House Bill hb0829e2

                                         HJR 829, Second Engrossed



  1                      House Joint Resolution

  2         A joint resolution proposing amendments to

  3         Section 3 of Article VII of the State

  4         Constitution, relating to finance and taxation,

  5         to exempt from ad valorem taxation special

  6         district property used exclusively for special

  7         district or public purposes and to authorize

  8         the Legislature to exempt specific types of

  9         tangible personal property from ad valorem

10         taxation or ad valorem tax administration,

11         appraisal, and collection requirements and

12         procedures, or both, under certain

13         circumstances and creating Section 26 of

14         Article XII of the State Constitution, relating

15         to scheduling an effective date for such

16         amendments.

17

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

19

20         That the amendments to Section 3 of Article VII of the

21  State Constitution and the creation of Section 26 of Article

22  XII of the State Constitution as set forth below are agreed to

23  and shall be submitted to the electors of Florida for approval

24  or rejection at the general election to be held in November

25  2002:

26                           ARTICLE VII

27                       FINANCE AND TAXATION

28         SECTION 3.  Taxes; exemptions.--

29         (a)  All property owned by a municipality or special

30  district and used exclusively by it for municipal or public

31  purposes or special district or public purposes, respectively,


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                                         HJR 829, Second Engrossed



  1  shall be exempt from taxation.  A municipality, owning

  2  property outside the municipality, may be required by general

  3  law to make payment to the taxing unit in which the property

  4  is located.  Such portions of property as are used

  5  predominantly for educational, literary, scientific, religious

  6  or charitable purposes may be exempted by general law from

  7  taxation.

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

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

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

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

12  widower or person who is blind or totally and permanently

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

14  than five hundred dollars.

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

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

17  subsection and general law, grant community and economic

18  development ad valorem tax exemptions to new businesses and

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

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

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

22  county or municipality voting on such question in a referendum

23  authorize the county or municipality to adopt such ordinances.

24  An exemption so granted shall apply to improvements to real

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

26  improvements to real property related to the expansion of an

27  existing business and shall also apply to tangible personal

28  property of such new business and tangible personal property

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

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

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


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                                         HJR 829, Second Engrossed



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

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

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

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

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

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

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

  8  renewable energy source device and to real property on which

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

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

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

12  years.

13         (e)  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 historic preservation ad

16  valorem tax exemptions to owners of historic properties.  This

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

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

19  exemption and the requirements for eligible properties must be

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

21  exemption may be granted to a property owner shall be

22  determined by general law.

23         (f)  If the legislature determines that it is not

24  economically cost-effective to appraise the value of, or

25  administer, assess, levy, and collect ad valorem taxes on,

26  specific types of tangible personal property, the legislature,

27  by general law, may exempt such property from ad valorem

28  taxation or from the uniform requirements and procedures of ad

29  valorem tax administration, appraisal, and collection, or

30  both.

31


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                                         HJR 829, Second Engrossed



  1                           ARTICLE XII

  2                             SCHEDULE

  3         SECTION 26.  Exemptions from ad valorem taxes or ad

  4  valorem requirements and procedures for specific types of

  5  tangible personal property.--The amendments to Section 3 of

  6  Article VII, relating to exempting special district property

  7  from ad valorem taxation and exempting specific types of

  8  tangible personal property from ad valorem taxation or from

  9  the uniform requirements and procedures of ad valorem tax

10  administration, appraisal, and collection, or both, shall take

11  effect January 1, 2003.

12         BE IT FURTHER RESOLVED that in accordance with the

13  requirements of section 101.161, Florida Statutes, the

14  substance of the amendment proposed herein shall appear on the

15  ballot as follows:

16  AD VALOREM TAXES: EXEMPTION FOR SPECIAL DISTRICT PROPERTY USED

17     FOR DISTRICT OR PUBLIC PURPOSES AND EXEMPTION OR SPECIAL

18    TREATMENT FOR SPECIFIC TYPES OF TANGIBLE PERSONAL PROPERTY

19         Proposing amendments to Section 3 of Article VII of the

20  State Constitution to exempt from ad valorem taxation property

21  owned by a special district and used exclusively by it for

22  special district or public purposes and to authorize the

23  Legislature, by general law, to exempt specific types of

24  tangible personal property from ad valorem taxation or from

25  the uniform requirements and procedures of ad valorem tax

26  administration, appraisal, and collection, or both, if the

27  appraisal of, or administration, assessment, levy, and

28  collection of, ad valorem taxes on such property is not

29  economically cost-effective, to take effect January 1, 2003,

30  if approved by the electorate.

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