Florida 2024 Regular Session

Florida House Bill H1251

Introduced
1/4/24  
Refer
1/13/24  
Introduced
1/4/24  
Refer
1/13/24  
Refer
1/13/24  
Failed
3/8/24  
Refer
1/13/24  

Caption

Tangible Personal Property Tax Exemption

Impact

The introduction of H1251 is expected to reshape the fiscal landscape for agricultural entities in Florida. By granting a tax exemption on tangible personal property tied to agricultural land, the resolution aims to enhance the profitability of farming operations, potentially encouraging expansion and investment in the sector. This could lead to increased agricultural output, boosting both the local economy and food production capabilities. Moreover, by aligning state tax policy more favorably toward agricultural enterprises, the amendment seeks to position Florida as a competitive environment for agriculture-focused businesses in comparison to other states.

Summary

House Joint Resolution H1251 proposes a significant amendment to the Florida State Constitution aimed at exempting certain tangible personal property located on agricultural land from ad valorem taxation. The intention behind this bill is to foster agricultural development by alleviating the financial pressures associated with property taxes, specifically targeting farmers and agribusinesses that rely on equipment and facilities classified as tangible personal property. If ratified, the proposed amendment would authorize the legislature to enact general laws that facilitate these exemptions, extending the financial benefits associated with agricultural operations.

Contention

While the bill has garnered support from agricultural advocates who argue for its necessity in light of financial burdens, it has also attracted criticism from those concerned about tax equity. Opponents argue that implementing such exemptions could lead to an increased tax burden on other property owners to compensate for the lost revenue to local governments. Additionally, some legislators express concerns regarding the potential for abuse of exemptions intended for agricultural use, which could significantly impact state revenue and budgeting. These debates highlight the complexities surrounding tax policy reform in Florida, particularly when it intersects with the interests of various economic sectors.

Companion Bills

FL S1560

Similar To Ad Valorem Taxation Exemptions

Previously Filed As

FL H7075

Tangible Personal Property Tax Exemption

FL H7077

Tangible Personal Property Taxation

FL H0357

Property Tax Exemptions

FL H1369

Property Tax Exemptions

FL H0973

Homestead Property Tax Assessment Limitations and Tax Exemptions for Certain Low-income Elderly Persons

FL H1215

Ad Valorem Tax Exemption

FL H1257

Property Tax Benefits for Residential Properties

FL H0163

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

FL H0053

Ad Valorem Property Tax Exemption for the Surviving Spouse of Quadriplegics

FL H0001

Additional Homestead Property Tax Exemption for Specified Critical Public Service Workforce

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