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.