House Bill 1899

    Florida House of Representatives - 2000               HJR 1899

        By Representative Maygarden






  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 3 of Article VII of the State

  4         Constitution relating to tax exemptions, to

  5         exempt from taxation certain property owned by

  6         municipalities or special districts and used

  7         for airport or seaport purposes, as provided by

  8         general law.

  9

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

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12         That the amendment to Section 3 of Article VII of the

13  State Constitution set forth below is agreed to and shall be

14  submitted to the electors of Florida for approval or rejection

15  at the general election to be held in November 2000 or at an

16  earlier special election specifically authorized by law for

17  that purpose and, if approved, shall take effect January 1,

18  2001:

19         SECTION 3.  Taxes; exemptions.--

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

21  exclusively by it for municipal or public purposes shall be

22  exempt from taxation. Property that is not otherwise exempt

23  from taxation and that is owned by a municipality or special

24  district and used for airport or seaport purposes may be

25  exempted from taxation, as provided by general law. A

26  municipality, owning property outside the municipality, may be

27  required by general law to make payment to the taxing unit in

28  which the property is located.  Such portions of property as

29  are used predominantly for educational, literary, scientific,

30  religious or charitable purposes may be exempted by general

31  law from taxation.

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






    Florida House of Representatives - 2000               HJR 1899

    555-143-00






  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

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    Florida House of Representatives - 2000               HJR 1899

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  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 in accordance with the

17  requirements of section 101.161, Florida Statutes, the title

18  and substance of the amendment proposed herein shall appear on

19  the ballot as follows:

20

21                SEAPORT OR AIRPORT TAX EXEMPTIONS.

22         Proposes, effective January 1, 2001, to allow certain

23  property owned by a municipality or special district and used

24  for airport or seaport purposes to be exempted from taxation

25  as provided by general law.

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