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Senate Joint Resolution

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A joint resolution proposing an amendment to Section 3 of

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Article VII of the State Constitution to provide certain

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members of the military a credit for property taxes paid

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on homestead property and to apply the credit against

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future ad valorem taxes on the homestead property.

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

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     That the following amendment to Section 3 of Article VII of

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the State Constitution is agreed to and shall be submitted to the

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electors of this state for approval or rejection at the next

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general election or at an earlier special election specifically

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authorized by law for that purpose:

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ARTICLE VII

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FINANCE AND TAXATION

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     SECTION 3. Taxes; exemptions; credits.--

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     (a)  All property owned by a municipality and used

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exclusively by it for municipal or public purposes shall be

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exempt from taxation. A municipality, owning property outside the

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municipality, may be required by general law to make payment to

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the taxing unit in which the property is located. Such portions

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of property as are used predominantly for educational, literary,

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scientific, religious or charitable purposes may be exempted by

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general law from taxation.

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

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every head of a family residing in this state, household goods

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and personal effects to the value fixed by general law, not less

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than one thousand dollars, and to every widow or widower or

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person who is blind or totally and permanently disabled, property

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to the value fixed by general law not less than five hundred

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dollars.

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

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respective tax levy and subject to the provisions of this

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subsection and general law, grant community and economic

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development ad valorem tax exemptions to new businesses and

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expansions of existing businesses, as defined by general law.

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

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

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municipality voting on such question in a referendum authorize

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the county or municipality to adopt such ordinances. An exemption

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so granted shall apply to improvements to real property made by

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or for the use of a new business and improvements to real

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property related to the expansion of an existing business and

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shall also apply to tangible personal property of such new

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business and tangible personal property related to the expansion

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of an existing business. The amount or limits of the amount of

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such exemption shall be specified by general law. The period of

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time for which such exemption may be granted to a new business or

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expansion of an existing business shall be determined by general

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law. The authority to grant such exemption shall expire ten years

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from the date of approval by the electors of the county or

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municipality, and may be renewable by referendum as provided by

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general law.

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     (d)  By general law and subject to conditions specified

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

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renewable energy source device and to real property on which such

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device is installed and operated, to the value fixed by general

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law not to exceed the original cost of the device, and for the

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period of time fixed by general law not to exceed ten years.

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

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respective tax levy and subject to the provisions of this

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subsection and general law, grant historic preservation ad

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valorem tax exemptions to owners of historic properties. This

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exemption may be granted only by ordinance of the county or

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municipality. The amount or limits of the amount of this

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exemption and the requirements for eligible properties must be

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

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exemption may be granted to a property owner shall be determined

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by general law.

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     (f)  By general law and subject to conditions specified

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therein, twenty-five thousand dollars of the assessed value of

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property subject to tangible personal property tax shall be

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exempt from ad valorem taxation.

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     (g) By general law and subject to definitions, conditions,

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and procedures specified therein, each person who is a member of

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the United States military or military reserves or the Florida

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National Guard and who received the homestead exemption provided

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in subsection (a) of section 6 of this article at the time he or

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she is deployed on active duty outside the continental United

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States, Alaska, or Hawaii shall receive a credit for property

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taxes paid on the person's homestead property based upon the

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number of days of deployment in a calendar year in support of

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military operations designated by the general law. Future ad

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

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reduced by the amount of the credit until the credit is

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exhausted.

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     BE IT FURTHER RESOLVED that the following statement be

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placed on the ballot:

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CONSTITUTIONAL AMENDMENT

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ARTICLE VII, SECTION 3

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     AD VALOREM TAX EXEMPTION ON HOMESTEAD PROPERTY FOR DEPLOYED

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MILITARY PERSONNEL.--Proposing an amendment to the State

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Constitution to authorize, as provided by general law, a credit

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for property taxes paid on homestead property owned by each

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person who is a member of the United States military or military

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reserves or the Florida National Guard and who received the

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homestead exemption provided in s. 6(a), Art. VII of the State

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Constitution at the time he or she is deployed on active duty

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outside the continental United States, Alaska, or Hawaii, based

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upon the number of days of deployment in a calendar year in

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support of military operations designated by general law, and to

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provide for reduction of future ad valorem taxes on such

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homestead property by the amount of any credit remaining until

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the credit is exhausted.