Senate Bill sb0948
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Florida Senate - 2001 SJR 948
By Senator Horne
6-646-01 See HJR 209
1 Senate Joint Resolution No. ____
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 following amendment to Section 3 of Article
13 VII and creation of Section 26 of Article XII of the State
14 Constitution are agreed to and shall be submitted to the
15 electors of this state for approval or rejection at the next
16 general election or at an earlier special election
17 specifically authorized by law for that purpose:
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19 ARTICLE VII
20 FINANCE AND TAXATION
21 SECTION 3. Taxes; exemptions.--
22 (a) All property owned by a municipality and used
23 exclusively by it for municipal or public purposes shall be
24 exempt from taxation. All property not otherwise exempt from
25 taxation owned by a municipality or by a special district and
26 used for the purposes of transportation of passengers or cargo
27 at airports or deepwater seaports may be exempted from
28 taxation as provided by general law. A municipality, owning
29 property outside the municipality, may be required by general
30 law to make payment to the taxing unit in which the property
31 is located. Such portions of property as are used
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Florida Senate - 2001 SJR 948
6-646-01 See HJR 209
1 predominantly for educational, literary, scientific, religious
2 or charitable purposes may be exempted by general law from
3 taxation.
4 (b) There shall be exempt from taxation, cumulatively,
5 to every head of a family residing in this state, household
6 goods and personal effects to the value fixed by general law,
7 not less than one thousand dollars, and to every widow or
8 widower or person who is blind or totally and permanently
9 disabled, property to the value fixed by general law not less
10 than five hundred dollars.
11 (c) Any county or municipality may, for the purpose of
12 its respective tax levy and subject to the provisions of this
13 subsection and general law, grant community and economic
14 development ad valorem tax exemptions to new businesses and
15 expansions of existing businesses, as defined by general law.
16 Such an exemption may be granted only by ordinance of the
17 county or municipality, and only after the electors of the
18 county or municipality voting on such question in a referendum
19 authorize the county or municipality to adopt such ordinances.
20 An exemption so granted shall apply to improvements to real
21 property made by or for the use of a new business and
22 improvements to real property related to the expansion of an
23 existing business and shall also apply to tangible personal
24 property of such new business and tangible personal property
25 related to the expansion of an existing business. The amount
26 or limits of the amount of such exemption shall be specified
27 by general law. The period of time for which such exemption
28 may be granted to a new business or expansion of an existing
29 business shall be determined by general law. The authority to
30 grant such exemption shall expire ten years from the date of
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Florida Senate - 2001 SJR 948
6-646-01 See HJR 209
1 approval by the electors of the county or municipality, and
2 may be renewable by referendum as provided by general law.
3 (d) By general law and subject to conditions specified
4 therein, there may be granted an ad valorem tax exemption to a
5 renewable energy source device and to real property on which
6 such device is installed and operated, to the value fixed by
7 general law not to exceed the original cost of the device, and
8 for the period of time fixed by general law not to exceed ten
9 years.
10 (e) 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 historic preservation ad
13 valorem tax exemptions to owners of historic properties. This
14 exemption may be granted only by ordinance of the county or
15 municipality. The amount or limits of the amount of this
16 exemption and the requirements for eligible properties must be
17 specified by general law. The period of time for which this
18 exemption may be granted to a property owner shall be
19 determined by general law.
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21 ARTICLE XII
22 SCHEDULE
23 SECTION 26. Municipal or special district airport or
24 seaport property.--The amendment to Section 3 of Article VII
25 relating to a tax exemption for municipal or special district
26 property used for airport or seaport purposes shall take
27 effect January 1, 2003.
28 BE IT FURTHER RESOLVED that the following statement be
29 placed on the ballot:
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Florida Senate - 2001 SJR 948
6-646-01 See HJR 209
1 TAX EXEMPTION FOR MUNICIPAL OR SPECIAL DISTRICT
2 PROPERTY USED FOR AIRPORT OR SEAPORT PURPOSES.--Proposes an
3 amendment to the State Constitution, effective January 1,
4 2003, to authorize a tax exemption, pursuant to general law,
5 for property owned by a municipality or special district which
6 is used for transporting passengers or cargo at airports or
7 deepwater seaports.
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