HJR 833

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 3 of
3	Article VII of the State Constitution to provide certain
4	members of the military a credit for property taxes paid
5	on homestead property and apply the credit against future
6	ad valorem taxes on the homestead property.
7
8	Be It Resolved by the Legislature of the State of Florida:
9
10	That the following amendment to Section 3 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 3.  Taxes; exemptions; credits.--
18	(a)  All property owned by a municipality and used
19	exclusively by it for municipal or public purposes shall be
20	exempt from taxation. A municipality, owning property outside
21	the municipality, may be required by general law to make payment
22	to the taxing unit in which the property is located. Such
23	portions of property as are used predominantly for educational,
24	literary, scientific, religious or charitable purposes may be
25	exempted by general law from taxation.
26	(b)  There shall be exempt from taxation, cumulatively, to
27	every head of a family residing in this state, household goods
28	and personal effects to the value fixed by general law, not less
29	than one thousand dollars, and to every widow or widower or
30	person who is blind or totally and permanently disabled,
31	property to the value fixed by general law not less than five
32	hundred dollars.
33	(c)  Any county or municipality may, for the purpose of its
34	respective tax levy and subject to the provisions of this
35	subsection and general law, grant community and economic
36	development ad valorem tax exemptions to new businesses and
37	expansions of existing businesses, as defined by general law.
38	Such an exemption may be granted only by ordinance of the county
39	or municipality, and only after the electors of the county or
40	municipality voting on such question in a referendum authorize
41	the county or municipality to adopt such ordinances. An
42	exemption so granted shall apply to improvements to real
43	property made by or for the use of a new business and
44	improvements to real property related to the expansion of an
45	existing business and shall also apply to tangible personal
46	property of such new business and tangible personal property
47	related to the expansion of an existing business. The amount or
48	limits of the amount of such exemption shall be specified by
49	general law. The period of time for which such exemption may be
50	granted to a new business or expansion of an existing business
51	shall be determined by general law. The authority to grant such
52	exemption shall expire ten years from the date of approval by
53	the electors of the county or municipality, and may be renewable
54	by referendum as provided by general law.
55	(d)  Any county or municipality may, for the purpose of its
56	respective tax levy and subject to the provisions of this
57	subsection and general law, grant historic preservation ad
58	valorem tax exemptions to owners of historic properties. This
59	exemption may be granted only by ordinance of the county or
60	municipality. The amount or limits of the amount of this
61	exemption and the requirements for eligible properties must be
62	specified by general law. The period of time for which this
63	exemption may be granted to a property owner shall be determined
64	by general law.
65	(e)  By general law and subject to conditions specified
66	therein, twenty-five thousand dollars of the assessed value of
67	property subject to tangible personal property tax shall be
68	exempt from ad valorem taxation.
69	(f)  There shall be granted an ad valorem tax exemption for
70	real property dedicated in perpetuity for conservation purposes,
71	including real property encumbered by perpetual conservation
72	easements or by other perpetual conservation protections, as
73	defined by general law.
74	(g)  By general law and subject to definitions, conditions,
75	and procedures specified therein, each person who is a member of
76	the United States military or military reserves, the United
77	States Coast Guard or its reserves, or the Florida National
78	Guard and who has received the homestead exemption provided in
79	section 6 of this article at the time he or she is deployed on
80	active duty outside the continental United States, Alaska, or
81	Hawaii shall receive a credit for property taxes paid on the
82	person's homestead property based upon the number of days in a
83	calendar year the person is deployed on active duty outside the
84	continental United States, Alaska, or Hawaii in support of
85	military operations that are designated by the legislature.
86	Future ad valorem taxes owed on the person's homestead property
87	shall be reduced by the amount of the credit until the credit is
88	exhausted.
89	BE IT FURTHER RESOLVED that the following statement be
90	placed on the ballot:
91	CONSTITUTIONAL AMENDMENT
92	ARTICLE VII, SECTION 3
93	HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED MILITARY
94	PERSONNEL.--Proposing an amendment to the State Constitution to
95	authorize the Legislature to provide a tax credit by law to
96	members of the United States military or its reserves, the
97	United States Coast Guard or its reserves, or the Florida
98	National Guard who received the homestead exemption at the time
99	they were deployed on active duty outside the continental United
100	States, Alaska, or Hawaii. The credit will be based upon the
101	number of days in a calendar year that the person is deployed on
102	active duty outside the continental United States, Alaska, or
103	Hawaii in support of military operations that are designated by
104	the Legislature. The credit will reduce future ad valorem taxes
105	on the person's homestead property until the amount of the
106	credit is exhausted.

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