Florida Senate - 2009 COMMITTEE AMENDMENT
Bill No. CS for SJR 1302
Barcode 653694
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/21/2009 .
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The Policy and Steering Committee on Ways and Means (Baker)
recommended the following:
1 Senate Amendment (with title amendment)
2
3
4 Delete lines 11 - 94
5 and insert:
6 That the following amendment to Section 3 of Article VII
7 and the creation of a new section in Article XII of the State
8 Constitution is agreed to and shall be submitted to the electors
9 of this state for approval or rejection at the next general
10 election or at an earlier special election specifically
11 authorized by law for that purpose:
12 ARTICLE VII
13 FINANCE AND TAXATION
14 SECTION 3. Taxes; exemptions.—
15 (a) All property owned by a municipality and used
16 exclusively by it for municipal or public purposes shall be
17 exempt from taxation. A municipality, owning property outside
18 the municipality, may be required by general law to make payment
19 to the taxing unit in which the property is located. Such
20 portions of property as are used predominantly for educational,
21 literary, scientific, religious or charitable purposes may be
22 exempted by general law from taxation.
23 (b) There shall be exempt from taxation, cumulatively, to
24 every head of a family residing in this state, household goods
25 and personal effects to the value fixed by general law, not less
26 than one thousand dollars, and to every widow or widower or
27 person who is blind or totally and permanently disabled,
28 property to the value fixed by general law not less than five
29 hundred dollars.
30 (c) Any county or municipality may, for the purpose of its
31 respective tax levy and subject to the provisions of this
32 subsection and general law, grant community and economic
33 development ad valorem tax exemptions to new businesses and
34 expansions of existing businesses, as defined by general law.
35 Such an exemption may be granted only by ordinance of the county
36 or municipality, and only after the electors of the county or
37 municipality voting on such question in a referendum authorize
38 the county or municipality to adopt such ordinances. An
39 exemption so granted shall apply to improvements to real
40 property made by or for the use of a new business and
41 improvements to real property related to the expansion of an
42 existing business and shall also apply to tangible personal
43 property of such new business and tangible personal property
44 related to the expansion of an existing business. The amount or
45 limits of the amount of such exemption shall be specified by
46 general law. The period of time for which such exemption may be
47 granted to a new business or expansion of an existing business
48 shall be determined by general law. The authority to grant such
49 exemption shall expire ten years from the date of approval by
50 the electors of the county or municipality, and may be renewable
51 by referendum as provided by general law.
52 (d) Any county or municipality may, for the purpose of its
53 respective tax levy and subject to the provisions of this
54 subsection and general law, grant historic preservation ad
55 valorem tax exemptions to owners of historic properties. This
56 exemption may be granted only by ordinance of the county or
57 municipality. The amount or limits of the amount of this
58 exemption and the requirements for eligible properties must be
59 specified by general law. The period of time for which this
60 exemption may be granted to a property owner shall be determined
61 by general law.
62 (e) By general law and subject to conditions specified
63 therein, twenty-five thousand dollars of the assessed value of
64 property subject to tangible personal property tax shall be
65 exempt from ad valorem taxation.
66 (f) There shall be granted an ad valorem tax exemption for
67 real property dedicated in perpetuity for conservation purposes,
68 including real property encumbered by perpetual conservation
69 easements or by other perpetual conservation protections, as
70 defined by general law.
71 (g) By general law and subject to the conditions specified
72 therein, each person who receives a homestead exemption as
73 provided in section 6 of this article; who was a member of the
74 United States military or military reserves, the United States
75 Coast Guard or its reserves, or the Florida National Guard; and
76 who was deployed during the preceding calendar year on active
77 duty outside the continental United States, Alaska, or Hawaii in
78 support of military operations that are designated by the
79 legislature shall receive an additional exemption equal to a
80 percentage of the taxable value of his or her homestead
81 property. The applicable percentage shall be calculated as the
82 number of days during the preceding calendar year the person was
83 deployed on active duty outside the continental United States,
84 Alaska, or Hawaii in support of military operations that are
85 designated by the legislature divided by the number of days in
86 that year.
87 ARTICLE XII
88 SCHEDULE
89 Additional ad valorem tax exemption for members of the
90 United States military or military reserves, the United States
91 Coast Guard or its reserves, or the Florida National Guard
92 deployed on active duty outside of the United States.—The
93 amendment to Section 3 of Article VII providing for an
94 additional ad valorem tax exemption for members of the United
95 States military or military reserves, the United States Coast
96 Guard or its reserves, or the Florida National Guard deployed on
97 active duty outside of the United States in support of certain
98 military operations and this section shall take effect January
99 1, 2011.
100 BE IT FURTHER RESOLVED that the following statement be
101 placed on the ballot:
102 CONSTITUTIONAL AMENDMENT
103 ARTICLE VII, SECTION 3
104 ARTICLE XII
105
106 ================= T I T L E A M E N D M E N T ================
107 And the title is amended as follows:
108 Delete lines 3 - 7
109 and insert:
110 of Article VII and the creation of a new section in
111 Article XII of the State Constitution to provide an
112 additional property tax exemption for members of the
113 military who receive a homestead exemption and who
114 were deployed outside the United States during the
115 preceding year.