Senate Bill 2482

    Florida Senate - 1999                                 SJR 2482

    By Senator Dawson-White





    30-1444-99

  1                 Senate Joint Resolution No.     

  2         A joint resolution proposing an amendment to

  3         Section 3 of Article VII of the State

  4         Constitution, relating to exemption from taxes,

  5         to authorize tax exemption of certain property

  6         owned by a municipality or special district.

  7

  8  Be It Resolved by the Legislature of the State of Florida:

  9

10         That the following amendment to Section 3 of Article

11  VII of the State Constitution is agreed to and shall be

12  submitted to the electors of this state for approval or

13  rejection at the next general election or at an earlier

14  special election specifically authorized by law for that

15  purpose:

16                           ARTICLE VII

17                       FINANCE AND TAXATION

18         SECTION 3.  Taxes; exemptions.--

19         (a)  All property owned by a municipality and used

20  exclusively by it for governmental, municipal, or public

21  purposes shall be exempt from taxation. All property owned by

22  a municipality and not otherwise exempt from taxation or by a

23  special district and used for airport, seaport, or public

24  purposes, as defined by general law, and uses that are

25  incidental thereto, may be exempted from taxation as provided

26  by general law. A municipality, owning property outside the

27  municipality, may be required by general law to make payment

28  to the taxing unit in which the property is located.  Such

29  portions of property as are used predominantly for

30  educational, literary, scientific, religious or charitable

31  purposes may be exempted by general law from taxation.

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1999                                 SJR 2482
    30-1444-99




  1         (b)  There shall be exempt from taxation, cumulatively,

  2  to every head of a family residing in this state, household

  3  goods and personal effects to the value fixed by general law,

  4  not less than one thousand dollars, and to every widow or

  5  widower or person who is blind or totally and permanently

  6  disabled, property to the value fixed by general law not less

  7  than five hundred dollars.

  8         (c)  Any county or municipality may, for the purpose of

  9  its respective tax levy and subject to the provisions of this

10  subsection and general law, grant community and economic

11  development ad valorem tax exemptions to new businesses and

12  expansions of existing businesses, as defined by general law.

13  Such an exemption may be granted only by ordinance of the

14  county or municipality, and only after the electors of the

15  county or municipality voting on such question in a referendum

16  authorize the county or municipality to adopt such ordinances.

17  An exemption so granted shall apply to improvements to real

18  property made by or for the use of a new business and

19  improvements to real property related to the expansion of an

20  existing business and shall also apply to tangible personal

21  property of such new business and tangible personal property

22  related to the expansion of an existing business. The amount

23  or limits of the amount of such exemption shall be specified

24  by general law.  The period of time for which such exemption

25  may be granted to a new business or expansion of an existing

26  business shall be determined by general law.  The authority to

27  grant such exemption shall expire ten years from the date of

28  approval by the electors of the county or municipality, and

29  may be renewable by referendum as provided by general law.

30         (d)  By general law and subject to conditions specified

31  therein, there may be granted an ad valorem tax exemption to a

                                  2

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 1999                                 SJR 2482
    30-1444-99




  1  renewable energy source device and to real property on which

  2  such device is installed and operated, to the value fixed by

  3  general law not to exceed the original cost of the device, and

  4  for the period of time fixed by general law not to exceed ten

  5  years.

  6         (e)  Any county or municipality may, for the purpose of

  7  its respective tax levy and subject to the provisions of this

  8  subsection and general law, grant historic preservation ad

  9  valorem tax exemptions to owners of historic properties.  This

10  exemption may be granted only by ordinance of the county or

11  municipality.  The amount or limits of the amount of this

12  exemption and the requirements for eligible properties must be

13  specified by general law.  The period of time for which this

14  exemption may be granted to a property owner shall be

15  determined by general law.

16         BE IT FURTHER RESOLVED that the following statement be

17  placed on the ballot:

18                     CONSTITUTIONAL AMENDMENT

19                      ARTICLE VII, SECTION 3

20         TAX EXEMPTION.--Proposing an amendment to the State

21  Constitution to provide that municipal property used for a

22  governmental purpose is exempt from taxation. Additionally,

23  general law may exempt from taxation property owned by a

24  special district and used for airport, seaport, or public

25  purposes, as defined by general law, and incidental uses and

26  municipal property not otherwise exempt.

27

28

29

30

31

                                  3