Bill Text: FL S1624 | 2016 | Regular Session | Introduced
Bill Title: Homestead Tax Exemption/Parents of Unmarried Veteran Who Died from Service-connected Causes
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2016-03-11 - Died in Finance and Tax [S1624 Detail]
Download: Florida-2016-S1624-Introduced.html
Florida Senate - 2016 SJR 1624 By Senator Abruzzo 25-01627-16 20161624__ 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, by general law, ad valorem tax 6 relief on homestead property to the parent or parents 7 of an unmarried veteran who died from service 8 connected causes while on active duty as a member of 9 the United States Armed Forces. 10 11 Be It Resolved by the Legislature of the State of Florida: 12 13 That the following amendment to Section 6 of Article VII 14 and the creation of a new section in Article XII of the State 15 Constitution are agreed to and shall be submitted to the 16 electors of this state for approval or rejection at the next 17 general election or at an earlier special election specifically 18 authorized by law for that purpose: 19 ARTICLE VII 20 FINANCE AND TAXATION 21 SECTION 6. Homestead exemptions.— 22 (a) Every person who has the legal or equitable title to 23 real estate and maintains thereon the permanent residence of the 24 owner, or another legally or naturally dependent upon the owner, 25 shall be exempt from taxation thereon, except assessments for 26 special benefits, up to the assessed valuation of twenty-five 27 thousand dollars and, for all levies other than school district 28 levies, on the assessed valuation greater than fifty thousand 29 dollars and up to seventy-five thousand dollars, upon 30 establishment of right thereto in the manner prescribed by law. 31 The real estate may be held by legal or equitable title, by the 32 entireties, jointly, in common, as a condominium, or indirectly 33 by stock ownership or membership representing the owner’s or 34 member’s proprietary interest in a corporation owning a fee or a 35 leasehold initially in excess of ninety-eight years. The 36 exemption shall not apply with respect to any assessment roll 37 until such roll is first determined to be in compliance with the 38 provisions of section 4 by a state agency designated by general 39 law. This exemption is repealed on the effective date of any 40 amendment to this Article which provides for the assessment of 41 homestead property at less than just value. 42 (b) Not more than one exemption shall be allowed any 43 individual or family unit or with respect to any residential 44 unit. No exemption shall exceed the value of the real estate 45 assessable to the owner or, in case of ownership through stock 46 or membership in a corporation, the value of the proportion 47 which the interest in the corporation bears to the assessed 48 value of the property. 49 (c) By general law and subject to conditions specified 50 therein, the Legislature may provide to renters, who are 51 permanent residents, ad valorem tax relief on all ad valorem tax 52 levies. Such ad valorem tax relief shall be in the form and 53 amount established by general law. 54 (d) The legislature may, by general law, allow counties or 55 municipalities, for the purpose of their respective tax levies 56 and subject to the provisions of general law, to grant either or 57 both of the following additional homestead tax exemptions: 58 (1) An exemption not exceeding fifty thousand dollars to 59 any person who has the legal or equitable title to real estate 60 and maintains thereon the permanent residence of the owner and 61 who has attained age sixty-five and whose household income, as 62 defined by general law, does not exceed twenty thousand dollars; 63 or 64 (2) An exemption equal to the assessed value of the 65 property to any person who has the legal or equitable title to 66 real estate with a just value less than two hundred and fifty 67 thousand dollars and who has maintained thereon the permanent 68 residence of the owner for not less than twenty-five years and 69 who has attained age sixty-five and whose household income does 70 not exceed the income limitation prescribed in paragraph (1). 71 72 The general law must allow counties and municipalities to grant 73 these additional exemptions, within the limits prescribed in 74 this subsection, by ordinance adopted in the manner prescribed 75 by general law, and must provide for the periodic adjustment of 76 the income limitation prescribed in this subsection for changes 77 in the cost of living. 78 (e) Each veteran who is age 65 or older who is partially or 79 totally permanently disabled shall receive a discount from the 80 amount of the ad valorem tax otherwise owed on homestead 81 property the veteran owns and resides in if the disability was 82 combat related and the veteran was honorably discharged upon 83 separation from military service. The discount shall be in a 84 percentage equal to the percentage of the veteran’s permanent, 85 service-connected disability as determined by the United States 86 Department of Veterans Affairs. To qualify for the discount 87 granted by this subsection, an applicant must submit to the 88 county property appraiser, by March 1, an official letter from 89 the United States Department of Veterans Affairs stating the 90 percentage of the veteran’s service-connected disability and 91 such evidence that reasonably identifies the disability as 92 combat related and a copy of the veteran’s honorable discharge. 93 If the property appraiser denies the request for a discount, the 94 appraiser must notify the applicant in writing of the reasons 95 for the denial, and the veteran may reapply. The Legislature 96 may, by general law, waive the annual application requirement in 97 subsequent years. This subsection is self-executing and does not 98 require implementing legislation. 99 (f) By general law and subject to conditions and 100 limitations specified therein, the Legislature may provide ad 101 valorem tax relief equal to the total amount or a portion of the 102 ad valorem tax otherwise owed on homestead property to the: 103 (1) Surviving spouse of a veteran who died from service 104 connected causes while on active duty as a member of the United 105 States Armed Forces. 106 (2) Parent or parents of an unmarried veteran who died from 107 service-connected causes while on active duty as a member of the 108 United States Armed Forces. 109 (3)(2)Surviving spouse of a first responder who died in 110 the line of duty. 111 112(3)As used in this subsection and as further defined by general 113 law, the term:114a.“first responder” means a law enforcement officer, a 115 correctional officer, a firefighter, an emergency medical 116 technician, or a paramedic, and the term.117b.“in the line of duty” means arising out of and in the 118 actual performance of duty required by employment as a first 119 responder. 120 ARTICLE XII 121 SCHEDULE 122 Ad valorem tax relief for parents of unmarried veterans who 123 died from service-connected causes.—This section and the 124 amendment to Section 6 of Article VII authorizing the 125 legislature to provide ad valorem tax relief on homestead 126 property to parents of unmarried veterans who died from service 127 connected causes shall take effect January 1, 2017. 128 BE IT FURTHER RESOLVED that the following statement be 129 placed on the ballot: 130 CONSTITUTIONAL AMENDMENT 131 ARTICLE VII, SECTION 6 132 ARTICLE XII 133 HOMESTEAD TAX RELIEF FOR PARENTS OF UNMARRIED VETERANS WHO 134 DIED FROM SERVICE-CONNECTED CAUSES.—Proposing an amendment to 135 the State Constitution to authorize the Legislature to provide 136 ad valorem tax relief on homestead property to the parent or 137 parents of an unmarried veteran who died from service-connected 138 causes while on active duty as a member of the United States 139 Armed Forces. This amendment shall take effect January 1, 2017.