Santa Rosa County Property Appraiser Gregory S. Brown, CFA
CONSTITUTIONAL AMENDMENTS  CS/HJR 93 by Representative Harrison HOMESTEAD PROPERTY TAX EXEMPTION FOR SURVIVING SPOUSE OF MILITARY VETERAN OR FIRST RESPONDER. The joint resolution proposes an amendment to the Florida Constitution that would allow the Legislature to provide ad valorem tax relief to the surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces and to the surviving spouse of a first responder who died in the line of duty. The amount of tax relief, to be defined by general law, can equal the total amount or a portion of the ad valorem tax otherwise owed on homestead property. The proposed amendment defines "first responder" to mean a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. “In the line of duty" is defined to mean arising out of and in the actual performance of duty required by employment as a first responder. The Legislature is authorized to further define these terms by general law. EFFECTIVE DATE: January 1, 2013, if approved by the voters. House: 116 – 0; Senate: 40 – 0. ntType=Bill&BillNumber=0093&Session=2012 CS/HB 95 by Representative Harrison Implements the proposed constitutional amendment contained in CS/HJR 93. entType=Bill&BillNumber=0095&Session=2012 CS/HB 169 by Representative Olivia ADDITIONAL HOMESTEAD EXEMPTION; LOW-INCOME SENIORS WHO MAINTAIN LONG- TERM RESIDENCY ON PROPERTY; EQUAL TO ASSESSED VALUE. This joint resolution proposes an amendment to the State Constitution that would allow the Legislature by general law to permit counties and municipalities to grant an additional homestead tax exemption equal to the assessed value of homestead property to certain low income seniors. To be eligible for the additional homestead exemption, the following conditions must be met: the county or municipality must have granted the exemption by ordinance; the property must have a just (market) value of less than $250,000; the owner must have title to the property and must have maintained his or her permanent residence thereon for at least 25 years; the owner must be age 65 years or older; and the owner’s annual household income must be less than $27,030. The general law implementing the constitutional provision must require counties and municipalities choosing to provide the additional homestead exemption to do so by ordinance. It must also provide for periodic adjustment of the income limitation for changes in the cost of living. EFFECTIVE DATE: Not specified. House: 116 – 0; Senate: 40 – 0. ntType=Bill&BillNumber=0169&Session=2012 CS/HB 357 by Representative Oliva Implements the amendment to the State Constitution proposed by HJR 169, if approved by the voters and shall first apply to the 2013 tax roll. Though the bill states that it first applies to the 2013 tax roll, the amendment proposed by CS/HJR 169, if approved by the voters, will not become effective until January 8, 2013, which may prevent application of CS/CS/HB 357 until the 2014 tax roll. entType=Bill&BillNumber=0357&Session=2012 CS/HJR 1003 by Representative Eisnaugle Tangible Personal Property Tax Exemptions. Under current law, the Florida Constitution allows for a $25,000 exemption from ad valorem taxes on the assessed value of tangible personal property (TPP). The joint resolution proposes an amendment to the Florida Constitution that would provide an additional exemption from ad valorem taxes on TPP valued greater than $25,000 but less than - $50,000. The joint resolution would allow any county or municipality to provide an additional exemption from ad valorem taxes or other ad valorem tax relief on tangible personal property. This provision must be implemented by general law. It also requires that the additional exemption or tax relief can only be granted by ordinance of the county or municipality, and therefore precludes the legislature from requiring a local referendum. EFFECTIVE DATE: Not specified House 112 – 0; Senate: 40 – 0. ntType=Bill&BillNumber=1003&Session=2012 Also, for voter approval in November 2012: CS/CS/CS/CS/CS/HJR 381 by Representative Dorworth Constitutional Amendment that passed during the 2011 Regular Session PROPERTY TAX LIMITATIONS; PROPERTY VALUE DECLINE; REDUCTION FOR NONHOMESTEAD ASSESSMENT INCREASES; DELAY OF SCHEDULED REPEAL. Non-Homestead Assessment Limitation Reduces the annual growth in assessment limitation on certain non-homestead property from 10 percent to five percent upon voter approval of a constitutional amendment. The January 1, 2019, sunset of the non-homestead assessment limitation is delayed until 2023. Prohibition of Increases in Assessed Value Where Market Value Has Declined Allows the Legislature by general law to prohibit increases in the assessed value of homestead property and certain non-homestead property in any year where the market value of the property decreases. If created by general law, this provision would prevent what is commonly referred to as “recapture” in any year where the market value of a property decreases. If approved by the voters with the 2012 general election, they will take effect on January 1, 2013. Additional Homestead Exemption for “First-Time” Homesteaders Additionally, this measure proposes to allow individuals who are entitled to a homestead exemption under s. 6(a), Art. VII of the State Constitution, and have not received a homestead exemption in the previous three years to receive an additional homestead exemption equal to 50 percent of the homestead property’s just value not to exceed the median just value for homestead property in the county where the property at issue is located. This exemption applies only to non-school property taxes. The exemption is reduced 20 percent each year and diminishes to zero in five years or less. If approved by the voters with the 2012 general election, the provision takes effect on January 1, 2013, and is available for properties purchased on or after January 1, 2012. This bill will have a significant negative revenue impact on property taxes. ntType=Bill&BillNumber=0381&Session=2011 CS/SJR 592 by Senator Bennett Constitutional Amendment that passed during the 2011 Regular Session VETERANS DISABLED DUE TO COMBAT INJURY; HOMESTEAD PROPERTY TAX DISCOUNT. Proposing an amendment to Section 6 of Article VII and the creation of Section 32 of Article XII of the State Constitution to expand the availability of the property discount on the homesteads of veterans who became disabled as the result of a combat injury to include those who were not Florida residents when they entered the military and schedule the amendment to take effect January 1, 2013.
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