Florida Senate - 2018 SENATOR AMENDMENT Bill No. CS for CS for CS for HB 987 Ì351862/Î351862 LEGISLATIVE ACTION Senate . House . . . Floor: WD/2R . 03/09/2018 04:50 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Gibson moved the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 480 and 481 4 insert: 5 Section 14. Section 423.02, Florida Statutes, is amended to 6 read: 7 423.02 Housing projects exempted from taxes and 8 assessments; payments in lieu thereof.—The housing projects, 9 including all property of housing authorities used for or in 10 connection therewith or appurtenant thereto, of housing 11 authorities, or their nonprofit instrumentalities as authorized 12 by s. 421.08(8), shall be exempt from all taxes and special 13 assessments of the state or any city, town, county, or political 14 subdivision of the state, provided, however, that in lieu of 15 such taxes or special assessments, a housing authority or its 16 nonprofit instrumentality may agree to make payments to any 17 city, town, county, or political subdivision of the state for 18 services, improvements, or facilities furnished by such city, 19 town, county, or political subdivision for the benefit of a 20 housing project owned by the housing authority or its nonprofit 21 instrumentality, but in no event shall such payments exceed the 22 estimated cost to such city, town, county, or political 23 subdivision of the services, improvements, or facilities to be 24 so furnished. A city, town, county, or political subdivision of 25 the state may not rename, modify terminology, or otherwise 26 change a tax or assessment with the intent to circumvent the 27 exemption provided under this section, which must be interpreted 28 broadly to protect housing authorities or their nonprofit 29 instrumentalities from taxation or assessment. 30 31 ================= T I T L E A M E N D M E N T ================ 32 And the title is amended as follows: 33 Delete line 42 34 and insert: 35 certain circumstances; amending s. 423.02, F.S.; 36 exempting certain nonprofit instrumentalities from all 37 taxes and special assessments of the state or any 38 city, town, county, or political subdivision of the 39 state; authorizing such a nonprofit instrumentality to 40 agree to make payments to any city, town, county, or 41 political subdivision of the state for services, 42 improvements, or facilities furnished by such city, 43 town, county, or political subdivision for the benefit 44 of a certain housing project; prohibiting a city, 45 town, county, or political subdivision of the state 46 from renaming, modifying terminology, or otherwise 47 changing a tax or assessment with the intent to 48 circumvent the exemption provided under this section; 49 providing construction; providing an effective date.