| 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 and apply the credit against future |
| 6 | ad valorem taxes on the homestead property. |
| 7 |
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| 8 | Be It Resolved by the Legislature of the State of Florida: |
| 9 |
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| 10 | That the following amendment to Section 3 of Article VII of |
| 11 | the State Constitution is agreed to and shall be submitted to |
| 12 | the electors of this state for approval or rejection at the next |
| 13 | general election or at an earlier special election specifically |
| 14 | authorized by law for that purpose: |
| 15 | ARTICLE VII |
| 16 | FINANCE AND TAXATION |
| 17 | SECTION 3. Taxes; exemptions; credits.-- |
| 18 | (a) All property owned by a municipality and used |
| 19 | exclusively by it for municipal or public purposes shall be |
| 20 | exempt from taxation. A municipality, owning property outside |
| 21 | the municipality, may be required by general law to make payment |
| 22 | to the taxing unit in which the property is located. Such |
| 23 | portions of property as are used predominantly for educational, |
| 24 | literary, scientific, religious or charitable purposes may be |
| 25 | exempted by general law from taxation. |
| 26 | (b) There shall be exempt from taxation, cumulatively, to |
| 27 | every head of a family residing in this state, household goods |
| 28 | and personal effects to the value fixed by general law, not less |
| 29 | than one thousand dollars, and to every widow or widower or |
| 30 | person who is blind or totally and permanently disabled, |
| 31 | property to the value fixed by general law not less than five |
| 32 | hundred dollars. |
| 33 | (c) Any county or municipality may, for the purpose of its |
| 34 | respective tax levy and subject to the provisions of this |
| 35 | subsection and general law, grant community and economic |
| 36 | development ad valorem tax exemptions to new businesses and |
| 37 | expansions of existing businesses, as defined by general law. |
| 38 | Such an exemption may be granted only by ordinance of the county |
| 39 | or municipality, and only after the electors of the county or |
| 40 | municipality voting on such question in a referendum authorize |
| 41 | the county or municipality to adopt such ordinances. An |
| 42 | exemption so granted shall apply to improvements to real |
| 43 | property made by or for the use of a new business and |
| 44 | improvements to real property related to the expansion of an |
| 45 | existing business and shall also apply to tangible personal |
| 46 | property of such new business and tangible personal property |
| 47 | related to the expansion of an existing business. The amount or |
| 48 | limits of the amount of such exemption shall be specified by |
| 49 | general law. The period of time for which such exemption may be |
| 50 | granted to a new business or expansion of an existing business |
| 51 | shall be determined by general law. The authority to grant such |
| 52 | exemption shall expire ten years from the date of approval by |
| 53 | the electors of the county or municipality, and may be renewable |
| 54 | by referendum as provided by general law. |
| 55 | (d) By general law and subject to conditions specified |
| 56 | therein, there may be granted an ad valorem tax exemption to a |
| 57 | renewable energy source device and to real property on which |
| 58 | such device is installed and operated, to the value fixed by |
| 59 | general law not to exceed the original cost of the device, and |
| 60 | for the period of time fixed by general law not to exceed ten |
| 61 | years. |
| 62 | (e) Any county or municipality may, for the purpose of its |
| 63 | respective tax levy and subject to the provisions of this |
| 64 | subsection and general law, grant historic preservation ad |
| 65 | valorem tax exemptions to owners of historic properties. This |
| 66 | exemption may be granted only by ordinance of the county or |
| 67 | municipality. The amount or limits of the amount of this |
| 68 | exemption and the requirements for eligible properties must be |
| 69 | specified by general law. The period of time for which this |
| 70 | exemption may be granted to a property owner shall be determined |
| 71 | by general law. |
| 72 | (f) By general law and subject to conditions specified |
| 73 | therein, twenty-five thousand dollars of the assessed value of |
| 74 | property subject to tangible personal property tax shall be |
| 75 | exempt from ad valorem taxation. |
| 76 | (g) By general law and subject to definitions, conditions, |
| 77 | and procedures specified therein, each person who is a member of |
| 78 | the United States military or military reserves or the Florida |
| 79 | National Guard and who has received the homestead exemption |
| 80 | provided in subsection (a) of section 6 of this article at the |
| 81 | time he or she is deployed on active duty outside the |
| 82 | continental United States, Alaska, or Hawaii shall receive a |
| 83 | credit for property taxes paid on the person's homestead |
| 84 | property based upon the number of days in a calendar year the |
| 85 | person is deployed on active duty outside the continental United |
| 86 | States, Alaska, or Hawaii in support of military operations |
| 87 | designated by the legislature. Future ad valorem taxes owed on |
| 88 | the person's homestead property shall be reduced by the amount |
| 89 | of the credit until the credit is exhausted. |
| 90 | BE IT FURTHER RESOLVED that the following statement be |
| 91 | placed on the ballot: |
| 92 | CONSTITUTIONAL AMENDMENT |
| 93 | ARTICLE VII, SECTION 3 |
| 94 | HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED MILITARY |
| 95 | PERSONNEL.--Proposing an amendment to the State Constitution to |
| 96 | authorize as provided by general law a credit for property taxes |
| 97 | paid on homestead property owned by each person who is a member |
| 98 | of the United States military or military reserves or the |
| 99 | Florida National Guard and who has received the homestead |
| 100 | exemption provided in s. 6(a), Art. VII of the State |
| 101 | Constitution at the time he or she is deployed on active duty |
| 102 | outside the continental United States, Alaska, or Hawaii, based |
| 103 | upon the number of days in a calendar year that the person is |
| 104 | deployed on active duty outside the continental United States, |
| 105 | Alaska, or Hawaii in support of military operations designated |
| 106 | by the Legislature, and provide for reduction of future ad |
| 107 | valorem taxes on such homestead property by the amount of any |
| 108 | credit remaining until the credit is exhausted. |