House Bill hb1451

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    Florida House of Representatives - 2001               HJR 1451

        By Representative Negron






  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 exemption from ad

  5         valorem taxation of certain tangible personal

  6         property.

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

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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  election called for that purpose and, if approved, shall take

15  effect January 1, 2003:

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 municipal or public purposes shall be

21  exempt from taxation.  A municipality, owning property outside

22  the municipality, may be required by general law to make

23  payment to the taxing unit in which the property is located.

24  Such portions of property as are used predominantly for

25  educational, literary, scientific, religious or charitable

26  purposes may be exempted by general law from taxation.

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

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

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

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

31  widower or person who is blind or totally and permanently

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    Florida House of Representatives - 2001               HJR 1451

    786-106-01






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

  2  than five hundred dollars.

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

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

  5  subsection and general law, grant community and economic

  6  development ad valorem tax exemptions to new businesses and

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

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

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

10  county or municipality voting on such question in a referendum

11  authorize the county or municipality to adopt such ordinances.

12  An exemption so granted shall apply to improvements to real

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

14  improvements to real property related to the expansion of an

15  existing business and shall also apply to tangible personal

16  property of such new business and tangible personal property

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

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

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

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

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

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

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

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

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

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

27  renewable energy source device and to real property on which

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

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

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

31  years.

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    Florida House of Representatives - 2001               HJR 1451

    786-106-01






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

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

  3  subsection and general law, grant historic preservation ad

  4  valorem tax exemptions to owners of historic properties.  This

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

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

  7  exemption and the requirements for eligible properties must be

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

  9  exemption may be granted to a property owner shall be

10  determined by general law.

11         (f)  By general law and subject to conditions specified

12  therein, in addition to any other exemption granted to

13  tangible personal property pursuant to this section, all

14  appurtenances and attachments to mobile home dwellings that

15  are classified as tangible personal property and all

16  appliances, furniture, and fixtures classified as tangible

17  personal property which are included in single-family and

18  multifamily residential rental facilities that have ten or

19  fewer individual housing units may be exempted.

20         BE IT FURTHER RESOLVED that the following statement be

21  placed on the ballot:

22                     CONSTITUTIONAL AMENDMENT

23                      ARTICLE VII, SECTION 3

24         TAX EXEMPTION FOR CERTAIN TANGIBLE PERSONAL

25  PROPERTY.--Proposing an amendment to the State Constitution,

26  effective January 1, 2003, to allow the exemption from ad

27  valorem taxation by general law, of all appurtenances and

28  attachments to mobile home dwellings classified as tangible

29  personal property and all appliances, furniture, and fixtures

30  so classified which are included in single-family and

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    Florida House of Representatives - 2001               HJR 1451

    786-106-01






  1  multifamily residential rental facilities having 10 or fewer

  2  units.

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