FL
Florida House Bill H7017

Florida 2024 Regular Session

Florida House Bill H7017 Compare Versions

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1010 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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1414 House Joint Resolution 1
1515 A joint resolution proposing an amendment to Section 6 2
1616 of Article VII of the State Constitution and the 3
1717 creation of a new section in Article XII of the State 4
1818 Constitution to require an annual adjustment to the 5
1919 value of certain homestead exemptions and provide an 6
2020 effective date. 7
2121 8
2222 Be It Resolved by the Legislature of the State of Florida: 9
2323 10
2424 That the following amendment to Section 6 of Article VII 11
2525 and the creation of a new section in Article XII of the State 12
2626 Constitution are agreed to and shall be submitted to the 13
2727 electors of this state for approval or rejection at the next 14
2828 general election or at an earlier special election specifically 15
2929 authorized by law for that purpose: 16
3030 ARTICLE VII 17
3131 FINANCE AND TAXATION 18
3232 SECTION 6. Homestead exemptions. — 19
3333 (a)(1) Every person who has the legal or equitable title 20
3434 to real estate and maintains thereon the permanent residence of 21
3535 the owner, or another legally or naturally depende nt upon the 22
3636 owner, shall be exempt from taxation thereon, except assessments 23
3737 for special benefits, as follows: 24
3838 a. Up to the assessed valuation of twenty -five thousand 25
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4747 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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5151 dollars; and, 26
5252 b. For all levies other than school district levies, on 27
5353 the assessed valuation greater than fifty thousand dollars and 28
5454 up to seventy-five thousand dollars, 29
5555 30
5656 upon establishment of right thereto in the manner prescribed by 31
5757 law. The real estate may be held by legal or equitable title, by 32
5858 the entireties, jointly, in common, as a condominium, or 33
5959 indirectly by stock ownership or membership representing the 34
6060 owner's or member's proprietary interest in a corporation owning 35
6161 a fee or a leasehold initially in excess of ninety -eight years. 36
6262 The exemption shall not apply with respect to any assessment 37
6363 roll until such roll is first determined to be in compliance 38
6464 with the provisions of section 4 by a state agency designated by 39
6565 general law. This exemption is repealed on the effective date of 40
6666 any amendment to this Article which provides for the assessment 41
6767 of homestead property at less than just value. 42
6868 (2) The twenty-five thousand dollar amount of assessed 43
6969 valuation exempt from taxation provided in subparagraph (a)(1)b. 44
7070 shall be adjusted annually on January 1 of each year for 45
7171 inflation using the percent change in the Consumer Price Index 46
7272 for All Urban Consumers, U.S. City Average, all items 1967=100, 47
7373 or successor reports for the preceding calendar year as 48
7474 initially reported by the United States Department of Labor, 49
7575 Bureau of Labor Statistics, if such percent change is positive. 50
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8484 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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8888 (3) The amount of assessed valuation exempt from taxation 51
8989 for which every person who has the legal or equitable title to 52
9090 real estate and maintains thereon the permanent residence of the 53
9191 owner, or another person legally or naturally dependent upon the 54
9292 owner, is eligible, and which applies solely to levies other 55
9393 than school district levies, that is added to this constitution 56
9494 after January 1, 2025, shall be adjusted annually on January 1 57
9595 of each year for inflation using the p ercent change in the 58
9696 Consumer Price Index for All Urban Consumers, U.S. City Average, 59
9797 all items 1967=100, or successor reports for the preceding 60
9898 calendar year as initially reported by the United States 61
9999 Department of Labor, Bureau of Labor Statistics, if su ch percent 62
100100 change is positive, beginning the year following the effective 63
101101 date of such exemption. 64
102102 (b) Not more than one exemption shall be allowed any 65
103103 individual or family unit or with respect to any residential 66
104104 unit. No exemption shall exceed the value of the real estate 67
105105 assessable to the owner or, in case of ownership through stock 68
106106 or membership in a corporation, the value of the proportion 69
107107 which the interest in the corporation bears to the assessed 70
108108 value of the property. 71
109109 (c) By general law and subject to conditions specified 72
110110 therein, the Legislature may provide to renters, who are 73
111111 permanent residents, ad valorem tax relief on all ad valorem tax 74
112112 levies. Such ad valorem tax relief shall be in the form and 75
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121121 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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125125 amount established by general law. 76
126126 (d) The legislature may, by general law, allow counties or 77
127127 municipalities, for the purpose of their respective tax levies 78
128128 and subject to the provisions of general law, to grant either or 79
129129 both of the following additional homestead tax exe mptions: 80
130130 (1) An exemption not exceeding fifty thousand dollars to a 81
131131 person who has the legal or equitable title to real estate and 82
132132 maintains thereon the permanent residence of the owner, who has 83
133133 attained age sixty-five, and whose household income, as def ined 84
134134 by general law, does not exceed twenty thousand dollars; or 85
135135 (2) An exemption equal to the assessed value of the 86
136136 property to a person who has the legal or equitable title to 87
137137 real estate with a just value less than two hundred and fifty 88
138138 thousand dollars, as determined in the first tax year that the 89
139139 owner applies and is eligible for the exemption, and who has 90
140140 maintained thereon the permanent residence of the owner for not 91
141141 less than twenty-five years, who has attained age sixty -five, 92
142142 and whose household income does not exceed the income limitation 93
143143 prescribed in paragraph (1). 94
144144 95
145145 The general law must allow counties and municipalities to grant 96
146146 these additional exemptions, within the limits prescribed in 97
147147 this subsection, by ordinance adopted in the manner pres cribed 98
148148 by general law, and must provide for the periodic adjustment of 99
149149 the income limitation prescribed in this subsection for changes 100
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158158 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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162162 in the cost of living. 101
163163 (e)(1) Each veteran who is age 65 or older who is 102
164164 partially or totally permanently disabled shal l receive a 103
165165 discount from the amount of the ad valorem tax otherwise owed on 104
166166 homestead property the veteran owns and resides in if the 105
167167 disability was combat related and the veteran was honorably 106
168168 discharged upon separation from military service. The discoun t 107
169169 shall be in a percentage equal to the percentage of the 108
170170 veteran's permanent, service -connected disability as determined 109
171171 by the United States Department of Veterans Affairs. To qualify 110
172172 for the discount granted by this paragraph, an applicant must 111
173173 submit to the county property appraiser, by March 1, an official 112
174174 letter from the United States Department of Veterans Affairs 113
175175 stating the percentage of the veteran's service -connected 114
176176 disability and such evidence that reasonably identifies the 115
177177 disability as combat related and a copy of the veteran's 116
178178 honorable discharge. If the property appraiser denies the 117
179179 request for a discount, the appraiser must notify the applicant 118
180180 in writing of the reasons for the denial, and the veteran may 119
181181 reapply. The Legislature may, by ge neral law, waive the annual 120
182182 application requirement in subsequent years. 121
183183 (2) If a veteran who receives the discount described in 122
184184 paragraph (1) predeceases his or her spouse, and if, upon the 123
185185 death of the veteran, the surviving spouse holds the legal or 124
186186 beneficial title to the homestead property and permanently 125
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195195 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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199199 resides thereon, the discount carries over to the surviving 126
200200 spouse until he or she remarries or sells or otherwise disposes 127
201201 of the homestead property. If the surviving spouse sells or 128
202202 otherwise disposes of the property, a discount not to exceed the 129
203203 dollar amount granted from the most recent ad valorem tax roll 130
204204 may be transferred to the surviving spouse's new homestead 131
205205 property, if used as his or her permanent residence and he or 132
206206 she has not remarried . 133
207207 (3) This subsection is self -executing and does not require 134
208208 implementing legislation. 135
209209 (f) By general law and subject to conditions and 136
210210 limitations specified therein, the Legislature may provide ad 137
211211 valorem tax relief equal to the total amount or a port ion of the 138
212212 ad valorem tax otherwise owed on homestead property to: 139
213213 (1) The surviving spouse of a veteran who died from 140
214214 service-connected causes while on active duty as a member of the 141
215215 United States Armed Forces. 142
216216 (2) The surviving spouse of a first resp onder who died in 143
217217 the line of duty. 144
218218 (3) A first responder who is totally and permanently 145
219219 disabled as a result of an injury or injuries sustained in the 146
220220 line of duty. Causal connection between a disability and service 147
221221 in the line of duty shall not be pres umed but must be determined 148
222222 as provided by general law. For purposes of this paragraph, the 149
223223 term "disability" does not include a chronic condition or 150
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232232 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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236236 chronic disease, unless the injury sustained in the line of duty 151
237237 was the sole cause of the chronic conditi on or chronic disease. 152
238238 153
239239 As used in this subsection and as further defined by general 154
240240 law, the term "first responder" means a law enforcement officer, 155
241241 a correctional officer, a firefighter, an emergency medical 156
242242 technician, or a paramedic, and the term "in t he line of duty" 157
243243 means arising out of and in the actual performance of duty 158
244244 required by employment as a first responder. 159
245245 ARTICLE XII 160
246246 SCHEDULE 161
247247 Annual adjustment to homestead exemption value. —This 162
248248 section and the amendment to Section 6 of Article VII requ iring 163
249249 an annual adjustment for inflation of specified homestead 164
250250 exemptions shall take effect January 1, 2025. 165
251251 166
252252 BE IT FURTHER RESOLVED that the following statement be 167
253253 placed on the ballot: 168
254254 CONSTITUTIONAL AMEND MENT 169
255255 ARTICLE VII, SECTION 6 170
256256 ARTICLE XII 171
257257 ANNUAL ADJUSTMENTS TO THE VALUE OF CERTAIN HOM ESTEAD 172
258258 EXEMPTIONS.—Proposing an amendment to the State Constitution to 173
259259 require an annual adjustment for inflation to the value of 174
260260 current or future homestead exemptions that apply solely to 175
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269269 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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273273 levies other than school district levies and for which every 176
274274 person who has legal or equitable title to real estate and 177
275275 maintains thereon the permanent residence of the owner, or 178
276276 another person legally or naturally dependent upon the owner is 179
277277 eligible. This amendment takes effect January 1, 2025. 180