Florida 2024 Regular Session

Florida House Bill H1373 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 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 revise the 4
16	16	requirements for a discount from the amount of ad 5
17	17	valorem tax owed on homestead property for certain 6
18	18	disabled veterans and to provide an effective date. 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 S ection 6 of Article VII 11
23	23	and the creation of a new section in Article XII of the State 12
24	24	Constitution are agreed to and shall be submitted to the 13
25	25	electors of this state for approval or rejection at the next 14
26	26	general election or at an earlier special election s pecifically 15
27	27	authorized by law for that purpose: 16
28	28	ARTICLE VII 17
29	29	FINANCE AND TAXATION 18
30	30	SECTION 6. Homestead exemptions. — 19
31	31	(a) Every person who has the legal or equitable title to 20
32	32	real estate and maintains thereon the permanent residence of the 21
33	33	owner, or another legally or naturally dependent upon the owner, 22
34	34	shall be exempt from taxation thereon, except assessments for 23
35	35	special benefits, up to the assessed valuation of twenty -five 24
36	36	thousand dollars and, for all levies other than school district 25
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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	levies, on the assessed valuation greater than fifty thousand 26
48	48	dollars and up to seventy -five thousand dollars, upon 27
49	49	establishment of right thereto in the manner prescribed by law. 28
50	50	The real estate may be held by legal or equitable title, by the 29
51	51	entireties, jointly, in common , as a condominium, or indirectly 30
52	52	by stock ownership or membership representing the owner's or 31
53	53	member's proprietary interest in a corporation owning a fee or a 32
54	54	leasehold initially in excess of ninety -eight years. The 33
55	55	exemption shall not apply with respect to any assessment roll 34
56	56	until such roll is first determined to be in compliance with the 35
57	57	provisions of section 4 by a state agency designated by general 36
58	58	law. This exemption is repealed on the effective date of any 37
59	59	amendment to this Article which provides fo r the assessment of 38
60	60	homestead property at less than just value. 39
61	61	(b) Not more than one exemption shall be allowed any 40
62	62	individual or family unit or with respect to any residential 41
63	63	unit. No exemption shall exceed the value of the real estate 42
64	64	assessable to the owner or, in case of ownership through stock 43
65	65	or membership in a corporation, the value of the proportion 44
66	66	which the interest in the corporation bears to the assessed 45
67	67	value of the property. 46
68	68	(c) By general law and subject to conditions specified 47
69	69	therein, the Legislature may provide to renters, who are 48
70	70	permanent residents, ad valorem tax relief on all ad valorem tax 49
71	71	levies. Such ad valorem tax relief shall be in the form and 50
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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	amount established by general law. 51
83	83	(d) The legislature may, by general law, allo w counties or 52
84	84	municipalities, for the purpose of their respective tax levies 53
85	85	and subject to the provisions of general law, to grant either or 54
86	86	both of the following additional homestead tax exemptions: 55
87	87	(1) An exemption not exceeding fifty thousand dollars to a 56
88	88	person who has the legal or equitable title to real estate and 57
89	89	maintains thereon the permanent residence of the owner, who has 58
90	90	attained age sixty-five, and whose household income, as defined 59
91	91	by general law, does not exceed twenty thousand dollars; or 60
92	92	(2) An exemption equal to the assessed value of the 61
93	93	property to a person who has the legal or equitable title to 62
94	94	real estate with a just value less than two hundred and fifty 63
95	95	thousand dollars, as determined in the first tax year that the 64
96	96	owner applies and is eligible for the exemption, and who has 65
97	97	maintained thereon the permanent residence of the owner for not 66
98	98	less than twenty-five years, who has attained age sixty -five, 67
99	99	and whose household income does not exceed the income limitation 68
100	100	prescribed in paragraph (1). 69
101	101	70
102	102	The general law must allow counties and municipalities to grant 71
103	103	these additional exemptions, within the limits prescribed in 72
104	104	this subsection, by ordinance adopted in the manner prescribed 73
105	105	by general law, and must provide for the periodic adjustm ent of 74
106	106	the income limitation prescribed in this subsection for changes 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	in the cost of living. 76
118	118	(e)(1) Each veteran who is age 65 or older who is 77
119	119	partially or totally permanently disabled shall receive a 78
120	120	discount from the amount of the ad valorem tax other wise owed on 79
121	121	homestead property the veteran owns and resides in if the 80
122	122	disability was combat related , and the veteran was honorably 81
123	123	discharged upon separation from military service , and the 82
124	124	veteran received the Purple Heart medal . The discount shall be 83
125	125	in a percentage equal to the percentage of the veteran's 84
126	126	permanent, service-connected disability as determined by the 85
127	127	United States Department of Veterans Affairs. To qualify for the 86
128	128	discount granted by this paragraph, an applicant must submit to 87
129	129	the county property appraiser, by March 1, an official letter 88
130	130	from the United States Department of Veterans Affairs stating 89
131	131	the percentage of the veteran's service -connected disability and 90
132	132	such evidence that reasonably identifies the disability as 91
133	133	combat related and a copy of the veteran's honorable discharge. 92
134	134	If the property appraiser denies the request for a discount, the 93
135	135	appraiser must notify the applicant in writing of the reasons 94
136	136	for the denial, and the veteran may reapply. The Legislature 95
137	137	may, by general law, wai ve the annual application requirement in 96
138	138	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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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	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 th e 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 responder 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 presumed but m ust be determined 124
176	176	as provided by general law. For purposes of this paragraph, the 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	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 chro nic disease. 128
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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	Ad valorem tax discount for certain permanently disabled 138
200	200	veterans.—The amendment to Section 6 of Article VII, relating to 139
201	201	the ad valorem tax discount for certain disabled veterans, and 140
202	202	this section shall take effect January 1, 2025. 141
203	203	BE IT FURTHER RESOLVED that the following statement be 142
204	204	placed on the ballot: 143
205	205	CONSTITUTIONAL AMENDMENT 144
206	206	ARTICLE VII, SECTION 6 145
207	207	ARTICLE XII 146
208	208	AD VALOREM TAX DISCOUNT FOR CERTAIN VETERANS WITH COMBAT -147
209	209	RELATED DISABILITIES. —Revises eligibility for receiving the ad 148
210	210	valorem tax discount on homestead property for disabled veterans 149
211	211	to include all veterans with a combat -related disability, 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	regardless of age, who were honorably discharged upon separation 151
223	223	from military service and received the Purple Heart medal. 152
224	224	Current law provides the discount for veterans with a combat -153
225	225	related disability who are age 65 or older and honorably 154
226	226	discharged upon separation from military service. If approved, 155
227	227	this amendment takes effect January 1, 2025. 156