House Bill hb0079E

    Florida House of Representatives - 2002               HJR 79-E

        By Representative Carassas






  1                      House Joint Resolution

  2         A joint resolution proposing amendments to

  3         Section 3 of Article VII of the State

  4         Constitution relating to tax exemptions for

  5         certain property owned by municipalities or

  6         special districts and used for specified

  7         purposes and an exemption for specific types of

  8         tangible personal property from ad valorem

  9         taxation or ad valorem tax administration,

10         appraisal, and collection requirements and

11         procedures, and proposing the creation of

12         Section 26 of Article XII of the State

13         Constitution to schedule an effective date for

14         such exemptions.

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

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18         That the following amendments to Section 3 of Article

19  VII of the State Constitution and creation of Section 26 of

20  Article XII of the State Constitution are agreed to and shall

21  be submitted to the electors of this state for approval or

22  rejection at a special election specifically authorized by law

23  for 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 governmental or

29  municipal or public purposes shall be exempt from taxation.

30  All property not otherwise exempt from taxation that is owned

31  by a municipality or by a special district and used for the

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    Florida House of Representatives - 2002               HJR 79-E

    757-119B-02E






  1  purposes of transportation of passengers or cargo at airports

  2  or deepwater seaports or used for other public purposes, as

  3  defined by general law, may be exempted from taxation as

  4  provided by general law. Any general law authorizing such

  5  exemptions shall not be effective, as to property owned by a

  6  municipality, unless the municipality that owns such property

  7  adopts an ordinance that specifically gives effect to such

  8  general law for all such property owned by that municipality,

  9  or, as to property owned by a special district, unless the

10  county in which such special district is located adopts an

11  ordinance that specifically gives effect to such general law

12  for all such property owned by all special districts located

13  in such county. The repeal of any such ordinance shall not be

14  effective as to any use of such property that began prior to

15  the effective date of such repeal. A municipality, owning

16  property outside the municipality, may be required by general

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

18  is located.  Such portions of property as are used

19  predominantly for educational, literary, scientific, religious

20  or charitable purposes may be exempted by general law from

21  taxation.

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

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

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

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

26  widower or person who is blind or totally and permanently

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

28  than five hundred dollars.

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

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

31  subsection and general law, grant community and economic

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    Florida House of Representatives - 2002               HJR 79-E

    757-119B-02E






  1  development ad valorem tax exemptions to new businesses and

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

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

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

  5  county or municipality voting on such question in a referendum

  6  authorize the county or municipality to adopt such ordinances.

  7  An exemption so granted shall apply to improvements to real

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

  9  improvements to real property related to the expansion of an

10  existing business and shall also apply to tangible personal

11  property of such new business and tangible personal property

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

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

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

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

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

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

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

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

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

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

22  renewable energy source device and to real property on which

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

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

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

26  years.

27         (e)  Any county or municipality may, for the purpose of

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

29  subsection and general law, grant historic preservation ad

30  valorem tax exemptions to owners of historic properties.  This

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

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    Florida House of Representatives - 2002               HJR 79-E

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

  2  exemption and the requirements for eligible properties must be

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

  4  exemption may be granted to a property owner shall be

  5  determined by general law.

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

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

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

  9  specific types of tangible personal property, the legislature,

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

11  taxation or from the uniform requirements and procedures of ad

12  valorem tax administration, appraisal, and collection, or

13  both.

14                           ARTICLE XII

15                             SCHEDULE

16         SECTION 26.  Exemptions from ad valorem taxes or ad

17  valorem requirements and procedures for specific types of

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

19  Article VII, relating to exempting special district property

20  from ad valorem taxation, exempting property owned by a

21  municipality or special district from ad valorem taxation and

22  used for the transportation of passengers or cargo at airports

23  or deepwater seaports or used for public purposes, as defined

24  by general law, and exempting specific types of tangible

25  personal property from ad valorem taxation or from ad valorem

26  tax administration, appraisal, and collection uniform

27  requirements and procedures, or both, shall take effect

28  January 1, 2003.

29         BE IT FURTHER RESOLVED that the following statement be

30  placed on the ballot:

31                     CONSTITUTIONAL AMENDMENT

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    Florida House of Representatives - 2002               HJR 79-E

    757-119B-02E






  1                      ARTICLE VII, SECTION 3

  2         TAXATION OF MUNICIPAL OR SPECIAL-DISTRICT PROPERTY AND

  3  TANGIBLE PERSONAL PROPERTY.--Proposing amendments to the State

  4  Constitution to exempt from taxation municipal or

  5  special-district property used exclusively for governmental or

  6  municipal purposes, to authorize the Legislature to exempt

  7  from taxation municipal or special-district property used for

  8  transporting passengers or cargo at airports or deepwater

  9  seaports or used for public purposes and to prescribe local

10  ordinance requirements, conditions, and criteria for exempting

11  such property, to authorize the Legislature to exempt specific

12  types of tangible personal property from ad valorem taxation

13  or ad valorem tax administration, appraisal, and collection

14  requirements and procedures, and to provide an effective date

15  for such amendments.

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