HJR 949

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 9 of
3	Article VII of the State Constitution to impose a maximum
4	limit on combined property taxes on real property, provide
5	an exception, and provide for distribution of tax revenues
6	by general law.
7
8	Be It Resolved by the Legislature of the State of Florida:
9
10	That the following amendment to Section 9 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 9.  Local taxes.--
18	(a)  Counties, school districts, and municipalities shall,
19	and special districts may, be authorized by law to levy ad
20	valorem taxes and may be authorized by general law to levy other
21	taxes, for their respective purposes, except ad valorem taxes on
22	intangible personal property and taxes prohibited by this
23	constitution.
24	(b)  Ad valorem taxes, exclusive of taxes levied for the
25	payment of bonds and taxes levied for periods not longer than
26	two years when authorized by vote of the electors who are the
27	owners of freeholds therein not wholly exempt from taxation,
28	shall not be levied in excess of the following millages upon the
29	assessed value of real estate and tangible personal property:
30	for all county purposes, ten mills; for all municipal purposes,
31	ten mills; for all school purposes, ten mills; for water
32	management purposes for the northwest portion of the state lying
33	west of the line between ranges two and three east, 0.05 mill;
34	for water management purposes for the remaining portions of the
35	state, 1.0 mill; and for all other special districts a millage
36	authorized by law approved by vote of the electors who are
37	owners of freeholds therein not wholly exempt from taxation. A
38	county furnishing municipal services may, to the extent
39	authorized by law, levy additional taxes within the limits fixed
40	for municipal purposes.
41	(c)  Notwithstanding any other provision contained in this
42	constitution, the maximum amount of all ad valorem taxes
43	collected by counties, school districts, municipalities, and
44	special districts on any parcel of real property shall not, when
45	combined, exceed 1.35 percent of the parcel's highest taxable
46	value. The term "taxable value" refers to the value of real
47	property to which millage rates are applied. The Legislature
48	shall provide by general law for the distribution of tax
49	revenues derived from parcels for which the combined ad valorem
50	tax levies exceed 1.35 percent of the parcel's highest taxable
51	value. This subsection does not apply to ad valorem taxes levied
52	for the payment of bonds issued pursuant to section 12 of this
53	article or levied for periods not longer than two years when
54	authorized by a vote of the electors.
55	BE IT FURTHER RESOLVED that the following statement be
56	placed on the ballot:
57	CONSTITUTIONAL AMENDMENT
58	ARTICLE VII, SECTION 9
59	MAXIMUM AD VALOREM TAX LIMITATION; VOTER-APPROVED
60	EXCEPTION.--Proposing an amendment to the State Constitution to
61	provide that the total combined property taxes on any parcel of
62	real property shall not exceed 1.35 percent of the highest
63	taxable value of the property, apply the property tax limit to
64	all property taxes except property taxes approved by voters, and
65	provide for distribution of revenue from parcels that have
66	reached the 1.35-percent limit by general law. Preserves Save
67	Our Homes, the homestead exemption, and any other exemptions.

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