Senate Bill sb1344

    Florida Senate - 2006                                 SJR 1344

    By Senator Bennett





    21-979-06                                          See HJR 443

  1                     Senate Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 3 of Article VII of the State

  4         Constitution to authorize property owned by a

  5         municipality or special district and used or

  6         leased and operated for certain purposes to be

  7         exempt from taxation as provided by general

  8         law.

  9  

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

11  

12         That the following amendment to Section 3 of Article

13  VII of the State Constitution is agreed to and shall be

14  submitted to the electors of this state for approval or

15  rejection at the next general election or at an earlier

16  special election specifically authorized by law for that

17  purpose:

18                           ARTICLE VII

19                       FINANCE AND TAXATION

20         Section 3.  Taxes; exemptions.--

21         (a)  All property owned by a municipality and used

22  exclusively by it for municipal or public purposes shall be

23  exempt from taxation. Any property owned by a municipality or

24  special district and used by it or leased and operated for

25  governmental-governmental or governmental-proprietary purposes

26  may be exempted from taxation as provided by general law. A

27  municipality, owning property outside the municipality, may be

28  required by general law to make payment to the taxing unit in

29  which the property is located. Such portions of property as

30  are used predominantly for educational, literary, scientific,

31  

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2006                                 SJR 1344
    21-979-06                                          See HJR 443




 1  religious or charitable purposes may be exempted by general

 2  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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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2006                                 SJR 1344
    21-979-06                                          See HJR 443




 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.

18         BE IT FURTHER RESOLVED that the following statement be

19  placed on the ballot:

20                     CONSTITUTIONAL AMENDMENT

21                      ARTICLE VII, SECTION 3

22         PROPERTY TAX EXEMPTIONS.--Proposing an amendment to the

23  State Constitution to authorize property owned by a

24  municipality or special district and used by it or leased and

25  operated for governmental-governmental or

26  governmental-proprietary purposes to be exempt from taxation

27  as provided by general law.

28  

29  

30  

31  

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CODING: Words stricken are deletions; words underlined are additions.