HOUSE AMENDMENT
Bill No. CS/CS/HJR 833
Amendment No. ___ (for drafter's use only)
CHAMBER ACTION
Senate House
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5 ORIGINAL STAMP BELOW
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11 Representative(s) Rubio offered the following:
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13 Amendment (with title amendment)
14 Remove everything after the resolving clause
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16 and insert:
17 That the amendment of Section 3 of Article VII of the
18 State Constitution is agreed to and shall be submitted to the
19 electors of this state for approval or rejection at the next
20 general election or at an earlier special election
21 specifically authorized by law for that purpose:
22 ARTICLE VII
23 FINANCE AND TAXATION
24 SECTION 3. Taxes; exemptions.--
25 (a) All property owned by a municipality and used
26 exclusively by it for municipal or public purposes shall be
27 exempt from taxation. A municipality, owning property outside
28 the municipality, may be required by general law to make
29 payment to the taxing unit in which the property is located.
30 Such portions of property as are used predominantly for
31 educational, literary, scientific, religious or charitable
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HOUSE AMENDMENT
Bill No. CS/CS/HJR 833
Amendment No. ___ (for drafter's use only)
1 purposes may be exempted by general law from taxation.
2 (b) There shall be exempt from taxation, cumulatively,
3 to every head of a family residing in this state, household
4 goods and personal effects to the value fixed by general law,
5 not less than one thousand dollars, and to every widow or
6 widower or person who is blind or totally and permanently
7 disabled, property to the value fixed by general law not less
8 than five hundred dollars.
9 (c) Any county or municipality may, for the purpose of
10 its respective tax levy and subject to the provisions of this
11 subsection and general law, grant community and economic
12 development ad valorem tax exemptions to new businesses and
13 expansions of existing businesses, as defined by general law.
14 Such an exemption may be granted only by ordinance of the
15 county or municipality, and only after the electors of the
16 county or municipality voting on such question in a referendum
17 authorize the county or municipality to adopt such ordinances.
18 An exemption so granted shall apply to improvements to real
19 property made by or for the use of a new business and
20 improvements to real property related to the expansion of an
21 existing business and shall also apply to tangible personal
22 property of such new business and tangible personal property
23 related to the expansion of an existing business. The amount
24 or limits of the amount of such exemption shall be specified
25 by general law. The period of time for which such exemption
26 may be granted to a new business or expansion of an existing
27 business shall be determined by general law. The authority to
28 grant such exemption shall expire ten years from the date of
29 approval by the electors of the county or municipality, and
30 may be renewable by referendum as provided by general law.
31 (d) By general law and subject to conditions specified
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HOUSE AMENDMENT
Bill No. CS/CS/HJR 833
Amendment No. ___ (for drafter's use only)
1 therein, there may be granted an ad valorem tax exemption to a
2 renewable energy source device and to real property on which
3 such device is installed and operated, to the value fixed by
4 general law not to exceed the original cost of the device, and
5 for the period of time fixed by general law not to exceed ten
6 years.
7 (e) Any county or municipality may, for the purpose of
8 its respective tax levy and subject to the provisions of this
9 subsection and general law, grant historic preservation ad
10 valorem tax exemptions to owners of historic properties. This
11 exemption may be granted only by ordinance of the county or
12 municipality. The amount or limits of the amount of this
13 exemption and the requirements for eligible properties must be
14 specified by general law. The period of time for which this
15 exemption may be granted to a property owner shall be
16 determined by general law.
17 (f) Legislative review of the tax on sales, use, and
18 other transactions.--There is hereby created a joint committee
19 consisting of six senators appointed by the President of the
20 Senate and six representatives appointed by the Speaker of the
21 House of Representatives, which committee shall conduct a
22 review of all exemptions from the tax on sales, use, and other
23 transactions imposed by law and all exclusions of sales of
24 services from such taxation. The committee shall be governed
25 by joint rules adopted by the legislature no later than the
26 2003 regular session pursuant to the authority to adopt rules
27 under section 4 of Article III. Such rules shall establish a
28 schedule for review of such exemptions and exclusions over a
29 three-year period and shall provide criteria to be considered
30 by the committee in conducting its review. No later than
31 March 1 of 2004, 2005, and 2006, the committee shall submit
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HOUSE AMENDMENT
Bill No. CS/CS/HJR 833
Amendment No. ___ (for drafter's use only)
1 its findings and recommendations to the presiding officers of
2 each house of the legislature. Any decision to deauthorize an
3 exemption or exclusion must be approved by seven members of
4 the committee and shall be in the form of a resolution adopted
5 by the committee, which shall be submitted to the legislature.
6 The resolution shall set forth the specific changes to the
7 statutes necessary to effectuate the deauthorization, which
8 resolution shall have the force of law and shall become
9 effective July 1 following the second regular session
10 occurring after submission to the legislature, except for
11 those exemptions or exclusions expressly rescinded by joint
12 resolution of the legislature prior to that date. This
13 section does not operate to deauthorize any exemption or
14 exclusion not expressly deauthorized in such resolution, nor
15 does it prohibit subsequent reenactment by law of any
16 exemption or exclusion that was deauthorized. The joint
17 committee is dissolved July 1, 2006.
18 BE IT FURTHER RESOLVED that the following statement be
19 placed on the ballot:
20 CONSTITUTIONAL AMENDMENT
21 ARTICLE VII, SECTION 3
22 REVIEW OF EXEMPTIONS AND EXCLUSIONS FROM THE TAX ON
23 SALES, USE, AND OTHER TRANSACTIONS.--Proposes to amend the
24 State Constitution to create a joint legislative committee to
25 conduct a review of exemptions from the tax on sales, use, and
26 other transactions imposed by law and exclusions of sales of
27 services from such taxation. Provides for submission of the
28 committee's findings and recommendations to the presiding
29 officers of the Legislature not later than March 1, 2004,
30 2005, and 2006. Requires committee decisions to deauthorize
31 any exemption or exclusion which are approved by a majority of
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HOUSE AMENDMENT
Bill No. CS/CS/HJR 833
Amendment No. ___ (for drafter's use only)
1 the committee membership to be presented to the Legislature as
2 a resolution, not subject to gubernatorial veto. Authorizes
3 the Legislature to rescind decisions of the committee by joint
4 resolution. Provides that the deauthorization of exemptions
5 or exclusions shall take effect on July 1 of the calendar year
6 following the second regular session following adoption of the
7 committee's resolution. Retains the Legislature's authority
8 to adopt or reauthorize exemptions or exclusions from such
9 tax.
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13 And the title is amended as follows:
14 remove everything before the resolving clause
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16 and insert:
17 House Joint Resolution
18 A joint resolution proposing the creation of
19 Section 20 of Article III of the State
20 Constitution to create a joint legislative
21 committee to conduct a review of all exemptions
22 from the tax on sales, use, and other
23 transactions imposed by law and all exclusions
24 of sales of services from such taxation.
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