	honorable discharge. If the property appraiser denies the 93
135	135	request for a discount, the appraiser must notify the applicant 94
136	136	in writing of the reasons for the denial, and the veteran may 95
137	137	reapply. The Legislature may, by genera l law, waive the annual 96
138	138	application requirement in subsequent years. 97
139	139	(2) If a veteran who receives the discount described in 98
140	140	paragraph (1) predeceases his or her spouse, and if, upon the 99
141	141	death of the veteran, the surviving spouse holds the legal or 100
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143	143	HJR 159 2023
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147	147	CODING: Words stricken are deletions; words underlined are additions.
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150	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
151	151
152	152	beneficial title to the homestead property and permanently 101
153	153	resides thereon, the discount carries over to the surviving 102
154	154	spouse until he or she remarries or sells or otherwise disposes 103
155	155	of the homestead property. If the surviving spouse sells or 104
156	156	otherwise disposes of the property, a discount not to exceed the 105
157	157	dollar amount granted from the most recent ad valorem tax roll 106
158	158	may be transferred to the surviving spouse's new homestead 107
159	159	property, if used as his or her permanent residence and he or 108
160	160	she has not remarried. 109
161	161	(3) This subsection is self -executing and does not require 110
162	162	implementing legislation. 111
163	163	(f) By general law and subject to conditions and 112
164	164	limitations specified therein, the Legislature may provide ad 113
165	165	valorem tax relief equal to the total amount or a portion of the 114
166	166	ad valorem tax otherwise owed on homestead property to: 115
167	167	(1) The surviving spouse of a veteran who died from 116
168	168	service-connected causes while on active duty as a member of the 117
169	169	United States Armed Forces. 118
170	170	(2) The surviving spouse of a first respond er who died in 119
171	171	the line of duty. 120
172	172	(3) A first responder who is totally and permanently 121
173	173	disabled as a result of an injury or injuries sustained in the 122
174	174	line of duty. Causal connection between a disability and service 123
175	175	in the line of duty shall not be presume d but must be determined 124
176	176	as provided by general law. For purposes of this paragraph, the 125
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178	178	HJR 159 2023
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185	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
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187	187	term "disability" does not include a chronic condition or 126
188	188	chronic disease, unless the injury sustained in the line of duty 127
189	189	was the sole cause of the chronic condition or chronic disease. 128
190	190	129
191	191	As used in this subsection and as further defined by general 130
192	192	law, the term "first responder" means a law enforcement officer, 131
193	193	a correctional officer, a firefighter, an emergency medical 132
194	194	technician, or a paramedic, and the term "in the line of duty" 133
195	195	means arising out of and in the actual performance of duty 134
196	196	required by employment as a first responder. 135
197	197	ARTICLE XII 136
198	198	SCHEDULE 137
199	199	Additional homestead tax exemption for certain persons age 138
200	200	sixty-five or older; increased just value limit. —The amendment 139
201	201	to Section 6 of Article VII increasing the just value limit of 140
202	202	real estate eligible for the additional homestead tax exemption 141
203	203	for certain persons age sixty -five or older shall take effect 142
204	204	January 1, 2025. 143
205	205	BE IT FURTHER RESOLVED that the following statement be 144
206	206	placed on the ballot: 145
207	207	CONSTITUTIONAL AMENDMENT 146
208	208	ARTICLE VII, SECTION 6 147
209	209	ARTICLE XII 148
210	210	HOMESTEAD TAX EXEMPTION FOR CERTAIN SENIOR, LOW -INCOME, 149
211	211	LONG-TERM RESIDENTS; INCREASED JUST VALUE LIMIT. —Proposing an 150
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213	213	HJR 159 2023
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220	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
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222	222	amendment to the State Constitution to in crease the just value 151
223	223	limit, from $250,000 to $300,000, of real estate eligible for 152
224	224	the homestead tax exemption that may be granted by counties or 153
225	225	municipalities to certain senior, low -income, long-term 154
226	226	residents. If approved, this amendment shall take eff ect January 155
227	227	1, 2025. 156