Florida Senate - 2012 SJR 1064 By Senator Detert 23-00812-12 20121064__ 1 Senate Joint Resolution 2 A joint resolution proposing an amendment to Section 3 3 of Article VII of the State Constitution to authorize 4 the Legislature to have more flexibility in providing 5 for the assessment and exemption of tangible personal 6 property from ad valorem taxation. 7 8 Be It Resolved by the Legislature of the State of Florida: 9 10 That the following amendment to Section 3 of Article VII of 11 the State Constitution is agreed to and shall be submitted to 12 the electors of this state for approval or rejection at the next 13 general election or at an earlier special election specifically 14 authorized by law for that purpose: 15 ARTICLE VII 16 FINANCE AND TAXATION 17 SECTION 3. Taxes; exemptions.— 18 (a) All property owned by a municipality and used 19 exclusively by it for municipal or public purposes shall be 20 exempt from taxation. A municipality, owning property outside 21 the municipality, may be required by general law to make payment 22 to the taxing unit in which the property is located. Such 23 portions of property as are used predominantly for educational, 24 literary, scientific, religious, or charitable purposes may be 25 exempted by general law from taxation. 26 (b) There shall be exempt from taxation, cumulatively, to 27 every head of a family residing in this state, household goods 28 and personal effects to the value fixed by general law, not less 29 than one thousand dollars, and to every widow or widower or 30 person who is blind or totally and permanently disabled, 31 property to the value fixed by general law not less than five 32 hundred dollars. 33 (c) Any county or municipality may, for the purpose of its 34 respective tax levy and subject to the provisions of this 35 subsection and general law, grant community and economic 36 development ad valorem tax exemptions to new businesses and 37 expansions of existing businesses, as defined by general law. 38 Such an exemption may be granted only by ordinance of the county 39 or municipality, and only after the electors of the county or 40 municipality voting on such question in a referendum authorize 41 the county or municipality to adopt such ordinances. An 42 exemption so granted shall apply to improvements to real 43 property made by or for the use of a new business and 44 improvements to real property related to the expansion of an 45 existing business and shall also apply to tangible personal 46 property of such new business and tangible personal property 47 related to the expansion of an existing business. The amount or 48 limits of the amount of such exemption shall be specified by 49 general law. The period of time for which such exemption may be 50 granted to a new business or expansion of an existing business 51 shall be determined by general law. The authority to grant such 52 exemption shall expire ten years from the date of approval by 53 the electors of the county or municipality, and may be renewable 54 by referendum as provided by general law. 55 (d) Any county or municipality may, for the purpose of its 56 respective tax levy and subject to the provisions of this 57 subsection and general law, grant historic preservation ad 58 valorem tax exemptions to owners of historic properties. This 59 exemption may be granted only by ordinance of the county or 60 municipality. The amount or limits of the amount of this 61 exemption and the requirements for eligible properties must be 62 specified by general law. The period of time for which this 63 exemption may be granted to a property owner shall be determined 64 by general law. 65 (e) By general law and subject to conditions specified 66 therein, the legislature shall exempt at least twenty-five 67 thousand dollars of the assessed value of property subject to 68 tangible personal property tax
shall be exemptfrom ad valorem 69 taxation. Such law may also: 70 (1) Provide for the assessment of an item of tangible 71 personal property at a specified percentage of its value; 72 (2) Specify an item of tangible personal property that is 73 exempt from ad valorem taxation; or 74 (3) Exempt a person from paying a tangible personal 75 property tax if the amount of the tax otherwise due does not 76 substantially exceed the cost, as determined by the legislature, 77 to administer the tax. 78 (f) There shall be granted an ad valorem tax exemption for 79 real property dedicated in perpetuity for conservation purposes, 80 including real property encumbered by perpetual conservation 81 easements or by other perpetual conservation protections, as 82 defined by general law. 83 (g) By general law and subject to the conditions specified 84 therein, each person who receives a homestead exemption as 85 provided in section 6 of this article; who was a member of the 86 United States military or military reserves, the United States 87 Coast Guard or its reserves, or the Florida National Guard; and 88 who was deployed during the preceding calendar year on active 89 duty outside the continental United States, Alaska, or Hawaii in 90 support of military operations designated by the legislature 91 shall receive an additional exemption equal to a percentage of 92 the taxable value of his or her homestead property. The 93 applicable percentage shall be calculated as the number of days 94 during the preceding calendar year the person was deployed on 95 active duty outside the continental United States, Alaska, or 96 Hawaii in support of military operations designated by the 97 legislature divided by the number of days in that year. 98 BE IT FURTHER RESOLVED that the following statement be 99 placed on the ballot: 100 CONSTITUTIONAL AMENDMENT 101 ARTICLE VII, SECTION 3 102 TANGIBLE PERSONAL PROPERTY TAXES.—The State Constitution 103 provides that counties, school districts, and municipalities, 104 shall, and special districts may, be authorized by the 105 Legislature to levy a tax on the value of tangible personal 106 property. The State Constitution further authorizes the 107 Legislature to exempt $25,000 of the value of the tangible 108 personal property from the tax. 109 This proposed amendment to the State Constitution 110 authorizes the Legislature to: 111 (1) Increase the value of tangible personal property that 112 is exempt from tangible personal property taxes; 113 (2) Provide for the assessment of an item of tangible 114 personal property at a specified percentage of its value; 115 (3) Identify items of tangible personal property that are 116 exempt from taxation; and 117 (4) Exempt a person from paying a tangible personal 118 property tax if the amount of the tax otherwise due does not 119 substantially exceed the cost, as determined by the Legislature, 120 to administer the tax.