Florida 2024 Regular Session

Florida House Bill H1369 Compare Versions

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

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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 3 2
14	14	and Section 6 of Article VII and the creation of a new 3
15	15	section in Article XII of the State Constitution to 4
16	16	create two new property tax exemptions for all levies 5
17	17	and to provide an effective date. 6
18	18	7
19	19	Be It Resolved by the Legislature of the State of Florida: 8
20	20	9
21	21	That the following amendment to Section 3 and Section 6 of 10
22	22	Article VII and the creation of a new section in Article XII 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 3. Taxes; exemptions. — 18
30	30	(a) All property owned by a municipality and used 19
31	31	exclusively by it for municipal or public purposes shall be 20
32	32	exempt from taxation. A municipality, owning property outside 21
33	33	the municipality, may be required by general law to make payment 22
34	34	to the taxing unit in which the property is located. Such 23
35	35	portions of property as are used predominantly for educational, 24
36	36	literary, scientific, religious or charitable purposes may be 25
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38	38	HJR 1369 2024
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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	exempted by general law fr om taxation. 26
48	48	(b) There shall be exempt from taxation, cumulatively, to 27
49	49	every head of a family residing in this state, household goods 28
50	50	and personal effects to the value fixed by general law, not less 29
51	51	than one thousand dollars, and to every widow or widowe r or 30
52	52	person who is blind or totally and permanently disabled, 31
53	53	property to the value fixed by general law not less than five 32
54	54	hundred dollars. 33
55	55	(c) Any county or municipality may, for the purpose of its 34
56	56	respective tax levy and subject to the provisions of t his 35
57	57	subsection and general law, grant community and economic 36
58	58	development ad valorem tax exemptions to new businesses and 37
59	59	expansions of existing businesses, as defined by general law. 38
60	60	Such an exemption may be granted only by ordinance of the county 39
61	61	or municipality, and only after the electors of the county or 40
62	62	municipality voting on such question in a referendum authorize 41
63	63	the county or municipality to adopt such ordinances. An 42
64	64	exemption so granted shall apply to improvements to real 43
65	65	property made by or for th e use of a new business and 44
66	66	improvements to real property related to the expansion of an 45
67	67	existing business and shall also apply to tangible personal 46
68	68	property of such new business and tangible personal property 47
69	69	related to the expansion of an existing busine ss. The amount or 48
70	70	limits of the amount of such exemption shall be specified by 49
71	71	general law. The period of time for which such exemption may be 50
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73	73	HJR 1369 2024
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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	granted to a new business or expansion of an existing business 51
83	83	shall be determined by general law. The authority to grant such 52
84	84	exemption shall expire ten years from the date of approval by 53
85	85	the electors of the county or municipality, and may be renewable 54
86	86	by referendum as provided by general law. 55
87	87	(d) Any county or municipality may, for the purpose of its 56
88	88	respective tax levy and subject to the provisions of this 57
89	89	subsection and general law, grant historic preservation ad 58
90	90	valorem tax exemptions to owners of historic properties. This 59
91	91	exemption may be granted only by ordinance of the county or 60
92	92	municipality. The amount or l imits of the amount of this 61
93	93	exemption and the requirements for eligible properties must be 62
94	94	specified by general law. The period of time for which this 63
95	95	exemption may be granted to a property owner shall be determined 64
96	96	by general law. 65
97	97	(e) By general law and subject to conditions specified 66
98	98	therein: 67
99	99	(1) Twenty-five thousand dollars of the assessed value of 68
100	100	property subject to tangible personal property tax shall be 69
101	101	exempt from ad valorem taxation. 70
102	102	(2) The assessed value of solar devices or renewable 71
103	103	energy source devices subject to tangible personal property tax 72
104	104	may be exempt from ad valorem taxation, subject to limitations 73
105	105	provided by general law. 74
106	106	(f) There shall be granted an ad valorem tax exemption for 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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117	117	real property dedicated in perpetuity for conserv ation purposes, 76
118	118	including real property encumbered by perpetual conservation 77
119	119	easements or by other perpetual conservation protections, as 78
120	120	defined by general law. 79
121	121	(g) By general law and subject to the conditions specified 80
122	122	therein, each person who receives a homestead exemption as 81
123	123	provided in section 6 of this article; who was a member of the 82
124	124	United States military or military reserves, the United States 83
125	125	Coast Guard or its reserves, or the Florida National Guard; and 84
126	126	who was deployed during the preceding ca lendar year on active 85
127	127	duty outside the continental United States, Alaska, or Hawaii in 86
128	128	support of military operations designated by the legislature 87
129	129	shall receive an additional exemption equal to a percentage of 88
130	130	the taxable value of his or her homestead pro perty. The 89
131	131	applicable percentage shall be calculated as the number of days 90
132	132	during the preceding calendar year the person was deployed on 91
133	133	active duty outside the continental United States, Alaska, or 92
134	134	Hawaii in support of military operations designated by th e 93
135	135	legislature divided by the number of days in that year. 94
136	136	(h) One hundred thousand dollars of the value of assessed 95
137	137	real property shall be exempt from all levies. 96
138	138	SECTION 6. Homestead exemptions. — 97
139	139	(a) Every person who has the legal or equitable tit le to 98
140	140	real estate and maintains thereon the permanent residence of the 99
141	141	owner, or another legally or naturally dependent upon the owner, 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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152	152	shall be exempt from taxation thereon, except assessments for 101
153	153	special benefits, up to the assessed valuation of twenty -five 102
154	154	thousand dollars and, for all levies other than school district 103
155	155	levies, on the assessed valuation greater than fifty thousand 104
156	156	dollars and up to seventy -five thousand dollars, upon 105
157	157	establishment of right thereto in the manner prescribed by law. 106
158	158	The real estate may be held by legal or equitable title, by the 107
159	159	entireties, jointly, in common, as a condominium, or indirectly 108
160	160	by stock ownership or membership representing the owner's or 109
161	161	member's proprietary interest in a corporation owning a fee or a 110
162	162	leasehold initially in excess of ninety -eight years. The 111
163	163	exemption shall not apply with respect to any assessment roll 112
164	164	until such roll is first determined to be in compliance with the 113
165	165	provisions of section 4 by a state agency designated by general 114
166	166	law. This exemption is repealed on the effective date of any 115
167	167	amendment to this Article which provides for the assessment of 116
168	168	homestead property at less than just value. 117
169	169	(b) Not more than one exemption shall be allowed any 118
170	170	individual or family unit or with respect to any re sidential 119
171	171	unit. No exemption shall exceed the value of the real estate 120
172	172	assessable to the owner or, in case of ownership through stock 121
173	173	or membership in a corporation, the value of the proportion 122
174	174	which the interest in the corporation bears to the assessed 123
175	175	value of the property. 124
176	176	(c) By general law and subject to conditions specified 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
186	186
187	187	therein, the Legislature may provide to renters, who are 126
188	188	permanent residents, ad valorem tax relief on all ad valorem tax 127
189	189	levies. Such ad valorem tax relief shall be in the form and 128
190	190	amount established by general law. 129
191	191	(d) The legislature may, by general law, allow counties or 130
192	192	municipalities, for the purpose of their respective tax levies 131
193	193	and subject to the provisions of general law, to grant either or 132
194	194	both of the following additi onal homestead tax exemptions: 133
195	195	(1) An exemption not exceeding fifty thousand dollars to a 134
196	196	person who has the legal or equitable title to real estate and 135
197	197	maintains thereon the permanent residence of the owner, who has 136
198	198	attained age sixty-five, and whose household income, as defined 137
199	199	by general law, does not exceed twenty thousand dollars; or 138
200	200	(2) An exemption equal to the assessed value of the 139
201	201	property to a person who has the legal or equitable title to 140
202	202	real estate with a just value less than two hundred an d fifty 141
203	203	thousand dollars, as determined in the first tax year that the 142
204	204	owner applies and is eligible for the exemption, and who has 143
205	205	maintained thereon the permanent residence of the owner for not 144
206	206	less than twenty-five years, who has attained age sixty -five, 145
207	207	and whose household income does not exceed the income limitation 146
208	208	prescribed in paragraph (1). 147
209	209	148
210	210	The general law must allow counties and municipalities to grant 149
211	211	these additional exemptions, within the limits prescribed in 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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222	222	this subsection, by ordinance adop ted in the manner prescribed 151
223	223	by general law, and must provide for the periodic adjustment of 152
224	224	the income limitation prescribed in this subsection for changes 153
225	225	in the cost of living. 154
226	226	(e)(1) Each veteran who is age 65 or older who is 155
227	227	partially or totally per manently disabled shall receive a 156
228	228	discount from the amount of the ad valorem tax otherwise owed on 157
229	229	homestead property the veteran owns and resides in if the 158
230	230	disability was combat related and the veteran was honorably 159
231	231	discharged upon separation from militar y service. The discount 160
232	232	shall be in a percentage equal to the percentage of the 161
233	233	veteran's permanent, service -connected disability as determined 162
234	234	by the United States Department of Veterans Affairs. To qualify 163
235	235	for the discount granted by this paragraph, an a pplicant must 164
236	236	submit to the county property appraiser, by March 1, an official 165
237	237	letter from the United States Department of Veterans Affairs 166
238	238	stating the percentage of the veteran's service -connected 167
239	239	disability and such evidence that reasonably identifies th e 168
240	240	disability as combat related and a copy of the veteran's 169
241	241	honorable discharge. If the property appraiser denies the 170
242	242	request for a discount, the appraiser must notify the applicant 171
243	243	in writing of the reasons for the denial, and the veteran may 172
244	244	reapply. The Legislature may, by general law, waive the annual 173
245	245	application requirement in subsequent years. 174
246	246	(2) If a veteran who receives the discount described in 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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257	257	paragraph (1) predeceases his or her spouse, and if, upon the 176
258	258	death of the veteran, the surviving spous e holds the legal or 177
259	259	beneficial title to the homestead property and permanently 178
260	260	resides thereon, the discount carries over to the surviving 179
261	261	spouse until he or she remarries or sells or otherwise disposes 180
262	262	of the homestead property. If the surviving spouse s ells or 181
263	263	otherwise disposes of the property, a discount not to exceed the 182
264	264	dollar amount granted from the most recent ad valorem tax roll 183
265	265	may be transferred to the surviving spouse's new homestead 184
266	266	property, if used as his or her permanent residence and he or 185
267	267	she has not remarried. 186
268	268	(3) This subsection is self -executing and does not require 187
269	269	implementing legislation. 188
270	270	(f) By general law and subject to conditions and 189
271	271	limitations specified therein, the Legislature may provide ad 190
272	272	valorem tax relief equal to the total amount or a portion of the 191
273	273	ad valorem tax otherwise owed on homestead property to: 192
274	274	(1) The surviving spouse of a veteran who died from 193
275	275	service-connected causes while on active duty as a member of the 194
276	276	United States Armed Forces. 195
277	277	(2) The surviving spouse of a first responder who died in 196
278	278	the line of duty. 197
279	279	(3) A first responder who is totally and permanently 198
280	280	disabled as a result of an injury or injuries sustained in the 199
281	281	line of duty. Causal connection between a disability and service 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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292	292	in the line of duty shall not be presumed but must be determined 201
293	293	as provided by general law. For purposes of this paragraph, the 202
294	294	term "disability" does not include a chronic condition or 203
295	295	chronic disease, unless the injury sustained in the line of duty 204
296	296	was the sole cause of the chronic condition or chronic disease. 205
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298	298	As used in this subsection and as further defined by general 207
299	299	law, the term "first responder" means a law enforcement officer, 208
300	300	a correctional officer, a firefighter, an emergency medical 209
301	301	technician, or a paramed ic, and the term "in the line of duty" 210
302	302	means arising out of and in the actual performance of duty 211
303	303	required by employment as a first responder. 212
304	304	(g) Two hundred and fifty thousand dollars of the value of 213
305	305	homestead property shall be exempt from all levies i f a person 214
306	306	who has attained age sixty -five holds legal or equitable title 215
307	307	to such property. 216
308	308	ARTICLE XII 217
309	309	SCHEDULE 218
310	310	Real property exemptions. —This section and the amendments 219
311	311	to Section 3 and Section 6 of Article VII creating a $100,000 220
312	312	exemption from the a ssessed value of real property for all 221
313	313	levies and a $250,000 exemption from all levies for homestead 222
314	314	property if the title holder has attained age 65 shall take 223
315	315	effect January 1, 2025. 224
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324	324	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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326	326	BE IT FURTHER RESOLVED that the following statement be 225
327	327	placed on the ballot: 226
328	328	CONSTITUTIONAL AMEND MENT 227
329	329	ARTICLE VII, SECTION 3 228
330	330	ARTICLE VII, SECTION 6 229
331	331	ARTICLE XII 230
332	332	EXEMPTIONS FROM ASSE SSMENT FOR TAXATION OF REAL PROPERTY.—231
333	333	Proposing an amendment to the State Constitution to create a 232
334	334	$100,000 exemption from the assessed value of real property for 233
335	335	all levies and a $250,000 homestead exemption for residential 234
336	336	property owned by a person who is age 65 or older. The amendment 235
337	337	takes effect January 1, 2025. 236