Florida Property Tax Exemptions for Senior Citizens, Amendment 5 (2016)

Florida Amendment 5
Election date November 8, 2016
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature

2016 measures
August 30
Amendment 4 a
November 8
Amendment 1 d
Amendment 2 a
Amendment 3 a
Amendment 5 a
Polls
Voter guides
Campaign finance
Signature costs

The Florida Property Tax Exemptions for Senior Citizens Amendment, also known as Amendment 5, was on the November 8, 2016, ballot in Florida as a legislatively referred constitutional amendment. It was approved.

A "yes" vote supported revising existing tax regulations to specify that the value of property owned by senior citizens eligible for the homestead property tax exemption would be determined during the first year in which they apply for the exemption.

A "no" vote opposed this proposal to revise existing tax regulations to specify that the value of property owned by senior citizens eligible for the homestead property tax exemption would be determined during the first year in which they apply for the exemption.

For a constitutional amendment to be enacted in Florida, it must win a supermajority vote of 60 percent of those voting on the question, according to Section 5 of Article XI. This requirement was established via Amendment 3 in 2006.

Election results

Amendment 5
Result		Votes	Percentage
a Yes		6,891,472	78.3%
No		1,909,963	21.7%

Election results from Florida Division of Elections

Overview

Amendment design

Amendment 5 changed the existing language regarding homestead tax exemption so that the value of property owned by eligible senior citizens, those with a household income of $20,000 or less, could be assessed when they first apply for the exemption. The measure was designed to ensure eligible seniors' ability to be able to keep their tax exemption even if their home value exceeded $250,000 in the future. If approved by voters, the amendment would take effect on January 1, 2017, and it would apply retroactively to exemptions provided before that date.

Text of measure

Ballot title

The ballot title was:

“

HOMESTEAD TAX EXEMPTION FOR CERTAIN SENIOR, LOW-INCOME, LONG-TERM RESIDENTS; DETERMINATION OF JUST VALUE.

”

Ballot summary

The ballot summary was:

“

Proposing an amendment to the State Constitution to revise the homestead tax exemption that may be granted by counties or municipalities for property with just value less than $250,000 owned by certain senior, low-income, long-term residents to specify that just value is determined in the first tax year the owner applies and is eligible for the exemption. The amendment takes effect January 1, 2017, and applies retroactively to exemptions granted before January 1, 2017.

”

Full text

The full text can be read here.

Constitutional changes

Amendment 5 was designed to amend Article VII, Section 6 of the Florida Constitution

SECTION 6. Homestead exemptions.— (a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally 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 any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 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 owner 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 value 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 counties 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 any person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, and 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 any 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 74 maintained thereon the permanent residence of the owner for not less than twenty-five years, and who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1). The 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) Each veteran who is age 65 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 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 the annual application requirement in subsequent years. This subsection is self-executing and does not require implementing legislation. (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 the: (1) Surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces. (2) Surviving spouse of a first responder who died in the line of duty. (3) As used in this subsection and as further defined by general law, the term: a. "First responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic. b. "In the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder.

Support

The bill was sponsored by Rep. Bryan Avila (R-111).

Opposition

Opponents made the following arguments against Amendment 5:

• It would decrease property tax revenue needed to provide quality education.
• It would unfairly give lower tax rates to certain citizens based solely on age and duration of occupation.

Media editorials

Support

• The Herald-Tribune editorial board wrote the following in support of Amendment 5:

“

The proposal states that the elder residents who could be granted such an exemption could not have an annual income of more than $20,000 and must have lived in their home for more than 25 years. The amendment would help longtime residents with low incomes remain in their homes and enable them to keep more of their limited retirement income to spend on food, medicine, health care and other basic needs. We recommend voting YES for Amendment 5.

”

The Herald-Tribune published another editorial in support of Amendment 5 on October 24, 2016.

• The Cape Coral Daily Breeze editorial board wrote the following:

“

As with Amendment 3, it's difficult to oppose an amendment 1) placed on the ballot by the state legislature and 2) is an extension of an amendment already approved for a group deemed to be in need of the tax relief. [...] Again, we are hesitant to recommend an expansion of a tax exemption equal to the total value of a home without limit. Amendment 5, however, is limited in scope as implementation requires local enactment with public input and, if enacted, is narrowly prescribed. With this in mind, we are comfortable with a YES vote for Amendment 5.

”

• The Tampa Bay Times editorial board argued the following in support of Amendment 5:

“

The exemption, like others, exacerbates the unfairness in Florida's tax system. [...] However, the new language would at least enable the 2012 amendment to work as intended and protect some struggling seniors from the forces of the real estate market.

”

• The Miami Herald editorial board wrote the following:

“

In 2012, voters approved a property-tax exemption for Floridians 65 and older living in a home worth less than $250,000, with an annual household income of $28,448 in 2015. But if the value of the home goes up, so do the assessed taxes — catastrophic on a fixed income. This amendment clarifies that the home value is the one set when residents first apply. It’s a needed fix. We recommend YES on Amendment 5.

”

• The Ocala Star Banner wrote the following:

“

The amendment would help longtime residents with low incomes remain in their homes and enable them to keep more of their limited retirement income to spend on food, medicine, health care and other basic needs. We recommend voting YES.

”

• The Tallahassee Democrat wrote the following about Amendment 3 and Amendment 5:

“

At the end of a long ballot, casting votes on hotly contested issues ranging from president to medical marijuana, there will be a predictable trailing-off of public interest. That should augur well for passage of Amendments 3 and 5, letting them get 60 percent of a smaller electorate, but there’s always a danger that people vote “no” when they don’t understand or care much about a referendum. The Democrat recommends a “Yes” vote on these uncontested, but important, tax breaks for first responders and elderly Floridians.

”

Opposition

Ballotpedia did not find any editorial board endorsements in opposition to Amendment 5. If you know of one, please email editor@ballotpedia.org.

Campaign finance

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

As of January 30, 2017, there were no political action committees registered in support or opposition of Amendment 5.

Polls

Florida Amendment 5 (2016)
Poll	Support	Oppose	Undecided	Margin of error	Sample size
St. Leo University 10/22/16 - 10/26/16	72.1%	10.5%	17.4%	+/-3	1,028
Florida Chamber of Commerce/Cherry Communications 9/15/16 - 9/20/16	80%	9%	11%	+/-4	617
AVERAGES	76.05%	9.75%	14.2%	+/-3.5	822.5
Note: The polls above may not reflect all polls that have been conducted in this race. Those displayed are a random sampling chosen by Ballotpedia staff. If you would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org.

Path to the ballot

See also: Amending the Florida Constitution

Amendment 5 was introduced in the Florida House of Representatives on October 1, 2015. It passed the House unanimously on February 11, 2016, and the Senate unanimously on March 9, 2016.

House vote

February 11, 2016

Amendment 5
Result		Votes	Percentage
a Yes		113	100%
No		0	0%

Senate vote

March 9, 2016

Amendment 5
Result		Votes	Percentage
a Yes		39	100%
No		0	0%

State profile

Demographic data for Florida
	Florida	U.S.
Total population:	20,244,914	316,515,021
Land area (sq mi):	53,625	3,531,905
Race and ethnicity**
White:	76%	73.6%
Black/African American:	16.1%	12.6%
Asian:	2.6%	5.1%
Native American:	0.3%	0.8%
Pacific Islander:	0.1%	0.2%
Two or more:	2.4%	3%
Hispanic/Latino:	23.7%	17.1%
Education
High school graduation rate:	86.9%	86.7%
College graduation rate:	27.3%	29.8%
Income
Median household income:	$47,507	$53,889
Persons below poverty level:	19.8%	11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Florida. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Florida

Florida voted Republican in five out of the seven presidential elections between 2000 and 2024.

Pivot Counties (2016)

Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, four are located in Florida, accounting for 1.94 percent of the total pivot counties.

Pivot Counties (2020)

In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Florida had three Retained Pivot Counties and one Boomerang Pivot County, accounting for 1.66 and 4.00 percent of all Retained and Boomerang Pivot Counties, respsectively.

More Florida coverage on Ballotpedia

• Elections in Florida
• United States congressional delegations from Florida
• Public policy in Florida
• Endorsers in Florida
• Florida fact checks
• More...

Related measures

See also: Taxes on the ballot

Taxes measures on the ballot in 2016
State	Measures
North Dakota	North Dakota Tobacco Tax Increase, Initiated Statutory Measure 4 d
Washington	Washington State-Provided Campaign Financing Funded by a Non-Resident Sales Tax, Initiative 1464 d
Washington	Washington Modifying Tax Exemption Criteria for Alternative Fuel Vehicles, Advisory Vote 15 d
Washington	Washington Taxation of Stand-Alone Dental Plans, Advisory Vote 14 d
Missouri	Missouri 60 Cent Cigarette Tax, Constitutional Amendment 3 d
Illinois	Illinois Transportation Taxes and Fees Lockbox Amendment a
Florida	Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 a
Nevada	Nevada Medical Equipment Sales Tax Exemption, Question 4 a
Oregon	Oregon Business Tax Increase, Measure 97 d
Colorado	Colorado Tobacco Tax Increase, Amendment 72 d
Missouri	Missouri 23 Cent Cigarette Tax, Proposition A d
Maine	Maine Tax on Incomes Exceeding $200,000 for Public Education, Question 2 a
New Jersey	New Jersey Dedication of All Gas Tax Revenue to Transportation, Public Question 2 (2016) a
Oklahoma	Oklahoma One Percent Sales Tax, State Question 779 d
Utah	Utah Amendment C, Tax Exemptions for Property Leased By State Measure d

Recent news

The link below is to the most recent stories in a Google news search for the terms Florida property tax exemptions senior citizens amendment. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Florida Property Tax Exemptions for Senior Citizens, Amendment 5 (2016) - Google News

See also

Suggest a link

• Florida 2016 ballot measures
• 2016 ballot measures
• Florida Legislature
• List of Florida ballot measures

External links

• Proposed Constitutional Amendments to be voted on November 8, 2016 (Voter Guide)

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