House Bill hb0833c1
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Florida House of Representatives - 2002 CS/HJR 833
By the Committee on Local Government & Veterans Affairs
and Representative Carassas
1 House Joint Resolution
2 A joint resolution proposing an amendment to
3 Section 3 of Article VII of the State
4 Constitution relating to a tax exemption for
5 certain property owned by municipalities or
6 special districts and used for specified
7 purposes.
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9 Be It Resolved by the Legislature of the State of Florida:
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11 That the following amendment to Section 3 of Article
12 VII of the State Constitution is agreed to and shall be
13 submitted to the electors of this state for approval or
14 rejection at the next general election, or at an earlier
15 special election specifically authorized by law for that
16 purpose, and, if approved, shall take effect January 1, 2003:
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18 ARTICLE VII
19 FINANCE AND TAXATION
20 SECTION 3. Taxes; exemptions.--
21 (a) All property owned by a municipality or special
22 district and used exclusively by it for governmental or
23 municipal or public purposes shall be exempt from taxation.
24 All property not otherwise exempt from taxation owned by a
25 municipality or by a special district and used for the
26 purposes of transportation of passengers or cargo at airports
27 or deepwater seaports or used for purposes for which public
28 funds may be expended may be exempted from taxation as
29 provided by general law. A municipality, owning property
30 outside the municipality, may be required by general law to
31 make payment to the taxing unit in which the property is
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Florida House of Representatives - 2002 CS/HJR 833
171-668-02
1 located. Such portions of property as are used predominantly
2 for educational, literary, scientific, religious or charitable
3 purposes may be exempted by general law from 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 House of Representatives - 2002 CS/HJR 833
171-668-02
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 BE IT FURTHER RESOLVED that the following statement be
21 placed on the ballot:
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23 CONSTITUTIONAL AMENDMENT
24 ARTICLE VII, SECTION 3
25 TAXATION OF MUNICIPAL OR SPECIAL-DISTRICT
26 PROPERTY.--Proposing an amendment to the State Constitution to
27 provide that municipal or special-district property used for
28 governmental or municipal purposes is exempt from taxation, to
29 remove the requirement that municipal property be used
30 exclusively for municipal or public purposes to be exempt from
31 taxation, and to authorize the Legislature to enact general
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Florida House of Representatives - 2002 CS/HJR 833
171-668-02
1 laws to exempt from taxation municipal or special-district
2 property used for transporting passengers or cargo at airports
3 or deepwater seaports or used for purposes for which public
4 funds may be expended.
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