| 1 | House Joint Resolution |
| 2 | A joint resolution proposing an amendment to Section 3 of |
| 3 | Article VII of the State Constitution to authorize |
| 4 | property owned by a county, municipality, or special |
| 5 | district and used or leased and operated for certain |
| 6 | purposes to be exempt from taxation as provided by general |
| 7 | law. |
| 8 |
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| 9 | Be It Resolved by the Legislature of the State of Florida: |
| 10 |
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| 11 | That the following amendment to Section 3 of Article VII of |
| 12 | the State Constitution is agreed to and shall be submitted to |
| 13 | the electors of this state for approval or rejection at the next |
| 14 | general election or at an earlier special election specifically |
| 15 | authorized by law for that purpose: |
| 16 | ARTICLE VII |
| 17 | FINANCE AND TAXATION |
| 18 | SECTION 3. Taxes; exemptions.-- |
| 19 | (a) All property owned by a municipality and used |
| 20 | exclusively by it for municipal or public purposes shall be |
| 21 | exempt from taxation. Any property owned by a county, |
| 22 | municipality, or special district and used by it or leased and |
| 23 | operated for governmental-governmental or governmental- |
| 24 | proprietary purposes may be exempted from taxation as provided |
| 25 | by general law. A municipality, owning property outside the |
| 26 | municipality, may be required by general law to make payment to |
| 27 | the taxing unit in which the property is located. Such portions |
| 28 | of property as are used predominantly for educational, literary, |
| 29 | scientific, religious or charitable purposes may be exempted by |
| 30 | general law from taxation. |
| 31 | (b) There shall be exempt from taxation, cumulatively, to |
| 32 | every head of a family residing in this state, household goods |
| 33 | and personal effects to the value fixed by general law, not less |
| 34 | than one thousand dollars, and to every widow or widower or |
| 35 | person who is blind or totally and permanently disabled, |
| 36 | property to the value fixed by general law not less than five |
| 37 | hundred dollars. |
| 38 | (c) Any county or municipality may, for the purpose of its |
| 39 | respective tax levy and subject to the provisions of this |
| 40 | subsection and general law, grant community and economic |
| 41 | development ad valorem tax exemptions to new businesses and |
| 42 | expansions of existing businesses, as defined by general law. |
| 43 | Such an exemption may be granted only by ordinance of the county |
| 44 | or municipality, and only after the electors of the county or |
| 45 | municipality voting on such question in a referendum authorize |
| 46 | the county or municipality to adopt such ordinances. An |
| 47 | exemption so granted shall apply to improvements to real |
| 48 | property made by or for the use of a new business and |
| 49 | improvements to real property related to the expansion of an |
| 50 | existing business and shall also apply to tangible personal |
| 51 | property of such new business and tangible personal property |
| 52 | related to the expansion of an existing business. The amount or |
| 53 | limits of the amount of such exemption shall be specified by |
| 54 | general law. The period of time for which such exemption may be |
| 55 | granted to a new business or expansion of an existing business |
| 56 | shall be determined by general law. The authority to grant such |
| 57 | exemption shall expire ten years from the date of approval by |
| 58 | the electors of the county or municipality, and may be renewable |
| 59 | by referendum as provided by general law. |
| 60 | (d) By general law and subject to conditions specified |
| 61 | therein, there may be granted an ad valorem tax exemption to a |
| 62 | renewable energy source device and to real property on which |
| 63 | such device is installed and operated, to the value fixed by |
| 64 | general law not to exceed the original cost of the device, and |
| 65 | for the period of time fixed by general law not to exceed ten |
| 66 | years. |
| 67 | (e) Any county or municipality may, for the purpose of its |
| 68 | respective tax levy and subject to the provisions of this |
| 69 | subsection and general law, grant historic preservation ad |
| 70 | valorem tax exemptions to owners of historic properties. This |
| 71 | exemption may be granted only by ordinance of the county or |
| 72 | municipality. The amount or limits of the amount of this |
| 73 | exemption and the requirements for eligible properties must be |
| 74 | specified by general law. The period of time for which this |
| 75 | exemption may be granted to a property owner shall be determined |
| 76 | by general law. |
| 77 | BE IT FURTHER RESOLVED that the following statement be |
| 78 | placed on the ballot: |
| 79 | CONSTITUTIONAL AMENDMENT |
| 80 | ARTICLE VII, SECTION 3 |
| 81 | PROPERTY TAX EXEMPTIONS.--Proposing an amendment to the |
| 82 | State Constitution to authorize property owned by a county, |
| 83 | municipality, or special district and used by it or leased and |
| 84 | operated for governmental-governmental or governmental- |
| 85 | proprietary purposes to be exempt from taxation as provided by |
| 86 | general law. |