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
HJR 1251 2024
1 House Joint Resolution
2 A joint resolution proposing an amendment to Section 3
3 of Article VII and the creation of a new section in
4 Article XII of the State Constitution to authorize the
5 Legislature, by general law, to exempt tangible
6 personal property located on land classified as
7 agricultural from ad valorem taxation and to provide
8 an effective date.
9
10 Be It Resolved by the Legislature of the State of Florida:
11
12 That the following amendment to Section 3 of Article VII
13 and the creation of a new section in Article XII of the State
14 Constitution are agreed to and shall be submitted to the
15 electors of this state for approval or rejection at the next
16 general election or at an earlier special election specifically
17 authorized by law for that purpose:
18 ARTICLE VII
19 FINANCE AND TAXATION
20 SECTION 3. Taxes; exemptions.—
21 (a) All property owned by a municipality and used
22 exclusively by it for municipal or public purposes shall be
23 exempt from taxation. A municipality, owning property outside
24 the municipality, may be required by general law to make payment
25 to the taxing unit in which the property is located. Such
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26 portions of property as are used predominantly for educational,
27 literary, scientific, religious or charitable purposes may be
28 exempted by general law from taxation.
29 (b) There shall be exempt from taxation, cumulatively, to
30 every head of a family residing in this state, household goods
31 and personal effects to the value fixed by general law, not less
32 than one thousand dollars, and to every widow or widower or
33 person who is blind or totally and permanently disabled,
34 property to the value fixed by general law not less than five
35 hundred dollars.
36 (c) Any county or municipality may, for the purpose of its
37 respective tax levy and subject to the provisions of this
38 subsection and general law, grant community and economic
39 development ad valorem tax exemptions to new businesses and
40 expansions of existing businesses, as defined by general law.
41 Such an exemption may be granted only by ordinance of the county
42 or municipality, and only after the electors of the county or
43 municipality voting on such question in a referendum authorize
44 the county or municipality to adopt such ordinances. An
45 exemption so granted shall apply to improvements to real
46 property made by or for the use of a new business and
47 improvements to real property related to the expansion of an
48 existing business and shall also apply to tangible personal
49 property of such new business and tangible personal property
50 related to the expansion of an existing business. The amount or
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51 limits of the amount of such exemption shall be specified by
52 general law. The period of time for which such exemption may be
53 granted to a new business or expansion of an existing business
54 shall be determined by general law. The authority to grant such
55 exemption shall expire ten years from the date of approval by
56 the electors of the county or municipality, and may be renewable
57 by referendum as provided by general law.
58 (d) Any county or municipality may, for the purpose of its
59 respective tax levy and subject to the provisions of this
60 subsection and general law, grant historic preservation ad
61 valorem tax exemptions to owners of historic properties. This
62 exemption may be granted only by ordinance of the county or
63 municipality. The amount or limits of the amount of this
64 exemption and the requirements for eligible properties must be
65 specified by general law. The period of time for which this
66 exemption may be granted to a property owner shall be determined
67 by general law.
68 (e) By general law and subject to conditions specified
69 therein:
70 (1) Twenty-five thousand dollars of the assessed value of
71 property subject to tangible personal property tax shall be
72 exempt from ad valorem taxation.
73 (2) The assessed value of solar devices or renewable
74 energy source devices subject to tangible personal property tax
75 may be exempt from ad valorem taxation, subject to limitations
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76 provided by general law.
77 (3) Tangible personal property located on property
78 classified as agricultural land, as specified by general law,
79 shall be exempt from ad valorem taxation.
80 (f) There shall be granted an ad valorem tax exemption for
81 real property dedicated in perpetuity for conservation purposes,
82 including real property encumbered by perpetual conservation
83 easements or by other perpetual conservation protections, as
84 defined by general law.
85 (g) By general law and subject to the conditions specified
86 therein, each person who receives a homestead exemption as
87 provided in section 6 of this article; who was a member of the
88 United States military or military reserves, the United States
89 Coast Guard or its reserves, or the Florida National Guard; and
90 who was deployed during the preceding calendar year on active
91 duty outside the continental United States, Alaska, or Hawaii in
92 support of military operations designated by the legislature
93 shall receive an additional exemption equal to a percentage of
94 the taxable value of his or her homestead property. The
95 applicable percentage shall be calculated as the number of days
96 during the preceding calendar year the person was deployed on
97 active duty outside the continental United States, Alaska, or
98 Hawaii in support of military operations designated by the
99 legislature divided by the number of days in that year.
100 ARTICLE XII
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101 SCHEDULE
102 Ad valorem exemption for tangible personal property on land
103 classified as agricultural.—This section and the amendment to
104 Section 3 of Article VII, authorizing the Legislature to provide
105 for a tax exemption for tangible personal property located on
106 agricultural land shall take effect January 1, 2025.
107
108 BE IT FURTHER RESOLVED that the following statement be
109 placed on the ballot:
110 CONSTITUTIONAL AMENDMENT
111 ARTICLE VII, SECTION 3
112 ARTICLE XII
113 AUTHORIZING THE LEGISLATURE TO EXEMPT TANGIBLE PERSONAL
114 PROPERTY ON AGRICULTURAL LAND FROM TAXATION.—Proposing an
115 amendment to the State Constitution to authorize the Legislature
116 to exempt tangible personal property located on land classified
117 as agricultural from ad valorem taxation. This amendment shall
118 take effect January 1, 2025.
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