Florida Senate - 2009                                    SJR 738
       
       
       
       By Senator Bennett
       
       
       
       
       21-00786-09                                            2009738__
    1                       Senate Joint Resolution                     
    2         A joint resolution proposing an amendment to Section 9
    3         of Article VII of the State Constitution to provide a
    4         limitation on the amount of the combined ad valorem
    5         taxes that may be collected on parcels of real
    6         property, require the Legislature to provide for
    7         distribution of revenues collected in excess of the
    8         limitation, and provide exceptions for ad valorem
    9         taxes levied for payment of certain bonds.
   10         
   11  Be It Resolved by the Legislature of the State of Florida:
   12         
   13         That the following amendment to Section 9 of Article VII of
   14  the State Constitution is agreed to and shall be submitted to
   15  the electors of this state for approval or rejection at the next
   16  general election or at an earlier special election specifically
   17  authorized by law for that purpose:
   18                             ARTICLE VII                           
   19                        FINANCE AND TAXATION                       
   20         SECTION 9. Local taxes.—
   21         (a) Counties, school districts, and municipalities shall,
   22  and special districts may, be authorized by law to levy ad
   23  valorem taxes and may be authorized by general law to levy other
   24  taxes, for their respective purposes, except ad valorem taxes on
   25  intangible personal property and taxes prohibited by this
   26  constitution.
   27         (b) Ad valorem taxes, exclusive of taxes levied for the
   28  payment of bonds and taxes levied for periods not longer than
   29  two years when authorized by vote of the electors who are the
   30  owners of freeholds therein not wholly exempt from taxation,
   31  shall not be levied in excess of the following millages upon the
   32  assessed value of real estate and tangible personal property:
   33  for all county purposes, ten mills; for all municipal purposes,
   34  ten mills; for all school purposes, ten mills; for water
   35  management purposes for the northwest portion of the state lying
   36  west of the line between ranges two and three east, 0.05 mill;
   37  for water management purposes for the remaining portions of the
   38  state, 1.0 mill; and for all other special districts a millage
   39  authorized by law approved by vote of the electors who are
   40  owners of freeholds therein not wholly exempt from taxation. A
   41  county furnishing municipal services may, to the extent
   42  authorized by law, levy additional taxes within the limits fixed
   43  for municipal purposes.
   44         (c)Notwithstanding any other provision of this
   45  constitution, the maximum amount of all ad valorem taxes
   46  collected by counties, municipalities, school districts, and
   47  special districts on any parcel of real property shall not, when
   48  combined, exceed one and thirty-five hundredths percent (1.35%)
   49  of the parcel's highest taxable value. For purposes of this
   50  subsection, the term “taxable value” means the value of real
   51  property to which millage rates are applied. By general law, the
   52  legislature shall provide for the distribution of tax revenues
   53  derived from parcels for which combined ad valorem tax levies
   54  exceed one and thirty-five hundredths percent (1.35%) of the
   55  parcel's highest taxable value. This subsection does not apply
   56  to ad valorem taxes levied for the payment of bonds issued
   57  pursuant to Section 12 of this Article or levied for periods not
   58  longer than two years when authorized by a vote of the electors.
   59         BE IT FURTHER RESOLVED that the following statement be
   60  placed on the ballot:
   61                      CONSTITUTIONAL AMENDMENT                     
   62                       ARTICLE VII, SECTION 9                      
   63         LIMITATION ON AGGREGATE AD VALOREM TAXES ON REAL PROPERTY.
   64  Proposing an amendment to the State Constitution to limit the
   65  total aggregate ad valorem taxes levied by counties,
   66  municipalities, school districts, and special districts on any
   67  parcel of real property to 1.35 percent of the highest taxable
   68  value of the property; require the Legislature to provide by
   69  general law for distribution of revenues collected on parcels
   70  that exceed the 1.35-percent limitation; and apply the
   71  limitation to all property taxes except ad valorem taxes levied
   72  for the payment of local bonds issued to finance or refinance
   73  capital projects authorized by law when approved by vote of the
   74  electors or to refund outstanding bonds, or levied for periods
   75  not longer than 2 years when authorized by a vote of the
   76  electors.