CS/HJR 7095

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 3 of
3	Article VII of the State Constitution to provide certain
4	members of the military a credit for property taxes paid
5	on homestead property.
6
7	Be It Resolved by the Legislature of the State of Florida:
8
9	That the following amendment to Section 3 of Article VII of
10	the State Constitution is agreed to and shall be submitted to
11	the electors of this state for approval or rejection at the next
12	general election or at an earlier special election specifically
13	authorized by law for that purpose:
14	ARTICLE VII
15	FINANCE AND TAXATION
16	SECTION 3.  Taxes; exemptions; credits.--
17	(a)  All property owned by a municipality and used
18	exclusively by it for municipal or public purposes shall be
19	exempt from taxation. A municipality, owning property outside
20	the municipality, may be required by general law to make payment
21	to the taxing unit in which the property is located. Such
22	portions of property as are used predominantly for educational,
23	literary, scientific, religious or charitable purposes may be
24	exempted by general law from taxation.
25	(b)  There shall be exempt from taxation, cumulatively, to
26	every head of a family residing in this state, household goods
27	and personal effects to the value fixed by general law, not less
28	than one thousand dollars, and to every widow or widower or
29	person who is blind or totally and permanently disabled,
30	property to the value fixed by general law not less than five
31	hundred dollars.
32	(c)  Any county or municipality may, for the purpose of its
33	respective tax levy and subject to the provisions of this
34	subsection and general law, grant community and economic
35	development ad valorem tax exemptions to new businesses and
36	expansions of existing businesses, as defined by general law.
37	Such an exemption may be granted only by ordinance of the county
38	or municipality, and only after the electors of the county or
39	municipality voting on such question in a referendum authorize
40	the county or municipality to adopt such ordinances. An
41	exemption so granted shall apply to improvements to real
42	property made by or for the use of a new business and
43	improvements to real property related to the expansion of an
44	existing business and shall also apply to tangible personal
45	property of such new business and tangible personal property
46	related to the expansion of an existing business. The amount or
47	limits of the amount of such exemption shall be specified by
48	general law. The period of time for which such exemption may be
49	granted to a new business or expansion of an existing business
50	shall be determined by general law. The authority to grant such
51	exemption shall expire ten years from the date of approval by
52	the electors of the county or municipality, and may be renewable
53	by referendum as provided by general law.
54	(d)  By general law and subject to conditions specified
55	therein, there may be granted an ad valorem tax exemption to a
56	renewable energy source device and to real property on which
57	such device is installed and operated, to the value fixed by
58	general law not to exceed the original cost of the device, and
59	for the period of time fixed by general law not to exceed ten
60	years.
61	(e)  Any county or municipality may, for the purpose of its
62	respective tax levy and subject to the provisions of this
63	subsection and general law, grant historic preservation ad
64	valorem tax exemptions to owners of historic properties. This
65	exemption may be granted only by ordinance of the county or
66	municipality. The amount or limits of the amount of this
67	exemption and the requirements for eligible properties must be
68	specified by general law. The period of time for which this
69	exemption may be granted to a property owner shall be determined
70	by general law.
71	(f)  By general law and subject to definitions, conditions,
72	and procedures specified therein, each person who is a member of
73	the United States military, the military reserves, or the
74	Florida National Guard and who has received the homestead
75	exemption provided in Section 6(a) of this Article at the time
76	he or she is deployed on active duty outside the continental
77	United States, Alaska, or Hawaii shall receive a credit for
78	property taxes paid on the person's homestead property based
79	upon the number of days in a calendar year that the person is
80	deployed on active duty outside the continental United States,
81	Alaska, or Hawaii in support of military operations designated
82	by the legislature. Future ad valorem taxes owed on the person's
83	homestead property shall be reduced by the amount of the credit
84	until the credit is exhausted.
85	BE IT FURTHER RESOLVED that the following statement be
86	placed on the ballot:
87	CONSTITUTIONAL AMENDMENT
88	ARTICLE VII, SECTION 3
89	FUTURE HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED
90	MILITARY PERSONNEL.--Proposing an amendment to the State
91	Constitution to authorize as provided by general law a credit
92	for property taxes paid on homestead property owned by each
93	person who is a member of the United States military, the
94	military reserves, or the Florida National Guard and who has
95	received the homestead exemption provided in s. 6(a), Art. VII
96	of the State Constitution at the time he or she is deployed on
97	active duty outside the continental United States, Alaska, or
98	Hawaii, based upon the number of days in a calendar year that
99	the person is deployed on active duty outside the continental
100	United States, Alaska, or Hawaii in support of military
101	operations designated by the Legislature, and provide for
102	reduction of future ad valorem taxes on such homestead property
103	by the amount of any credit remaining.

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