FL S0170

Proposes constitutional amendments to authorize the Legislature to exempt solar or renewable energy source devices from tangible personal property tax.

Authorizes the 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.

Adds $25,000 exemption for tangible personal property tax and allows Legislature to exempt solar or renewable energy devices subject to conditions and limitations specified by general law.

Amendments take effect January 1, 2018, and expire December 31, 2037, after which the constitutional text reverts to its prior form unless otherwise amended.

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