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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 exempt 4
certain tangible personal property from ad valorem 5
taxation. 6
7
Be It Resolved by the Legislature of the State of Florida: 8
9
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 pa yment 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 widower 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 co mmunity 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 business. The amount or 48
limits of the amount o f 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 authority 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 and 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 pers onal property tax 72
may be exempt from ad valorem taxation, subject to limitations 73
provided by general law. 74
(f) There shall be granted an ad valorem tax exemption for 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
real property dedicated in perpetuity for conservation purposes, 76
including real property encumbered by perpetual conservation 77
easements or by other perpetual conservation protections, as 78
defined by general law. 79
(g) By general law and subject to the conditions specified 80
therein, each person who receives a homestead exemption as 81
provided in section 6 of this article; who was a member of the 82
United States military or military reserves, the United States 83
Coast Guard or its reserves, or the Florida National Guard; and 84
who was deployed during the preceding calendar year on active 85
duty outside the continental United States, Alaska, or Hawaii in 86
support of military operations designated by the legislature 87
shall receive an additional exemption equal to a percentage of 88
the taxable value of his or her homestead property. The 89
applicable percentage shall b e calculated as the number of days 90
during the preceding calendar year the person was deployed on 91
active duty outside the continental United States, Alaska, or 92
Hawaii in support of military operations designated by the 93
legislature divided by the number of d ays in that year. 94
(h)(1) Tangible personal property that meets all of the 95
following conditions shall be exempt from ad valorem taxation: 96
a. Habitually located or typically present on land 97
classified as agricultural. 98
b. Used in the production of agricultural products or for 99
agritourism activities. 100
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c. Owned by the landowner or leaseholder of the 101
agricultural land. 102
(2) The exemption provided by this subsection is subject 103
to conditions and limitations and reasonable definitions as 104
specified by the legislature in general law. 105
ARTICLE XII 106
SCHEDULE 107
Ad valorem exemption for tangible personal property on land 108
classified as agricultural. —The amendment to Section 3 of 109
Article VII, providing for a tax exemption for certain tangible 110
personal property, and this section, shall take effect upon 111
approval by the electors and shall first apply for assessments 112
for tax years beginning January 1, 2027. 113
BE IT FURTHER RESOLVED that the following statement be 114
placed on the ballot: 115
CONSTITUTIONAL AMENDMENT 116
ARTICLE VII, SECTION 3 117
ARTICLE XII 118
EXEMPTION OF TANGIBLE PERSONAL PROPERTY ON AGRICULTURAL 119
LAND FROM TAXATION.—Proposing an amendment to the State 120
Constitution to exempt tangible personal property habitually 121
located or typically prese nt on land classified as agricultural, 122
used in the production of agricultural products or for 123
agritourism activities, and owned by the landowner or 124
leaseholder of the agricultural land from ad valorem taxation. 125
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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
If approved this amendment would first apply for tax years 126
beginning January 1, 2027. 127