Florida 2025 Regular Session

Florida House Bill H1215 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2		-	~~ENROLLED~~
3		-	CS/HJR 1215 2025 ~~Legislature~~
	2	+
	3	+	CS/HJR 1215 2025
4	4
5	5
6	6
7	7		CODING: Words stricken are deletions; words underlined are additions.
8		-	hjr1215 -01-er
	8	+	hjr1215-01-c1
9	9		Page 1 of 6
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
11	11
12	12
13	13
14	14		House Joint Resolution 1
15	15		A joint resolution proposing an amendment to Section 3 2
16	16		of Article VII and the creation of a new section in 3
17	17		Article XII of the State Constitution to exempt 4
18	18		certain tangible personal property from ad valorem 5
19	19		taxation. 6
20	20		7
21	21		Be It Resolved by the Legislature of the State of Florida: 8
22	22		9
23	23		That the following amendment to Section 3 of Article VII 10
24	24		and the creation of a new section in Article XII of the State 11
25	25		Constitution are agreed to and shall be submitted to the 12
26	26		electors of this state for approval or rejection at the next 13
27	27		general election or at an earlier special election specifically 14
28	28		authorized by law for that purpose: 15
29	29		ARTICLE VII 16
30	30		FINANCE AND TAXATION 17
31	31		SECTION 3. Taxes; exemptions. — 18
32	32		(a) All property owned by a municipality and used 19
33	33		exclusively by it for municipal or public purposes shall be 20
34	34		exempt from taxation. A municipality, owning property outside 21
35	35		the municipality, may be required by general law to make pa yment 22
36	36		to the taxing unit in which the property is located. Such 23
37	37		portions of property as are used predominantly for educational, 24
38	38		literary, scientific, religious or charitable purposes may be 25
39		-	~~ENROLLED~~
40		-	CS/HJR 1215 2025 ~~Legislature~~
	39	+
	40	+	CS/HJR 1215 2025
41	41
42	42
43	43
44	44		CODING: Words stricken are deletions; words underlined are additions.
45		-	hjr1215 -01-er
	45	+	hjr1215-01-c1
46	46		Page 2 of 6
47	47		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
48	48
49	49
50	50
51	51		exempted by general law from taxation. 26
52	52		(b) There shall be exempt from taxation, cumulatively, to 27
53	53		every head of a family residing in this state, household goods 28
54	54		and personal effects to the value fixed by general law, not less 29
55	55		than one thousand dollars, and to every widow or widower or 30
56	56		person who is blind or totally and permanently disabled, 31
57	57		property to the value fixed by general law not less than five 32
58	58		hundred dollars. 33
59	59		(c) Any county or municipality may, for the purpose of its 34
60	60		respective tax levy and subject to the provisions of this 35
61	61		subsection and general law, grant co mmunity and economic 36
62	62		development ad valorem tax exemptions to new businesses and 37
63	63		expansions of existing businesses, as defined by general law. 38
64	64		Such an exemption may be granted only by ordinance of the county 39
65	65		or municipality, and only after the electors of the county or 40
66	66		municipality voting on such question in a referendum authorize 41
67	67		the county or municipality to adopt such ordinances. An 42
68	68		exemption so granted shall apply to improvements to real 43
69	69		property made by or for the use of a new business and 44
70	70		improvements to real property related to the expansion of an 45
71	71		existing business and shall also apply to tangible personal 46
72	72		property of such new business and tangible personal property 47
73	73		related to the expansion of an existing business. The amount or 48
74	74		limits of the amount o f such exemption shall be specified by 49
75	75		general law. The period of time for which such exemption may be 50
76		-	~~ENROLLED~~
77		-	CS/HJR 1215 2025 ~~Legislature~~
	76	+
	77	+	CS/HJR 1215 2025
78	78
79	79
80	80
81	81		CODING: Words stricken are deletions; words underlined are additions.
82		-	hjr1215 -01-er
	82	+	hjr1215-01-c1
83	83		Page 3 of 6
84	84		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
85	85
86	86
87	87
88	88		granted to a new business or expansion of an existing business 51
89	89		shall be determined by general law. The authority to grant such 52
90	90		exemption shall expire ten years from the date of approval by 53
91	91		the electors of the county or municipality, and may be renewable 54
92	92		by referendum as provided by general law. 55
93	93		(d) Any county or municipality may, for the purpose of its 56
94	94		respective tax levy and subject to the provisions of this 57
95	95		subsection and general law, grant historic preservation ad 58
96	96		valorem tax exemptions to owners of historic properties. This 59
97	97		exemption may be granted only by ordinance of the county or 60
98	98		municipality. The amount or limits of the amount of this 61
99	99		exemption and the requirements for eligible properties must be 62
100	100		specified by general law. The period of time for which this 63
101	101		exemption may be granted to a property owner shall be determined 64
102	102		by general law. 65
103	103		(e) By general law and subject to conditions specified 66
104	104		therein: 67
105	105		(1) Twenty-five thousand dollars of the assessed value of 68
106	106		property subject to tangible personal property tax shall be 69
107	107		exempt from ad valorem taxation. 70
108	108		(2) The assessed value of solar devices or renewable 71
109	109		energy source devices subject to tangible pers onal property tax 72
110	110		may be exempt from ad valorem taxation, subject to limitations 73
111	111		provided by general law. 74
112	112		(f) There shall be granted an ad valorem tax exemption for 75
113		-	~~ENROLLED~~
114		-	CS/HJR 1215 2025 ~~Legislature~~
	113	+
	114	+	CS/HJR 1215 2025
115	115
116	116
117	117
118	118		CODING: Words stricken are deletions; words underlined are additions.
119		-	hjr1215 -01-er
	119	+	hjr1215-01-c1
120	120		Page 4 of 6
121	121		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
122	122
123	123
124	124
125	125		real property dedicated in perpetuity for conservation purposes, 76
126	126		including real property encumbered by perpetual conservation 77
127	127		easements or by other perpetual conservation protections, as 78
128	128		defined by general law. 79
129	129		(g) By general law and subject to the conditions specified 80
130	130		therein, each person who receives a homestead exemption as 81
131	131		provided in section 6 of this article; who was a member of the 82
132	132		United States military or military reserves, the United States 83
133	133		Coast Guard or its reserves, or the Florida National Guard; and 84
134	134		who was deployed during the preceding calendar year on active 85
135	135		duty outside the continental United States, Alaska, or Hawaii in 86
136	136		support of military operations designated by the legislature 87
137	137		shall receive an additional exemption equal to a percentage of 88
138	138		the taxable value of his or her homestead property. The 89
139	139		applicable percentage shall b e calculated as the number of days 90
140	140		during the preceding calendar year the person was deployed on 91
141	141		active duty outside the continental United States, Alaska, or 92
142	142		Hawaii in support of military operations designated by the 93
143	143		legislature divided by the number of d ays in that year. 94
144	144		(h)(1) Tangible personal property that meets all of the 95
145	145		following conditions shall be exempt from ad valorem taxation: 96
146	146		a. Habitually located or typically present on land 97
147	147		classified as agricultural. 98
148	148		b. Used in the production of agricultural products or for 99
149	149		agritourism activities. 100
150		-	~~ENROLLED~~
151		-	CS/HJR 1215 2025 ~~Legislature~~
	150	+
	151	+	CS/HJR 1215 2025
152	152
153	153
154	154
155	155		CODING: Words stricken are deletions; words underlined are additions.
156		-	hjr1215 -01-er
	156	+	hjr1215-01-c1
157	157		Page 5 of 6
158	158		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
159	159
160	160
161	161
162	162		c. Owned by the landowner or leaseholder of the 101
163	163		agricultural land. 102
164	164		(2) The exemption provided by this subsection is subject 103
165	165		to conditions and limitations and reasonable definitions as 104
166	166		specified by the legislature in general law. 105
167	167		ARTICLE XII 106
168	168		SCHEDULE 107
169	169		Ad valorem exemption for tangible personal property on land 108
170	170		classified as agricultural. —The amendment to Section 3 of 109
171	171		Article VII, providing for a tax exemption for certain tangible 110
172	172		personal property, a nd this section, shall take effect upon 111
173	173		approval by the electors and shall first apply for assessments 112
174	174		for tax years beginning January 1, 2027. 113
175	175		BE IT FURTHER RESOLVED that the following statement be 114
176	176		placed on the ballot: 115
177	177		CONSTITUTIONAL AMENDMENT 116
178	178		ARTICLE VII, SECTION 3 117
179	179		ARTICLE XII 118
180	180		EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL 119
181	181		LAND FROM TAXATION.—Proposing an amendment to the State 120
182	182		Constitution to exempt tangible personal property habitually 121
183	183		located or typically present on land classified as agric ultural, 122
184	184		used in the production of agricultural products or for 123
185	185		agritourism activities, and owned by the landowner or 124
186	186		leaseholder of the agricultural land from ad valorem taxation. 125
187		-	~~ENROLLED~~
188		-	CS/HJR 1215 2025 ~~Legislature~~
	187	+
	188	+	CS/HJR 1215 2025
189	189
190	190
191	191
192	192		CODING: Words stricken are deletions; words underlined are additions.
193		-	hjr1215 -01-er
	193	+	hjr1215-01-c1
194	194		Page 6 of 6
195	195		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
196	196
197	197
198	198
199	199		If approved this amendment would first apply for tax years 126
200	200		beginning January 1, 2027. 127