Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SJR 1560
       
       
       
       
       
       
                                Ì429396UÎ429396                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/20/2024           .                                
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       The Committee on Finance and Tax (Collins) recommended the
       following:
       
    1         Senate Amendment
    2  
    3         Delete lines 76 - 117
    4  and insert:
    5  classified as agricultural land, as specified by general law;
    6  used on such property in the production of agricultural products
    7  or for agritourism activities; and owned by the landowner or
    8  leaseholder of the agricultural land shall be exempt from ad
    9  valorem taxation.
   10         (f) There shall be granted an ad valorem tax exemption for
   11  real property dedicated in perpetuity for conservation purposes,
   12  including real property encumbered by perpetual conservation
   13  easements or by other perpetual conservation protections, as
   14  defined by general law.
   15         (g) By general law and subject to the conditions specified
   16  therein, each person who receives a homestead exemption as
   17  provided in section 6 of this article; who was a member of the
   18  United States military or military reserves, the United States
   19  Coast Guard or its reserves, or the Florida National Guard; and
   20  who was deployed during the preceding calendar year on active
   21  duty outside the continental United States, Alaska, or Hawaii in
   22  support of military operations designated by the legislature
   23  shall receive an additional exemption equal to a percentage of
   24  the taxable value of his or her homestead property. The
   25  applicable percentage shall be calculated as the number of days
   26  during the preceding calendar year the person was deployed on
   27  active duty outside the continental United States, Alaska, or
   28  Hawaii in support of military operations designated by the
   29  legislature divided by the number of days in that year.
   30                             ARTICLE XII                           
   31                              SCHEDULE                             
   32         Ad valorem exemption for tangible personal property on land
   33  classified as agricultural.—This section and the amendment to
   34  Section 3 of Article VII, which authorizes the Legislature to
   35  provide for a tax exemption for certain tangible personal
   36  property, apply beginning with the 2026 tax roll.
   37  
   38         BE IT FURTHER RESOLVED that the following statement be
   39  placed on the ballot:
   40                      CONSTITUTIONAL AMENDMENT                     
   41                       ARTICLE VII, SECTION 3                      
   42                             ARTICLE XII                           
   43         AUTHORIZING LEGISLATURE TO EXEMPT TANGIBLE PERSONAL
   44  PROPERTY ON AGRICULTURAL LAND FROM TAXATION.—Proposing an
   45  amendment to the State Constitution to authorize the
   46  Legislature, beginning with the 2026 tax roll, to exempt
   47  tangible personal property located on land classified as
   48  agricultural, used on such property in the production of
   49  agricultural products or for agritourism activities, and owned
   50  by the landowner or leaseholder of the