2013 Winter Newsletter

LEGAL CORNER As this newsletter goes to press we still have no word from the Florida Supreme Court in the case of Williams v. Scott, as to whether they will uphold the 2 nd Judicial Circuit‘s ruling that the legislation that imposed a mandatory 3% employee contribution into the Florida Retirement System, and eliminated the cost-of-living adjustment for pen- sions is unconstitutional. The Supreme Court heard oral argument on September 7, 2012. If you are curious as to the outcome prior to the publication of the Spring 2013 newsletter, you can periodically check to see if an opinion has been issued at:

Dianne Johns, CFE

http://www.floridasupremecourt.org/decisions/opinions.shtml .

Moving into 2013, there have been a few amendments added to our State Constitution that impact us, and, of course, with a few there are nagging questions as to how to administer these new mandates. Following is brief synopsis of what has passed and what it means for Property Appraiser staff:

“Moving into 2013, there have been a few amendments added to our State Constitution that impact us...”

Amendment 2 – Veterans Combat Discount: This amendment removes from Article VII, section 6 of the Florida Constitution the requirement that the veteran be a Florida resident at the time he or entered the military. This change goes into place, there should be no negative impact on programming or processing for the Property Appraisers‘ staff. A draft form is available on DOR‘s web site at:

http://dor.myflorida.com/dor/forms/2011/forreview/dr501dv.doc

Amendment 9 – Exemption for Surviving Spouses of Military Veterans or First Re- sponders: This amendment revises Article VII, section 6 of the Florida Constitution to provide for a total exemption to the surviving spouse of a military veteran who died while on active duty or a first responder who died in the line of duty. To implement this amendment, the Legislature amended s. 196.081, F.S., to include definitions relating to first responders and the term ―line of duty‖ as well as what proof must be presented by the surviving spouse. This change goes into effect January 1, 2013, but since the total exemption for surviving spouses of military personnel already exists, there should not any significant impact on programming or processing for the Property Appraisers‘ staff. Amendment 11 – Additional Homestead Tax Exemption for Seniors: This amendment also makes revisions to Article VII, section 6 of the Florida Constitution, by providing for a second addi- tional exemption for low income seniors (LIS), and to allow counties or municipalities to grant either or both of the LIS exemptions. The first exemption has been in place for several years, and allows for an additional exemption not exceeding $50,000 to be applied against the respective tax levies of the granting county or city. The second additional LIS exemption is available to those taxpayers who have: (a) legal or equitable title to real estate, (b) maintained the property as their permanent residence for

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Winter 2013 Newsletter of the FCIAAO