House Bill hb0209
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Florida House of Representatives - 2001 HJR 209
By Representative Maygarden
1 House Joint Resolution
2 A joint resolution proposing an amendment to
3 Section 3 of Article VII and the creation of
4 Section 26 of Article XII of the State
5 Constitution relating to a tax exemption for
6 certain property owned by municipalities or
7 special districts and used for airport or
8 seaport purposes.
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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 and the
13 creation of Section 26 of Article XII of the State
14 Constitution set forth below are agreed to and shall be
15 submitted to the electors of Florida for approval or rejection
16 at the general election to be held in November 2002:
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18 ARTICLE VII
19 FINANCE AND TAXATION
20 SECTION 3. Taxes; exemptions.--
21 (a) All property owned by a municipality and used
22 exclusively by it for municipal or public purposes shall be
23 exempt from taxation. All property not otherwise exempt from
24 taxation owned by a municipality or by a special district and
25 used for the purposes of transportation of passengers or cargo
26 at airports or deepwater seaports may be exempted from
27 taxation as provided by general law. A municipality, owning
28 property outside the municipality, may be required by general
29 law to make payment to the taxing unit in which the property
30 is located. Such portions of property as are used
31 predominantly for educational, literary, scientific, religious
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Florida House of Representatives - 2001 HJR 209
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1 or charitable purposes may be exempted by general law from
2 taxation.
3 (b) There shall be exempt from taxation, cumulatively,
4 to every head of a family residing in this state, household
5 goods and personal effects to the value fixed by general law,
6 not less than one thousand dollars, and to every widow or
7 widower or person who is blind or totally and permanently
8 disabled, property to the value fixed by general law not less
9 than five hundred dollars.
10 (c) Any county or municipality may, for the purpose of
11 its respective tax levy and subject to the provisions of this
12 subsection and general law, grant community and economic
13 development ad valorem tax exemptions to new businesses and
14 expansions of existing businesses, as defined by general law.
15 Such an exemption may be granted only by ordinance of the
16 county or municipality, and only after the electors of the
17 county or municipality voting on such question in a referendum
18 authorize the county or municipality to adopt such ordinances.
19 An exemption so granted shall apply to improvements to real
20 property made by or for the use of a new business and
21 improvements to real property related to the expansion of an
22 existing business and shall also apply to tangible personal
23 property of such new business and tangible personal property
24 related to the expansion of an existing business. The amount
25 or limits of the amount of such exemption shall be specified
26 by general law. The period of time for which such exemption
27 may be granted to a new business or expansion of an existing
28 business shall be determined by general law. The authority to
29 grant such exemption shall expire ten years from the date of
30 approval by the electors of the county or municipality, and
31 may be renewable by referendum as provided by general law.
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1 (d) By general law and subject to conditions specified
2 therein, there may be granted an ad valorem tax exemption to a
3 renewable energy source device and to real property on which
4 such device is installed and operated, to the value fixed by
5 general law not to exceed the original cost of the device, and
6 for the period of time fixed by general law not to exceed ten
7 years.
8 (e) 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 historic preservation ad
11 valorem tax exemptions to owners of historic properties. This
12 exemption may be granted only by ordinance of the county or
13 municipality. The amount or limits of the amount of this
14 exemption and the requirements for eligible properties must be
15 specified by general law. The period of time for which this
16 exemption may be granted to a property owner shall be
17 determined by general law.
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19 ARTICLE XII
20 SCHEDULE
21 SECTION 26. Municipal or special district airport or
22 seaport property.--The amendment to Section 3 of Article VII
23 relating to a tax exemption for municipal or special district
24 property used for airport or seaport purposes shall take
25 effect January 1, 2003.
26 BE IT FURTHER RESOLVED that in accordance with the
27 requirements of section 101.161, Florida Statutes, the title
28 and substance of the amendment proposed herein shall appear on
29 the ballot as follows:
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31 TAX EXEMPTION FOR MUNICIPAL OR SPECIAL DISTRICT
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Florida House of Representatives - 2001 HJR 209
555-143A-01
1 PROPERTY USED FOR AIRPORT OR SEAPORT PURPOSES
2 Authorizes a tax exemption for property owned by a
3 municipality or special district used for transporting
4 passengers or cargo at airports or deepwater seaports,
5 pursuant to general law. Takes effect January 1, 2003.
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