Bill Text: FL S0618 | 2024 | Regular Session | Introduced


Bill Title: Homestead Property Tax Exemption for the Surviving Spouse of Certain Quadriplegics

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2024-03-08 - Died in Appropriations [S0618 Detail]

Download: Florida-2024-S0618-Introduced.html
       Florida Senate - 2024                                    SJR 618
       
       
        
       By Senator Simon
       
       
       
       
       
       3-01281-24                                             2024618__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 6
    3         of Article VII and the creation of a new section in
    4         Article XII of the State Constitution to authorize the
    5         Legislature to provide for a homestead property tax
    6         exemption for the surviving spouse of certain
    7         quadriplegics.
    8          
    9  Be It Resolved by the Legislature of the State of Florida:
   10  
   11         That the following amendment to Section 6 of Article VII
   12  and the creation of a new section in Article XII of the State
   13  Constitution are agreed to and shall be submitted to the
   14  electors of this state for approval or rejection at the next
   15  general election or at an earlier special election specifically
   16  authorized by law for that purpose:
   17                             ARTICLE VII                           
   18                        FINANCE AND TAXATION                       
   19         SECTION 6. Homestead exemptions.—
   20         (a) Every person who has the legal or equitable title to
   21  real estate and maintains thereon the permanent residence of the
   22  owner, or another legally or naturally dependent upon the owner,
   23  shall be exempt from taxation thereon, except assessments for
   24  special benefits, up to the assessed valuation of twenty-five
   25  thousand dollars and, for all levies other than school district
   26  levies, on the assessed valuation greater than fifty thousand
   27  dollars and up to seventy-five thousand dollars, upon
   28  establishment of right thereto in the manner prescribed by law.
   29  The real estate may be held by legal or equitable title, by the
   30  entireties, jointly, in common, as a condominium, or indirectly
   31  by stock ownership or membership representing the owner’s or
   32  member’s proprietary interest in a corporation owning a fee or a
   33  leasehold initially in excess of ninety-eight years. The
   34  exemption shall not apply with respect to any assessment roll
   35  until such roll is first determined to be in compliance with the
   36  provisions of section 4 by a state agency designated by general
   37  law. This exemption is repealed on the effective date of any
   38  amendment to this Article which provides for the assessment of
   39  homestead property at less than just value.
   40         (b) Not more than one exemption shall be allowed any
   41  individual or family unit or with respect to any residential
   42  unit. No exemption shall exceed the value of the real estate
   43  assessable to the owner or, in case of ownership through stock
   44  or membership in a corporation, the value of the proportion
   45  which the interest in the corporation bears to the assessed
   46  value of the property.
   47         (c) By general law and subject to conditions specified
   48  therein, the Legislature may provide to renters, who are
   49  permanent residents, ad valorem tax relief on all ad valorem tax
   50  levies. Such ad valorem tax relief shall be in the form and
   51  amount established by general law.
   52         (d) The legislature may, by general law, allow counties or
   53  municipalities, for the purpose of their respective tax levies
   54  and subject to the provisions of general law, to grant either or
   55  both of the following additional homestead tax exemptions:
   56         (1) An exemption not exceeding fifty thousand dollars to a
   57  person who has the legal or equitable title to real estate and
   58  maintains thereon the permanent residence of the owner, who has
   59  attained age sixty-five, and whose household income, as defined
   60  by general law, does not exceed twenty thousand dollars; or
   61         (2) An exemption equal to the assessed value of the
   62  property to a person who has the legal or equitable title to
   63  real estate with a just value less than two hundred and fifty
   64  thousand dollars, as determined in the first tax year that the
   65  owner applies and is eligible for the exemption, and who has
   66  maintained thereon the permanent residence of the owner for not
   67  less than twenty-five years, who has attained age sixty-five,
   68  and whose household income does not exceed the income limitation
   69  prescribed in paragraph (1).
   70  
   71  The general law must allow counties and municipalities to grant
   72  these additional exemptions, within the limits prescribed in
   73  this subsection, by ordinance adopted in the manner prescribed
   74  by general law, and must provide for the periodic adjustment of
   75  the income limitation prescribed in this subsection for changes
   76  in the cost of living.
   77         (e)(1) Each veteran who is age 65 or older who is partially
   78  or totally permanently disabled shall receive a discount from
   79  the amount of the ad valorem tax otherwise owed on homestead
   80  property the veteran owns and resides in if the disability was
   81  combat related and the veteran was honorably discharged upon
   82  separation from military service. The discount shall be in a
   83  percentage equal to the percentage of the veteran’s permanent,
   84  service-connected disability as determined by the United States
   85  Department of Veterans Affairs. To qualify for the discount
   86  granted by this paragraph, an applicant must submit to the
   87  county property appraiser, by March 1, an official letter from
   88  the United States Department of Veterans Affairs stating the
   89  percentage of the veteran’s service-connected disability and
   90  such evidence that reasonably identifies the disability as
   91  combat related and a copy of the veteran’s honorable discharge.
   92  If the property appraiser denies the request for a discount, the
   93  appraiser must notify the applicant in writing of the reasons
   94  for the denial, and the veteran may reapply. The Legislature
   95  may, by general law, waive the annual application requirement in
   96  subsequent years.
   97         (2) If a veteran who receives the discount described in
   98  paragraph (1) predeceases his or her spouse, and if, upon the
   99  death of the veteran, the surviving spouse holds the legal or
  100  beneficial title to the homestead property and permanently
  101  resides thereon, the discount carries over to the surviving
  102  spouse until he or she remarries or sells or otherwise disposes
  103  of the homestead property. If the surviving spouse sells or
  104  otherwise disposes of the property, a discount not to exceed the
  105  dollar amount granted from the most recent ad valorem tax roll
  106  may be transferred to the surviving spouse’s new homestead
  107  property, if used as his or her permanent residence and he or
  108  she has not remarried.
  109         (3) This subsection is self-executing and does not require
  110  implementing legislation.
  111         (f) By general law and subject to conditions and
  112  limitations specified therein, the Legislature may provide ad
  113  valorem tax relief equal to the total amount or a portion of the
  114  ad valorem tax otherwise owed on homestead property to:
  115         (1) The surviving spouse of a veteran who died from
  116  service-connected causes while on active duty as a member of the
  117  United States Armed Forces.
  118         (2) The surviving spouse of a first responder who died in
  119  the line of duty.
  120         (3) A first responder who is totally and permanently
  121  disabled as a result of an injury or injuries sustained in the
  122  line of duty. Causal connection between a disability and service
  123  in the line of duty shall not be presumed but must be determined
  124  as provided by general law. For purposes of this paragraph, the
  125  term “disability” does not include a chronic condition or
  126  chronic disease, unless the injury sustained in the line of duty
  127  was the sole cause of the chronic condition or chronic disease.
  128         (4)The surviving spouse of a quadriplegic who was
  129  receiving a property tax exemption on real estate used and owned
  130  as a homestead at the time of his or her death.
  131  
  132  As used in this subsection and as further defined by general
  133  law, the term “first responder” means a law enforcement officer,
  134  a correctional officer, a firefighter, an emergency medical
  135  technician, or a paramedic, and the term “in the line of duty”
  136  means arising out of and in the actual performance of duty
  137  required by employment as a first responder.
  138                             ARTICLE XII                           
  139                              SCHEDULE                             
  140         Ad valorem tax exemption for surviving spouses of
  141  quadriplegics.—This section and the amendment to Section 6 of
  142  Article VII authorizing the Legislature to provide for a
  143  homestead property tax exemption for the surviving spouse of a
  144  quadriplegic who was receiving a property tax exemption on real
  145  estate used and owned as a homestead at the time of his or her
  146  death shall take effect January 1, 2025.
  147         BE IT FURTHER RESOLVED that the following statement be
  148  placed on the ballot:
  149                      CONSTITUTIONAL AMENDMENT                     
  150                       ARTICLE VII, SECTION 6                      
  151                             ARTICLE XII                           
  152         AD VALOREM TAX EXEMPTION FOR SURVIVING SPOUSES OF
  153  QUADRIPLEGICS.—Proposing an amendment to the State Constitution
  154  to authorize the Legislature to provide for a property tax
  155  exemption for the surviving spouse of a quadriplegic who was
  156  receiving a property tax exemption on real estate used and owned
  157  as a homestead at the time of his or her death. The amendment
  158  takes effect January 1, 2025.

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