Florida 2024 Regular Session

Florida House Bill H7015 Compare Versions

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

Old	New	Differences
1	1
2	2
3	3	HJR 7015 2024
4	4
5	5
6	6
7	7	CODING: Words stricken are deletions; words underlined are additions.
8	8	hjr7015-00
9	9	Page 1 of 7
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
11	11
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	maximum amount of the exemption on homestead property 5
17	17	from a maximum amount of $25,000 to a maximum amount 6
18	18	of $50,000, for homestead property with an assessed 7
19	19	value greater than $50,000, and to provide an 8
20	20	effective date. 9
21	21	10
22	22	Be It Resolved by the Legisla ture of the State of Florida: 11
23	23	12
24	24	That the following amendment to Section 6 of Article VII 13
25	25	and the creation of a new section in Article XII of the State 14
26	26	Constitution are agreed to and shall be submitted to the 15
27	27	electors of this state for approval or rejecti on at the next 16
28	28	general election or at an earlier special election specifically 17
29	29	authorized by law for that purpose: 18
30	30	ARTICLE VII 19
31	31	FINANCE AND TAXATION 20
32	32	SECTION 6. Homestead exemptions. — 21
33	33	(a) Every person who has the legal or equitable title to 22
34	34	real estate and maintains thereon the permanent residence of the 23
35	35	owner, or another legally or naturally dependent upon the owner, 24
36	36	shall be exempt from taxation thereon, except assessments for 25
37	37
38	38	HJR 7015 2024
39	39
40	40
41	41
42	42	CODING: Words stricken are deletions; words underlined are additions.
43	43	hjr7015-00
44	44	Page 2 of 7
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	special benefits, up to the assessed valuation of twenty -five 26
48	48	thousand dollars and, for all levies other than school district 27
49	49	levies, on the assessed valuation greater than fifty thousand 28
50	50	dollars and up to one hundred seventy-five thousand dollars, 29
51	51	upon establishment of right thereto in the manner prescribed by 30
52	52	law. The real estate may be held by legal or equitable title, by 31
53	53	the entireties, jointly, in common, as a condominium, or 32
54	54	indirectly by stock ownership or membership representing the 33
55	55	owner's or member's proprietary interest in a corporation owning 34
56	56	a fee or a leasehold initial ly in excess of ninety -eight years. 35
57	57	The exemption shall not apply with respect to any assessment 36
58	58	roll until such roll is first determined to be in compliance 37
59	59	with the provisions of section 4 by a state agency designated by 38
60	60	general law. This exemption is re pealed on the effective date of 39
61	61	any amendment to this Article which provides for the assessment 40
62	62	of homestead property at less than just value. 41
63	63	(b) Not more than one exemption shall be allowed any 42
64	64	individual or family unit or with respect to any residenti al 43
65	65	unit. No exemption shall exceed the value of the real estate 44
66	66	assessable to the owner or, in case of ownership through stock 45
67	67	or membership in a corporation, the value of the proportion 46
68	68	which the interest in the corporation bears to the assessed 47
69	69	value of the property. 48
70	70	(c) By general law and subject to conditions specified 49
71	71	therein, the Legislature may provide to renters, who are 50
72	72
73	73	HJR 7015 2024
74	74
75	75
76	76
77	77	CODING: Words stricken are deletions; words underlined are additions.
78	78	hjr7015-00
79	79	Page 3 of 7
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
81	81
82	82	permanent residents, ad valorem tax relief on all ad valorem tax 51
83	83	levies. Such ad valorem tax relief shall be in the form and 52
84	84	amount established by general law. 53
85	85	(d) The legislature may, by general law, allow counties or 54
86	86	municipalities, for the purpose of their respective tax levies 55
87	87	and subject to the provisions of general law, to grant either or 56
88	88	both of the following additional ho mestead tax exemptions: 57
89	89	(1) An exemption not exceeding fifty thousand dollars to a 58
90	90	person who has the legal or equitable title to real estate and 59
91	91	maintains thereon the permanent residence of the owner, who has 60
92	92	attained age sixty-five, and whose household income, as defined 61
93	93	by general law, does not exceed twenty thousand dollars; or 62
94	94	(2) An exemption equal to the assessed value of the 63
95	95	property to a person who has the legal or equitable title to 64
96	96	real estate with a just value less than two hundred and fifty 65
97	97	thousand dollars, as determined in the first tax year that the 66
98	98	owner applies and is eligible for the exemption, and who has 67
99	99	maintained thereon the permanent residence of the owner for not 68
100	100	less than twenty-five years, who has attained age sixty -five, 69
101	101	and whose household income does not exceed the income limitation 70
102	102	prescribed in paragraph (1). 71
103	103	72
104	104	The general law must allow counties and municipalities to grant 73
105	105	these additional exemptions, within the limits prescribed in 74
106	106	this subsection, by ordinance adopted in the manner prescribed 75
107	107
108	108	HJR 7015 2024
109	109
110	110
111	111
112	112	CODING: Words stricken are deletions; words underlined are additions.
113	113	hjr7015-00
114	114	Page 4 of 7
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
116	116
117	117	by general law, and must provide for the periodic adjustment of 76
118	118	the income limitation prescribed in this subsection for changes 77
119	119	in the cost of living. 78
120	120	(e)(1) Each veteran who is age 65 or older who is 79
121	121	partially or totally permanently disabled shall receive a 80
122	122	discount from the amount of the ad valorem tax otherwise owed on 81
123	123	homestead property the veteran owns and resides in if the 82
124	124	disability was combat related and the veteran was honorably 83
125	125	discharged upon separation from mili tary service. The discount 84
126	126	shall be in a percentage equal to the percentage of the 85
127	127	veteran's permanent, service -connected disability as determined 86
128	128	by the United States Department of Veterans Affairs. To qualify 87
129	129	for the discount granted by this paragraph, a n applicant must 88
130	130	submit to the county property appraiser, by March 1, an official 89
131	131	letter from the United States Department of Veterans Affairs 90
132	132	stating the percentage of the veteran's service -connected 91
133	133	disability and such evidence that reasonably identifies the 92
134	134	disability as combat related and a copy of the veteran's 93
135	135	honorable discharge. If the property appraiser denies the 94
136	136	request for a discount, the appraiser must notify the applicant 95
137	137	in writing of the reasons for the denial, and the veteran may 96
138	138	reapply. The Legislature may, by general law, waive the annual 97
139	139	application requirement in subsequent years. 98
140	140	(2) If a veteran who receives the discount described in 99
141	141	paragraph (1) predeceases his or her spouse, and if, upon the 100
142	142
143	143	HJR 7015 2024
144	144
145	145
146	146
147	147	CODING: Words stricken are deletions; words underlined are additions.
148	148	hjr7015-00
149	149	Page 5 of 7
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	death of the veteran, the surviving sp ouse holds the legal or 101
153	153	beneficial title to the homestead property and permanently 102
154	154	resides thereon, the discount carries over to the surviving 103
155	155	spouse until he or she remarries or sells or otherwise disposes 104
156	156	of the homestead property. If the surviving spous e sells or 105
157	157	otherwise disposes of the property, a discount not to exceed the 106
158	158	dollar amount granted from the most recent ad valorem tax roll 107
159	159	may be transferred to the surviving spouse's new homestead 108
160	160	property, if used as his or her permanent residence and he or 109
161	161	she has not remarried. 110
162	162	(3) This subsection is self -executing and does not require 111
163	163	implementing legislation. 112
164	164	(f) By general law and subject to conditions and 113
165	165	limitations specified therein, the Legislature may provide ad 114
166	166	valorem tax relief equal to t he total amount or a portion of the 115
167	167	ad valorem tax otherwise owed on homestead property to: 116
168	168	(1) The surviving spouse of a veteran who died from 117
169	169	service-connected causes while on active duty as a member of the 118
170	170	United States Armed Forces. 119
171	171	(2) The surviving spouse of a first responder who died in 120
172	172	the line of duty. 121
173	173	(3) A first responder who is totally and permanently 122
174	174	disabled as a result of an injury or injuries sustained in the 123
175	175	line of duty. Causal connection between a disability and service 124
176	176	in the line of duty shall not be presumed but must be determined 125
177	177
178	178	HJR 7015 2024
179	179
180	180
181	181
182	182	CODING: Words stricken are deletions; words underlined are additions.
183	183	hjr7015-00
184	184	Page 6 of 7
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	as provided by general law. For purposes of this paragraph, the 126
188	188	term "disability" does not include a chronic condition or 127
189	189	chronic disease, unless the injury sustained in the line of duty 128
190	190	was the sole cause of the chronic condition or chronic disease. 129
191	191	130
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 para medic, 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	Increased homestead exemption. —This section and the 139
201	201	amendment to Section 6 of Article VII increasing the maximum 140
202	202	amount of the homestead exemption on homestead properties with 141
203	203	an assessed value greater than $50,000 shall take effect January 142
204	204	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	INCREASED MAXIMUM HO MESTEAD PROPERTY TAX EXEMPTION FOR 149
211	211	PROPERTIES OVER FIFT Y THOUSAND DOLLARS.—Proposing an amendment 150
212	212
213	213	HJR 7015 2024
214	214
215	215
216	216
217	217	CODING: Words stricken are deletions; words underlined are additions.
218	218	hjr7015-00
219	219	Page 7 of 7
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
221	221
222	222	to the State Constitution to increase the maximum amount of the 151
223	223	homestead exemption for all levies other than school district 152
224	224	levies from a maximum amount of $25,000 to a maximum amount of 153
225	225	$50,000 for homestead properties with an assessed value greater 154
226	226	than $50,000. If approved, the amendment shall take effect 155
227	227	January 1, 2025. 156