Florida 2025 Regular Session

Florida House Bill H0357 Compare Versions

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

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7	7	CODING: Words stricken are deletions; words underlined are additions.
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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 create a tax 4
16	16	exemption for all levies and to provide an effective 5
17	17	date. 6
18	18	7
19	19	Be It Resolved by the Legislature of the State of Florida: 8
20	20	9
21	21	That the following amendment to Section 3 of Article VII 10
22	22	and the creation of a new section in Article XII of the State 11
23	23	Constitution is agreed to and shall be submitted to the electors 12
24	24	of this state for approval or rejection at the next general 13
25	25	election or at an earlier special election specifically 14
26	26	authorized by law for that purpose: 15
27	27	ARTICLE VII 16
28	28	FINANCE AND TAXATION 17
29	29	SECTION 3. Taxes; exemptions.— 18
30	30	(a) All property owned by a municipality and used 19
31	31	exclusively by it for municipal or public purposes shall be 20
32	32	exempt from taxation. A municipality, owning property outside 21
33	33	the municipality, may be required by general law to make payment 22
34	34	to the taxing unit in which the property is located. Such 23
35	35	portions of property as are used predominantly for educational, 24
36	36	literary, scientific, religious or charitable purposes may be 25
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38	38	HJR 357 2025
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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	exempted by general law from taxation. 26
48	48	(b) There shall be exempt from taxation, cumulatively, to 27
49	49	every head of a family residing in this state, household goods 28
50	50	and personal effects to the value fixed by general law, not less 29
51	51	than one thousand dollars, and to every widow or widower or 30
52	52	person who is blind or totally and perma nently disabled, 31
53	53	property to the value fixed by general law not less than five 32
54	54	hundred dollars. 33
55	55	(c) Any county or municipality may, for the purpose of its 34
56	56	respective tax levy and subject to the provisions of this 35
57	57	subsection and general law, grant communi ty and economic 36
58	58	development ad valorem tax exemptions to new businesses and 37
59	59	expansions of existing businesses, as defined by general law. 38
60	60	Such an exemption may be granted only by ordinance of the county 39
61	61	or municipality, and only after the electors of the c ounty or 40
62	62	municipality voting on such question in a referendum authorize 41
63	63	the county or municipality to adopt such ordinances. An 42
64	64	exemption so granted shall apply to improvements to real 43
65	65	property made by or for the use of a new business and 44
66	66	improvements to real property related to the expansion of an 45
67	67	existing business and shall also apply to tangible personal 46
68	68	property of such new business and tangible personal property 47
69	69	related to the expansion of an existing business. The amount or 48
70	70	limits of the amount of suc h exemption shall be specified by 49
71	71	general law. The period of time for which such exemption may be 50
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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	granted to a new business or expansion of an existing business 51
83	83	shall be determined by general law. The authority to grant such 52
84	84	exemption shall expire ten year s from the date of approval by 53
85	85	the electors of the county or municipality, and may be renewable 54
86	86	by referendum as provided by general law. 55
87	87	(d) Any county or municipality may, for the purpose of its 56
88	88	respective tax levy and subject to the provisions of this 57
89	89	subsection and general law, grant historic preservation ad 58
90	90	valorem tax exemptions to owners of historic properties. This 59
91	91	exemption may be granted only by ordinance of the county or 60
92	92	municipality. The amount or limits of the amount of this 61
93	93	exemption and the requirements for eligible properties must be 62
94	94	specified by general law. The period of time for which this 63
95	95	exemption may be granted to a property owner shall be determined 64
96	96	by general law. 65
97	97	(e) By general law and subject to conditions specified 66
98	98	therein: 67
99	99	(1) Twenty-five thousand dollars of the assessed value of 68
100	100	property subject to tangible personal property tax shall be 69
101	101	exempt from ad valorem taxation. 70
102	102	(2) The assessed value of solar devices or renewable 71
103	103	energy source devices subject to tangible personal property tax 72
104	104	may be exempt from ad valorem taxation, subject to limitations 73
105	105	provided by general law. 74
106	106	(f) There shall be granted an ad valorem tax exemption for 75
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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	real property dedicated in perpetuity for conservation purposes, 76
118	118	including real property encum bered by perpetual conservation 77
119	119	easements or by other perpetual conservation protections, as 78
120	120	defined by general law. 79
121	121	(g) By general law and subject to the conditions specified 80
122	122	therein, each person who receives a homestead exemption as 81
123	123	provided in section 6 of this article; who was a member of the 82
124	124	United States military or military reserves, the United States 83
125	125	Coast Guard or its reserves, or the Florida National Guard; and 84
126	126	who was deployed during the preceding calendar year on active 85
127	127	duty outside the contin ental United States, Alaska, or Hawaii in 86
128	128	support of military operations designated by the legislature 87
129	129	shall receive an additional exemption equal to a percentage of 88
130	130	the taxable value of his or her homestead property. The 89
131	131	applicable percentage shall be cal culated as the number of days 90
132	132	during the preceding calendar year the person was deployed on 91
133	133	active duty outside the continental United States, Alaska, or 92
134	134	Hawaii in support of military operations designated by the 93
135	135	legislature divided by the number of days i n that year. 94
136	136	(h) One hundred thousand dollars of the value of assessed 95
137	137	real property shall be exempt from all levies. 96
138	138	ARTICLE XII 97
139	139	SCHEDULE 98
140	140	Real property exemption. —This section and the amendments to 99
141	141	Section 3 of Article VII creating a $100,000 exempti on from the 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	assessed value of real property for all levies shall take effect 101
153	153	January 1, 2027. 102
154	154	BE IT FURTHER RESOLVED that the following statement be 103
155	155	placed on the ballot: 104
156	156	CONSTITUTIONAL AMEND MENT 105
157	157	ARTICLE VII, SECTION 3 106
158	158	ARTICLE XII 107
159	159	EXEMPTION FROM ASSES SMENT FOR TAXATION OF R EAL PROPERTY.—108
160	160	Proposing an amendment to the State Constitution to create a 109
161	161	$100,000 exemption from the assessed value of real property for 110
162	162	all levies. The amendment takes effect January 1, 2027. 111