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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
House Joint Resolution 1
A joint resolution proposing an amendment to Section 3 2
of Article VII and the creation of a new section in 3
Article XII of the State Constitution to authorize the 4
Legislature, by general law, to exempt tangible 5
personal property located on land classified as 6
agricultural from ad valorem taxation and to provide 7
an effective date. 8
9
Be It Resolved by the Legislature of the State of Florida: 10
11
That the following amendment to Section 3 of Article VII 12
and the creation of a new section in Article XII of the State 13
Constitution are agreed to and shall be submitted to the 14
electors of this state for approval or rejection at the next 15
general election or at an earlier s pecial election specifically 16
authorized by law for that purpose: 17
ARTICLE VII 18
FINANCE AND TAXATION 19
SECTION 3. Taxes; exemptions. — 20
(a) All property owned by a municipality and used 21
exclusively by it for municipal or public purposes shall be 22
exempt from taxation. A municipality, owning property outside 23
the municipality, may be required by general law to make payment 24
to the taxing unit in which the property is located. Such 25
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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
portions of property as are used predominantly for educational, 26
literary, scientific , religious or charitable purposes may be 27
exempted by general law from taxation. 28
(b) There shall be exempt from taxation, cumulatively, to 29
every head of a family residing in this state, household goods 30
and personal effects to the value fixed by general l aw, not less 31
than one thousand dollars, and to every widow or widower or 32
person who is blind or totally and permanently disabled, 33
property to the value fixed by general law not less than five 34
hundred dollars. 35
(c) Any county or municipality may, for the p urpose of its 36
respective tax levy and subject to the provisions of this 37
subsection and general law, grant community and economic 38
development ad valorem tax exemptions to new businesses and 39
expansions of existing businesses, as defined by general law. 40
Such an exemption may be granted only by ordinance of the county 41
or municipality, and only after the electors of the county or 42
municipality voting on such question in a referendum authorize 43
the county or municipality to adopt such ordinances. An 44
exemption so granted shall apply to improvements to real 45
property made by or for the use of a new business and 46
improvements to real property related to the expansion of an 47
existing business and shall also apply to tangible personal 48
property of such new business and tangi ble personal property 49
related to the expansion of an existing business. The amount or 50
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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
limits of the amount of such exemption shall be specified by 51
general law. The period of time for which such exemption may be 52
granted to a new business or expansion of an existing business 53
shall be determined by general law. The authority to grant such 54
exemption shall expire ten years from the date of approval by 55
the electors of the county or municipality, and may be renewable 56
by referendum as provided by general law. 57
(d) Any county or municipality may, for the purpose of its 58
respective tax levy and subject to the provisions of this 59
subsection and general law, grant historic preservation ad 60
valorem tax exemptions to owners of historic properties. This 61
exemption may be gran ted only by ordinance of the county or 62
municipality. The amount or limits of the amount of this 63
exemption and the requirements for eligible properties must be 64
specified by general law. The period of time for which this 65
exemption may be granted to a propert y owner shall be determined 66
by general law. 67
(e) By general law and subject to conditions specified 68
therein: 69
(1) Twenty-five thousand dollars of the assessed value of 70
property subject to tangible personal property tax shall be 71
exempt from ad valorem tax ation. 72
(2) The assessed value of solar devices or renewable 73
energy source devices subject to tangible personal property tax 74
may be exempt from ad valorem taxation, subject to limitations 75
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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
provided by general law. 76
(3) Tangible personal property located o n property 77
classified as agricultural land, as specified by general law, 78
shall be exempt from ad valorem taxation. 79
(f) There shall be granted an ad valorem tax exemption for 80
real property dedicated in perpetuity for conservation purposes, 81
including real property encumbered by perpetual conservation 82
easements or by other perpetual conservation protections, as 83
defined by general law. 84
(g) By general law and subject to the conditions specified 85
therein, each person who receives a homestead exemption as 86
provided in section 6 of this article; who was a member of the 87
United States military or military reserves, the United States 88
Coast Guard or its reserves, or the Florida National Guard; and 89
who was deployed during the preceding calendar year on active 90
duty outside the continental United States, Alaska, or Hawaii in 91
support of military operations designated by the legislature 92
shall receive an additional exemption equal to a percentage of 93
the taxable value of his or her homestead property. The 94
applicable percentag e shall be calculated as the number of days 95
during the preceding calendar year the person was deployed on 96
active duty outside the continental United States, Alaska, or 97
Hawaii in support of military operations designated by the 98
legislature divided by the nu mber of days in that year. 99
ARTICLE XII 100
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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
SCHEDULE 101
Ad valorem exemption for tangible personal property on land 102
classified as agricultural. —This section and the amendment to 103
Section 3 of Article VII, authorizing the Legislature to provide 104
for a tax exemption for tangible personal property located on 105
agricultural land shall take effect January 1, 2025. 106
107
BE IT FURTHER RESOLVED that the following statement be 108
placed on the ballot: 109
CONSTITUTIONAL AMEND MENT 110
ARTICLE VII, SECTION 3 111
ARTICLE XII 112
AUTHORIZING THE LEGISLATURE TO EXEMPT TANGIBLE PERSONAL 113
PROPERTY ON AGRICULTURAL LAND FROM TAXATION. —Proposing an 114
amendment to the State Constitution to authorize the Legislature 115
to exempt tangible personal property located on land classified 116
as agricultural from ad valorem taxation. This amendment shall 117
take effect January 1, 2025. 118