Senate Bill sb3042

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    Florida Senate - 2007                                 SJR 3042

    By Senator Baker





    20-2474-07                                     See CS/HJR 7095

  1                     Senate Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 3 of Article VII of the State

  4         Constitution to provide certain members of the

  5         military a credit for property taxes paid on

  6         homestead property.

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

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10         That the following amendment to Section 3 of Article

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

12  submitted to the electors of this state for approval or

13  rejection at the next general election or at an earlier

14  special election specifically authorized by law for that

15  purpose:

16                           ARTICLE VII

17                       FINANCE AND TAXATION

18         SECTION 3.  Taxes; exemptions; credits.--

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. A municipality, owning property outside

22  the municipality, may be required by general law to make

23  payment to the taxing unit in which the property is located.

24  Such portions of property as are used predominantly for

25  educational, literary, scientific, religious or charitable

26  purposes may be exempted by general law from taxation.

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

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

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

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

31  widower or person who is blind or totally and permanently

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    Florida Senate - 2007                                 SJR 3042
    20-2474-07                                     See CS/HJR 7095




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

 2  than five hundred dollars.

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

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

 5  subsection and general law, grant community and economic

 6  development ad valorem tax exemptions to new businesses and

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

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

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

10  county or municipality voting on such question in a referendum

11  authorize the county or municipality to adopt such ordinances.

12  An exemption so granted shall apply to improvements to real

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

14  improvements to real property related to the expansion of an

15  existing business and shall also apply to tangible personal

16  property of such new business and tangible personal property

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

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

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

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

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

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

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

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

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

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

27  renewable energy source device and to real property on which

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

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

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

31  years.

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    Florida Senate - 2007                                 SJR 3042
    20-2474-07                                     See CS/HJR 7095




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

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

 3  subsection and general law, grant historic preservation ad

 4  valorem tax exemptions to owners of historic properties. This

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

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

 7  exemption and the requirements for eligible properties must be

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

 9  exemption may be granted to a property owner shall be

10  determined by general law.

11         (f)  By general law and subject to definitions,

12  conditions, and procedures specified therein, each person who

13  is a member of the United States military, the military

14  reserves, or the Florida National Guard and who has received

15  the homestead exemption provided in Section 6(a) of this

16  Article at the time he or she is deployed on active duty

17  outside the continental United States, Alaska, or Hawaii shall

18  receive a credit for property taxes paid on the person's

19  homestead property based upon the number of days in a calendar

20  year that the person is deployed on active duty outside the

21  continental United States, Alaska, or Hawaii in support of

22  military operations designated by the legislature. Future ad

23  valorem taxes owed on the person's homestead property shall be

24  reduced by the amount of the credit until the credit is

25  exhausted.

26         BE IT FURTHER RESOLVED that the following statement be

27  placed on the ballot:

28                     CONSTITUTIONAL AMENDMENT

29                      ARTICLE VII, SECTION 3

30         FUTURE HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED

31  MILITARY PERSONNEL.--Proposing an amendment to the State

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    Florida Senate - 2007                                 SJR 3042
    20-2474-07                                     See CS/HJR 7095




 1  Constitution to authorize as provided by general law a credit

 2  for property taxes paid on homestead property owned by each

 3  person who is a member of the United States military, the

 4  military reserves, or the Florida National Guard and who has

 5  received the homestead exemption provided in s. 6(a), Art. VII

 6  of the State Constitution at the time he or she is deployed on

 7  active duty outside the continental United States, Alaska, or

 8  Hawaii, based upon the number of days in a calendar year that

 9  the person is deployed on active duty outside the continental

10  United States, Alaska, or Hawaii in support of military

11  operations designated by the Legislature, and provide for

12  reduction of future ad valorem taxes on such homestead

13  property by the amount of any credit remaining.

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