Florida 2024 Regular Session

Florida House Bill H0053 Compare Versions

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

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3	3	HJR 53 2024
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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 authorize the 4
16	16	Legislature to provide for a homestead property tax 5
17	17	exemption for the surviving spouse of certain 6
18	18	quadriplegics. 7
19	19	8
20	20	Be It Resolved by the Legislature of the State of Florida: 9
21	21	10
22	22	That the following amendment to Section 6 of Article VII of 11
23	23	the State Constitution is agreed to and shall be submitted to 12
24	24	the electors of this state for approval or rejection at the next 13
25	25	general election or at an earlier special election specifically 14
26	26	authorized by law for that purpose: 15
27	27	ARTICLE VII 16
28	28	FINANCE AND TAXATION 17
29	29	SECTION 6. Homestead exemptions. — 18
30	30	(a) Every person who has the legal or equitable title to 19
31	31	real estate and maintains thereon the permanent residence of the 20
32	32	owner, or another legally or naturally dependent upon the owner, 21
33	33	shall be exempt from taxation thereon, except assessments for 22
34	34	special benefits, up to the assessed valuation of twenty -five 23
35	35	thousand dollars and, for all levies other than school district 24
36	36	levies, on the assessed valuation greater than fifty thousand 25
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38	38	HJR 53 2024
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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
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47	47	dollars and up to seventy -five thousand dollars, upon 26
48	48	establishment of right thereto in the manner prescribed by law. 27
49	49	The real estate may be held by legal or equitable title, by the 28
50	50	entireties, jointly, in common, as a condominium, or indirectly 29
51	51	by stock ownership or membership representing the owne r's or 30
52	52	member's proprietary interest in a corporation owning a fee or a 31
53	53	leasehold initially in excess of ninety -eight years. The 32
54	54	exemption shall not apply with respect to any assessment roll 33
55	55	until such roll is first determined to be in compliance with the 34
56	56	provisions of section 4 by a state agency designated by general 35
57	57	law. This exemption is repealed on the effective date of any 36
58	58	amendment to this Article which provides for the assessment of 37
59	59	homestead property at less than just value. 38
60	60	(b) Not more than one exemption shall be allowed any 39
61	61	individual or family unit or with respect to any residential 40
62	62	unit. No exemption shall exceed the value of the real estate 41
63	63	assessable to the owner or, in case of ownership through stock 42
64	64	or membership in a corporation, the valu e of the proportion 43
65	65	which the interest in the corporation bears to the assessed 44
66	66	value of the property. 45
67	67	(c) By general law and subject to conditions specified 46
68	68	therein, the Legislature may provide to renters, who are 47
69	69	permanent residents, ad valorem tax rel ief on all ad valorem tax 48
70	70	levies. Such ad valorem tax relief shall be in the form and 49
71	71	amount established by general law. 50
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73	73	HJR 53 2024
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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	(d) The legislature may, by general law, allow counties or 51
83	83	municipalities, for the purpose of their respective tax levies 52
84	84	and subject to the provisions of general law, to grant either or 53
85	85	both of the following additional homestead tax exemptions: 54
86	86	(1) An exemption not exceeding fifty thousand dollars to a 55
87	87	person who has the legal or equitable title to real estate and 56
88	88	maintains thereon the permanent residence of the owner, who has 57
89	89	attained age sixty-five, and whose household income, as defined 58
90	90	by general law, does not exceed twenty thousand dollars; or 59
91	91	(2) An exemption equal to the assessed value of the 60
92	92	property to a person who has the legal or equitable title to 61
93	93	real estate with a just value less than two hundred and fifty 62
94	94	thousand dollars, as determined in the first tax year that the 63
95	95	owner applies and is eligible for the exemption, and who has 64
96	96	maintained thereon the permanent residence of the owner for not 65
97	97	less than twenty-five years, who has attained age sixty -five, 66
98	98	and whose household income does not exceed the income limitation 67
99	99	prescribed in paragraph (1). 68
100	100	69
101	101	The general law must allow counties and municipalities to grant 70
102	102	these additional exemptions, within the limits prescribed in 71
103	103	this subsection, by ordinance adopted in the manner prescribed 72
104	104	by general law, and must provide for the periodic adjustment of 73
105	105	the income limitation prescribed in this subsection for changes 74
106	106	in the cost of living. 75
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108	108	HJR 53 2024
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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	(e)(1) Each veteran who is age 65 or older who is 76
118	118	partially or totally permanently disabled shall receive a 77
119	119	discount from the amount of the ad valorem tax otherwise owed on 78
120	120	homestead property the veteran owns and resides in if the 79
121	121	disability was combat related and the veteran was honorably 80
122	122	discharged upon separation from military service. The discount 81
123	123	shall be in a percentage equal to the percentage of the 82
124	124	veteran's permanent, service -connected disability as determined 83
125	125	by the United States Departm ent of Veterans Affairs. To qualify 84
126	126	for the discount granted by this paragraph, an applicant must 85
127	127	submit to the county property appraiser, by March 1, an official 86
128	128	letter from the United States Department of Veterans Affairs 87
129	129	stating the percentage of the ve teran's service-connected 88
130	130	disability and such evidence that reasonably identifies the 89
131	131	disability as combat related and a copy of the veteran's 90
132	132	honorable discharge. If the property appraiser denies the 91
133	133	request for a discount, the appraiser must notify the a pplicant 92
134	134	in writing of the reasons for the denial, and the veteran may 93
135	135	reapply. The Legislature may, by general law, waive the annual 94
136	136	application requirement in subsequent years. 95
137	137	(2) If a veteran who receives the discount described in 96
138	138	paragraph (1) predeceases his or her spouse, and if, upon the 97
139	139	death of the veteran, the surviving spouse holds the legal or 98
140	140	beneficial title to the homestead property and permanently 99
141	141	resides thereon, the discount carries over to the surviving 100
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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
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152	152	spouse until he or she remarries or sells or otherwise disposes 101
153	153	of the homestead property. If the surviving spouse sells or 102
154	154	otherwise disposes of the property, a discount not to exceed the 103
155	155	dollar amount granted from the most recent ad valorem tax roll 104
156	156	may be transferred to the surviving spouse's new homestead 105
157	157	property, if used as his or her permanent residence and he or 106
158	158	she has not remarried. 107
159	159	(3) This subsection is self -executing and does not require 108
160	160	implementing legislation. 109
161	161	(f) By general law and subject to conditions and 110
162	162	limitations specified therein, the Legislature may provide ad 111
163	163	valorem tax relief equal to the total amount or a portion of the 112
164	164	ad valorem tax otherwise owed on homestead property to: 113
165	165	(1) The surviving spouse of a veteran who died from 114
166	166	service-connected causes whil e on active duty as a member of the 115
167	167	United States Armed Forces. 116
168	168	(2) The surviving spouse of a first responder who died in 117
169	169	the line of duty. 118
170	170	(3) A first responder who is totally and permanently 119
171	171	disabled as a result of an injury or injuries sustained in the 120
172	172	line of duty. Causal connection between a disability and service 121
173	173	in the line of duty shall not be presumed but must be determined 122
174	174	as provided by general law. For purposes of this paragraph, the 123
175	175	term "disability" does not include a chronic condition or 124
176	176	chronic disease, unless the injury sustained in the line of duty 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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187	187	was the sole cause of the chronic condition or chronic disease. 126
188	188	(4) The surviving spouse of a quadriplegic who was 127
189	189	receiving a property tax exemption on real estate used and owned 128
190	190	as a homestead at the time of their death. 129
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192	192	As used in this subsection and as further defined by general 131
193	193	law, the term "first responder" means a law enforcement officer, 132
194	194	a correctional officer, a firefighter, an emergency medical 133
195	195	technician, or a paramedic, and the term "in the line of duty" 134
196	196	means arising out of and in the actual performance of duty 135
197	197	required by employment as a first responder. 136
198	198	ARTICLE XII 137
199	199	SCHEDULE 138
200	200	Ad valorem tax exemption for surviving spouses 139
201	201	quadriplegics.—This section and the amendment to Sect ion 6 of 140
202	202	Article VII, authorizing the Legislature to provide for a 141
203	203	homestead property tax exemption for the surviving spouse of a 142
204	204	quadriplegic who was receiving a property tax exemption on real 143
205	205	estate used and owned as a homestead at the time of their deat h 144
206	206	shall take effect January 1, 2025. 145
207	207	146
208	208	BE IT FURTHER RESOLVED that the following statement be 147
209	209	placed on the ballot: 148
210	210	CONSTITUTIONAL AMEND MENT 149
211	211	ARTICLE VII, SECTION 6 150
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213	213	HJR 53 2024
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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	AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF 151
223	223	QUADRIPLEGICS.—Proposing an amendment to the State Constitution 152
224	224	to authorize the Legislature to provide for a property tax 153
225	225	exemption for the surviving spouse of a quadriplegic who was 154
226	226	receiving a property tax exemption on real estate used and owned 155
227	227	as a homestead at the time of their death. The amendment takes 156
228	228	effect January 1, 2025. 157