Florida Senate - 2025 SJR 318
By Senator Truenow
13-00670-25 2025318__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 3
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 exempt certain
6 tangible personal property from ad valorem taxation.
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
11 and the creation of a new section in Article XII of the State
12 Constitution are agreed to and shall be submitted to the
13 electors of this state for approval or rejection at the next
14 general election or at an earlier special election specifically
15 authorized by law for that purpose:
16 ARTICLE VII
17 FINANCE AND TAXATION
18 SECTION 3. Taxes; exemptions.—
19 (a) All property owned by a municipality and used
20 exclusively by it for municipal or public purposes shall be
21 exempt from taxation. A municipality, owning property outside
22 the municipality, may be required by general law to make payment
23 to the taxing unit in which the property is located. Such
24 portions of property as are used predominantly for educational,
25 literary, scientific, religious or charitable purposes may be
26 exempted by general law from taxation.
27 (b) There shall be exempt from taxation, cumulatively, to
28 every head of a family residing in this state, household goods
29 and personal effects to the value fixed by general law, not less
30 than one thousand dollars, and to every widow or widower or
31 person who is blind or totally and permanently disabled,
32 property to the value fixed by general law not less than five
33 hundred dollars.
34 (c) Any county or municipality may, for the purpose of its
35 respective tax levy and subject to the provisions of this
36 subsection and general law, grant community and economic
37 development ad valorem tax exemptions to new businesses and
38 expansions of existing businesses, as defined by general law.
39 Such an exemption may be granted only by ordinance of the county
40 or municipality, and only after the electors of the county or
41 municipality voting on such question in a referendum authorize
42 the county or municipality to adopt such ordinances. An
43 exemption so granted shall apply to improvements to real
44 property made by or for the use of a new business and
45 improvements to real property related to the expansion of an
46 existing business and shall also apply to tangible personal
47 property of such new business and tangible personal property
48 related to the expansion of an existing business. The amount or
49 limits of the amount of such exemption shall be specified by
50 general law. The period of time for which such exemption may be
51 granted to a new business or expansion of an existing business
52 shall be determined by general law. The authority to grant such
53 exemption shall expire ten years from the date of approval by
54 the electors of the county or municipality, and may be renewable
55 by referendum as provided by general law.
56 (d) Any county or municipality may, for the purpose of its
57 respective tax levy and subject to the provisions of this
58 subsection and general law, grant historic preservation ad
59 valorem tax exemptions to owners of historic properties. This
60 exemption may be granted only by ordinance of the county or
61 municipality. The amount or limits of the amount of this
62 exemption and the requirements for eligible properties must be
63 specified by general law. The period of time for which this
64 exemption may be granted to a property owner shall be determined
65 by general law.
66 (e) By general law and subject to conditions specified
67 therein:
68 (1) Twenty-five thousand dollars of the assessed value of
69 property subject to tangible personal property tax shall be
70 exempt from ad valorem taxation.
71 (2) The assessed value of solar devices or renewable energy
72 source devices subject to tangible personal property tax may be
73 exempt from ad valorem taxation, subject to limitations provided
74 by general law.
75 (3) Tangible personal property that meets all of the
76 following conditions shall be exempt from ad valorem taxation:
77 a. Located on property classified as agricultural land, as
78 specified by general law.
79 b. Used in the production of agricultural products or for
80 agritourism activities.
81 c. Owned by the landowner or leaseholder of the
82 agricultural land.
83 (f) There shall be granted an ad valorem tax exemption for
84 real property dedicated in perpetuity for conservation purposes,
85 including real property encumbered by perpetual conservation
86 easements or by other perpetual conservation protections, as
87 defined by general law.
88 (g) By general law and subject to the conditions specified
89 therein, each person who receives a homestead exemption as
90 provided in section 6 of this article; who was a member of the
91 United States military or military reserves, the United States
92 Coast Guard or its reserves, or the Florida National Guard; and
93 who was deployed during the preceding calendar year on active
94 duty outside the continental United States, Alaska, or Hawaii in
95 support of military operations designated by the legislature
96 shall receive an additional exemption equal to a percentage of
97 the taxable value of his or her homestead property. The
98 applicable percentage shall be calculated as the number of days
99 during the preceding calendar year the person was deployed on
100 active duty outside the continental United States, Alaska, or
101 Hawaii in support of military operations designated by the
102 legislature divided by the number of days in that year.
103 ARTICLE XII
104 SCHEDULE
105 Ad valorem exemption for tangible personal property on land
106 classified as agricultural.—This section and the amendment to
107 Section 3 of Article VII, which authorizes the legislature to
108 provide for a tax exemption for certain tangible personal
109 property, apply beginning with the 2027 tax roll.
110
111 BE IT FURTHER RESOLVED that the following statement be
112 placed on the ballot:
113 CONSTITUTIONAL AMENDMENT
114 ARTICLE VII, SECTION 3
115 ARTICLE XII
116 AUTHORIZING THE LEGISLATURE TO EXEMPT TANGIBLE PERSONAL
117 PROPERTY ON AGRICULTURAL LAND FROM TAXATION.—Proposing an
118 amendment to the State Constitution to authorize the
119 Legislature, beginning with the 2027 tax roll, to exempt
120 tangible personal property located on land classified as
121 agricultural, used in the production of agricultural products or
122 for agritourism activities, and owned by the landowner or
123 leaseholder of the agricultural land from ad valorem taxation.