Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. SJR 1302
Barcode 532228
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/01/2009 .
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The Committee on Finance and Tax (Bennett) recommended the
following:
1 Senate Amendment (with title amendment)
2
3
4 Delete everything after the resolving clause
5 and insert:
6 That the following amendment to Section 3 of Article VII of
7 the State Constitution is agreed to and shall be submitted to
8 the electors of this state for approval or rejection at the next
9 general election or at an earlier special election specifically
10 authorized by law for that purpose:
11 ARTICLE VII
12 FINANCE AND TAXATION
13 SECTION 3. Taxes; exemptions.—
14 (a) All property owned by a municipality and used
15 exclusively by it for municipal or public purposes shall be
16 exempt from taxation. A municipality, owning property outside
17 the municipality, may be required by general law to make payment
18 to the taxing unit in which the property is located. Such
19 portions of property as are used predominantly for educational,
20 literary, scientific, religious or charitable purposes may be
21 exempted by general law from taxation.
22 (b) There shall be exempt from taxation, cumulatively, to
23 every head of a family residing in this state, household goods
24 and personal effects to the value fixed by general law, not less
25 than one thousand dollars, and to every widow or widower or
26 person who is blind or totally and permanently disabled,
27 property to the value fixed by general law not less than five
28 hundred dollars.
29 (c) Any county or municipality may, for the purpose of its
30 respective tax levy and subject to the provisions of this
31 subsection and general law, grant community and economic
32 development ad valorem tax exemptions to new businesses and
33 expansions of existing businesses, as defined by general law.
34 Such an exemption may be granted only by ordinance of the county
35 or municipality, and only after the electors of the county or
36 municipality voting on such question in a referendum authorize
37 the county or municipality to adopt such ordinances. An
38 exemption so granted shall apply to improvements to real
39 property made by or for the use of a new business and
40 improvements to real property related to the expansion of an
41 existing business and shall also apply to tangible personal
42 property of such new business and tangible personal property
43 related to the expansion of an existing business. The amount or
44 limits of the amount of such exemption shall be specified by
45 general law. The period of time for which such exemption may be
46 granted to a new business or expansion of an existing business
47 shall be determined by general law. The authority to grant such
48 exemption shall expire ten years from the date of approval by
49 the electors of the county or municipality, and may be renewable
50 by referendum as provided by general law.
51 (d) Any county or municipality may, for the purpose of its
52 respective tax levy and subject to the provisions of this
53 subsection and general law, grant historic preservation ad
54 valorem tax exemptions to owners of historic properties. This
55 exemption may be granted only by ordinance of the county or
56 municipality. The amount or limits of the amount of this
57 exemption and the requirements for eligible properties must be
58 specified by general law. The period of time for which this
59 exemption may be granted to a property owner shall be determined
60 by general law.
61 (e) By general law and subject to conditions specified
62 therein, twenty-five thousand dollars of the assessed value of
63 property subject to tangible personal property tax shall be
64 exempt from ad valorem taxation.
65 (f) There shall be granted an ad valorem tax exemption for
66 real property dedicated in perpetuity for conservation purposes,
67 including real property encumbered by perpetual conservation
68 easements or by other perpetual conservation protections, as
69 defined by general law.
70 (g) By general law and subject to the conditions specified
71 therein, each person who receives a homestead exemption as
72 provided in section 6 of this article; who was a member of the
73 United States military or military reserves, the United States
74 Coast Guard or its reserves, or the Florida National Guard; and
75 who was deployed during the preceding calendar year on active
76 duty outside the continental United States, Alaska, or Hawaii in
77 support of military operations that are designated by the
78 legislature shall receive an additional exemption equal to a
79 percentage of the taxable value of his or her homestead
80 property. The applicable percentage shall be calculated as the
81 number of days during the preceding calendar year the person was
82 deployed on active duty outside the continental United States,
83 Alaska, or Hawaii in support of military operations that are
84 designated by the legislature divided by the number of days in
85 that year.
86 BE IT FURTHER RESOLVED that the following statement be
87 placed on the ballot:
88 CONSTITUTIONAL AMENDMENT
89 ARTICLE VII, SECTION 3
90 HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED MILITARY
91 PERSONNEL.—This proposed amendment to the State Constitution
92 requires the Legislature to provide an additional property tax
93 exemption for members of the United States military or its
94 reserves, the United States Coast Guard or its reserves, or the
95 Florida National Guard who receive a homestead exemption and
96 were deployed in the previous year on active duty outside the
97 continental United States, Alaska, or Hawaii in support of
98 military operations that are designated by the Legislature. The
99 exempt amount will be based upon the number of days in the
100 previous calendar year that the person was deployed on active
101 duty outside the continental United States, Alaska, or Hawaii in
102 support of military operations that are designated by the
103 Legislature.
104
105 ================= T I T L E A M E N D M E N T ================
106 And the title is amended as follows:
107
108 Delete everything before the resolving clause
109 and insert:
110 Senate Joint Resolution
111 A joint resolution proposing an amendment to Section 3
112 of Article VII of the State Constitution to provide an
113 additional property tax exemption for members of the
114 military who receive a homestead exemption and who
115 were deployed outside the United States during the
116 preceding year.