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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 certain 5
tangible personal property from ad valorem taxation. 6
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Be It Resolved by the Legislature of the State of Florida: 8
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That the following amendment to Section 3 of Article VII 10
and the creation of a new section in Article XII of the State 11
Constitution are agreed to and shall be submitted to the 12
electors of this state for approval or rejection at the next 13
general election or at an earlier special election specifically 14
authorized by law for that purpose: 15
ARTICLE VII 16
FINANCE AND TAXATION 17
SECTION 3. Taxes; exemptions. — 18
(a) All property owned by a municipality and used 19
exclusively by it for municipal or public purposes shall be 20
exempt from taxation. A municipality, owning property outside 21
the municipality, may be required by general law to make payment 22
to the taxing unit in which the property is located. Such 23
portions of property as are used predominantly for educational, 24
literary, scientific, religious or charitable purposes may be 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
exempted by general law from taxation. 26
(b) There shall be exempt from taxation, cumulatively, to 27
every head of a family residing in this state, household goods 28
and personal effects to the value fixed by general law, not less 29
than one thousand dollars, and to every widow or wido wer or 30
person who is blind or totally and permanently disabled, 31
property to the value fixed by general law not less than five 32
hundred dollars. 33
(c) Any county or municipality may, for the purpose of its 34
respective tax levy and subject to the provisions of this 35
subsection and general law, grant community and economic 36
development ad valorem tax exemptions to new businesses and 37
expansions of existing businesses, as defined by general law. 38
Such an exemption may be granted only by ordinance of the county 39
or municipality, and only after the electors of the county or 40
municipality voting on such question in a referendum authorize 41
the county or municipality to adopt such ordinances. An 42
exemption so granted shall apply to improvements to real 43
property made by or for the use of a new business and 44
improvements to real property related to the expansion of an 45
existing business and shall also apply to tangible personal 46
property of such new business and tangible personal property 47
related to the expansion of an existing busi ness. The amount or 48
limits of the amount of such exemption shall be specified by 49
general law. The period of time for which such exemption may be 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
granted to a new business or expansion of an existing business 51
shall be determined by general law. The authorit y to grant such 52
exemption shall expire ten years from the date of approval by 53
the electors of the county or municipality, and may be renewable 54
by referendum as provided by general law. 55
(d) Any county or municipality may, for the purpose of its 56
respective tax levy and subject to the provisions of this 57
subsection and general law, grant historic preservation ad 58
valorem tax exemptions to owners of historic properties. This 59
exemption may be granted only by ordinance of the county or 60
municipality. The amount or limits of the amount of this 61
exemption and the requirements for eligible properties must be 62
specified by general law. The period of time for which this 63
exemption may be granted to a property owner shall be determined 64
by general law. 65
(e) By general law a nd subject to conditions specified 66
therein: 67
(1) Twenty-five thousand dollars of the assessed value of 68
property subject to tangible personal property tax shall be 69
exempt from ad valorem taxation. 70
(2) The assessed value of solar devices or renewable 71
energy source devices subject to tangible personal property tax 72
may be exempt from ad valorem taxation, subject to limitations 73
provided by general law. 74
(3) Tangible personal property that meets all of the 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
following conditions shall be exempt from ad valorem taxation: 76
a. Located on property classified as agricultural land, as 77
specified by general law. 78
b. Used in the production of agricultural products or for 79
agritourism activities. 80
c. Owned by the landowner or leaseholder of the 81
agricultural land. 82
(f) There shall be granted an ad valorem tax exemption for 83
real property dedicated in perpetuity for conservation purposes, 84
including real property encumbered by perpetual conservation 85
easements or by other perpetual conservation protections, as 86
defined by general law. 87
(g) By general law and subject to the conditions specified 88
therein, each person who receives a homestead exemption as 89
provided in section 6 of this article; who was a member of the 90
United States military or military reserves, the United States 91
Coast Guard or its reserves, or the Florida National Guard; and 92
who was deployed during the preceding calendar year on active 93
duty outside the continental United States, Alaska, or Hawaii in 94
support of military operations designated by the legislature 95
shall receive an additional exemption equal to a percentage of 96
the taxable value of his or her homestead property. The 97
applicable percentage shall be calculated as the number of days 98
during the preceding calendar year the person was deployed on 99
active duty outside the continental United States, Alaska, or 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
Hawaii in support of military operations designated by the 101
legislature divided by the number of days in that year. 102
ARTICLE XII 103
SCHEDULE 104
Ad valorem exemption for tangible personal property on land 105
classified as agricultural.—This section and the amendment to 106
Section 3 of Article VII, which authorizes the legislature to 107
provide for a tax exemption for certain tangible personal 108
property, apply beginning with the 2027 tax roll. 109
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BE IT FURTHER RESOLVED that the following statement be 111
placed on the ballot: 112
CONSTITUTIONAL AMENDMENT 113
ARTICLE VII, SECTION 3 114
ARTICLE XII 115
AUTHORIZING THE LEGISLATURE TO EXEMPT TANGIBLE PERSONAL 116
PROPERTY ON AGRICULTURAL LAND FROM TAXATION. —Proposing an 117
amendment to the State Constitution to authorize the 118
Legislature, beginning with the 2027 tax roll, to exempt 119
tangible personal property located on land classified as 120
agricultural, used in the production of agricultural products or 121
for agritourism activities, and owned by the landowner or 122
leaseholder of the agricultural land from ad valorem taxation. 123
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