SB 1748 — Homestead Property Tax Exemptions for Classroom Teachers, Law Enforcement Officers, Firefighters, Child Welfare Professionals, and Servicemembers

(2) A person who is employed on January 1 in a full-time position as a classroom teacher, law enforcement officer, firefighter, child welfare professional, or servicemember, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, and who qualifies to receive the exemptions provided in s.

The form must require the classroom teacher, law enforcement officer, firefighter, child welfare professional, or servicemember to include or attach proof of employment in a qualifying full-time position and other information necessary to verifyPage eligibility5 forof the8 exemption.CODING:

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Florida Senate - 2022 CS for SB 1748 593-02945-22 20221748c1 verify eligibility for the exemption.

(1)Section The218.125, DepartmentFlorida ofStatutes, Revenueis may,amended and all conditions are deemed met, to adoptread: emergency rules pursuant to s.

218.125 Offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties.— (1)(a) Beginning in the 2010-2011 fiscal year, the Legislature shall appropriate moneys to offset the reductions in ad valorem tax revenue experienced by fiscally constrained counties, as defined in s.

218.67(1), which occur as a direct result of the implementation of revisions of ss.

3(f) and 4(b) of Art.

VII of the State Constitution which were approved in the general election held in November 2008.

The moneys appropriated for this purpose shall be distributed in January of each fiscal year among the fiscally constrained counties based on each county’s proportion of the total reduction in ad valorem tax revenue resulting from the implementation of the revisions.

(b) Beginning in the 2023-2024 fiscal year, the Legislature shall appropriate moneys to offset the reductions in ad valorem tax revenue experienced by fiscally constrained counties, as described in s.

218.67(1), which occur as a direct result of implementation of the addition of s.

6(g) of Art.

VII of the State Constitution which was approved in the general election held in November 2022.

The moneys appropriated for this purpose shall be distributed in January of each fiscal year among the fiscally constrained counties based on each county’s proportion Page 6 of 8 CODING:

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Florida Senate - 2022 CS for SB 1748 593-02945-22 20221748c1 of the total reduction in ad valorem tax revenue resulting from the implementation of s.

6(g) of Art.

VII of the State Constitution.

(2) On or before November 15 of each year, each fiscally constrained county shall apply to the Department of Revenue to participate in the distribution of the appropriation and provide documentation supporting the county’s estimated reduction in ad valorem tax revenue in the form and manner prescribed by the Department of Revenue.

The documentation must include an estimate of the reduction in taxable value directly attributable to revisions of Art.

VII of the State Constitution for all county taxing jurisdictions within the county and shall be prepared by the property appraiser in each fiscally constrained county.

The documentation must also include the county millage rates applicable in all such jurisdictions for the current year and the prior year, rolled-back rates determined as provided in s.

200.065 for each county taxing jurisdiction, and maximum millage rates that could have been levied by majority vote pursuant to s.

200.065(5).

(a) For purposes of paragraph (1)(a) this section, each fiscally constrained county’s reduction in ad valorem tax revenue shall be calculated as 95 percent of the estimated reduction in taxable value multiplied by the lesser of the 2010 applicable millage rate or the applicable millage rate for each county taxing jurisdiction in the current year.

If a fiscally constrained county fails to apply for the distribution, its share shall revert to the fund from which the appropriation was made.

(b) For purposes of paragraph (1)(b), each fiscally Page 7 of 8 CODING:

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Florida Senate - 2022 CS for SB 1748 593-02945-22 20221748c1 constrained county’s reduction in ad valorem tax revenue shall be calculated as 95 percent of the estimated reduction in taxable value multiplied by the lesser of the 2023 applicable millage rate or the applicable millage rate for each county taxing jurisdiction in the current year.

If a fiscally constrained county fails to apply for the distribution, its share shall revert to the fund from which the appropriation was made.

Section 4.

(1) The Department of Revenue may, and all conditions are deemed met to, adopt emergency rules pursuant to s.

Section 4.5.

196.011, PageFlorida 5Statutes, ofand 6the CODING:creation by this act of s.

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words underlined are additions.

Florida Senate - 2022 SB 1748 9-01880-22 20221748__ Florida Statutes, and the creation by this act of s.

Section 5.6.

This act shall take effect on the effective date of the amendment to the State Constitution proposed by SJR ___1746 or a similar joint resolution having substantially the same specific intent and purpose, if such amendment to the State Constitution is approved at the next general election or at an earlier special election specifically authorized by law for that purpose.

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