Florida 2024 Regular Session

Florida House Bill H1251 Compare Versions

Only one version of the bill is available at this time.

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3	3	HJR 1251 2024
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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12	12	House Joint Resolution 1
13	13	A joint resolution proposing an amendment to Section 3 2
14	14	of Article VII and the creation of a new section in 3
15	15	Article XII of the State Constitution to authorize the 4
16	16	Legislature, by general law, to exempt tangible 5
17	17	personal property located on land classified as 6
18	18	agricultural from ad valorem taxation and to provide 7
19	19	an effective date. 8
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21	21	Be It Resolved by the Legislature of the State of Florida: 10
22	22	11
23	23	That the following amendment to Section 3 of Article VII 12
24	24	and the creation of a new section in Article XII of the State 13
25	25	Constitution are agreed to and shall be submitted to the 14
26	26	electors of this state for approval or rejection at the next 15
27	27	general election or at an earlier s pecial election specifically 16
28	28	authorized by law for that purpose: 17
29	29	ARTICLE VII 18
30	30	FINANCE AND TAXATION 19
31	31	SECTION 3. Taxes; exemptions. — 20
32	32	(a) All property owned by a municipality and used 21
33	33	exclusively by it for municipal or public purposes shall be 22
34	34	exempt from taxation. A municipality, owning property outside 23
35	35	the municipality, may be required by general law to make payment 24
36	36	to the taxing unit in which the property is located. Such 25
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38	38	HJR 1251 2024
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42	42	CODING: Words stricken are deletions; words underlined are additions.
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45	45	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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47	47	portions of property as are used predominantly for educational, 26
48	48	literary, scientific , religious or charitable purposes may be 27
49	49	exempted by general law from taxation. 28
50	50	(b) There shall be exempt from taxation, cumulatively, to 29
51	51	every head of a family residing in this state, household goods 30
52	52	and personal effects to the value fixed by general l aw, not less 31
53	53	than one thousand dollars, and to every widow or widower or 32
54	54	person who is blind or totally and permanently disabled, 33
55	55	property to the value fixed by general law not less than five 34
56	56	hundred dollars. 35
57	57	(c) Any county or municipality may, for the p urpose of its 36
58	58	respective tax levy and subject to the provisions of this 37
59	59	subsection and general law, grant community and economic 38
60	60	development ad valorem tax exemptions to new businesses and 39
61	61	expansions of existing businesses, as defined by general law. 40
62	62	Such an exemption may be granted only by ordinance of the county 41
63	63	or municipality, and only after the electors of the county or 42
64	64	municipality voting on such question in a referendum authorize 43
65	65	the county or municipality to adopt such ordinances. An 44
66	66	exemption so granted shall apply to improvements to real 45
67	67	property made by or for the use of a new business and 46
68	68	improvements to real property related to the expansion of an 47
69	69	existing business and shall also apply to tangible personal 48
70	70	property of such new business and tangi ble personal property 49
71	71	related to the expansion of an existing business. The amount or 50
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73	73	HJR 1251 2024
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80	80	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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82	82	limits of the amount of such exemption shall be specified by 51
83	83	general law. The period of time for which such exemption may be 52
84	84	granted to a new business or expansion of an existing business 53
85	85	shall be determined by general law. The authority to grant such 54
86	86	exemption shall expire ten years from the date of approval by 55
87	87	the electors of the county or municipality, and may be renewable 56
88	88	by referendum as provided by general law. 57
89	89	(d) Any county or municipality may, for the purpose of its 58
90	90	respective tax levy and subject to the provisions of this 59
91	91	subsection and general law, grant historic preservation ad 60
92	92	valorem tax exemptions to owners of historic properties. This 61
93	93	exemption may be gran ted only by ordinance of the county or 62
94	94	municipality. The amount or limits of the amount of this 63
95	95	exemption and the requirements for eligible properties must be 64
96	96	specified by general law. The period of time for which this 65
97	97	exemption may be granted to a propert y owner shall be determined 66
98	98	by general law. 67
99	99	(e) By general law and subject to conditions specified 68
100	100	therein: 69
101	101	(1) Twenty-five thousand dollars of the assessed value of 70
102	102	property subject to tangible personal property tax shall be 71
103	103	exempt from ad valorem tax ation. 72
104	104	(2) The assessed value of solar devices or renewable 73
105	105	energy source devices subject to tangible personal property tax 74
106	106	may be exempt from ad valorem taxation, subject to limitations 75
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112	112	CODING: Words stricken are deletions; words underlined are additions.
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115	115	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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117	117	provided by general law. 76
118	118	(3) Tangible personal property located o n property 77
119	119	classified as agricultural land, as specified by general law, 78
120	120	shall be exempt from ad valorem taxation. 79
121	121	(f) There shall be granted an ad valorem tax exemption for 80
122	122	real property dedicated in perpetuity for conservation purposes, 81
123	123	including real property encumbered by perpetual conservation 82
124	124	easements or by other perpetual conservation protections, as 83
125	125	defined by general law. 84
126	126	(g) By general law and subject to the conditions specified 85
127	127	therein, each person who receives a homestead exemption as 86
128	128	provided in section 6 of this article; who was a member of the 87
129	129	United States military or military reserves, the United States 88
130	130	Coast Guard or its reserves, or the Florida National Guard; and 89
131	131	who was deployed during the preceding calendar year on active 90
132	132	duty outside the continental United States, Alaska, or Hawaii in 91
133	133	support of military operations designated by the legislature 92
134	134	shall receive an additional exemption equal to a percentage of 93
135	135	the taxable value of his or her homestead property. The 94
136	136	applicable percentag e shall be calculated as the number of days 95
137	137	during the preceding calendar year the person was deployed on 96
138	138	active duty outside the continental United States, Alaska, or 97
139	139	Hawaii in support of military operations designated by the 98
140	140	legislature divided by the nu mber of days in that year. 99
141	141	ARTICLE XII 100
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150	150	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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152	152	SCHEDULE 101
153	153	Ad valorem exemption for tangible personal property on land 102
154	154	classified as agricultural. —This section and the amendment to 103
155	155	Section 3 of Article VII, authorizing the Legislature to provide 104
156	156	for a tax exemption for tangible personal property located on 105
157	157	agricultural land shall take effect January 1, 2025. 106
158	158	107
159	159	BE IT FURTHER RESOLVED that the following statement be 108
160	160	placed on the ballot: 109
161	161	CONSTITUTIONAL AMEND MENT 110
162	162	ARTICLE VII, SECTION 3 111
163	163	ARTICLE XII 112
164	164	AUTHORIZING THE LEGISLATURE TO EXEMPT TANGIBLE PERSONAL 113
165	165	PROPERTY ON AGRICULTURAL LAND FROM TAXATION. —Proposing an 114
166	166	amendment to the State Constitution to authorize the Legislature 115
167	167	to exempt tangible personal property located on land classified 116
168	168	as agricultural from ad valorem taxation. This amendment shall 117
169	169	take effect January 1, 2025. 118