SENATE AMENDMENT
    Bill No. CS for SJR 2494
    Amendment No. ___   Barcode 663172
                            CHAMBER ACTION
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11  Senator Posey moved the following amendment:
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13         Senate Amendment (with title amendment) 
14         Delete everything after the resolving clause
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16  and insert:  
17         That the amendments to Section 3 of Article VII of the
18  State Constitution and the creation of Sections 26 and 27 of
19  Article XII of the State Constitution as set forth below are
20  agreed to and shall be submitted to the electors of Florida
21  for approval or rejection at the next general election or at
22  an earlier special election specifically authorized by law for
23  that purpose:
24                           ARTICLE VII
25                       FINANCE AND TAXATION
26         SECTION 3.  Taxes; exemptions.--
27         (a)  All property owned by a municipality or special
28  district and used exclusively by it for municipal or public
29  purposes shall be exempt from taxation.  A municipality,
30  owning property outside the municipality, may be required by
31  general law to make payment to the taxing unit in which the
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    6:36 PM   03/21/02                              s2494c1c-15j01

SENATE AMENDMENT Bill No. CS for SJR 2494 Amendment No. ___ Barcode 663172 1 property is located. Such portions of property as are used 2 predominantly for educational, literary, scientific, religious 3 or charitable purposes may be exempted by general law from 4 taxation. 5 (b) There shall be exempt from taxation, cumulatively, 6 to every head of a family residing in this state, household 7 goods and personal effects to the value fixed by general law, 8 not less than one thousand dollars, and to every widow or 9 widower or person who is blind or totally and permanently 10 disabled, property to the value fixed by general law not less 11 than five hundred dollars. 12 (c) Any county or municipality may, for the purpose of 13 its respective tax levy and subject to the provisions of this 14 subsection and general law, grant community and economic 15 development ad valorem tax exemptions to new businesses and 16 expansions of existing businesses, as defined by general law. 17 Such an exemption may be granted only by ordinance of the 18 county or municipality, and only after the electors of the 19 county or municipality voting on such question in a referendum 20 authorize the county or municipality to adopt such ordinances. 21 An exemption so granted shall apply to improvements to real 22 property made by or for the use of a new business and 23 improvements to real property related to the expansion of an 24 existing business and shall also apply to tangible personal 25 property of such new business and tangible personal property 26 related to the expansion of an existing business. The amount 27 or limits of the amount of such exemption shall be specified 28 by general law. The period of time for which such exemption 29 may be granted to a new business or expansion of an existing 30 business shall be determined by general law. The authority to 31 grant such exemption shall expire ten years from the date of 2 6:36 PM 03/21/02 s2494c1c-15j01
SENATE AMENDMENT Bill No. CS for SJR 2494 Amendment No. ___ Barcode 663172 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. 20 (f) If the legislature determines that it is not 21 economically cost-effective to appraise the value of, or 22 administer, assess, levy, and collect taxes on, certain types 23 of tangible personal property, the legislature may by general 24 law either exempt such property from ad valorem taxation or 25 except such property from the uniform requirements and 26 procedures of ad valorem tax administration, appraisal, and 27 collection, or both. 28 ARTICLE XII 29 SCHEDULE 30 SECTION 26. Ad valorem tax exemption or exception for 31 tangible personal property.--The amendment to Section 3 of 3 6:36 PM 03/21/02 s2494c1c-15j01
SENATE AMENDMENT Bill No. CS for SJR 2494 Amendment No. ___ Barcode 663172 1 Article VII, relating to exempting certain tangible personal 2 property from ad valorem taxation and to excepting such 3 property from the uniform requirements and procedures of ad 4 valorem tax administration, appraisal, and collection, shall 5 take effect January 1, 2003. 6 SECTION 27. The amendment to Section 3 of Article VII, 7 relating to exempting special district property from ad 8 valorem taxation under certain circumstances, shall take 9 effect January 1, 2003. 10 BE IT FURTHER RESOLVED that the following statement be 11 placed on the ballot: 12 CONSTITUTIONAL AMENDMENT 13 ARTICLE VII, SECTION 3; ARTICLE XII, SECTIONS 26 and 27 14 AD VALOREM TAX EXEMPTION FOR SPECIAL DISTRICT PROPERTY 15 AND CERTAIN TANGIBLE PERSONAL PROPERTY.--Proposing an 16 amendment to the State Constitution, to take effect January 1, 17 2003, to exempt from ad valorem taxation property owned by a 18 special district and used exclusively by it for municipal or 19 public purposes, and to authorize the Legislature to exempt 20 specific types of tangible personal property from ad valorem 21 taxation, or to except such property from uniform requirements 22 and procedures of ad valorem tax administration, appraisal, 23 and collection, or both, if the appraisal of, or the 24 administration, assessment, levy, and collection of taxes on, 25 such property is not economically cost-effective. 26 27 28 ================ T I T L E A M E N D M E N T =============== 29 And the title is amended as follows: 30 Delete everything before the resolving clause 31 4 6:36 PM 03/21/02 s2494c1c-15j01
SENATE AMENDMENT Bill No. CS for SJR 2494 Amendment No. ___ Barcode 663172 1 and insert: 2 Senate Joint Resolution No. 2494 3 A joint resolution proposing amendments to 4 Section 3 of Article VII of the State 5 Constitution, relating to finance and taxation, 6 to exempt from ad valorem taxation special 7 district property used exclusively by it for 8 municipal or public purposes, and to allow the 9 Legislature to exempt certain types of tangible 10 personal property from ad valorem taxation or 11 to except such property from the uniform 12 requirements and procedures of ad valorem tax 13 administration, appraisal, and collection, or 14 both, if it determines that the appraisal of, 15 or the administration, assessment, levy, and 16 collection of ad valorem taxes on, such 17 property is not cost-effective; creating 18 Sections 26 and 27 of Article XII of the State 19 Constitution; providing an effective date for 20 such amendments. 21 22 23 24 25 26 27 28 29 30 31 5 6:36 PM 03/21/02 s2494c1c-15j01