House Bill hb0833
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Florida House of Representatives - 2002 HJR 833
By Representative Carassas
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 tax exemption for
6 property owned by municipalities or special
7 districts.
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9 Be It Resolved by the Legislature of the State of Florida:
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11 That the amendment to Section 3 of Article VII and the
12 creation of Section 26 of Article XII of the State
13 Constitution set forth below are agreed to and shall be
14 submitted to the electors of Florida for approval or rejection
15 at the general election to be held in November 2002:
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17 ARTICLE VII
18 FINANCE AND TAXATION
19 SECTION 3. Taxes; exemptions.--
20 (a) All property owned by a municipality or special
21 district and used exclusively by it for governmental or
22 municipal or public purposes shall be exempt from taxation.
23 All property not otherwise exempt from taxation owned by a
24 municipality or by a special district and used for the
25 purposes of transportation of passengers or cargo at airports
26 or deepwater seaports or used for purposes for which public
27 funds may be expended may be exempted from taxation as
28 provided by general law. A municipality, owning property
29 outside the municipality, may be required by general law to
30 make payment to the taxing unit in which the property is
31 located. Such portions of property as are used predominantly
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Florida House of Representatives - 2002 HJR 833
757-119-02
1 for educational, literary, scientific, religious or charitable
2 purposes may be exempted by general law from 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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Florida House of Representatives - 2002 HJR 833
757-119-02
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
22 property.--The amendment to Section 3 of Article VII relating
23 to tax exemption for municipal or special district property
24 shall take effect January 1, 2003.
25 BE IT FURTHER RESOLVED that in accordance with the
26 requirements of section 101.161, Florida Statutes, the title
27 and substance of the amendment proposed herein shall appear on
28 the ballot as follows:
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30 TAXATION OF MUNICIPAL OR SPECIAL DISTRICT PROPERTY
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Florida House of Representatives - 2002 HJR 833
757-119-02
1 Revises provisions which provide an ad valorem tax
2 exemption for property owned by a municipality, to require
3 that, to qualify for exemption, such property must be used for
4 governmental or municipal purposes, rather than be used
5 exclusively by the municipality for municipal or public
6 purposes, and includes special district property within such
7 exemption. Authorizes the Legislature to enact general laws to
8 exempt from taxation municipal or special district property
9 used for transporting passengers or cargo at airports or
10 deepwater seaports or used for purposes for which public funds
11 may be expended.
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