FL H0827

Prohibits property appraisers from considering any increase in property value attributable to the installation of renewable energy source devices when determining assessed value for real property.

Defines "renewable energy source device" to include solar collectors, photovoltaic modules, wind turbines, geothermal equipment, storage systems, control devices, and interconnecting pipes and ducts installed by end-use customers to offset electricity demands.

Applies to new and existing residential real property with devices installed on or after January 1, 2013, and to all other real property with devices installed on or after January 1, 2015.

Amendments take effect January 1, 2015, contingent upon voter approval of HJR 825 or substantially similar joint resolution at the November 2014 general election or earlier special election.

Amended assessments become effective January 1, 2015.