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Senate Joint Resolution 13 |
Senate Author: Averitt et al. |
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Effective: 5-28-07 |
House Sponsor: Berman et al. |
Senate Joint Resolution 13 proposes an amendment to the state constitution to authorize the legislature by general law to provide for a reduction of the limitation on the total amount of ad valorem taxes for general elementary and secondary public school purposes that may be imposed on the residence homestead of a person who is elderly or disabled for the 2007 tax year so that the reduction reflects any reduction from the 2006 tax year in the tax rate of school property taxes applicable to the homestead. The proposed amendment allows the legislature to take into account, under certain circumstances, any reduction in the school property tax rate from the 2005 tax year to the 2006 tax year, and for the 2006 and 2007 tax years. The proposed amendment authorizes the legislature to provide for a continuation of a limitation on the total amount of school property taxes imposed on the homestead of an elderly or disabled person in subsequent tax years until the limitation expires. The proposed amendment stipulates that a general law enacted as authorized by this constitutional amendment and made applicable to the entire 2007 tax year is not considered a retroactive law.