Florida Senate - 2015 SJR 588
By Senator Altman
16-00681-15 2015588__
1 Senate Joint Resolution
2 A joint resolution proposing an amendment to Section 3
3 of Article VII of the State Constitution to allow the
4 Legislature, by general law after a specified date, to
5 exempt from taxation property owned by a municipality
6 that is not used for municipal or public purposes.
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 of
11 the State Constitution is agreed to and shall be submitted to
12 the electors of this state for approval or rejection at the next
13 general election or at an earlier special election specifically
14 authorized by law for that purpose:
15 ARTICLE VII
16 FINANCE AND TAXATION
17 SECTION 3. Taxes; exemptions.—
18 (a) All property owned by a municipality and used
19 exclusively by it for municipal or public purposes is shall be
20 exempt from taxation. Property owned by a municipality that is
21 not used for municipal or public purposes may be exempted from
22 taxation by general law after January 1, 2017. A municipality,
23 owning property outside the municipality, may be required by
24 general law to make payment to the taxing unit in which the
25 property is located. Such portions of property as are used
26 predominantly for educational, literary, scientific, religious
27 or charitable purposes may be exempted by general law from
28 taxation.
29 (b) There shall be exempt from taxation, cumulatively, to
30 every head of a family residing in this state, household goods
31 and personal effects to the value fixed by general law, not less
32 than one thousand dollars, and to every widow or widower or
33 person who is blind or totally and permanently disabled,
34 property to the value fixed by general law not less than five
35 hundred dollars.
36 (c) Any county or municipality may, for the purpose of its
37 respective tax levy and subject to the provisions of this
38 subsection and general law, grant community and economic
39 development ad valorem tax exemptions to new businesses and
40 expansions of existing businesses, as defined by general law.
41 Such an exemption may be granted only by ordinance of the county
42 or municipality, and only after the electors of the county or
43 municipality voting on such question in a referendum authorize
44 the county or municipality to adopt such ordinances. An
45 exemption so granted shall apply to improvements to real
46 property made by or for the use of a new business and
47 improvements to real property related to the expansion of an
48 existing business and shall also apply to tangible personal
49 property of such new business and tangible personal property
50 related to the expansion of an existing business. The amount or
51 limits of the amount of such exemption shall be specified by
52 general law. The period of time for which such exemption may be
53 granted to a new business or expansion of an existing business
54 shall be determined by general law. The authority to grant such
55 exemption shall expire ten years from the date of approval by
56 the electors of the county or municipality, and may be renewable
57 by referendum as provided by general law.
58 (d) Any county or municipality may, for the purpose of its
59 respective tax levy and subject to the provisions of this
60 subsection and general law, grant historic preservation ad
61 valorem tax exemptions to owners of historic properties. This
62 exemption may be granted only by ordinance of the county or
63 municipality. The amount or limits of the amount of this
64 exemption and the requirements for eligible properties must be
65 specified by general law. The period of time for which this
66 exemption may be granted to a property owner shall be determined
67 by general law.
68 (e) By general law and subject to conditions specified
69 therein, twenty-five thousand dollars of the assessed value of
70 property subject to tangible personal property tax shall be
71 exempt from ad valorem taxation.
72 (f) There shall be granted an ad valorem tax exemption for
73 real property dedicated in perpetuity for conservation purposes,
74 including real property encumbered by perpetual conservation
75 easements or by other perpetual conservation protections, as
76 defined by general law.
77 (g) By general law and subject to the conditions specified
78 therein, each person who receives a homestead exemption as
79 provided in section 6 of this article; who was a member of the
80 United States military or military reserves, the United States
81 Coast Guard or its reserves, or the Florida National Guard; and
82 who was deployed during the preceding calendar year on active
83 duty outside the continental United States, Alaska, or Hawaii in
84 support of military operations designated by the legislature
85 shall receive an additional exemption equal to a percentage of
86 the taxable value of his or her homestead property. The
87 applicable percentage shall be calculated as the number of days
88 during the preceding calendar year the person was deployed on
89 active duty outside the continental United States, Alaska, or
90 Hawaii in support of military operations designated by the
91 legislature divided by the number of days in that year.
92 BE IT FURTHER RESOLVED that the following statement be
93 placed on the ballot:
94 CONSTITUTIONAL AMENDMENT
95 ARTICLE VII, SECTION 3
96 FINANCE AND TAXATION.—Proposing an amendment to the State
97 Constitution to allow the Legislature, by general law after
98 January 1, 2017, to exempt from taxation property owned by a
99 municipality that is not used for municipal or public purposes.