FL S0922

Prohibits property appraisers from considering increased property value due to installation of renewable energy source devices when determining assessed value for ad valorem taxation purposes.

Expands definition of "renewable energy source device" to include equipment installed by end-use customers that collects, transmits, stores, or uses solar, wind, or geothermal energy primarily intended to offset the customer's electricity demands.

Applies the property tax exemption to renewable energy devices installed on or after January 1, 2013 for residential property and on or after January 1, 2015 for all other real property.

Amendments to the assessment statute apply to assessments beginning January 1, 2015.

Effective date is contingent upon voter approval of a joint resolution with substantially the same intent at the November 2014 general election or earlier authorized special election.