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| 3 | 3 | | HJR 469 2023 |
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| 9 | 9 | | Page 1 of 9 |
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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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| 11 | 11 | | |
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| 12 | 12 | | House Joint Resolution 1 |
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| 13 | 13 | | A joint resolution proposing an amendment to Section 4 2 |
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| 14 | 14 | | of Article VII and the creation of a new section in 3 |
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| 15 | 15 | | Article XII of the State Constitution to revise the 4 |
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| 16 | 16 | | limitation on annual increases of homestead property 5 |
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| 17 | 17 | | tax assessments and to provide an effective date. 6 |
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| 18 | 18 | | 7 |
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| 19 | 19 | | Be It Resolved by the Legislature of the State of Florida: 8 |
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| 20 | 20 | | 9 |
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| 21 | 21 | | That the following amendment to Section 4 of Article VII 10 |
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| 22 | 22 | | and the creation of a new se ction in Article XII of the State 11 |
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| 23 | 23 | | Constitution are agreed to and shall be submitted to the 12 |
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| 24 | 24 | | electors of this state for approval or rejection at the next 13 |
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| 25 | 25 | | general election or at an earlier special election specifically 14 |
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| 26 | 26 | | authorized by law for that purpose: 15 |
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| 27 | 27 | | ARTICLE VII 16 |
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| 28 | 28 | | FINANCE AND TAXATION 17 |
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| 29 | 29 | | SECTION 4. Taxation; assessments. —By general law 18 |
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| 30 | 30 | | regulations shall be prescribed which shall secure a just 19 |
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| 31 | 31 | | valuation of all property for ad valorem taxation, provided: 20 |
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| 32 | 32 | | (a) Agricultural land, land producing high water rechar ge 21 |
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| 33 | 33 | | to Florida's aquifers, or land used exclusively for 22 |
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| 34 | 34 | | noncommercial recreational purposes may be classified by general 23 |
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| 35 | 35 | | law and assessed solely on the basis of character or use. 24 |
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| 36 | 36 | | (b) As provided by general law and subject to conditions, 25 |
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| 38 | 38 | | HJR 469 2023 |
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| 44 | 44 | | Page 2 of 9 |
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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 |
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| 46 | 46 | | |
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| 47 | 47 | | limitations, and reasonable definitions specified therein, land 26 |
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| 48 | 48 | | used for conservation purposes shall be classified by general 27 |
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| 49 | 49 | | law and assessed solely on the basis of character or use. 28 |
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| 50 | 50 | | (c) Pursuant to general law tangible personal property 29 |
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| 51 | 51 | | held for sale as stock in trade a nd livestock may be valued for 30 |
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| 52 | 52 | | taxation at a specified percentage of its value, may be 31 |
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| 53 | 53 | | classified for tax purposes, or may be exempted from taxation. 32 |
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| 54 | 54 | | (d) All persons entitled to a homestead exemption under 33 |
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| 55 | 55 | | Section 6 of this Article shall have their homes tead assessed at 34 |
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| 56 | 56 | | just value as of January 1 of the year following the effective 35 |
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| 57 | 57 | | date of this amendment. This assessment shall change only as 36 |
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| 58 | 58 | | provided in this subsection. 37 |
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| 59 | 59 | | (1) Assessments subject to this subsection shall be 38 |
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| 60 | 60 | | changed annually on January 1st of each year; but those changes 39 |
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| 61 | 61 | | in assessments shall not exceed the lower of the following: 40 |
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| 62 | 62 | | a. Two Three percent (2%) (3%) of the assessment for the 41 |
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| 63 | 63 | | prior year. 42 |
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| 64 | 64 | | b. The percent change in the Consumer Price Index for all 43 |
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| 65 | 65 | | urban consumers, U.S. City Averag e, all items 1967=100, or 44 |
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| 66 | 66 | | successor reports for the preceding calendar year as initially 45 |
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| 67 | 67 | | reported by the United States Department of Labor, Bureau of 46 |
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| 68 | 68 | | Labor Statistics. 47 |
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| 69 | 69 | | (2) No assessment shall exceed just value. 48 |
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| 70 | 70 | | (3) After any change of ownership, as pro vided by general 49 |
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| 71 | 71 | | law, homestead property shall be assessed at just value as of 50 |
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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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| 81 | 81 | | |
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| 82 | 82 | | January 1 of the following year, unless the provisions of 51 |
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| 83 | 83 | | paragraph (8) apply. Thereafter, the homestead shall be assessed 52 |
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| 84 | 84 | | as provided in this subsection. 53 |
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| 85 | 85 | | (4) New homestead property shall be assessed at just value 54 |
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| 86 | 86 | | as of January 1st of the year following the establishment of the 55 |
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| 87 | 87 | | homestead, unless the provisions of paragraph (8) apply. That 56 |
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| 88 | 88 | | assessment shall only change as provided in this subsection. 57 |
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| 89 | 89 | | (5) Changes, additions, r eductions, or improvements to 58 |
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| 90 | 90 | | homestead property shall be assessed as provided for by general 59 |
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| 91 | 91 | | law; provided, however, after the adjustment for any change, 60 |
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| 92 | 92 | | addition, reduction, or improvement, the property shall be 61 |
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| 93 | 93 | | assessed as provided in this subsection. 62 |
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| 94 | 94 | | (6) In the event of a termination of homestead status, the 63 |
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| 95 | 95 | | property shall be assessed as provided by general law. 64 |
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| 96 | 96 | | (7) The provisions of this amendment are severable. If any 65 |
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| 97 | 97 | | of the provisions of this amendment shall be held 66 |
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| 98 | 98 | | unconstitutional by any court of competent jurisdiction, the 67 |
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| 99 | 99 | | decision of such court shall not affect or impair any remaining 68 |
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| 100 | 100 | | provisions of this amendment. 69 |
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| 101 | 101 | | (8)a. A person who establishes a new homestead as of 70 |
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| 102 | 102 | | January 1 and who has received a homestead exemption pursuant to 71 |
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| 103 | 103 | | Section 6 of this Article as of January 1 of any of the three 72 |
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| 104 | 104 | | years immediately preceding the establishment of the new 73 |
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| 105 | 105 | | homestead is entitled to have the new homestead assessed at less 74 |
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| 106 | 106 | | than just value. The assessed value of the newly established 75 |
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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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| 116 | 116 | | |
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| 117 | 117 | | homestead shall be det ermined as follows: 76 |
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| 118 | 118 | | 1. If the just value of the new homestead is greater than 77 |
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| 119 | 119 | | or equal to the just value of the prior homestead as of January 78 |
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| 120 | 120 | | 1 of the year in which the prior homestead was abandoned, the 79 |
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| 121 | 121 | | assessed value of the new homestead shall be the j ust value of 80 |
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| 122 | 122 | | the new homestead minus an amount equal to the lesser of 81 |
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| 123 | 123 | | $500,000 or the difference between the just value and the 82 |
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| 124 | 124 | | assessed value of the prior homestead as of January 1 of the 83 |
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| 125 | 125 | | year in which the prior homestead was abandoned. Thereafter, the 84 |
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| 126 | 126 | | homestead shall be assessed as provided in this subsection. 85 |
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| 127 | 127 | | 2. If the just value of the new homestead is less than the 86 |
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| 128 | 128 | | just value of the prior homestead as of January 1 of the year in 87 |
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| 129 | 129 | | which the prior homestead was abandoned, the assessed value of 88 |
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| 130 | 130 | | the new homestead shall be equal to the just value of the new 89 |
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| 131 | 131 | | homestead divided by the just value of the prior homestead and 90 |
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| 132 | 132 | | multiplied by the assessed value of the prior homestead. 91 |
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| 133 | 133 | | However, if the difference between the just value of the new 92 |
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| 134 | 134 | | homestead and the asse ssed value of the new homestead calculated 93 |
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| 135 | 135 | | pursuant to this sub -subparagraph is greater than $500,000, the 94 |
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| 136 | 136 | | assessed value of the new homestead shall be increased so that 95 |
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| 137 | 137 | | the difference between the just value and the assessed value 96 |
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| 138 | 138 | | equals $500,000. Thereaft er, the homestead shall be assessed as 97 |
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| 139 | 139 | | provided in this subsection. 98 |
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| 140 | 140 | | b. By general law and subject to conditions specified 99 |
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| 141 | 141 | | therein, the legislature shall provide for application of this 100 |
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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 |
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| 151 | 151 | | |
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| 152 | 152 | | paragraph to property owned by more than one person. 101 |
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| 153 | 153 | | (e) The legislature may, by general law, for assessment 102 |
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| 154 | 154 | | purposes and subject to the provisions of this subsection, allow 103 |
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| 155 | 155 | | counties and municipalities to authorize by ordinance that 104 |
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| 156 | 156 | | historic property may be assessed solely on the basis of 105 |
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| 157 | 157 | | character or use. Such character or use assessment shall apply 106 |
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| 158 | 158 | | only to the jurisdiction adopting the ordinance. The 107 |
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| 159 | 159 | | requirements for eligible properties must be specified by 108 |
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| 160 | 160 | | general law. 109 |
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| 161 | 161 | | (f) A county may, in the manner prescribed by general law, 110 |
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| 162 | 162 | | provide for a reduction in the assessed v alue of homestead 111 |
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| 163 | 163 | | property to the extent of any increase in the assessed value of 112 |
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| 164 | 164 | | that property which results from the construction or 113 |
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| 165 | 165 | | reconstruction of the property for the purpose of providing 114 |
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| 166 | 166 | | living quarters for one or more natural or adoptive grandpare nts 115 |
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| 167 | 167 | | or parents of the owner of the property or of the owner's spouse 116 |
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| 168 | 168 | | if at least one of the grandparents or parents for whom the 117 |
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| 169 | 169 | | living quarters are provided is 62 years of age or older. Such a 118 |
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| 170 | 170 | | reduction may not exceed the lesser of the following: 119 |
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| 171 | 171 | | (1) The increase in assessed value resulting from 120 |
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| 172 | 172 | | construction or reconstruction of the property. 121 |
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| 173 | 173 | | (2) Twenty percent of the total assessed value of the 122 |
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| 174 | 174 | | property as improved. 123 |
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| 175 | 175 | | (g) For all levies other than school district levies, 124 |
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| 176 | 176 | | assessments of residential rea l property, as defined by general 125 |
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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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| 186 | 186 | | |
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| 187 | 187 | | law, which contains nine units or fewer and which is not subject 126 |
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| 188 | 188 | | to the assessment limitations set forth in subsections (a) 127 |
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| 189 | 189 | | through (d) shall change only as provided in this subsection. 128 |
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| 190 | 190 | | (1) Assessments subject to this su bsection shall be 129 |
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| 191 | 191 | | changed annually on the date of assessment provided by law; but 130 |
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| 192 | 192 | | those changes in assessments shall not exceed ten percent (10%) 131 |
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| 193 | 193 | | of the assessment for the prior year. 132 |
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| 194 | 194 | | (2) No assessment shall exceed just value. 133 |
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| 195 | 195 | | (3) After a change of own ership or control, as defined by 134 |
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| 196 | 196 | | general law, including any change of ownership of a legal entity 135 |
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| 197 | 197 | | that owns the property, such property shall be assessed at just 136 |
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| 198 | 198 | | value as of the next assessment date. Thereafter, such property 137 |
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| 199 | 199 | | shall be assessed as provided in this subsection. 138 |
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| 200 | 200 | | (4) Changes, additions, reductions, or improvements to 139 |
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| 201 | 201 | | such property shall be assessed as provided for by general law; 140 |
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| 202 | 202 | | however, after the adjustment for any change, addition, 141 |
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| 203 | 203 | | reduction, or improvement, the property shall be assessed a s 142 |
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| 204 | 204 | | provided in this subsection. 143 |
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| 205 | 205 | | (h) For all levies other than school district levies, 144 |
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| 206 | 206 | | assessments of real property that is not subject to the 145 |
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| 207 | 207 | | assessment limitations set forth in subsections (a) through (d) 146 |
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| 208 | 208 | | and (g) shall change only as provided in this sub section. 147 |
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| 209 | 209 | | (1) Assessments subject to this subsection shall be 148 |
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| 210 | 210 | | changed annually on the date of assessment provided by law; but 149 |
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| 211 | 211 | | those changes in assessments shall not exceed ten percent (10%) 150 |
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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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| 221 | 221 | | |
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| 222 | 222 | | of the assessment for the prior year. 151 |
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| 223 | 223 | | (2) No assessment shall e xceed just value. 152 |
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| 224 | 224 | | (3) The legislature must provide that such property shall 153 |
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| 225 | 225 | | be assessed at just value as of the next assessment date after a 154 |
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| 226 | 226 | | qualifying improvement, as defined by general law, is made to 155 |
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| 227 | 227 | | such property. Thereafter, such property shall be a ssessed as 156 |
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| 228 | 228 | | provided in this subsection. 157 |
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| 229 | 229 | | (4) The legislature may provide that such property shall 158 |
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| 230 | 230 | | be assessed at just value as of the next assessment date after a 159 |
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| 231 | 231 | | change of ownership or control, as defined by general law, 160 |
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| 232 | 232 | | including any change of ownership of the legal entity that owns 161 |
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| 233 | 233 | | the property. Thereafter, such property shall be assessed as 162 |
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| 234 | 234 | | provided in this subsection. 163 |
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| 235 | 235 | | (5) Changes, additions, reductions, or improvements to 164 |
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| 236 | 236 | | such property shall be assessed as provided for by general law; 165 |
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| 237 | 237 | | however, after the adjustment for any change, addition, 166 |
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| 238 | 238 | | reduction, or improvement, the property shall be assessed as 167 |
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| 239 | 239 | | provided in this subsection. 168 |
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| 240 | 240 | | (i) The legislature, by general law and subject to 169 |
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| 241 | 241 | | conditions specified therein, may prohibit the consideration of 170 |
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| 242 | 242 | | the following in the determination of the assessed value of real 171 |
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| 243 | 243 | | property: 172 |
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| 244 | 244 | | (1) Any change or improvement to real property used for 173 |
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| 245 | 245 | | residential purposes made to improve the property's resistance 174 |
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| 246 | 246 | | to wind damage. 175 |
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| 255 | 255 | | 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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| 256 | 256 | | |
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| 257 | 257 | | (2) The installation of a solar or renewable ener gy source 176 |
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| 258 | 258 | | device. 177 |
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| 259 | 259 | | (j)(1) The assessment of the following working waterfront 178 |
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| 260 | 260 | | properties shall be based upon the current use of the property: 179 |
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| 261 | 261 | | a. Land used predominantly for commercial fishing 180 |
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| 262 | 262 | | purposes. 181 |
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| 263 | 263 | | b. Land that is accessible to the public and used for 182 |
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| 264 | 264 | | vessel launches into waters that are navigable. 183 |
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| 265 | 265 | | c. Marinas and drystacks that are open to the public. 184 |
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| 266 | 266 | | d. Water-dependent marine manufacturing facilities, 185 |
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| 267 | 267 | | commercial fishing facilities, and marine vessel construction 186 |
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| 268 | 268 | | and repair facilities and their support activities. 187 |
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| 269 | 269 | | (2) The assessment benefit provided by this subsection is 188 |
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| 270 | 270 | | subject to conditions and limitations and reasonable definitions 189 |
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| 271 | 271 | | as specified by the legislature by general law. 190 |
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| 272 | 272 | | ARTICLE XII 191 |
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| 273 | 273 | | SCHEDULE 192 |
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| 274 | 274 | | Revised limitation on increases of home stead property tax 193 |
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| 275 | 275 | | assessments.—The amendment to Section 4 of Article VII revising, 194 |
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| 276 | 276 | | from 3 percent to 2 percent, the limitation on an annual 195 |
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| 277 | 277 | | increase of a homestead property tax assessment when such 196 |
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| 278 | 278 | | percentage is lower than the percent change in the Consum er 197 |
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| 279 | 279 | | Price Index for all urban consumers for the preceding calendar 198 |
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| 280 | 280 | | year shall take effect January 1, 2025. 199 |
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| 281 | 281 | | BE IT FURTHER RESOLVED that the following statement be 200 |
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| 290 | 290 | | 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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| 291 | 291 | | |
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| 292 | 292 | | placed on the ballot: 201 |
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| 293 | 293 | | CONSTITUTIONAL AMENDMENT 202 |
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| 294 | 294 | | ARTICLE VII, SECTION 4 203 |
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| 295 | 295 | | ARTICLE XII 204 |
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| 296 | 296 | | REVISED LIMITATION ON INCREASES OF HOMESTEAD PROPERTY TAX 205 |
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| 297 | 297 | | ASSESSMENTS.—Proposing an amendment to the State Constitution to 206 |
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| 298 | 298 | | revise, from 3 percent to 2 percent, the limitation on an annual 207 |
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| 299 | 299 | | increase of a homestead property tax assessment when such 208 |
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| 300 | 300 | | percentage is lower t han the percent change in the Consumer 209 |
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| 301 | 301 | | Price Index for all urban consumers for the preceding calendar 210 |
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| 302 | 302 | | year. If approved, this amendment shall take effect January 1, 211 |
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| 303 | 303 | | 2025. 212 |
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