| 1 | Representative(s) Gelber offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove line(s) 22-383 and insert: |
| 5 | That the following amendments to Sections 3, 4, and 9 of |
| 6 | Article VII and the creation of Section 19 of Article VII and |
| 7 | Section 27 of Article XII of the State Constitution are agreed |
| 8 | to and shall be submitted to the electors of this state for |
| 9 | approval or rejection at the next general election or at an |
| 10 | earlier special election specifically authorized by law for that |
| 11 | purpose: |
| 12 | ARTICLE VII |
| 13 | FINANCE AND TAXATION |
| 14 | SECTION 3. Taxes; exemptions.-- |
| 15 | (a) All property owned by a municipality and used |
| 16 | exclusively by it for municipal or public purposes shall be |
| 17 | exempt from taxation. A municipality, owning property outside |
| 18 | the municipality, may be required by general law to make payment |
| 19 | to the taxing unit in which the property is located. Such |
| 20 | portions of property as are used predominantly for educational, |
| 21 | literary, scientific, religious or charitable purposes may be |
| 22 | exempted by general law from taxation. |
| 23 | (b) There shall be exempt from taxation, cumulatively, to |
| 24 | every head of a family residing in this state, household goods |
| 25 | and personal effects to the value fixed by general law, not less |
| 26 | than one thousand dollars, and to every widow or widower or |
| 27 | person who is blind or totally and permanently disabled, |
| 28 | property to the value fixed by general law not less than five |
| 29 | hundred dollars. |
| 30 | (c) Any county or municipality may, for the purpose of its |
| 31 | respective tax levy and subject to the provisions of this |
| 32 | subsection and general law, grant community and economic |
| 33 | development ad valorem tax exemptions to new businesses and |
| 34 | expansions of existing businesses, as defined by general law. |
| 35 | Such an exemption may be granted only by ordinance of the county |
| 36 | or municipality, and only after the electors of the county or |
| 37 | municipality voting on such question in a referendum authorize |
| 38 | the county or municipality to adopt such ordinances. An |
| 39 | exemption so granted shall apply to improvements to real |
| 40 | property made by or for the use of a new business and |
| 41 | improvements to real property related to the expansion of an |
| 42 | existing business and shall also apply to tangible personal |
| 43 | property of such new business and tangible personal property |
| 44 | related to the expansion of an existing business. The amount or |
| 45 | limits of the amount of such exemption shall be specified by |
| 46 | general law. The period of time for which such exemption may be |
| 47 | granted to a new business or expansion of an existing business |
| 48 | shall be determined by general law. The authority to grant such |
| 49 | exemption shall expire ten years from the date of approval by |
| 50 | the electors of the county or municipality, and may be renewable |
| 51 | by referendum as provided by general law. |
| 52 | (d) By general law and subject to conditions specified |
| 53 | therein, there may be granted an ad valorem tax exemption to a |
| 54 | renewable energy source device and to real property on which |
| 55 | such device is installed and operated, to the value fixed by |
| 56 | general law not to exceed the original cost of the device, and |
| 57 | for the period of time fixed by general law not to exceed ten |
| 58 | years. |
| 59 | (e) Any county or municipality may, for the purpose of its |
| 60 | respective tax levy and subject to the provisions of this |
| 61 | subsection and general law, grant historic preservation ad |
| 62 | valorem tax exemptions to owners of historic properties. This |
| 63 | exemption may be granted only by ordinance of the county or |
| 64 | municipality. The amount or limits of the amount of this |
| 65 | exemption and the requirements for eligible properties must be |
| 66 | specified by general law. The period of time for which this |
| 67 | exemption may be granted to a property owner shall be determined |
| 68 | by general law. |
| 69 | (f) By general law and subject to conditions specified |
| 70 | therein, tangible personal property up to a value of twenty-five |
| 71 | thousand dollars shall be exempt from taxation. |
| 72 | SECTION 4. Taxation; assessments.--By general law |
| 73 | regulations shall be prescribed which shall secure a just |
| 74 | valuation of all property for ad valorem taxation, provided: |
| 75 | (a) Agricultural land, land producing high water recharge |
| 76 | to Florida's aquifers, or land used exclusively for |
| 77 | noncommercial recreational purposes may be classified by general |
| 78 | law and assessed solely on the basis of character or use. |
| 79 | (b) Pursuant to general law tangible personal property |
| 80 | held for sale as stock in trade and livestock may be valued for |
| 81 | taxation at a specified percentage of its value, may be |
| 82 | classified for tax purposes, or may be exempted from taxation. |
| 83 | (c) All persons entitled to a homestead exemption under |
| 84 | Section 6 of this Article shall have their homestead assessed at |
| 85 | just value as of January 1 of the year following the effective |
| 86 | date of this amendment. This assessment shall change only as |
| 87 | provided herein. |
| 88 | (1) Assessments subject to this provision shall be changed |
| 89 | annually on January 1st of each year; but those changes in |
| 90 | assessments shall not exceed the lower of the following, but the |
| 91 | total benefit provided by this paragraph shall not exceed four |
| 92 | times the median just value of all homestead properties located |
| 93 | in the county the property is located as such just value existed |
| 94 | on January 1, 2007. A person may apply to a replacement |
| 95 | homestead property one half the benefit granted by this |
| 96 | paragraph not to exceed three hundred thousand dollars, provided |
| 97 | the replacement property's just value is greater than the prior |
| 98 | property's just value and one half the benefit not to exceed |
| 99 | three hundred thousand dollars or one half the value of the |
| 100 | replacement property, whichever is less, when the replacement |
| 101 | property's just value is less than the prior property's just |
| 102 | value: |
| 103 | a. Three percent (3%) of the assessment for the prior |
| 104 | year. |
| 105 | b. The percent change in the Consumer Price Index for all |
| 106 | urban consumers, U.S. City Average, all items 1967=100, or |
| 107 | successor reports for the preceding calendar year as initially |
| 108 | reported by the United States Department of Labor, Bureau of |
| 109 | Labor Statistics. |
| 110 | (2) No assessment shall exceed just value. |
| 111 | (3) After any change of ownership, as provided by general |
| 112 | law, homestead property shall be assessed at just value as of |
| 113 | January 1 of the following year. Thereafter, the homestead shall |
| 114 | be assessed as provided herein. |
| 115 | (4) New homestead property shall be assessed at just value |
| 116 | as of January 1st of the year following the establishment of the |
| 117 | homestead. That assessment shall only change as provided herein. |
| 118 | (5) Changes, additions, reductions, or improvements to |
| 119 | homestead property shall be assessed as provided for by general |
| 120 | law; provided, however, after the adjustment for any change, |
| 121 | addition, reduction, or improvement, the property shall be |
| 122 | assessed as provided herein. |
| 123 | (6) In the event of a termination of homestead status, the |
| 124 | property shall be assessed as provided by general law. |
| 125 | (7) The provisions of this amendment are severable. If any |
| 126 | of the provisions of this amendment shall be held |
| 127 | unconstitutional by any court of competent jurisdiction, the |
| 128 | decision of such court shall not affect or impair any remaining |
| 129 | provisions of this amendment. |
| 130 | (d) The legislature may, by general law, for assessment |
| 131 | purposes and subject to the provisions of this subsection, allow |
| 132 | counties and municipalities to authorize by ordinance that |
| 133 | historic property may be assessed solely on the basis of |
| 134 | character or use. Such character or use assessment shall apply |
| 135 | only to the jurisdiction adopting the ordinance. The |
| 136 | requirements for eligible properties must be specified by |
| 137 | general law. |
| 138 | (e) A county may, in the manner prescribed by general law, |
| 139 | provide for a reduction in the assessed value of homestead |
| 140 | property to the extent of any increase in the assessed value of |
| 141 | that property which results from the construction or |
| 142 | reconstruction of the property for the purpose of providing |
| 143 | living quarters for one or more natural or adoptive grandparents |
| 144 | or parents of the owner of the property or of the owner's spouse |
| 145 | if at least one of the grandparents or parents for whom the |
| 146 | living quarters are provided is 62 years of age or older. Such a |
| 147 | reduction may not exceed the lesser of the following: |
| 148 | (1) The increase in assessed value resulting from |
| 149 | construction or reconstruction of the property. |
| 150 | (2) Twenty percent of the total assessed value of the |
| 151 | property as improved. |
| 152 | SECTION 9. Local taxes.-- |
| 153 | (a) Counties, school districts, and municipalities shall, |
| 154 | and special districts may, be authorized by law to levy ad |
| 155 | valorem taxes and may be authorized by general law to levy other |
| 156 | taxes, for their respective purposes, except ad valorem taxes on |
| 157 | intangible personal property and taxes prohibited by this |
| 158 | constitution. |
| 159 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 160 | payment of bonds and taxes levied for periods not longer than |
| 161 | two years when authorized by vote of the electors who are the |
| 162 | owners of freeholds therein not wholly exempt from taxation, |
| 163 | shall not be levied in excess of the following millages upon the |
| 164 | assessed value of real estate and tangible personal property: |
| 165 | for all county purposes, ten mills; for all municipal purposes, |
| 166 | ten mills; for all school purposes, ten mills; for water |
| 167 | management purposes for the northwest portion of the state lying |
| 168 | west of the line between ranges two and three east, 0.05 mill; |
| 169 | for water management purposes for the remaining portions of the |
| 170 | state, 1.0 mill; and for all other special districts a millage |
| 171 | authorized by law approved by vote of the electors who are |
| 172 | owners of freeholds therein not wholly exempt from taxation. A |
| 173 | county furnishing municipal services may, to the extent |
| 174 | authorized by law, levy additional taxes within the limits fixed |
| 175 | for municipal purposes. |
| 176 | (c) Subject to the limitations provided for in subsection |
| 177 | (b): |
| 178 | (1)a. Ad valorem taxes may not be levied in excess of a |
| 179 | millage rate equal to the rolled-back rate adjusted by the |
| 180 | percentage change in the Consumer Price Index for all urban |
| 181 | consumers, U.S. City Average, all items 1982-84 = 100, or |
| 182 | successor reports, for the 12-month period through June prior to |
| 183 | the beginning of the fiscal year as initially reported by the |
| 184 | United States Department of Labor, Bureau of Labor Statistics. |
| 185 | For purposes of this paragraph, the term "rolled-back rate" |
| 186 | means a millage rate that, exclusive of new construction, |
| 187 | additions to structures, deletions, increases in the value of |
| 188 | improvements that have undergone a substantial rehabilitation |
| 189 | that increased the assessed value of such improvements by at |
| 190 | least one hundred percent, and property added due to geographic |
| 191 | boundary changes, will provide the same ad valorem tax revenue |
| 192 | for each taxing authority as was levied during the immediately |
| 193 | preceding year. The rolled-back rate applicable for the year |
| 194 | tangible personal property is first exempt pursuant to Section 3 |
| 195 | of this Article or homestead property is first exempt pursuant |
| 196 | to Section (6)(h) or (i) or Section 19 of this Article shall be |
| 197 | calculated by using the ad valorem tax revenue levied during the |
| 198 | immediately preceding year reduced by the taxes levied on the |
| 199 | property being first exempt. |
| 200 | b. This paragraph does not apply to taxing authorities |
| 201 | that have levied ad valorem taxes for less than five years and |
| 202 | to millage rates required by the legislature to be levied by |
| 203 | school boards as required local effort from ad valorem taxes. |
| 204 | (2)a. For the fiscal year beginning October 1, 2008, ad |
| 205 | valorem taxes may not be levied in excess of the maximum millage |
| 206 | rate that would have resulted from the application of paragraph |
| 207 | (1) if paragraph (1) had been in effect beginning on January 1, |
| 208 | 2004, and had been applied each year up to and including the |
| 209 | fiscal year beginning October 1, 2007. |
| 210 | b. A taxing authority that begins levying taxes after |
| 211 | January 1, 1999, may not levy ad valorem taxes in excess of the |
| 212 | maximum millage rate that would have resulted from the |
| 213 | application of paragraph (1) if paragraph (1) had been in effect |
| 214 | in the fifth full fiscal year in which the authority levied ad |
| 215 | valorem taxes and had been applied up to and including the |
| 216 | fiscal year beginning October 1, 2007. |
| 217 | c. This paragraph does not apply to ad valorem taxes |
| 218 | levied by school districts and independent special districts as |
| 219 | defined by general law. By general law and subject to conditions |
| 220 | specified therein, the legislature shall exempt taxes levied by |
| 221 | hospital and health care districts, children's services |
| 222 | districts, fiscally constrained counties, municipalities located |
| 223 | in a county considered a fiscally constrained county pursuant to |
| 224 | general law, and municipalities located in a rural area of |
| 225 | critical economic concern established pursuant to general law |
| 226 | from the provisions of this paragraph. |
| 227 | (3) Ad valorem taxes may be levied in excess of the |
| 228 | limitations provided in this subsection upon approval by a |
| 229 | unanimous vote of the full membership of the governing body |
| 230 | adopting the millage rate. |
| 231 | (4) This subsection does not apply to ad valorem taxes |
| 232 | levied for the payment of bonds issued pursuant to Section 12 of |
| 233 | this Article or levied for periods not longer than two years |
| 234 | when authorized by a vote of the electors. |
| 235 | (d) The aggregate amount of required local effort for all |
| 236 | school districts collectively to be raised from ad valorem taxes |
| 237 | each year may not exceed the aggregate amount required in the |
| 238 | immediately preceding prior year, adjusted by the percentage |
| 239 | that additions to the ad valorem tax base represent to the |
| 240 | entire ad valorem tax base and by the percentage change in the |
| 241 | Consumer Price Index for all urban consumers, U.S. City Average, |
| 242 | all items 1982-84 = 100, or successor reports, for the 12-month |
| 243 | period through June prior to the beginning of the fiscal year as |
| 244 | initially reported by the United States Department of Labor, |
| 245 | Bureau of Labor Statistics. For purposes of this subsection, the |
| 246 | term "additions to the ad valorem tax base" means new |
| 247 | construction, additions to structures, deletions, increases in |
| 248 | the value of improvements that have undergone a substantial |
| 249 | rehabilitation that increased the assessed value of such |
| 250 | improvements by at least one hundred percent, and property added |
| 251 | due to geographic boundary changes. |
| 252 | SECTION 19. Increased state sales and use tax.-- |
| 253 | (a) Beginning July 1, 2008, the tax imposed on any |
| 254 | transaction or use currently or hereafter subject to tax |
| 255 | pursuant to the provisions of chapter 212, Florida Statutes, is |
| 256 | increased by adding one percent to the tax rate imposed by |
| 257 | chapter 212, Florida Statutes. Exemptions from the tax imposed |
| 258 | pursuant to chapter 212, Florida Statutes, adopted by general |
| 259 | law, shall apply to the tax increase provided by this section. |
| 260 | (b) The proceeds of the tax increase provided by this |
| 261 | section shall be set aside for distribution to school districts |
| 262 | and shall replace the imposition of the required local effort |
| 263 | for all school districts collectively that has historically been |
| 264 | raised from ad valorem taxes each year from persons who qualify |
| 265 | for an exemption under Section 6 of this Article. |
| 266 | (c) Proceeds received by a school district shall be used, |
| 267 | prior to any other purpose, to the extent necessary for payments |
| 268 | relating to bonds or any similar financial obligations, paid |
| 269 | from or secured by ad valorem tax revenues, that are outstanding |
| 270 | on the effective date of this amendment, including any |
| 271 | subsequent refunding of such bonds or other similar financial |
| 272 | obligations. |
| 273 | ARTICLE XII |
| 274 | SCHEDULE |
| 275 | SECTION 27. Property tax relief reform; nonseverability.-- |
| 276 | (a) The amendments to Sections 3, 4, and 9 of Article VII |
| 277 | and the creation of Section 19 of Article VII and this section |
| 278 | of this constitution contained in this revision shall take |
| 279 | effect January 1, 2008. |
| 280 | (b) The amendments to Sections 3, 4, and 9 of Article VII |
| 281 | and the creation of Section 19 of Article VII of this |
| 282 | constitution contained in this revision are not severable. If |
| 283 | any portion of this revision is held invalid under any provision |
| 284 | of this constitution, the effect of such declaration shall be |
| 285 | that the amendments to Sections 3, 4, and 9 of Article VII and |
| 286 | the creation of Section 19 of Article VII of this constitution |
| 287 | contained in this revision shall be null, void, and without |
| 288 | effect. |
| 289 |
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| 290 |
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| 291 | == B A L L O T S T A T E M E N T A M E N D M E N T == |
| 292 | Remove line(s) 387-416 and insert: |
| 293 | ARTICLE VII, SECTIONS 3, 4, 9, 19 |
| 294 | ARTICLE XII, SECTION 27 |
| 295 | PROPERTY TAX EXEMPTIONS; DISCRETIONARY SALES SURTAXES; AD |
| 296 | VALOREM TAX MILLAGE LIMITATION; INCREASED SALES TAX.--Proposing |
| 297 | amendment of the State Constitution to provide for a $25,000 |
| 298 | exemption from ad valorem taxes for tangible personal property; |
| 299 | to limit the benefit of the Save Our Homes cap to four times the |
| 300 | median just value of all homestead properties located in a |
| 301 | county and to provide for portability of the homestead exemption |
| 302 | to replacement homestead property, subject to specified |
| 303 | limitations; to provide that counties may grant homestead |
| 304 | property an exemption from all ad valorem tax levies other than |
| 305 | school district levies together with the imposition of a |
| 306 | discretionary sales surtax of up to 1 percent upon approval by |
| 307 | referendum and authorize the qualified electors to petition for |
| 308 | a referendum providing for the exemption and imposing the |
| 309 | surtax; to provide that school districts may grant homestead |
| 310 | property an exemption from all school district ad valorem tax |
| 311 | levies together with the imposition of a discretionary sales |
| 312 | surtax of up to 0.5 percent upon approval by referendum and |
| 313 | authorize the qualified electors to petition for a referendum |
| 314 | providing for the exemption and imposing the surtax; to provide |
| 315 | a methodology for limiting increases in ad valorem taxes, |
| 316 | including an override by a unanimous vote of the governing body |
| 317 | levying the millage; to limit the aggregate amount of required |
| 318 | local effort for all school districts collectively; to increase |
| 319 | the state sales and use tax by 1 percent, dedicate the increased |
| 320 | revenues to replacing the required local effort for all school |
| 321 | districts collectively, and provide for distribution and |
| 322 | application of such revenues; to require that provisions of the |
| 323 | revision are not severable such that if any are held invalid, |
| 324 | all will be invalid; and to provide an effective date of January |
| 325 | 1, 2008. |
| 326 |
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| 327 |
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| 328 | ======= T I T L E A M E N D M E N T ======= |
| 329 | Remove line(s) 2-18 and insert: |
| 330 | A joint resolution proposing amendments to Sections 3, 4, |
| 331 | and 9 of Article VII and the creation of Section 19 of |
| 332 | Article VII and Section 27 of Article XII of the State |
| 333 | Constitution to provide for an ad valorem tax exemption |
| 334 | for tangible personal property, limit the benefit of the |
| 335 | Save Our Homes cap and provide for portability of the |
| 336 | homestead exemption, authorize counties and school |
| 337 | districts to grant a homestead property exemption and |
| 338 | impose a discretionary sales surtax upon approval by |
| 339 | referendum, authorize qualified electors to petition for a |
| 340 | grant of the homestead exemption and imposition of the |
| 341 | surtax, provide a methodology for limiting increases in ad |
| 342 | valorem taxes, increase the state sales and use tax to |
| 343 | replace school district revenues lost from not imposing a |
| 344 | required local effort on homestead property, and provide |
| 345 | applicability, nonseverability, and an effective date. |