Florida Senate - 2010 SJR 1206
By Senator Bennett
21-00935A-10 20101206__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Sections
3 3 and 4 of Article VII and the creation of a new
4 section in Article XII of the State Constitution,
5 relating to the property tax exemption for a renewable
6 energy source device and the property on which the
7 device is installed and operated.
8
9 Be It Resolved by the Legislature of the State of Florida:
10
11 That the following amendment to Sections 3 and 4 of Article
12 VII and the creation of a new section in Article XII of the
13 State Constitution are agreed to and shall be submitted to the
14 electors of this state for approval or rejection at the next
15 general election or at an earlier special election specifically
16 authorized by law for that purpose:
17 ARTICLE VII
18 FINANCE AND TAXATION
19 SECTION 3. Taxes; exemptions.—
20 (a) All property owned by a municipality and used
21 exclusively by it for municipal or public purposes shall be
22 exempt from taxation. A municipality, owning property outside
23 the municipality, may be required by general law to make payment
24 to the taxing unit in which the property is located. Such
25 portions of property as are used predominantly for educational,
26 literary, scientific, religious or charitable purposes may be
27 exempted by general law from taxation.
28 (b) There shall be exempt from taxation, cumulatively, to
29 every head of a family residing in this state, household goods
30 and personal effects to the value fixed by general law, not less
31 than one thousand dollars, and to every widow or widower or
32 person who is blind or totally and permanently disabled,
33 property to the value fixed by general law not less than five
34 hundred dollars.
35 (c) Any county or municipality may, for the purpose of its
36 respective tax levy and subject to the provisions of this
37 subsection and general law, grant community and economic
38 development ad valorem tax exemptions to new businesses and
39 expansions of existing businesses, as defined by general law.
40 Such an exemption may be granted only by ordinance of the county
41 or municipality, and only after the electors of the county or
42 municipality voting on such question in a referendum authorize
43 the county or municipality to adopt such ordinances. An
44 exemption so granted shall apply to improvements to real
45 property made by or for the use of a new business and
46 improvements to real property related to the expansion of an
47 existing business and shall also apply to tangible personal
48 property of such new business and tangible personal property
49 related to the expansion of an existing business. The amount or
50 limits of the amount of such exemption shall be specified by
51 general law. The period of time for which such exemption may be
52 granted to a new business or expansion of an existing business
53 shall be determined by general law. The authority to grant such
54 exemption shall expire ten years from the date of approval by
55 the electors of the county or municipality, and may be renewable
56 by referendum as provided by general law.
57 (d) By general law and subject to conditions specified in
58 that law, the legislature may grant an ad valorem tax exemption
59 to a renewable energy source device and to the real property on
60 which the device is installed and operated. The value of the
61 exemption shall be fixed by general law and may not exceed the
62 original cost of the device. The duration of the exemption as
63 applied to any device and real property shall be fixed by
64 general law and may not exceed ten years.
65 (e)(d) Any county or municipality may, for the purpose of
66 its respective tax levy and subject to the provisions of this
67 subsection and general law, grant historic preservation ad
68 valorem tax exemptions to owners of historic properties. This
69 exemption may be granted only by ordinance of the county or
70 municipality. The amount or limits of the amount of this
71 exemption and the requirements for eligible properties must be
72 specified by general law. The period of time for which this
73 exemption may be granted to a property owner shall be determined
74 by general law.
75 (f)(e) By general law and subject to conditions specified
76 therein, twenty-five thousand dollars of the assessed value of
77 property subject to tangible personal property tax shall be
78 exempt from ad valorem taxation.
79 (g)(f) There shall be granted an ad valorem tax exemption
80 for real property dedicated in perpetuity for conservation
81 purposes, including real property encumbered by perpetual
82 conservation easements or by other perpetual conservation
83 protections, as defined by general law.
84 SECTION 4. Taxation; assessments.—By general law
85 regulations shall be prescribed which shall secure a just
86 valuation of all property for ad valorem taxation, provided:
87 (a) Agricultural land, land producing high water recharge
88 to Florida’s aquifers, or land used exclusively for
89 noncommercial recreational purposes may be classified by general
90 law and assessed solely on the basis of character or use.
91 (b) As provided by general law and subject to conditions,
92 limitations, and reasonable definitions specified therein, land
93 used for conservation purposes shall be classified by general
94 law and assessed solely on the basis of character or use.
95 (c) Pursuant to general law tangible personal property held
96 for sale as stock in trade and livestock may be valued for
97 taxation at a specified percentage of its value, may be
98 classified for tax purposes, or may be exempted from taxation.
99 (d) All persons entitled to a homestead exemption under
100 Section 6 of this Article shall have their homestead assessed at
101 just value as of January 1 of the year following the effective
102 date of this amendment. This assessment shall change only as
103 provided in this subsection.
104 (1) Assessments subject to this subsection shall be changed
105 annually on January 1st of each year; but those changes in
106 assessments shall not exceed the lower of the following:
107 a. Three percent (3%) of the assessment for the prior year.
108 b. The percent change in the Consumer Price Index for all
109 urban consumers, U.S. City Average, all items 1967=100, or
110 successor reports for the preceding calendar year as initially
111 reported by the United States Department of Labor, Bureau of
112 Labor Statistics.
113 (2) No assessment shall exceed just value.
114 (3) After any change of ownership, as provided by general
115 law, homestead property shall be assessed at just value as of
116 January 1 of the following year, unless the provisions of
117 paragraph (8) apply. Thereafter, the homestead shall be assessed
118 as provided in this subsection.
119 (4) New homestead property shall be assessed at just value
120 as of January 1st of the year following the establishment of the
121 homestead, unless the provisions of paragraph (8) apply. That
122 assessment shall only change only as provided in this
123 subsection.
124 (5) Changes, additions, reductions, or improvements to
125 homestead property shall be assessed as provided for by general
126 law; provided, however, after the adjustment for any change,
127 addition, reduction, or improvement, the property shall be
128 assessed as provided in this subsection.
129 (6) In the event of a termination of homestead status, the
130 property shall be assessed as provided by general law.
131 (7) The provisions of this amendment are severable. If any
132 of the provisions of this amendment shall be held
133 unconstitutional by any court of competent jurisdiction, the
134 decision of such court shall not affect or impair any remaining
135 provisions of this amendment.
136 (8)a. A person who establishes a new homestead as of
137 January 1, 2009, or January 1 of any subsequent year and who has
138 received a homestead exemption pursuant to Section 6 of this
139 Article as of January 1 of either of the two years immediately
140 preceding the establishment of the new homestead is entitled to
141 have the new homestead assessed at less than just value. If this
142 revision is approved in January of 2008, a person who
143 establishes a new homestead as of January 1, 2008, is entitled
144 to have the new homestead assessed at less than just value only
145 if that person received a homestead exemption on January 1,
146 2007. The assessed value of the newly established homestead
147 shall be determined as follows:
148 1. If the just value of the new homestead is greater than
149 or equal to the just value of the prior homestead as of January
150 1 of the year in which the prior homestead was abandoned, the
151 assessed value of the new homestead shall be the just value of
152 the new homestead minus an amount equal to the lesser of
153 $500,000 or the difference between the just value and the
154 assessed value of the prior homestead as of January 1 of the
155 year in which the prior homestead was abandoned. Thereafter, the
156 homestead shall be assessed as provided in this subsection.
157 2. If the just value of the new homestead is less than the
158 just value of the prior homestead as of January 1 of the year in
159 which the prior homestead was abandoned, the assessed value of
160 the new homestead shall be equal to the just value of the new
161 homestead divided by the just value of the prior homestead and
162 multiplied by the assessed value of the prior homestead.
163 However, if the difference between the just value of the new
164 homestead and the assessed value of the new homestead calculated
165 pursuant to this sub-subparagraph is greater than $500,000, the
166 assessed value of the new homestead shall be increased so that
167 the difference between the just value and the assessed value
168 equals $500,000. Thereafter, the homestead shall be assessed as
169 provided in this subsection.
170 b. By general law and subject to conditions specified
171 therein, the Legislature shall provide for application of this
172 paragraph to property owned by more than one person.
173 (e) The legislature may, by general law, for assessment
174 purposes and subject to the provisions of this subsection, allow
175 counties and municipalities to authorize by ordinance that
176 historic property may be assessed solely on the basis of
177 character or use. Such character or use assessment shall apply
178 only to the jurisdiction adopting the ordinance. The
179 requirements for eligible properties must be specified by
180 general law.
181 (f) A county may, in the manner prescribed by general law,
182 provide for a reduction in the assessed value of homestead
183 property to the extent of any increase in the assessed value of
184 that property which results from the construction or
185 reconstruction of the property for the purpose of providing
186 living quarters for one or more natural or adoptive grandparents
187 or parents of the owner of the property or of the owner’s spouse
188 if at least one of the grandparents or parents for whom the
189 living quarters are provided is 62 years of age or older. Such a
190 reduction may not exceed the lesser of the following:
191 (1) The increase in assessed value resulting from
192 construction or reconstruction of the property.
193 (2) Twenty percent of the total assessed value of the
194 property as improved.
195 (g) For all levies other than school district levies,
196 assessments of residential real property, as defined by general
197 law, which contains nine units or fewer and which is not subject
198 to the assessment limitations set forth in subsections (a)
199 through (d) shall change only as provided in this subsection.
200 (1) Assessments subject to this subsection shall be changed
201 annually on the date of assessment provided by law; but those
202 changes in assessments shall not exceed ten percent (10%) of the
203 assessment for the prior year.
204 (2) No assessment shall exceed just value.
205 (3) After a change of ownership or control, as defined by
206 general law, including any change of ownership of a legal entity
207 that owns the property, such property shall be assessed at just
208 value as of the next assessment date. Thereafter, such property
209 shall be assessed as provided in this subsection.
210 (4) Changes, additions, reductions, or improvements to such
211 property shall be assessed as provided for by general law;
212 however, after the adjustment for any change, addition,
213 reduction, or improvement, the property shall be assessed as
214 provided in this subsection.
215 (h) For all levies other than school district levies,
216 assessments of real property that is not subject to the
217 assessment limitations set forth in subsections (a) through (d)
218 and (g) shall change only as provided in this subsection.
219 (1) Assessments subject to this subsection shall be changed
220 annually on the date of assessment provided by law; but those
221 changes in assessments shall not exceed ten percent (10%) of the
222 assessment for the prior year.
223 (2) No assessment shall exceed just value.
224 (3) The legislature must provide that such property shall
225 be assessed at just value as of the next assessment date after a
226 qualifying improvement, as defined by general law, is made to
227 such property. Thereafter, such property shall be assessed as
228 provided in this subsection.
229 (4) The legislature may provide that such property shall be
230 assessed at just value as of the next assessment date after a
231 change of ownership or control, as defined by general law,
232 including any change of ownership of the legal entity that owns
233 the property. Thereafter, such property shall be assessed as
234 provided in this subsection.
235 (5) Changes, additions, reductions, or improvements to such
236 property shall be assessed as provided for by general law;
237 however, after the adjustment for any change, addition,
238 reduction, or improvement, the property shall be assessed as
239 provided in this subsection.
240 (i) The legislature, by general law and subject to
241 conditions specified therein, may prohibit the consideration of
242 any change or improvement made for the purpose of improving the
243 property’s resistance to wind damage the following in the
244 determination of the assessed value of real property used for
245 residential purposes:
246 (1) Any change or improvement made for the purpose of
247 improving the property’s resistance to wind damage.
248 (2) The installation of a renewable energy source device.
249 (j)(1) The assessment of the following working waterfront
250 properties shall be based upon the current use of the property:
251 a. Land used predominantly for commercial fishing purposes.
252 b. Land that is accessible to the public and used for
253 vessel launches into waters that are navigable.
254 c. Marinas and drystacks that are open to the public.
255 d. Water-dependent marine manufacturing facilities,
256 commercial fishing facilities, and marine vessel construction
257 and repair facilities and their support activities.
258 (2) The assessment benefit provided by this subsection is
259 subject to conditions and limitations and reasonable definitions
260 as specified by the legislature by general law.
261 ARTICLE XII
262 SCHEDULE
263 Property tax exemption for a renewable energy source
264 device.—
265 (a) The authorization for the legislature to grant the ad
266 valorem tax exemption for a renewable energy source device and
267 the property on which the device is installed and operated
268 pursuant to Section 3 of Article VII shall take effect January
269 1, 2011.
270 (b) The repeal of the authorization for the legislature to
271 prohibit an increase in the assessed value of real property used
272 for residential purposes as a result of installing a renewable
273 energy source device shall take effect upon approval by the
274 electors.
275 BE IT FURTHER RESOLVED that the following statement be
276 placed on the ballot:
277 CONSTITUTIONAL AMENDMENT
278 ARTICLE VII, SECTIONS 3 and 4
279 ARTICLE XII
280 TAXATION OF RENEWABLE ENERGY SOURCE DEVICES.—Currently, the
281 State Constitution authorizes the Legislature to prohibit the
282 consideration of the existence of a renewable energy source
283 device in determining the value of residential real property
284 that is subject to property taxes. This proposed amendment to
285 the State Constitution replaces that authorization with a
286 provision that authorizes the Legislature to grant a property
287 tax exemption for a renewable energy source device and the
288 property on which it is installed for an amount not to exceed
289 the purchase price of the device and for a duration not to
290 exceed 10 years. Unlike the existing property tax benefit, the
291 proposed property tax benefit is not limited to residential
292 property.