House Bill hb0833c1

CODING: Words stricken are deletions; words underlined are additions.




    Florida House of Representatives - 2002             CS/HJR 833

        By the Committee on Local Government & Veterans Affairs
    and Representative Carassas





  1                      House Joint Resolution

  2         A joint resolution proposing an amendment to

  3         Section 3 of Article VII of the State

  4         Constitution relating to a tax exemption for

  5         certain property owned by municipalities or

  6         special districts and used for specified

  7         purposes.

  8

  9  Be It Resolved by the Legislature of the State of Florida:

10

11         That the following amendment to Section 3 of Article

12  VII of the State Constitution is agreed to and shall be

13  submitted to the electors of this state for approval or

14  rejection at the next general election, or at an earlier

15  special election specifically authorized by law for that

16  purpose, and, if approved, shall take effect January 1, 2003:

17

18                           ARTICLE VII

19                       FINANCE AND TAXATION

20         SECTION 3.  Taxes; exemptions.--

21         (a)  All property owned by a municipality or special

22  district and used exclusively by it for governmental or

23  municipal or public purposes shall be exempt from taxation.

24  All property not otherwise exempt from taxation owned by a

25  municipality or by a special district and used for the

26  purposes of transportation of passengers or cargo at airports

27  or deepwater seaports or used for purposes for which public

28  funds may be expended may be exempted from taxation as

29  provided by general law. A municipality, owning property

30  outside the municipality, may be required by general law to

31  make payment to the taxing unit in which the property is

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2002             CS/HJR 833

    171-668-02






  1  located.  Such portions of property as are used predominantly

  2  for educational, literary, scientific, religious or charitable

  3  purposes may be exempted by general law from taxation.

  4         (b)  There shall be exempt from taxation, cumulatively,

  5  to every head of a family residing in this state, household

  6  goods and personal effects to the value fixed by general law,

  7  not less than one thousand dollars, and to every widow or

  8  widower or person who is blind or totally and permanently

  9  disabled, property to the value fixed by general law not less

10  than five hundred dollars.

11         (c)  Any county or municipality may, for the purpose of

12  its respective tax levy and subject to the provisions of this

13  subsection and general law, grant community and economic

14  development ad valorem tax exemptions to new businesses and

15  expansions of existing businesses, as defined by general law.

16  Such an exemption may be granted only by ordinance of the

17  county or municipality, and only after the electors of the

18  county or municipality voting on such question in a referendum

19  authorize the county or municipality to adopt such ordinances.

20  An exemption so granted shall apply to improvements to real

21  property made by or for the use of a new business and

22  improvements to real property related to the expansion of an

23  existing business and shall also apply to tangible personal

24  property of such new business and tangible personal property

25  related to the expansion of an existing business. The amount

26  or limits of the amount of such exemption shall be specified

27  by general law.  The period of time for which such exemption

28  may be granted to a new business or expansion of an existing

29  business shall be determined by general law.  The authority to

30  grant such exemption shall expire ten years from the date of

31

                                  2

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2002             CS/HJR 833

    171-668-02






  1  approval by the electors of the county or municipality, and

  2  may be renewable by referendum as provided by general law.

  3         (d)  By general law and subject to conditions specified

  4  therein, there may be granted an ad valorem tax exemption to a

  5  renewable energy source device and to real property on which

  6  such device is installed and operated, to the value fixed by

  7  general law not to exceed the original cost of the device, and

  8  for the period of time fixed by general law not to exceed ten

  9  years.

10         (e)  Any county or municipality may, for the purpose of

11  its respective tax levy and subject to the provisions of this

12  subsection and general law, grant historic preservation ad

13  valorem tax exemptions to owners of historic properties.  This

14  exemption may be granted only by ordinance of the county or

15  municipality.  The amount or limits of the amount of this

16  exemption and the requirements for eligible properties must be

17  specified by general law.  The period of time for which this

18  exemption may be granted to a property owner shall be

19  determined by general law.

20         BE IT FURTHER RESOLVED that the following statement be

21  placed on the ballot:

22

23                     CONSTITUTIONAL AMENDMENT

24                      ARTICLE VII, SECTION 3

25         TAXATION OF MUNICIPAL OR SPECIAL-DISTRICT

26  PROPERTY.--Proposing an amendment to the State Constitution to

27  provide that municipal or special-district property used for

28  governmental or municipal purposes is exempt from taxation, to

29  remove the requirement that municipal property be used

30  exclusively for municipal or public purposes to be exempt from

31  taxation, and to authorize the Legislature to enact general

                                  3

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 2002             CS/HJR 833

    171-668-02






  1  laws to exempt from taxation municipal or special-district

  2  property used for transporting passengers or cargo at airports

  3  or deepwater seaports or used for purposes for which public

  4  funds may be expended.

  5

  6

  7

  8

  9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  4

CODING: Words stricken are deletions; words underlined are additions.