| 1 | The Local Government Council recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | House Joint Resolution |
| 6 | A joint resolution proposing an amendment to Section 3 of |
| 7 | Article VII of the State Constitution to exempt from |
| 8 | taxation property owned by a municipality and used |
| 9 | exclusively for governmental purposes and to authorize all |
| 10 | property owned by a municipality not otherwise exempt from |
| 11 | taxation or by a special district and used or leased and |
| 12 | operated for certain purposes to be exempted from taxation |
| 13 | as provided by general law. |
| 14 |
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| 15 | Be It Resolved by the Legislature of the State of Florida: |
| 16 |
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| 17 | That the following amendment to Section 3 of Article VII of |
| 18 | the State Constitution is agreed to and shall be submitted to |
| 19 | the electors of this state for approval or rejection at the next |
| 20 | general election or at an earlier special election specifically |
| 21 | authorized by law for that purpose: |
| 22 | ARTICLE VII |
| 23 | FINANCE AND TAXATION |
| 24 | SECTION 3. Taxes; exemptions.-- |
| 25 | (a) All property owned by a municipality and used |
| 26 | exclusively by it for governmental, municipal, or public |
| 27 | purposes shall be exempt from taxation. All property owned by a |
| 28 | municipality not otherwise exempt from taxation or by a special |
| 29 | district and used for airport, seaport, or public purposes, as |
| 30 | defined by general law, and other uses that are incidental |
| 31 | thereto, may be exempted from taxation as provided by general |
| 32 | law. A municipality, owning property outside the municipality, |
| 33 | may be required by general law to make payment to the taxing |
| 34 | unit in which the property is located. Such portions of property |
| 35 | as are used predominantly for educational, literary, scientific, |
| 36 | religious or charitable purposes may be exempted by general law |
| 37 | from taxation. |
| 38 | (b) There shall be exempt from taxation, cumulatively, to |
| 39 | every head of a family residing in this state, household goods |
| 40 | and personal effects to the value fixed by general law, not less |
| 41 | than one thousand dollars, and to every widow or widower or |
| 42 | person who is blind or totally and permanently disabled, |
| 43 | property to the value fixed by general law not less than five |
| 44 | hundred dollars. |
| 45 | (c) Any county or municipality may, for the purpose of its |
| 46 | respective tax levy and subject to the provisions of this |
| 47 | subsection and general law, grant community and economic |
| 48 | development ad valorem tax exemptions to new businesses and |
| 49 | expansions of existing businesses, as defined by general law. |
| 50 | Such an exemption may be granted only by ordinance of the county |
| 51 | or municipality, and only after the electors of the county or |
| 52 | municipality voting on such question in a referendum authorize |
| 53 | the county or municipality to adopt such ordinances. An |
| 54 | exemption so granted shall apply to improvements to real |
| 55 | property made by or for the use of a new business and |
| 56 | improvements to real property related to the expansion of an |
| 57 | existing business and shall also apply to tangible personal |
| 58 | property of such new business and tangible personal property |
| 59 | related to the expansion of an existing business. The amount or |
| 60 | limits of the amount of such exemption shall be specified by |
| 61 | general law. The period of time for which such exemption may be |
| 62 | granted to a new business or expansion of an existing business |
| 63 | shall be determined by general law. The authority to grant such |
| 64 | exemption shall expire ten years from the date of approval by |
| 65 | the electors of the county or municipality, and may be renewable |
| 66 | by referendum as provided by general law. |
| 67 | (d) By general law and subject to conditions specified |
| 68 | therein, there may be granted an ad valorem tax exemption to a |
| 69 | renewable energy source device and to real property on which |
| 70 | such device is installed and operated, to the value fixed by |
| 71 | general law not to exceed the original cost of the device, and |
| 72 | for the period of time fixed by general law not to exceed ten |
| 73 | years. |
| 74 | (e) Any county or municipality may, for the purpose of its |
| 75 | respective tax levy and subject to the provisions of this |
| 76 | subsection and general law, grant historic preservation ad |
| 77 | valorem tax exemptions to owners of historic properties. This |
| 78 | exemption may be granted only by ordinance of the county or |
| 79 | municipality. The amount or limits of the amount of this |
| 80 | exemption and the requirements for eligible properties must be |
| 81 | specified by general law. The period of time for which this |
| 82 | exemption may be granted to a property owner shall be determined |
| 83 | by general law. |
| 84 | BE IT FURTHER RESOLVED that the following statement be |
| 85 | placed on the ballot: |
| 86 | CONSTITUTIONAL AMENDMENT |
| 87 | ARTICLE VII, SECTION 3 |
| 88 | PROPERTY TAX EXEMPTIONS.--Proposing an amendment to the |
| 89 | State Constitution to exempt from taxation property owned by a |
| 90 | municipality and used by the municipality exclusively for |
| 91 | governmental purposes and to authorize all property owned by a |
| 92 | municipality not otherwise exempt from taxation or by a special |
| 93 | district and used for airport, seaport, or public purposes and |
| 94 | other uses that are incidental to such purposes to be exempted |
| 95 | from taxation as provided by general law. |