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ARTICLE XII CONSTITUTION OF THE STATE OF FLORIDA ARTICLE XII
(b) Unless otherwise provided herein, the
amendment to Section 14 shall be fully effectuated
by July 1, 2004.
History.—Proposed by Constitution Revision Commission,
Revision No. 7, 1998, filed with the Secretary of State May 5,
1998; adopted 1998.
1 Note.—This section, originally designated section 22 by
Revision No. 7 of the Constitution Revision Commission, 1998,
was redesignated section 25 by the editors in order to avoid
confusion with section 22 as created in H.J.R. 969, 1997.
SECTION 26. Increased homestead exemption.—The
amendment to Section 6 of
Article VII increasing the maximum additional
amount of the homestead exemption for lowincome
seniors shall take effect January 1, 2007.
History.—Added, H.J.R. 353, 2006; adopted 2006.
SECTION 27. Property tax exemptions
and limitations on property tax assessments.
The amendments to Sections 3, 4, and 6 of
Article VII, providing a $25,000 exemption for
tangible personal property, providing an additional
$25,000 homestead exemption, authorizing
transfer of the accrued benefit from the
limitations on the assessment of homestead
property, and this section, if submitted to the
electors of this state for approval or rejection at a
special election authorized by law to be held on
January 29, 2008, shall take effect upon approval
by the electors and shall operate retroactively
to January 1, 2008, or, if submitted to the
electors of this state for approval or rejection at
the next general election, shall take effect
January 1 of the year following such general
election. The amendments to Section 4 of Article
VII creating subsections (f) and (g) of that
section, creating a limitation on annual assessment
increases for specified real property, shall
take effect upon approval of the electors and
shall first limit assessments beginning January 1,
2009, if approved at a special election held on
January 29, 2008, or shall first limit assessments
beginning January 1, 2010, if approved at the
general election held in November of 2008.
Subsections (f) and (g) of Section 4 of Article
VII are repealed effective January 1, 2019;
however, the legislature shall by joint resolution
propose an amendment abrogating the repeal of
subsections (f) and (g), which shall be submitted
to the electors of this state for approval or
rejection at the general election of 2018 and, if
approved, shall take effect January 1, 2019.
History.—Added, C.S. for S.J.R. 2-D, 2007; adopted 2008.
SECTION 28. Property tax exemption and
classification and assessment of land used
for conservation purposes.—The amendment
B–67
to Section 3 of Article VII requiring the creation of
an ad valorem tax exemption for real property
dedicated in perpetuity for conservation purposes,
and the amendment to Section 4 of
Article VII requiring land used for conservation
purposes to be classified by general law and
assessed solely on the basis of character or use
for purposes of ad valorem taxation, shall take
effect upon approval by the electors and shall be
implemented by January 1, 2010. This section
shall take effect upon approval of the electors.
History.—Proposed by Taxation and Budget Reform Commission,
Revision No. 4, 2008, filed with the Secretary of State
April 28, 2008; adopted 2008.
SECTION 29. Limitation on the assessed
value of real property used for residential
purposes.—
(a) The repeal of the renewable energy
source property tax exemption in Section 3 of
Article VII shall take effect upon approval by the
voters.
(b) The amendment to Section 4 of Article
VII authorizing the legislature to prohibit an
increase in the assessed value of real property
used for residential purposes as the result of
improving the property’s resistance to wind
damage or installing a renewable energy source
device shall take effect January 1, 2009.
History.—Proposed by Taxation and Budget Reform Commission,
Revision No. 3, 2008, filed with the Secretary of State
April 28, 2008; adopted 2008.
SECTION 30. Assessment of working
waterfront property.—The amendment to Section
4 of Article VII providing for the assessment
of working waterfront property based on current
use, and this section, shall take effect upon
approval by the electors and shall first apply to
assessments for tax years beginning January 1,
2010.
History.—Proposed by Taxation and Budget Reform Commission,
Revision No. 6, 2008, filed with the Secretary of State
April 28, 2008; adopted 2008.
SECTION 31. Additional ad valorem tax
exemption for certain members of the armed
forces deployed on active duty outside of the
United States.—The amendment to Section 3 of
Article VII providing for an additional ad valorem
tax exemption for members of the United States
military or military reserves, the United States
Coast Guard or its reserves, or the Florida
National Guard deployed on active duty outside
of the United States in support of military
operations designated by the legislature and
this section shall take effect January 1, 2011.
History.—Added, H.J.R. 833, 2009; adopted 2010.