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VAB Agenda 02/10/2020 Item # 3A2 l(SJR 1076) ITEM 3A2 Florida Legislative Session 2020 — Proposed Bills SJR 1076 Florida Senate - 2020 SJR 1076 By Senator Wright 14-01266A-20 20201076 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 provide for 5 the carryover of the homestead property tax discount 6 for certain veterans with permanent combat-related 7 disabilities to a veteran' s surviving spouse if 8 certain criteria are met, to authorize the transfer of 9 the discount to a surviving spouse' s new homestead 10 property if certain criteria are met, and to provide 11 an effective date. 12 13 Be It Resolved by the Legislature of the State of Florida : 14 15 That the following amendment to Section 6 of Article VII 16 and the creation of a new section in Article XII of the State 17 Constitution are agreed to and shall be submitted to the 18 electors of this state for approval or rejection at the next 19 general election or at an earlier special election specifically 20 authorized by law for that purpose: 21 ARTICLE VII 22 FINANCE AND TAXATION 23 SECTION 6. Homestead exemptions .- 24 (a) Every person who has the legal or equitable title to 25 real estate and maintains thereon the permanent residence of the 26 owner, or another legally or naturally dependent upon the owner, 27 shall be exempt from taxation thereon, except assessments for 28 special benefits, up to the assessed valuation of twenty-five 29 thousand dollars and, for all levies other than school district Page 1 of 6 CODING: Words 3trickcn are deletions; words underlined are additions . Florida Senate - 2020 SJR 1076 14-01266A-20 20201076 30 levies, on the assessed valuation greater than fifty thousand 31 dollars and up to seventy-five thousand dollars, upon 32 establishment of right thereto in the manner prescribed by law. 33 The real estate may be held by legal or equitable title, by the 34 entireties, jointly, in common, as a condominium, or indirectly 35 by stock ownership or membership representing the owner' s or 36 member' s proprietary interest in a corporation owning a fee or a 37 leasehold initially in excess of ninety-eight years . The 38 exemption shall not apply with respect to any assessment roll 39 until such roll is first determined to be in compliance with the 40 provisions of section 4 by a state agency designated by general 41 law. This exemption is repealed on the effective date of any 42 amendment to this Article which provides for the assessment of 43 homestead property at less than just value. 44 (b) Not more than one exemption shall be allowed any 45 individual or family unit or with respect to any residential 46 unit. No exemption shall exceed the value of the real estate 47 assessable to the owner or, in case of ownership through stock 48 or membership in a corporation, the value of the proportion 49 which the interest in the corporation bears to the assessed 50 value of the property. 51 (c) By general law and subject to conditions specified 52 therein, the Legislature may provide to renters, who are 53 permanent residents, ad valorem tax relief on all ad valorem tax 54 levies . Such ad valorem tax relief shall be in the form and 55 amount established by general law. 56 (d) The legislature may, by general law, allow counties or 57 municipalities, for the purpose of their respective tax levies 58 and subject to the provisions of general law, to grant either or Page 2 of 6 CODING: Words strickcn are deletions; words underlined are additions . Florida Senate - 2020 SJR 1076 14-01266A-20 20201076 59 both of the following additional homestead tax exemptions : 60 (1) An exemption not exceeding fifty thousand dollars to a 61 person who has the legal or equitable title to real estate and 62 maintains thereon the permanent residence of the owner, who has 63 attained age sixty-five, and whose household income, as defined 64 by general law, does not exceed twenty thousand dollars; or 65 (2) An exemption equal to the assessed value of the 66 property to a person who has the legal or equitable title to 67 real estate with a just value less than two hundred and fifty 68 thousand dollars, as determined in the first tax year that the 69 owner applies and is eligible for the exemption, and who has 70 maintained thereon the permanent residence of the owner for not 71 less than twenty-five years, who has attained age sixty-five, 72 and whose household income does not exceed the income limitation 73 prescribed in paragraph (1) . 74 75 The general law must allow counties and municipalities to grant 76 these additional exemptions, within the limits prescribed in 77 this subsection, by ordinance adopted in the manner prescribed 78 by general law, and must provide for the periodic adjustment of 79 the income limitation prescribed in this subsection for changes 80 in the cost of living. 81 (e) (1) Each veteran who is age 65 or older who is partially 82 or totally permanently disabled shall receive a discount from 83 the amount of the ad valorem tax otherwise owed on homestead 84 property the veteran owns and resides in if the disability was 85 combat related and the veteran was honorably discharged upon 86 separation from military service. The discount shall be in a 87 percentage equal to the percentage of the veteran' s permanent, Page 3 of 6 CODING: Words ctrickcn are deletions; words underlined are additions . Florida Senate - 2020 SJR 1076 14-01266A-20 20201076 88 service-connected disability as determined by the United States 89 Department of Veterans Affairs . To qualify for the discount 90 granted by this paragraph 3ubscction, an applicant must submit 91 to the county property appraiser, by March 1, an official letter 92 from the United States Department of Veterans Affairs stating 93 the percentage of the veteran' s service-connected disability and 94 such evidence that reasonably identifies the disability as 95 combat related and a copy of the veteran' s honorable discharge. 96 If the property appraiser denies the request for a discount, the 97 appraiser must notify the applicant in writing of the reasons 98 for the denial, and the veteran may reapply. The Legislature 99 may, by general law, waive the annual application requirement in 100 subsequent years . 101 (2) If a veteran who receives the discount described in 102 paragraph (1) predeceases his or her spouse, and if, upon the 103 death of the veteran, the surviving spouse holds the legal or 104 beneficial title to the homestead property and permanently 105 resides thereon, the discount carries over to the surviving 106 spouse until he or she remarries or sells or otherwise disposes 107 of the homestead property. If the surviving spouse sells or 108 otherwise disposes of the property, a discount not to exceed the 109 dollar amount granted from the most recent ad valorem tax roll 110 may be transferred to the surviving spouse' s new homestead 111 property, if used as his or her permanent residence and he or 112 she has not remarried. 113 (3) This subsection is self-executing and does not require 114 implementing legislation. 115 (f) By general law and subject to conditions and 116 limitations specified therein, the Legislature may provide ad Page 4 of 6 CODING: Words 3trickcn are deletions; words underlined are additions . Florida Senate - 2020 SJR 1076 14-01266A-20 20201076 117 valorem tax relief equal to the total amount or a portion of the 118 ad valorem tax otherwise owed on homestead property to: 119 (1) The surviving spouse of a veteran who died from 120 service-connected causes while on active duty as a member of the 121 United States Armed Forces . 122 (2) The surviving spouse of a first responder who died in 123 the line of duty. 124 (3) A first responder who is totally and permanently 125 disabled as a result of an injury or injuries sustained in the 126 line of duty. Causal connection between a disability and service 127 in the line of duty shall not be presumed but must be determined 128 as provided by general law. For purposes of this paragraph, the 129 term "disability" does not include a chronic condition or 130 chronic disease, unless the injury sustained in the line of duty 131 was the sole cause of the chronic condition or chronic disease. 132 133 As used in this subsection and as further defined by general 134 law, the term "first responder" means a law enforcement officer, 135 a correctional officer, a firefighter, an emergency medical 136 technician, or a paramedic, and the term "in the line of duty" 137 means arising out of and in the actual performance of duty 138 required by employment as a first responder. 139 ARTICLE XII 140 SCHEDULE 141 Ad valorem tax discount for surviving spouses of certain 142 permanently disabled veterans .—The amendment to Section 6 of 143 Article VII, relating to the ad valorem tax discount for spouses 144 of certain deceased veterans who had permanent, combat-related 145 disabilities, and this section shall take effect January 1, Page 5 of 6 CODING: Words strickcn are deletions; words underlined are additions . Florida Senate - 2020 SJR 1076 14-01266A-20 20201076 146 2021 . 147 148 BE IT FURTHER RESOLVED that the following statement be 149 placed on the ballot : 150 CONSTITUTIONAL AMENDMENT 151 ARTICLE VII, SECTION 6 152 ARTICLE XII 153 AD VALOREM TAX DISCOUNT FOR SPOUSES OF CERTAIN DECEASED 154 VETERANS WHO HAD PERMANENT, COMBAT-RELATED DISABILITIES .- 155 Provides that the homestead property tax discount for certain 156 veterans with permanent combat-related disabilities carries over 157 to such veteran' s surviving spouse who holds legal or beneficial 158 title to, and who permanently resides on, the homestead 159 property, until he or she remarries or sells or otherwise 160 disposes of the property. The discount may be transferred to a 161 new homestead property of the surviving spouse under certain 162 conditions . The amendment takes effect January 1, 2021 . Page 6 of 6 CODING: Words 3trickcn are deletions; words underlined are additions .