CS/HJR 833

1	House Joint Resolution
2	A joint resolution proposing an amendment to Section 3 of
3	Article VII and the creation of Section 31 of Article XII
4	of the State Constitution to provide an additional
5	homestead property tax exemption for members of the
6	military who receive a homestead exemption and were
7	deployed on active duty outside the United States during
8	the preceding year and provide an effective date.
9
10	Be It Resolved by the Legislature of the State of Florida:
11
12	That the following amendment to Section 3 of Article VII
13	and the creation of Section 31 of Article XII of the State
14	Constitution are agreed to and shall be submitted to the
15	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 3.  Taxes; exemptions.--
21	(a)  All property owned by a municipality and used
22	exclusively by it for municipal or public purposes shall be
23	exempt from taxation. A municipality, owning property outside
24	the municipality, may be required by general law to make payment
25	to the taxing unit in which the property is located. Such
26	portions of property as are used predominantly for educational,
27	literary, scientific, religious or charitable purposes may be
28	exempted by general law from taxation.
29	(b)  There shall be exempt from taxation, cumulatively, to
30	every head of a family residing in this state, household goods
31	and personal effects to the value fixed by general law, not less
32	than one thousand dollars, and to every widow or widower or
33	person who is blind or totally and permanently disabled,
34	property to the value fixed by general law not less than five
35	hundred dollars.
36	(c)  Any county or municipality may, for the purpose of its
37	respective tax levy and subject to the provisions of this
38	subsection and general law, grant community and economic
39	development ad valorem tax exemptions to new businesses and
40	expansions of existing businesses, as defined by general law.
41	Such an exemption may be granted only by ordinance of the county
42	or municipality, and only after the electors of the county or
43	municipality voting on such question in a referendum authorize
44	the county or municipality to adopt such ordinances. An
45	exemption so granted shall apply to improvements to real
46	property made by or for the use of a new business and
47	improvements to real property related to the expansion of an
48	existing business and shall also apply to tangible personal
49	property of such new business and tangible personal property
50	related to the expansion of an existing business. The amount or
51	limits of the amount of such exemption shall be specified by
52	general law. The period of time for which such exemption may be
53	granted to a new business or expansion of an existing business
54	shall be determined by general law. The authority to grant such
55	exemption shall expire ten years from the date of approval by
56	the electors of the county or municipality, and may be renewable
57	by referendum as provided by general law.
58	(d)  Any county or municipality may, for the purpose of its
59	respective tax levy and subject to the provisions of this
60	subsection and general law, grant historic preservation ad
61	valorem tax exemptions to owners of historic properties. This
62	exemption may be granted only by ordinance of the county or
63	municipality. The amount or limits of the amount of this
64	exemption and the requirements for eligible properties must be
65	specified by general law. The period of time for which this
66	exemption may be granted to a property owner shall be determined
67	by general law.
68	(e)  By general law and subject to conditions specified
69	therein, twenty-five thousand dollars of the assessed value of
70	property subject to tangible personal property tax shall be
71	exempt from ad valorem taxation.
72	(f)  There shall be granted an ad valorem tax exemption for
73	real property dedicated in perpetuity for conservation purposes,
74	including real property encumbered by perpetual conservation
75	easements or by other perpetual conservation protections, as
76	defined by general law.
77	(g)  By general law and subject to the conditions specified
78	therein, each person who receives a homestead exemption as
79	provided in section 6 of this article; who was a member of the
80	United States military or military reserves, the United States
81	Coast Guard or its reserves, or the Florida National Guard; and
82	who was deployed during the preceding calendar year on active
83	duty outside the continental United States, Alaska, or Hawaii in
84	support of military operations designated by the legislature
85	shall receive an additional exemption equal to a percentage of
86	the taxable value of his or her homestead property. The
87	applicable percentage shall be calculated as the number of days
88	during the preceding calendar year the person was deployed on
89	active duty outside the continental United States, Alaska, or
90	Hawaii in support of military operations designated by the
91	legislature divided by the number of days in that year.
92	ARTICLE XII
93	SCHEDULE
94	SECTION 31.  Additional ad valorem tax exemption for
95	certain members of the armed forces deployed on active duty
96	outside of the United States.--The amendment to Section 3 of
97	Article VII providing for an additional ad valorem tax exemption
98	for members of the United States military or military reserves,
99	the United States Coast Guard or its reserves, or the Florida
100	National Guard deployed on active duty outside of the United
101	States in support of military operations designated by the
102	legislature and this section shall take effect January 1, 2011.
103	BE IT FURTHER RESOLVED that the following statement be
104	placed on the ballot:
105	CONSTITUTIONAL AMENDMENT
106	ARTICLE VII, SECTION 3
107	ARTICLE XII, SECTION 31
108	HOMESTEAD AD VALOREM TAX CREDIT FOR DEPLOYED MILITARY
109	PERSONNEL.--Proposing an amendment to the State Constitution to
110	require the Legislature to provide an additional homestead
111	property tax exemption by law for members of the United States
112	military or military reserves, the United States Coast Guard or
113	its reserves, or the Florida National Guard who receive a
114	homestead exemption and were deployed in the previous year on
115	active duty outside the continental United States, Alaska, or
116	Hawaii in support of military operations designated by the
117	Legislature. The exempt amount will be based upon the number of
118	days in the previous calendar year that the person was deployed
119	on active duty outside the continental United States, Alaska, or
120	Hawaii in support of military operations designated by the
121	Legislature. The amendment is scheduled to take effect January
122	1, 2011.

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