Florida Senate - 2025                        COMMITTEE AMENDMENT
       Bill No. SJR 318
       
       
       
       
       
       
                                Ì722920{Î722920                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/15/2025           .                                
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       The Committee on Finance and Tax (Truenow) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 75 - 120
    4  and insert:
    5         (f) There shall be granted an ad valorem tax exemption for
    6  real property dedicated in perpetuity for conservation purposes,
    7  including real property encumbered by perpetual conservation
    8  easements or by other perpetual conservation protections, as
    9  defined by general law.
   10         (g) By general law and subject to the conditions specified
   11  therein, each person who receives a homestead exemption as
   12  provided in section 6 of this article; who was a member of the
   13  United States military or military reserves, the United States
   14  Coast Guard or its reserves, or the Florida National Guard; and
   15  who was deployed during the preceding calendar year on active
   16  duty outside the continental United States, Alaska, or Hawaii in
   17  support of military operations designated by the legislature
   18  shall receive an additional exemption equal to a percentage of
   19  the taxable value of his or her homestead property. The
   20  applicable percentage shall be calculated as the number of days
   21  during the preceding calendar year the person was deployed on
   22  active duty outside the continental United States, Alaska, or
   23  Hawaii in support of military operations designated by the
   24  legislature divided by the number of days in that year.
   25         (h)(1) Tangible personal property that meets all of the
   26  following conditions shall be exempt from ad valorem taxation:
   27         a. Habitually located or typically present on land
   28  classified as agricultural.
   29         b. Used in the production of agricultural products or for
   30  agritourism activities.
   31         c. Owned by the landowner or leaseholder of the
   32  agricultural land.
   33         (2) The exemption provided by this subsection is subject to
   34  conditions and limitations and reasonable definitions as
   35  specified by the legislature in general law.
   36                             ARTICLE XII                           
   37                              SCHEDULE                             
   38         Ad valorem exemption for tangible personal property on land
   39  classified as agricultural.—The amendment to Section 3 of
   40  Article VII, providing for a tax exemption for certain tangible
   41  personal property, and this section, shall take effect upon
   42  approval by the electors and shall first apply to assessments
   43  for tax years beginning January 1, 2027.
   44         BE IT FURTHER RESOLVED that the following statement be
   45  placed on the ballot:
   46                      CONSTITUTIONAL AMENDMENT                     
   47                       ARTICLE VII, SECTION 3                      
   48                             ARTICLE XII                           
   49         EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL
   50  LAND FROM TAXATION.—Proposing an amendment to the State
   51  Constitution to exempt tangible personal property habitually
   52  located or typically present on land classified as
   53  
   54  ================= T I T L E  A M E N D M E N T ================
   55  And the title is amended as follows:
   56         Delete lines 4 - 5
   57  and insert:
   58         Article XII of the State Constitution to exempt
   59         certain