Title: Ad Valorem Tax Discount for Spouses of Certain Deceased Veterans Who Had Permanent, Combat-Related Disabilities

Summary: Proposes amendments to State Constitution to authorize surviving spouse of deceased veteran to carry over certain discounts on ad valorem taxes on homestead property under specified circumstances; authorizes transfer of discount to another permanent residence if surviving spouse remains unmarried.

Full Text:
A joint resolution proposing an amendment to Section 2 of Article VII and the creation of a new section in Article XII of the State Constitution to authorize the surviving spouse of a deceased veteran to carry over certain discounts on ad valorem taxes on homestead property until the surviving spouse remarries or sells or otherwise disposes of the property, if, upon the veteran's death, the veteran had permanent, combat-related disabilities; and to authorize the discount to be transferred to another permanent residence if the surviving spouse remains unmarried. Be It Resolved by the Legislature of the State of Florida: That the following amendment to Sectio nof Article VII and the creation of a new section in Article XII of the State Constitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specif ically authorized by law for that purpose: ARTICLE VII FINANCE AND TAXATION SECTION 6. Homestead exemptions.-(a) Every person who has the legal or equitable title to CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE Sreal estate and maintains thereon the permanent residence of the owner, or another le gally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of twenty-five thousand dollars and, for all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. The exemption shall not apply with respect to an yassessment roll until such roll is first determined to be in compliance with the provisions of section by a state agency designated by general law. This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value. (b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the ow ner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE Svalue of the property. (c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form and amount established by general law. (d) The legislature may, by general law, allow cou nties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions: (1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars; or (2) An exemption equal to the assessed value of the property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for not less than twenty-five years, who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1). CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE SThe general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living. (e)(1) Each veteran who is age or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this paragraph subsection,an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran's service-connected disability and such evidence that reasonably identifies the disability as combat related and a copy of the veteran's honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE Sthe annual application requirement in sub sequent years. This subsection is self-executing and does not require implementing legislation. (2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse, and if, upon the death of the veteran, the surviving spou se holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property. If the surviving spouse sells the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse's new homestead property, if used as his or her permanent residence and he or she does not remarry. (f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to: (1) The surviving spo use of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces. (2) The surviving spouse of a first responder who died in the line of duty. (3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE Sline of duty. Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provid ed by general law. For purposes of this paragraph, the term "disability" does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease. As used in th is subsection and as further defined by general law, the term "first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term "in the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder. ARTICLE XII SCHEDULE Ad valorem tax discount for surviving spouses of certain deceased veterans.-The amendment to Section of Article VII, relating to the ad valorem ta xdiscount for spouses of certain deceased veterans who had permanent, combat-related disabilities and this section shall take effect January 1, 2021. BE IT FURTHER RESOLVED that the following statement be placed on the ballot: CONSTITUTIONAL AMEND MENT ARTICLE VII, SECTION 150 CS/HJR 2019 hjr0717-01-c1 FL OR I DA HO US EO FR EP RE SE NT A TI VE SARTICLE XII AD VALOREM TAX DISCOUNT FOR SPOUSES OF CERTAIN DECEASED VETERANS WHO HAD PERMANENT, COMBAT-RELATED DISABILITIES.-Proposing an amendment to the State Constitution to authorize the surviving spouse of a deceased veteran to carry over certain discounts on ad valorem taxes on homestead property until the surviving spouse remarries or disposes of the property, if, upon the veteran's death, the veteran had permanent, combat-related disabilities. The discount is transferrable to another permanent residence if the surviving spouse remains unmarried. The provision takes effect January 1, 2021.