Florida Senate - 2018                                    SJR 974
       
       
        
       By Senator Brandes
       
       
       
       
       
       24-01172-18                                            2018974__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing amendments to Sections 3
    3         and 4 of Article VII and the creation of a new section
    4         in Article XII of the State Constitution to authorize
    5         the Legislature, by general law, to exempt certain
    6         permanently installed standby generators from the
    7         tangible personal property tax and prohibit the
    8         consideration of such generators in determining the
    9         assessed value of real property, and to provide an
   10         effective date.
   11          
   12  Be It Resolved by the Legislature of the State of Florida:
   13  
   14         That the following amendments to Sections 3 and 4 of
   15  Article VII and the creation of a new section in Article XII of
   16  the State Constitution are agreed to and shall be submitted to
   17  the electors of this state for approval or rejection at the next
   18  general election or at an earlier special election specifically
   19  authorized by law for that purpose:
   20                             ARTICLE VII                           
   21                        FINANCE AND TAXATION                       
   22         SECTION 3. Taxes; exemptions.—
   23         (a) All property owned by a municipality and used
   24  exclusively by it for municipal or public purposes shall be
   25  exempt from taxation. A municipality, owning property outside
   26  the municipality, may be required by general law to make payment
   27  to the taxing unit in which the property is located. Such
   28  portions of property as are used predominantly for educational,
   29  literary, scientific, religious or charitable purposes may be
   30  exempted by general law from taxation.
   31         (b) There shall be exempt from taxation, cumulatively, to
   32  every head of a family residing in this state, household goods
   33  and personal effects to the value fixed by general law, not less
   34  than one thousand dollars, and to every widow or widower or
   35  person who is blind or totally and permanently disabled,
   36  property to the value fixed by general law not less than five
   37  hundred dollars.
   38         (c) Any county or municipality may, for the purpose of its
   39  respective tax levy and subject to the provisions of this
   40  subsection and general law, grant community and economic
   41  development ad valorem tax exemptions to new businesses and
   42  expansions of existing businesses, as defined by general law.
   43  Such an exemption may be granted only by ordinance of the county
   44  or municipality, and only after the electors of the county or
   45  municipality voting on such question in a referendum authorize
   46  the county or municipality to adopt such ordinances. An
   47  exemption so granted shall apply to improvements to real
   48  property made by or for the use of a new business and
   49  improvements to real property related to the expansion of an
   50  existing business and shall also apply to tangible personal
   51  property of such new business and tangible personal property
   52  related to the expansion of an existing business. The amount or
   53  limits of the amount of such exemption shall be specified by
   54  general law. The period of time for which such exemption may be
   55  granted to a new business or expansion of an existing business
   56  shall be determined by general law. The authority to grant such
   57  exemption shall expire ten years from the date of approval by
   58  the electors of the county or municipality, and may be renewable
   59  by referendum as provided by general law.
   60         (d) Any county or municipality may, for the purpose of its
   61  respective tax levy and subject to the provisions of this
   62  subsection and general law, grant historic preservation ad
   63  valorem tax exemptions to owners of historic properties. This
   64  exemption may be granted only by ordinance of the county or
   65  municipality. The amount or limits of the amount of this
   66  exemption and the requirements for eligible properties must be
   67  specified by general law. The period of time for which this
   68  exemption may be granted to a property owner shall be determined
   69  by general law.
   70         (e) By general law and subject to conditions specified
   71  therein:
   72         (1) Twenty-five thousand dollars of the assessed value of
   73  property subject to tangible personal property tax shall be
   74  exempt from ad valorem taxation.
   75         (2) The assessed value of solar devices or renewable energy
   76  source devices subject to tangible personal property tax may be
   77  exempt from ad valorem taxation, subject to limitations provided
   78  by general law.
   79         (3) A permanently installed standby generator that is
   80  subject to tangible personal property tax may be exempted from
   81  ad valorem taxation if the generator is intended for use when
   82  electric service is interrupted.
   83         (f) There shall be granted an ad valorem tax exemption for
   84  real property dedicated in perpetuity for conservation purposes,
   85  including real property encumbered by perpetual conservation
   86  easements or by other perpetual conservation protections, as
   87  defined by general law.
   88         (g) By general law and subject to the conditions specified
   89  therein, each person who receives a homestead exemption as
   90  provided in section 6 of this article; who was a member of the
   91  United States military or military reserves, the United States
   92  Coast Guard or its reserves, or the Florida National Guard; and
   93  who was deployed during the preceding calendar year on active
   94  duty outside the continental United States, Alaska, or Hawaii in
   95  support of military operations designated by the legislature
   96  shall receive an additional exemption equal to a percentage of
   97  the taxable value of his or her homestead property. The
   98  applicable percentage shall be calculated as the number of days
   99  during the preceding calendar year the person was deployed on
  100  active duty outside the continental United States, Alaska, or
  101  Hawaii in support of military operations designated by the
  102  legislature divided by the number of days in that year.
  103         SECTION 4. Taxation; assessments.—By general law
  104  regulations shall be prescribed which shall secure a just
  105  valuation of all property for ad valorem taxation, provided:
  106         (a) Agricultural land, land producing high water recharge
  107  to Florida’s aquifers, or land used exclusively for
  108  noncommercial recreational purposes may be classified by general
  109  law and assessed solely on the basis of character or use.
  110         (b) As provided by general law and subject to conditions,
  111  limitations, and reasonable definitions specified therein, land
  112  used for conservation purposes shall be classified by general
  113  law and assessed solely on the basis of character or use.
  114         (c) Pursuant to general law tangible personal property held
  115  for sale as stock in trade and livestock may be valued for
  116  taxation at a specified percentage of its value, may be
  117  classified for tax purposes, or may be exempted from taxation.
  118         (d) All persons entitled to a homestead exemption under
  119  Section 6 of this Article shall have their homestead assessed at
  120  just value as of January 1 of the year following the effective
  121  date of this amendment. This assessment shall change only as
  122  provided in this subsection.
  123         (1) Assessments subject to this subsection shall be changed
  124  annually on January 1st of each year; but those changes in
  125  assessments shall not exceed the lower of the following:
  126         a. Three percent (3%) of the assessment for the prior year.
  127         b. The percent change in the Consumer Price Index for all
  128  urban consumers, U.S. City Average, all items 1967=100, or
  129  successor reports for the preceding calendar year as initially
  130  reported by the United States Department of Labor, Bureau of
  131  Labor Statistics.
  132         (2) No assessment shall exceed just value.
  133         (3) After any change of ownership, as provided by general
  134  law, homestead property shall be assessed at just value as of
  135  January 1 of the following year, unless the provisions of
  136  paragraph (8) apply. Thereafter, the homestead shall be assessed
  137  as provided in this subsection.
  138         (4) New homestead property shall be assessed at just value
  139  as of January 1st of the year following the establishment of the
  140  homestead, unless the provisions of paragraph (8) apply. That
  141  assessment shall only change as provided in this subsection.
  142         (5) Changes, additions, reductions, or improvements to
  143  homestead property shall be assessed as provided for by general
  144  law; provided, however, after the adjustment for any change,
  145  addition, reduction, or improvement, the property shall be
  146  assessed as provided in this subsection.
  147         (6) In the event of a termination of homestead status, the
  148  property shall be assessed as provided by general law.
  149         (7) The provisions of this amendment are severable. If any
  150  of the provisions of this amendment shall be held
  151  unconstitutional by any court of competent jurisdiction, the
  152  decision of such court shall not affect or impair any remaining
  153  provisions of this amendment.
  154         (8)a. A person who establishes a new homestead as of
  155  January 1, 2009, or January 1 of any subsequent year and who has
  156  received a homestead exemption pursuant to Section 6 of this
  157  Article as of January 1 of either of the two years immediately
  158  preceding the establishment of the new homestead is entitled to
  159  have the new homestead assessed at less than just value. If this
  160  revision is approved in January of 2008, a person who
  161  establishes a new homestead as of January 1, 2008, is entitled
  162  to have the new homestead assessed at less than just value only
  163  if that person received a homestead exemption on January 1,
  164  2007. The assessed value of the newly established homestead
  165  shall be determined as follows:
  166         1. If the just value of the new homestead is greater than
  167  or equal to the just value of the prior homestead as of January
  168  1 of the year in which the prior homestead was abandoned, the
  169  assessed value of the new homestead shall be the just value of
  170  the new homestead minus an amount equal to the lesser of
  171  $500,000 or the difference between the just value and the
  172  assessed value of the prior homestead as of January 1 of the
  173  year in which the prior homestead was abandoned. Thereafter, the
  174  homestead shall be assessed as provided in this subsection.
  175         2. If the just value of the new homestead is less than the
  176  just value of the prior homestead as of January 1 of the year in
  177  which the prior homestead was abandoned, the assessed value of
  178  the new homestead shall be equal to the just value of the new
  179  homestead divided by the just value of the prior homestead and
  180  multiplied by the assessed value of the prior homestead.
  181  However, if the difference between the just value of the new
  182  homestead and the assessed value of the new homestead calculated
  183  pursuant to this sub-subparagraph is greater than $500,000, the
  184  assessed value of the new homestead shall be increased so that
  185  the difference between the just value and the assessed value
  186  equals $500,000. Thereafter, the homestead shall be assessed as
  187  provided in this subsection.
  188         b. By general law and subject to conditions specified
  189  therein, the legislature shall provide for application of this
  190  paragraph to property owned by more than one person.
  191         (e) The legislature may, by general law, for assessment
  192  purposes and subject to the provisions of this subsection, allow
  193  counties and municipalities to authorize by ordinance that
  194  historic property may be assessed solely on the basis of
  195  character or use. Such character or use assessment shall apply
  196  only to the jurisdiction adopting the ordinance. The
  197  requirements for eligible properties must be specified by
  198  general law.
  199         (f) A county may, in the manner prescribed by general law,
  200  provide for a reduction in the assessed value of homestead
  201  property to the extent of any increase in the assessed value of
  202  that property which results from the construction or
  203  reconstruction of the property for the purpose of providing
  204  living quarters for one or more natural or adoptive grandparents
  205  or parents of the owner of the property or of the owner’s spouse
  206  if at least one of the grandparents or parents for whom the
  207  living quarters are provided is 62 years of age or older. Such a
  208  reduction may not exceed the lesser of the following:
  209         (1) The increase in assessed value resulting from
  210  construction or reconstruction of the property.
  211         (2) Twenty percent of the total assessed value of the
  212  property as improved.
  213         (g) For all levies other than school district levies,
  214  assessments of residential real property, as defined by general
  215  law, which contains nine units or fewer and which is not subject
  216  to the assessment limitations set forth in subsections (a)
  217  through (d) shall change only as provided in this subsection.
  218         (1) Assessments subject to this subsection shall be changed
  219  annually on the date of assessment provided by law; but those
  220  changes in assessments shall not exceed ten percent (10%) of the
  221  assessment for the prior year.
  222         (2) No assessment shall exceed just value.
  223         (3) After a change of ownership or control, as defined by
  224  general law, including any change of ownership of a legal entity
  225  that owns the property, such property shall be assessed at just
  226  value as of the next assessment date. Thereafter, such property
  227  shall be assessed as provided in this subsection.
  228         (4) Changes, additions, reductions, or improvements to such
  229  property shall be assessed as provided for by general law;
  230  however, after the adjustment for any change, addition,
  231  reduction, or improvement, the property shall be assessed as
  232  provided in this subsection.
  233         (h) For all levies other than school district levies,
  234  assessments of real property that is not subject to the
  235  assessment limitations set forth in subsections (a) through (d)
  236  and (g) shall change only as provided in this subsection.
  237         (1) Assessments subject to this subsection shall be changed
  238  annually on the date of assessment provided by law; but those
  239  changes in assessments shall not exceed ten percent (10%) of the
  240  assessment for the prior year.
  241         (2) No assessment shall exceed just value.
  242         (3) The legislature must provide that such property shall
  243  be assessed at just value as of the next assessment date after a
  244  qualifying improvement, as defined by general law, is made to
  245  such property. Thereafter, such property shall be assessed as
  246  provided in this subsection.
  247         (4) The legislature may provide that such property shall be
  248  assessed at just value as of the next assessment date after a
  249  change of ownership or control, as defined by general law,
  250  including any change of ownership of the legal entity that owns
  251  the property. Thereafter, such property shall be assessed as
  252  provided in this subsection.
  253         (5) Changes, additions, reductions, or improvements to such
  254  property shall be assessed as provided for by general law;
  255  however, after the adjustment for any change, addition,
  256  reduction, or improvement, the property shall be assessed as
  257  provided in this subsection.
  258         (i) The legislature, by general law and subject to
  259  conditions specified therein, may prohibit the consideration of
  260  the following in the determination of the assessed value of real
  261  property:
  262         (1) Any change or improvement to real property used for
  263  residential purposes made to improve the property’s resistance
  264  to wind damage.
  265         (2) The installation of a solar or renewable energy source
  266  device.
  267         (3) A permanent standby generator intended for use when
  268  electric service is interrupted.
  269         (j)(1) The assessment of the following working waterfront
  270  properties shall be based upon the current use of the property:
  271         a. Land used predominantly for commercial fishing purposes.
  272         b. Land that is accessible to the public and used for
  273  vessel launches into waters that are navigable.
  274         c. Marinas and drystacks that are open to the public.
  275         d. Water-dependent marine manufacturing facilities,
  276  commercial fishing facilities, and marine vessel construction
  277  and repair facilities and their support activities.
  278         (2) The assessment benefit provided by this subsection is
  279  subject to conditions and limitations and reasonable definitions
  280  as specified by the legislature by general law.
  281                             ARTICLE XII                           
  282                              SCHEDULE                             
  283         Permanently installed standby generators; exemption from
  284  certain taxation and assessment.—The amendments to Sections 3
  285  and 4 of Article VII authorizing the legislature to exempt
  286  certain generators from the tangible personal property tax and
  287  to prohibit the consideration of such generators in determining
  288  the assessed value of real property, respectively, shall take
  289  effect on January 1, 2019.
  290         BE IT FURTHER RESOLVED that the following statement be
  291  placed on the ballot:
  292                      CONSTITUTIONAL AMENDMENT                     
  293                    ARTICLE VII, SECTIONS 3 AND 4                  
  294                             ARTICLE XII                           
  295         PERMANENTLY INSTALLED STANDBY GENERATORS; EXEMPTION FROM
  296  CERTAIN TAXATION AND ASSESSMENT.—Proposing an amendment to the
  297  State Constitution authorizing the Legislature to exempt
  298  permanently installed standby generators from the tangible
  299  personal property tax and to prohibit property appraisers from
  300  considering the presence of such generators in determining the
  301  assessed value of real property. If approved by voters, this
  302  amendment takes effect January 1, 2019.