Loading chat...

FL H1215

Joint Resolution

Status

Passed

6/18/2025

Primary Sponsor

State Affairs Committee

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Proposes an amendment to the Florida State Constitution (Article VII, Section 3) to exempt tangible personal property from ad valorem taxation when it is habitually located on land classified as agricultural, used in the production of agricultural products or for agritourism activities, and owned by the landowner or leaseholder of that agricultural land
  • Requires the proposed constitutional amendment to be submitted to Florida voters for approval or rejection at the next general election or an earlier special election authorized by law
  • Grants the legislature authority to establish conditions, limitations, and reasonable definitions for the exemption through general law
  • If approved by voters, the exemption would first apply to tax assessments for tax years beginning January 1, 2027
  • Creates a new section in Article XII (Schedule) of the State Constitution to establish the effective date and implementation timeline for the agricultural tangible personal property tax exemption

Legislative Description

Ad Valorem Tax Exemption

Last Action

Signed by Officers and filed with Secretary of State

6/18/2025

Committee Referrals

State Affairs4/2/2025
Housing, Agriculture & Tourism Subcommittee3/20/2025
Ways and Means Committee3/5/2025

Full Bill Text

No bill text available