FL H0193

Proposes constitutional amendment authorizing legislature to exempt assessed value of solar or renewable energy source devices subject to tangible personal property tax from ad valorem taxation, subject to general law limitations.

Authorizes legislature to prohibit consideration of solar or renewable energy device installation when determining assessed value of residential and nonresidential real property for ad valorem taxation purposes.

Amendment takes effect January 1, 2018, and expires December 31, 2037, after which constitutional text reverts to prior version unless other amendments have been adopted.

Requires submission to Florida voters for approval or rejection at next general election or earlier special election authorized by law.