HJR 1381

1	House Joint Resolution
2	A joint resolution proposing amendments to Sections 1 and
3	8 of Article VII, Section 1 of Article VIII, and Section 4
4	of Article IX, the repeal of Sections 2, 3, 4, 6, 9, and
5	12 of Article VII and Sections 2, 15, 19, 22, 26, and 27
6	of Article XII, and the creation of Section 19 of Article
7	VII, Section 28 of Article X, and Section 28 of Article
8	XII of the State Constitution to prohibit ad valorem
9	taxation of real estate and tangible personal property and
10	repeal provisions relating to such taxation to conform,
11	provide for revising the state sales and use tax rate to
12	generate revenues equal to total sales and use tax and ad
13	valorem tax revenues with a cap of 10 percent, limit sales
14	tax exemptions, provide for temporary emergency local
15	option sales tax increases, and direct revenues to the
16	state, counties, municipalities, and school districts,
17	protect existing indebtedness secured by revenues from ad
18	valorem taxes on real estate and tangible personal
19	property, and provide an effective date.
20
21	Be It Resolved by the Legislature of the State of Florida:
22
23	That the following amendments to Sections 1 and 8 of
24	Article VII, Section 1 of Article VIII, and Section 4 of Article
25	IX, the repeal of Sections 2, 3, 4, 6, 9, and 12 of Article VII
26	and Sections 2, 15, 19, 22, 26, and 27 of Article XII, and the
27	creation of Section 19 of Article VII, Section 28 of Article X,
28	and Section 28 of Article XII of the State Constitution are
29	agreed to and shall be submitted to the electors of this state
30	for approval or rejection at the next general election or at an
31	earlier special election specifically authorized by law for that
32	purpose:
33	ARTICLE VII
34	FINANCE AND TAXATION
35	SECTION 1.  Taxation; appropriations; state expenses; state
36	revenue limitation.--
37	(a)  No tax shall be levied except in pursuance of law. No
38	state ad valorem taxes shall be levied upon real estate or
39	tangible personal property. All other forms of taxation shall be
40	preempted to the state except as provided by general law.
41	(b)  Motor vehicles, boats, airplanes, trailers, trailer
42	coaches and mobile homes, as defined by law, shall be subject to
43	a license tax for their operation in the amounts and for the
44	purposes prescribed by law, but shall not be subject to ad
45	valorem taxes.
46	(c)  No money shall be drawn from the treasury except in
47	pursuance of appropriation made by law.
48	(d)  Provision shall be made by law for raising sufficient
49	revenue to defray the expenses of the state for each fiscal
50	period.
51	(e)  Except as provided herein, state revenues collected
52	for any fiscal year shall be limited to state revenues allowed
53	under this subsection for the prior fiscal year plus an
54	adjustment for growth. As used in this subsection, "growth"
55	means an amount equal to the average annual rate of growth in
56	Florida personal income over the most recent twenty quarters
57	times the state revenues allowed under this subsection for the
58	prior fiscal year. For the 1995-1996 fiscal year, the state
59	revenues allowed under this subsection for the prior fiscal year
60	shall equal the state revenues collected for the 1994-1995
61	fiscal year. Florida personal income shall be determined by the
62	legislature, from information available from the United States
63	Department of Commerce or its successor on the first day of
64	February prior to the beginning of the fiscal year. State
65	revenues collected for any fiscal year in excess of this
66	limitation shall be transferred to the budget stabilization fund
67	until the fund reaches the maximum balance specified in Section
68	19(g) of Article III, and thereafter shall be refunded to
69	taxpayers as provided by general law. State revenues allowed
70	under this subsection for any fiscal year may be increased by a
71	two-thirds vote of the membership of each house of the
72	legislature in a separate bill that contains no other subject
73	and that sets forth the dollar amount by which the state
74	revenues allowed will be increased. The vote may not be taken
75	less than seventy-two hours after the third reading of the bill.
76	For purposes of this subsection, "state revenues" means taxes,
77	fees, licenses, and charges for services imposed by the
78	legislature on individuals, businesses, or agencies outside
79	state government. However, "state revenues" does not include:
80	revenues that are necessary to meet the requirements set forth
81	in documents authorizing the issuance of bonds by the state;
82	revenues that are used to provide matching funds for the federal
83	Medicaid program with the exception of the revenues used to
84	support the Public Medical Assistance Trust Fund or its
85	successor program and with the exception of state matching funds
86	used to fund elective expansions made after July 1, 1994;
87	proceeds from the state lottery returned as prizes; receipts of
88	the Florida Hurricane Catastrophe Fund; balances carried forward
89	from prior fiscal years; taxes, licenses, fees, and charges for
90	services imposed by local, regional, or school district
91	governing bodies; or revenue from taxes, licenses, fees, and
92	charges for services required to be imposed by any amendment or
93	revision to this constitution after July 1, 1994. An adjustment
94	to the revenue limitation shall be made by general law to
95	reflect the fiscal impact of transfers of responsibility for the
96	funding of governmental functions between the state and other
97	levels of government. The legislature shall, by general law,
98	prescribe procedures necessary to administer this subsection.
99	SECTION 2.  Taxes; rate.--All Ad valorem taxation shall be
100	at a uniform rate within each taxing unit, except the taxes on
101	intangible personal property may be at different rates but shall
102	never exceed two mills on the dollar of assessed value;
103	provided, as to any obligations secured by mortgage, deed of
104	trust, or other lien on real estate wherever located, an
105	intangible tax of not more than two mills on the dollar may be
106	levied by law to be in lieu of all other intangible assessments
107	on such obligations.
108	SECTION 3.  Taxes; exemptions.--
109	(a)  All property owned by a municipality and used
110	exclusively by it for municipal or public purposes shall be
111	exempt from taxation. A municipality, owning property outside
112	the municipality, may be required by general law to make payment
113	to the taxing unit in which the property is located. Such
114	portions of property as are used predominantly for educational,
115	literary, scientific, religious or charitable purposes may be
116	exempted by general law from taxation.
117	(b)  There shall be exempt from taxation, cumulatively, to
118	every head of a family residing in this state, household goods
119	and personal effects to the value fixed by general law, not less
120	than one thousand dollars, and to every widow or widower or
121	person who is blind or totally and permanently disabled,
122	property to the value fixed by general law not less than five
123	hundred dollars.
124	(c)  Any county or municipality may, for the purpose of its
125	respective tax levy and subject to the provisions of this
126	subsection and general law, grant community and economic
127	development ad valorem tax exemptions to new businesses and
128	expansions of existing businesses, as defined by general law.
129	Such an exemption may be granted only by ordinance of the county
130	or municipality, and only after the electors of the county or
131	municipality voting on such question in a referendum authorize
132	the county or municipality to adopt such ordinances. An
133	exemption so granted shall apply to improvements to real
134	property made by or for the use of a new business and
135	improvements to real property related to the expansion of an
136	existing business and shall also apply to tangible personal
137	property of such new business and tangible personal property
138	related to the expansion of an existing business. The amount or
139	limits of the amount of such exemption shall be specified by
140	general law. The period of time for which such exemption may be
141	granted to a new business or expansion of an existing business
142	shall be determined by general law. The authority to grant such
143	exemption shall expire ten years from the date of approval by
144	the electors of the county or municipality, and may be renewable
145	by referendum as provided by general law.
146	(d)  By general law and subject to conditions specified
147	therein, there may be granted an ad valorem tax exemption to a
148	renewable energy source device and to real property on which
149	such device is installed and operated, to the value fixed by
150	general law not to exceed the original cost of the device, and
151	for the period of time fixed by general law not to exceed ten
152	years.
153	(e)  Any county or municipality may, for the purpose of its
154	respective tax levy and subject to the provisions of this
155	subsection and general law, grant historic preservation ad
156	valorem tax exemptions to owners of historic properties. This
157	exemption may be granted only by ordinance of the county or
158	municipality. The amount or limits of the amount of this
159	exemption and the requirements for eligible properties must be
160	specified by general law. The period of time for which this
161	exemption may be granted to a property owner shall be determined
162	by general law.
163	(f)  By general law and subject to conditions specified
164	therein, twenty-five thousand dollars of the assessed value of
165	property subject to tangible personal property tax shall be
166	exempt from ad valorem taxation.
167	SECTION 4.  Taxation; assessments.--By general law
168	regulations shall be prescribed which shall secure a just
169	valuation of all property for ad valorem taxation, provided:
170	(a)  Agricultural land, land producing high water recharge
171	to Florida's aquifers, or land used exclusively for
172	noncommercial recreational purposes may be classified by general
173	law and assessed solely on the basis of character or use.
174	(b)  Pursuant to general law tangible personal property
175	held for sale as stock in trade and livestock may be valued for
176	taxation at a specified percentage of its value, may be
177	classified for tax purposes, or may be exempted from taxation.
178	(c)  All persons entitled to a homestead exemption under
179	Section 6 of this Article shall have their homestead assessed at
180	just value as of January 1 of the year following the effective
181	date of this amendment. This assessment shall change only as
182	provided herein.
183	(1)  Assessments subject to this provision shall be changed
184	annually on January 1st of each year; but those changes in
185	assessments shall not exceed the lower of the following:
186	a.  Three percent (3%) of the assessment for the prior
187	year.
188	b.  The percent change in the Consumer Price Index for all
189	urban consumers, U.S. City Average, all items 1967=100, or
190	successor reports for the preceding calendar year as initially
191	reported by the United States Department of Labor, Bureau of
192	Labor Statistics.
193	(2)  No assessment shall exceed just value.
194	(3)  After any change of ownership, as provided by general
195	law, homestead property shall be assessed at just value as of
196	January 1 of the following year, unless the provisions of
197	paragraph (8) apply. Thereafter, the homestead shall be assessed
198	as provided herein.
199	(4)  New homestead property shall be assessed at just value
200	as of January 1st of the year following the establishment of the
201	homestead, unless the provisions of paragraph (8) apply. That
202	assessment shall only change as provided herein.
203	(5)  Changes, additions, reductions, or improvements to
204	homestead property shall be assessed as provided for by general
205	law; provided, however, after the adjustment for any change,
206	addition, reduction, or improvement, the property shall be
207	assessed as provided herein.
208	(6)  In the event of a termination of homestead status, the
209	property shall be assessed as provided by general law.
210	(7)  The provisions of this amendment are severable. If any
211	of the provisions of this amendment shall be held
212	unconstitutional by any court of competent jurisdiction, the
213	decision of such court shall not affect or impair any remaining
214	provisions of this amendment.
215	(8)a.  A person who establishes a new homestead as of
216	January 1, 2009, or January 1 of any subsequent year and who has
217	received a homestead exemption pursuant to Section 6 of this
218	Article as of January 1 of either of the two years immediately
219	preceding the establishment of the new homestead is entitled to
220	have the new homestead assessed at less than just value. If this
221	revision is approved in January of 2008, a person who
222	establishes a new homestead as of January 1, 2008, is entitled
223	to have the new homestead assessed at less than just value only
224	if that person received a homestead exemption on January 1,
225	2007. The assessed value of the newly established homestead
226	shall be determined as follows:
227	1.  If the just value of the new homestead is greater than
228	or equal to the just value of the prior homestead as of January
229	1 of the year in which the prior homestead was abandoned, the
230	assessed value of the new homestead shall be the just value of
231	the new homestead minus an amount equal to the lesser of
232	$500,000 or the difference between the just value and the
233	assessed value of the prior homestead as of January 1 of the
234	year in which the prior homestead was abandoned. Thereafter, the
235	homestead shall be assessed as provided herein.
236	2.  If the just value of the new homestead is less than the
237	just value of the prior homestead as of January 1 of the year in
238	which the prior homestead was abandoned, the assessed value of
239	the new homestead shall be equal to the just value of the new
240	homestead divided by the just value of the prior homestead and
241	multiplied by the assessed value of the prior homestead.
242	However, if the difference between the just value of the new
243	homestead and the assessed value of the new homestead calculated
244	pursuant to this sub-subparagraph is greater than $500,000, the
245	assessed value of the new homestead shall be increased so that
246	the difference between the just value and the assessed value
247	equals $500,000. Thereafter, the homestead shall be assessed as
248	provided herein.
249	b.  By general law and subject to conditions specified
250	therein, the Legislature shall provide for application of this
251	paragraph to property owned by more than one person.
252	(d)  The legislature may, by general law, for assessment
253	purposes and subject to the provisions of this subsection, allow
254	counties and municipalities to authorize by ordinance that
255	historic property may be assessed solely on the basis of
256	character or use. Such character or use assessment shall apply
257	only to the jurisdiction adopting the ordinance. The
258	requirements for eligible properties must be specified by
259	general law.
260	(e)  A county may, in the manner prescribed by general law,
261	provide for a reduction in the assessed value of homestead
262	property to the extent of any increase in the assessed value of
263	that property which results from the construction or
264	reconstruction of the property for the purpose of providing
265	living quarters for one or more natural or adoptive grandparents
266	or parents of the owner of the property or of the owner's spouse
267	if at least one of the grandparents or parents for whom the
268	living quarters are provided is 62 years of age or older. Such a
269	reduction may not exceed the lesser of the following:
270	(1)  The increase in assessed value resulting from
271	construction or reconstruction of the property.
272	(2)  Twenty percent of the total assessed value of the
273	property as improved.
274	(f)  For all levies other than school district levies,
275	assessments of residential real property, as defined by general
276	law, which contains nine units or fewer and which is not subject
277	to the assessment limitations set forth in subsections (a)
278	through (c) shall change only as provided in this subsection.
279	(1)  Assessments subject to this subsection shall be
280	changed annually on the date of assessment provided by law; but
281	those changes in assessments shall not exceed ten percent (10%)
282	of the assessment for the prior year.
283	(2)  No assessment shall exceed just value.
284	(3)  After a change of ownership or control, as defined by
285	general law, including any change of ownership of a legal entity
286	that owns the property, such property shall be assessed at just
287	value as of the next assessment date. Thereafter, such property
288	shall be assessed as provided in this subsection.
289	(4)  Changes, additions, reductions, or improvements to
290	such property shall be assessed as provided for by general law;
291	however, after the adjustment for any change, addition,
292	reduction, or improvement, the property shall be assessed as
293	provided in this subsection.
294	(g)  For all levies other than school district levies,
295	assessments of real property that is not subject to the
296	assessment limitations set forth in subsections (a) through (c)
297	and (f) shall change only as provided in this subsection.
298	(1)  Assessments subject to this subsection shall be
299	changed annually on the date of assessment provided by law; but
300	those changes in assessments shall not exceed ten percent (10%)
301	of the assessment for the prior year.
302	(2)  No assessment shall exceed just value.
303	(3)  The legislature must provide that such property shall
304	be assessed at just value as of the next assessment date after a
305	qualifying improvement, as defined by general law, is made to
306	such property. Thereafter, such property shall be assessed as
307	provided in this subsection.
308	(4)  The legislature may provide that such property shall
309	be assessed at just value as of the next assessment date after a
310	change of ownership or control, as defined by general law,
311	including any change of ownership of the legal entity that owns
312	the property. Thereafter, such property shall be assessed as
313	provided in this subsection.
314	(5)  Changes, additions, reductions, or improvements to
315	such property shall be assessed as provided for by general law;
316	however, after the adjustment for any change, addition,
317	reduction, or improvement, the property shall be assessed as
318	provided in this subsection.
319	SECTION 6.  Homestead exemptions.--
320	(a)  Every person who has the legal or equitable title to
321	real estate and maintains thereon the permanent residence of the
322	owner, or another legally or naturally dependent upon the owner,
323	shall be exempt from taxation thereon, except assessments for
324	special benefits, up to the assessed valuation of twenty-five
325	thousand dollars and, for all levies other than school district
326	levies, on the assessed valuation greater than fifty thousand
327	dollars and up to seventy-five thousand dollars, upon
328	establishment of right thereto in the manner prescribed by law.
329	The real estate may be held by legal or equitable title, by the
330	entireties, jointly, in common, as a condominium, or indirectly
331	by stock ownership or membership representing the owner's or
332	member's proprietary interest in a corporation owning a fee or a
333	leasehold initially in excess of ninety-eight years. The
334	exemption shall not apply with respect to any assessment roll
335	until such roll is first determined to be in compliance with the
336	provisions of section 4 by a state agency designated by general
337	law. This exemption is repealed on the effective date of any
338	amendment to this Article which provides for the assessment of
339	homestead property at less than just value.
340	(b)  Not more than one exemption shall be allowed any
341	individual or family unit or with respect to any residential
342	unit. No exemption shall exceed the value of the real estate
343	assessable to the owner or, in case of ownership through stock
344	or membership in a corporation, the value of the proportion
345	which the interest in the corporation bears to the assessed
346	value of the property.
347	(c)  By general law and subject to conditions specified
348	therein, the Legislature may provide to renters, who are
349	permanent residents, ad valorem tax relief on all ad valorem tax
350	levies. Such ad valorem tax relief shall be in the form and
351	amount established by general law.
352	(d)  The legislature may, by general law, allow counties or
353	municipalities, for the purpose of their respective tax levies
354	and subject to the provisions of general law, to grant an
355	additional homestead tax exemption not exceeding fifty thousand
356	dollars to any person who has the legal or equitable title to
357	real estate and maintains thereon the permanent residence of the
358	owner and who has attained age sixty-five and whose household
359	income, as defined by general law, does not exceed twenty
360	thousand dollars. The general law must allow counties and
361	municipalities to grant this additional exemption, within the
362	limits prescribed in this subsection, by ordinance adopted in
363	the manner prescribed by general law, and must provide for the
364	periodic adjustment of the income limitation prescribed in this
365	subsection for changes in the cost of living.
366	(e)  Each veteran who is age 65 or older who is partially
367	or totally permanently disabled shall receive a discount from
368	the amount of the ad valorem tax otherwise owed on homestead
369	property the veteran owns and resides in if the disability was
370	combat related, the veteran was a resident of this state at the
371	time of entering the military service of the United States, and
372	the veteran was honorably discharged upon separation from
373	military service. The discount shall be in a percentage equal to
374	the percentage of the veteran's permanent, service-connected
375	disability as determined by the United States Department of
376	Veterans Affairs. To qualify for the discount granted by this
377	subsection, an applicant must submit to the county property
378	appraiser, by March 1, proof of residency at the time of
379	entering military service, an official letter from the United
380	States Department of Veterans Affairs stating the percentage of
381	the veteran's service-connected disability and such evidence
382	that reasonably identifies the disability as combat related, and
383	a copy of the veteran's honorable discharge. If the property
384	appraiser denies the request for a discount, the appraiser must
385	notify the applicant in writing of the reasons for the denial,
386	and the veteran may reapply. The Legislature may, by general
387	law, waive the annual application requirement in subsequent
388	years. This subsection shall take effect December 7, 2006, is
389	self-executing, and does not require implementing legislation.
390	SECTION 8.  Aid to local governments.--State funds may be
391	appropriated to the several counties, school districts,
392	municipalities or special districts upon such conditions as may
393	be provided by general law. These conditions may include the use
394	of relative ad valorem assessment levels determined by a state
395	agency designated by general law.
396	SECTION 9.  Local taxes.--
397	(a)  Counties, school districts, and municipalities shall,
398	and special districts may, be authorized by law to levy ad
399	valorem taxes and may be authorized by general law to levy other
400	taxes, for their respective purposes, except ad valorem taxes on
401	intangible personal property and taxes prohibited by this
402	constitution.
403	(b)  Ad valorem taxes, exclusive of taxes levied for the
404	payment of bonds and taxes levied for periods not longer than
405	two years when authorized by vote of the electors who are the
406	owners of freeholds therein not wholly exempt from taxation,
407	shall not be levied in excess of the following millages upon the
408	assessed value of real estate and tangible personal property:
409	for all county purposes, ten mills; for all municipal purposes,
410	ten mills; for all school purposes, ten mills; for water
411	management purposes for the northwest portion of the state lying
412	west of the line between ranges two and three east, 0.05 mill;
413	for water management purposes for the remaining portions of the
414	state, 1.0 mill; and for all other special districts a millage
415	authorized by law approved by vote of the electors who are
416	owners of freeholds therein not wholly exempt from taxation. A
417	county furnishing municipal services may, to the extent
418	authorized by law, levy additional taxes within the limits fixed
419	for municipal purposes.
420	SECTION 12.  Local bonds.--Counties, school districts,
421	municipalities, special districts and local governmental bodies
422	with taxing powers may issue bonds, certificates of indebtedness
423	or any form of tax anticipation certificates, payable from ad
424	valorem taxation and maturing more than twelve months after
425	issuance only:
426	(a)  to finance or refinance capital projects authorized by
427	law and only when approved by vote of the electors who are
428	owners of freeholds therein not wholly exempt from taxation; or
429	(b)  to refund outstanding bonds and interest and
430	redemption premium thereon at a lower net average interest cost
431	rate.
432	SECTION 19.  Revised state sales and use tax; first year
433	revenue neutrality; distribution to counties, municipalities,
434	and school districts.--As provided by general law, the rate of
435	the state tax on sales, use, and other transactions shall be
436	revised to generate in the first year after this section takes
437	effect the same amount of revenues as the aggregate total
438	revenues generated from such tax and ad valorem taxes in the
439	year immediately preceding the date this section takes effect.
440	Thereafter, the revised rate shall be adjusted each year by the
441	lesser of 3 percent or the percentage change that year in the
442	Consumer Price Index as compiled by the United States Department
443	of Labor; however, the rate may not exceed 10 percent. Revenues
444	from the revised sales and use tax shall be distributed to the
445	state, counties, municipalities, and school districts as
446	provided by general law. As provided by general law, only food,
447	medicine, and clothing with a retail price of less than twenty-
448	five dollars may be exempt from the sales tax. As provided by
449	general law, an elected taxing authority may, by supermajority
450	vote (majority plus 1), adopt an ordinance levying an additional
451	local option sales tax of 0.3 percent solely for emergency
452	purposes. The ordinance shall be effective only upon approval by
453	the voters in a referendum held solely for purposes of approval
454	or rejection of the ordinance. The criteria for determination of
455	an emergency shall be as provided by general law; and the
456	ordinance, if approved, shall be effective only for the duration
457	of the emergency.
458	ARTICLE VIII
459	LOCAL GOVERNMENT
460	SECTION 1.  Counties.--
461	(a)  POLITICAL SUBDIVISIONS.  The state shall be divided by
462	law into political subdivisions called counties. Counties may be
463	created, abolished or changed by law, with provision for payment
464	or apportionment of the public debt.
465	(b)  COUNTY FUNDS.  The care, custody and method of
466	disbursing county funds shall be provided by general law.
467	(c)  GOVERNMENT.  Pursuant to general or special law, a
468	county government may be established by charter which shall be
469	adopted, amended or repealed only upon vote of the electors of
470	the county in a special election called for that purpose.
471	(d)  COUNTY OFFICERS.  There shall be elected by the
472	electors of each county, for terms of four years, a sheriff, a
473	tax collector, a property appraiser, a supervisor of elections,
474	and a clerk of the circuit court; except, when provided by
475	county charter or special law approved by vote of the electors
476	of the county, any county officer may be chosen in another
477	manner therein specified, or any county office may be abolished
478	when all the duties of the office prescribed by general law are
479	transferred to another office. When not otherwise provided by
480	county charter or special law approved by vote of the electors,
481	the clerk of the circuit court shall be ex officio clerk of the
482	board of county commissioners, auditor, recorder and custodian
483	of all county funds.
484	(e)  COMMISSIONERS.  Except when otherwise provided by
485	county charter, the governing body of each county shall be a
486	board of county commissioners composed of five or seven members
487	serving staggered terms of four years. After each decennial
488	census the board of county commissioners shall divide the county
489	into districts of contiguous territory as nearly equal in
490	population as practicable. One commissioner residing in each
491	district shall be elected as provided by law.
492	(f)  NON-CHARTER GOVERNMENT.  Counties not operating under
493	county charters shall have such power of self-government as is
494	provided by general or special law. The board of county
495	commissioners of a county not operating under a charter may
496	enact, in a manner prescribed by general law, county ordinances
497	not inconsistent with general or special law, but an ordinance
498	in conflict with a municipal ordinance shall not be effective
499	within the municipality to the extent of such conflict.
500	(g)  CHARTER GOVERNMENT.  Counties operating under county
501	charters shall have all powers of local self-government not
502	inconsistent with general law, or with special law approved by
503	vote of the electors. The governing body of a county operating
504	under a charter may enact county ordinances not inconsistent
505	with general law. The charter shall provide which shall prevail
506	in the event of conflict between county and municipal
507	ordinances.
508	(h)  TAXES; LIMITATION.  Property situate within
509	municipalities shall not be subject to taxation for services
510	rendered by the county exclusively for the benefit of the
511	property or residents in unincorporated areas.
512	(h)(i)  COUNTY ORDINANCES.  Each county ordinance shall be
513	filed with the custodian of state records and shall become
514	effective at such time thereafter as is provided by general law.
515	(i)(j)  VIOLATION OF ORDINANCES.  Persons violating county
516	ordinances shall be prosecuted and punished as provided by law.
517	(j)(k)  COUNTY SEAT.  In every county there shall be a
518	county seat at which shall be located the principal offices and
519	permanent records of all county officers. The county seat may
520	not be moved except as provided by general law. Branch offices
521	for the conduct of county business may be established elsewhere
522	in the county by resolution of the governing body of the county
523	in the manner prescribed by law. No instrument shall be deemed
524	recorded until filed at the county seat, or a branch office
525	designated by the governing body of the county for the recording
526	of instruments, according to law.
527	ARTICLE IX
528	EDUCATION
529	SECTION 4.  School districts; school boards.--
530	(a)  Each county shall constitute a school district;
531	provided, two or more contiguous counties, upon vote of the
532	electors of each county pursuant to law, may be combined into
533	one school district. In each school district there shall be a
534	school board composed of five or more members chosen by vote of
535	the electors in a nonpartisan election for appropriately
536	staggered terms of four years, as provided by law.
537	(b)  The school board shall operate, control and supervise
538	all free public schools within the school district and determine
539	the rate of school district taxes within the limits prescribed
540	herein. Two or more school districts may operate and finance
541	joint educational programs.
542	ARTICLE X
543	MISCELLANEOUS
544	SECTION 28.  Protection of bondholder's rights to
545	indebtedness secured by ad valorem tax revenues.--The state
546	assumes the responsibility for and guarantees the repayment of
547	any indebtedness, existing on March 1, 2007, of any taxing
548	authority secured by a pledge of revenues from ad valorem taxes
549	imposed on real estate and tangible personal property.
550	ARTICLE XII
551	SCHEDULE
552	SECTION 2.  Property taxes; millages.--Tax millages
553	authorized in counties, municipalities and special districts, on
554	the date this revision becomes effective, may be continued until
555	reduced by law.
556	SECTION 15.  Special district taxes.--Ad valorem taxing
557	power vested by law in special districts existing when this
558	revision becomes effective shall not be abrogated by Section
559	9(b) of Article VII herein, but such powers, except to the
560	extent necessary to pay outstanding debts, may be restricted or
561	withdrawn by law.
562	SECTION 19.  Renewable energy source property.--The
563	amendment to Section 3 of Article VII, relating to an exemption
564	for a renewable energy source device and real property on which
565	such device is installed, if adopted at the special election in
566	October 1980, shall take effect January 1, 1981.
567	SECTION 22.  Historic property exemption and
568	assessment.--The amendments to Sections 3 and 4 of Article VII
569	relating to ad valorem tax exemption for, and assessment of,
570	historic property shall take effect January 1, 1999.
571	SECTION 26.  Increased homestead exemption.--The amendment
572	to Section 6 of Article VII increasing the maximum additional
573	amount of the homestead exemption for low-income seniors shall
574	take effect January 1, 2007.
575	SECTION 27.  Property tax exemptions and limitations on
576	property tax assessments.--The amendments to Sections 3, 4, and
577	6 of Article VII, providing a $25,000 exemption for tangible
578	personal property, providing an additional $25,000 homestead
579	exemption, authorizing transfer of the accrued benefit from the
580	limitations on the assessment of homestead property, and this
581	section, if submitted to the electors of this state for approval
582	or rejection at a special election authorized by law to be held
583	on January 29, 2008, shall take effect upon approval by the
584	electors and shall operate retroactively to January 1, 2008, or,
585	if submitted to the electors of this state for approval or
586	rejection at the next general election, shall take effect
587	January 1 of the year following such general election. The
588	amendments to Section 4 of Article VII creating subsections (f)
589	and (g) of that section, creating a limitation on annual
590	assessment increases for specified real property, shall take
591	effect upon approval of the electors and shall first limit
592	assessments beginning January 1, 2009, if approved at a special
593	election held on January 29, 2008, or shall first limit
594	assessments beginning January 1, 2010, if approved at the
595	general election held in November of 2008. Subsections (f) and
596	(g) of Section 4 of Article VII are repealed effective January
597	1, 2019; however, the legislature shall by joint resolution
598	propose an amendment abrogating the repeal of subsections (f)
599	and (g), which shall be submitted to the electors of this state
600	for approval or rejection at the general election of 2018 and,
601	if approved, shall take effect January 1, 2019.
602	SECTION 28.  Real estate and tangible personal property ad
603	valorem tax repeal.--This section shall take effect upon
604	approval by the electors. The amendments to Sections 1 and 8 of
605	Article VII, Section 1 of Article VIII, and Section 4 of Article
606	IX, the repeal of Sections 2, 3, 4, 6, 9, and 12 of Article VII
607	and Sections 2, 15, 19, 22, 26, and 27 of Article XII, and the
608	creation of Section 19 of Article VII and Section 28 of Article
609	X of the State Constitution shall take effect January 1 of the
610	year following approval by the electors, except that any ad
611	valorem tax assessments existing on such date necessary to repay
612	any indebtedness secured by a pledge of revenues from ad valorem
613	taxes on real estate and tangible personal property are hereby
614	preserved.
615	BE IT FURTHER RESOLVED that the following statement be
616	placed on the ballot:
617	CONSTITUTIONAL AMENDMENT
618	ARTICLE VII, SECTIONS 1, 2, 3, 4, 6, 8, 9, 12, AND 19;
619	ARTICLE VIII, SECTION 1;
620	ARTICLE IX, SECTION 4;
621	ARTICLE X, SECTION 28;
622	ARTICLE XII, SECTIONS 2, 15, 19, 22, 26, 27, AND 28
623	AD VALOREM TAX REPEAL; REVISED STATE SALES TAX, ANNUAL
624	ADJUSTMENT, CAP, DISTRIBUTION; BONDED INDEBTEDNESS
625	PROTECTION.--Proposing amendments to the State Constitution to
626	prohibit ad valorem taxes on real estate and tangible personal
627	property and repeal provisions relating to such taxation to
628	conform; to provide for revising by general law the state sales
629	and use tax rate to generate in the first year after enactment
630	revenues equal to the total revenues from the sales and use tax
631	and ad valorem taxes in the year preceding enactment, adjust the
632	rate each year by the lesser of 3 percent or the percentage
633	change in the Consumer Price Index, impose a 10-percent limit on
634	the rate, limit sales tax exemptions to food, medicine, and
635	clothing costing less than $25, provide for temporary emergency
636	local option sales tax increases, and provide for distributing
637	revenues to the state, counties, municipalities, and school
638	districts; and to provide for state assumption of responsibility
639	for, and to guarantee repayment of, existing indebtedness
640	secured by a pledge of revenues secured by ad valorem taxes on
641	real and tangible personal property. Such provisions shall take
642	effect January 1 of the year following approval by the electors,
643	except that any ad valorem tax assessments existing on such date
644	necessary to repay any indebtedness secured by a pledge of
645	revenues from ad valorem taxes on real estate and tangible
646	personal property are preserved.

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