FL H0867

Expands the definition of "renewable energy source device" to include power conditioning and storage devices (such as batteries) that store or use solar, wind, or geothermal energy to generate electricity or mechanical energy.

Prohibits property appraisers from considering value increases attributable to renewable energy device installation on residential property between January 1, 2013, and December 31, 2016.

Prohibits property appraisers from considering value increases attributable to renewable energy device installation on any property type on or after January 1, 2017.

Creates a new tangible personal property tax exemption for renewable energy source devices and their components.

Takes effect January 1, 2017, contingent upon voter approval of HJR 865 or similar joint resolution at the November 2016 general election or an earlier special election.