Florida Senate - 2022 SJR 1340 By Senator Diaz 36-01527-22 20221340__ 1 Senate Joint Resolution 2 A joint resolution proposing an amendment to Section 1 3 of Article VII and the creation of a new section in 4 Article XII of the State Constitution to authorize the 5 Legislature, by general law, to provide for the use of 6 revenue from school district levies for the 7 educational benefit of students who are not attending 8 full time a school or program operated by the district 9 school board, and to provide an effective date. 10 11 Be It Resolved by the Legislature of the State of Florida: 12 13 That the following amendment to Section 1 of Article VII 14 and the creation of a new section in Article XII of the State 15 Constitution are agreed to and shall be submitted to the 16 electors of this state for approval or rejection at the next 17 general election or at an earlier special election specifically 18 authorized by law for that purpose: 19 ARTICLE VII 20 FINANCE AND TAXATION 21 SECTION 1. Taxation; appropriations; state expenses; state 22 revenue limitation.— 23 (a) No tax shall be levied except in pursuance of law. No 24 state ad valorem taxes shall be levied upon real estate or 25 tangible personal property; however, the legislature may, by 26 general law, authorize district school board levies to be used 27 for the educational benefit of students who are not attending 28 full time a school or program operated by the district school 29 board. All other forms of taxation shall be preempted to the 30 state except as provided by general law. 31 (b) Motor vehicles, boats, airplanes, trailers, trailer 32 coaches and mobile homes, as defined by law, shall be subject to 33 a license tax for their operation in the amounts and for the 34 purposes prescribed by law, but shall not be subject to ad 35 valorem taxes. 36 (c) No money shall be drawn from the treasury except in 37 pursuance of appropriation made by law. 38 (d) Provision shall be made by law for raising sufficient 39 revenue to defray the expenses of the state for each fiscal 40 period. 41 (e) Except as provided herein, state revenues collected for 42 any fiscal year shall be limited to state revenues allowed under 43 this subsection for the prior fiscal year plus an adjustment for 44 growth. As used in this subsection, “growth” means an amount 45 equal to the average annual rate of growth in Florida personal 46 income over the most recent twenty quarters times the state 47 revenues allowed under this subsection for the prior fiscal 48 year. For the 1995-1996 fiscal year, the state revenues allowed 49 under this subsection for the prior fiscal year shall equal the 50 state revenues collected for the 1994-1995 fiscal year. Florida 51 personal income shall be determined by the legislature, from 52 information available from the United States Department of 53 Commerce or its successor on the first day of February prior to 54 the beginning of the fiscal year. State revenues collected for 55 any fiscal year in excess of this limitation shall be 56 transferred to the budget stabilization fund until the fund 57 reaches the maximum balance specified in Section 19(g) of 58 Article III, and thereafter shall be refunded to taxpayers as 59 provided by general law. State revenues allowed under this 60 subsection for any fiscal year may be increased by a two-thirds 61 vote of the membership of each house of the legislature in a 62 separate bill that contains no other subject and that sets forth 63 the dollar amount by which the state revenues allowed will be 64 increased. The vote may not be taken less than seventy-two hours 65 after the third reading of the bill. For purposes of this 66 subsection, “state revenues” means taxes, fees, licenses, and 67 charges for services imposed by the legislature on individuals, 68 businesses, or agencies outside state government. However, 69 “state revenues” does not include: revenues that are necessary 70 to meet the requirements set forth in documents authorizing the 71 issuance of bonds by the state; revenues that are used to 72 provide matching funds for the federal Medicaid program with the 73 exception of the revenues used to support the Public Medical 74 Assistance Trust Fund or its successor program and with the 75 exception of state matching funds used to fund elective 76 expansions made after July 1, 1994; proceeds from the state 77 lottery returned as prizes; receipts of the Florida Hurricane 78 Catastrophe Fund; balances carried forward from prior fiscal 79 years; taxes, licenses, fees, and charges for services imposed 80 by local, regional, or school district governing bodies; or 81 revenue from taxes, licenses, fees, and charges for services 82 required to be imposed by any amendment or revision to this 83 constitution after July 1, 1994. An adjustment to the revenue 84 limitation shall be made by general law to reflect the fiscal 85 impact of transfers of responsibility for the funding of 86 governmental functions between the state and other levels of 87 government. The legislature shall, by general law, prescribe 88 procedures necessary to administer this subsection. 89 ARTICLE XII 90 SCHEDULE 91 Use of certain school district revenue.—This section and 92 the amendments to Section 1 of Article VII authorizing the 93 legislature to provide for the use of revenue from school 94 district levies for the educational benefit of students who are 95 not attending full time a school or program operated by the 96 district school board shall take effect January 1, 2023. 97 BE IT FURTHER RESOLVED that the following statement be 98 placed on the ballot: 99 CONSTITUTIONAL AMENDMENT 100 ARTICLE VII, SECTION 1 101 ARTICLE XII 102 USE OF REVENUE FROM SCHOOL DISTRICT LEVIES.—Proposing an 103 amendment to the State Constitution to authorize the Legislature 104 to, by general law, authorize the use of revenue from school 105 district levies for the educational benefit of students who are 106 not attending full time a school or program operated by a 107 district school board. If approved, this amendment takes effect 108 January 1, 2023.