CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
717-135AX-32 Bill No. HJR 829, 1st Eng.
Amendment No. ___ (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 Representative(s) Johnson offered the following:
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13 Amendment (with title amendment)
14 On page 1, line 17, through page 4, line 13,
15 remove: all of said lines,
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17 and insert:
18 That the amendments to Section 3 of Article VII of the
19 State Constitution and the creation of Section 26 of Article
20 XII of the State Constitution as set forth below are agreed to
21 and shall be submitted to the electors of Florida for approval
22 or rejection at the general election to be held in November
23 2002:
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 or special district or public purposes, respectively,
30 shall be exempt from taxation. A municipality, owning
31 property outside the municipality, may be required by general
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hbd0022 08:49 am 00829-0041-392149
HOUSE AMENDMENT
717-135AX-32 Bill No. HJR 829, 1st Eng.
Amendment No. ___ (for drafter's use only)
1 law to make payment to the taxing unit in which the property
2 is located. Such portions of property as are used
3 predominantly for educational, literary, scientific, religious
4 or charitable purposes may be exempted by general law from
5 taxation.
6 (b) There shall be exempt from taxation, cumulatively,
7 to every head of a family residing in this state, household
8 goods and personal effects to the value fixed by general law,
9 not less than one thousand dollars, and to every widow or
10 widower or person who is blind or totally and permanently
11 disabled, property to the value fixed by general law not less
12 than five hundred dollars.
13 (c) Any county or municipality may, for the purpose of
14 its respective tax levy and subject to the provisions of this
15 subsection and general law, grant community and economic
16 development ad valorem tax exemptions to new businesses and
17 expansions of existing businesses, as defined by general law.
18 Such an exemption may be granted only by ordinance of the
19 county or municipality, and only after the electors of the
20 county or municipality voting on such question in a referendum
21 authorize the county or municipality to adopt such ordinances.
22 An exemption so granted shall apply to improvements to real
23 property made by or for the use of a new business and
24 improvements to real property related to the expansion of an
25 existing business and shall also apply to tangible personal
26 property of such new business and tangible personal property
27 related to the expansion of an existing business. The amount
28 or limits of the amount of such exemption shall be specified
29 by general law. The period of time for which such exemption
30 may be granted to a new business or expansion of an existing
31 business shall be determined by general law. The authority to
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hbd0022 08:49 am 00829-0041-392149
HOUSE AMENDMENT
717-135AX-32 Bill No. HJR 829, 1st Eng.
Amendment No. ___ (for drafter's use only)
1 grant such exemption shall expire ten years from the date of
2 approval by the electors of the county or municipality, and
3 may be renewable by referendum as provided by general law.
4 (d) By general law and subject to conditions specified
5 therein, there may be granted an ad valorem tax exemption to a
6 renewable energy source device and to real property on which
7 such device is installed and operated, to the value fixed by
8 general law not to exceed the original cost of the device, and
9 for the period of time fixed by general law not to exceed ten
10 years.
11 (e) 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 historic preservation ad
14 valorem tax exemptions to owners of historic properties. This
15 exemption may be granted only by ordinance of the county or
16 municipality. The amount or limits of the amount of this
17 exemption and the requirements for eligible properties must be
18 specified by general law. The period of time for which this
19 exemption may be granted to a property owner shall be
20 determined by general law.
21 (f) If the legislature determines that it is not
22 economically cost-effective to appraise the value of, or
23 administer, assess, levy, and collect ad valorem taxes on,
24 specific types of tangible personal property, the legislature,
25 by general law, may exempt such property from ad valorem
26 taxation or from the uniform requirements and procedures of ad
27 valorem tax administration, appraisal, and collection, or
28 both.
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30 ARTICLE XII
31 SCHEDULE
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hbd0022 08:49 am 00829-0041-392149
HOUSE AMENDMENT
717-135AX-32 Bill No. HJR 829, 1st Eng.
Amendment No. ___ (for drafter's use only)
1 SECTION 26. Exemptions from ad valorem taxes or ad
2 valorem requirements and procedures for specific types of
3 tangible personal property.--The amendments to Section 3 of
4 Article VII, relating to exempting special district property
5 from ad valorem taxation and exempting specific types of
6 tangible personal property from ad valorem taxation or from
7 the uniform requirements and procedures of ad valorem tax
8 administration, appraisal, and collection, or both, shall take
9 effect January 1, 2003.
10 BE IT FURTHER RESOLVED that in accordance with the
11 requirements of section 101.161, Florida Statutes, the
12 substance of the amendment proposed herein shall appear on the
13 ballot as follows:
14 AD VALOREM TAXES: EXEMPTION FOR SPECIAL DISTRICT PROPERTY USED
15 FOR DISTRICT OR PUBLIC PURPOSES AND EXEMPTION OR SPECIAL
16 TREATMENT FOR SPECIFIC TYPES OF TANGIBLE PERSONAL PROPERTY
17 Proposing amendments to Section 3 of Article VII of the
18 State Constitution to exempt from ad valorem taxation property
19 owned by a special district and used exclusively by it for
20 special district or public purposes and to authorize the
21 Legislature, by
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25 And the title is amended as follows:
26 On page 1, lines 2-13,
27 remove: all of said lines,
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29 and insert:
30 A joint resolution proposing amendments to
31 Section 3 of Article VII of the State
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hbd0022 08:49 am 00829-0041-392149
HOUSE AMENDMENT
717-135AX-32 Bill No. HJR 829, 1st Eng.
Amendment No. ___ (for drafter's use only)
1 Constitution, relating to finance and taxation,
2 to exempt from ad valorem taxation special
3 district property used exclusively for special
4 district or public purposes and to authorize
5 the Legislature to exempt specific types of
6 tangible personal property from ad valorem
7 taxation or ad valorem tax administration,
8 appraisal, and collection requirements and
9 procedures, or both, under certain
10 circumstances and creating Section 26 of
11 Article XII of the State Constitution, relating
12 to scheduling an effective date for such
13 amendments.
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File original & 9 copies 03/20/02
hbd0022 08:49 am 00829-0041-392149