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FL S0318
Joint Resolution
Status
Introduced
1/17/2025
Primary Sponsor
Finance and Tax
Click for details
AI Summary
- Proposes an amendment to Article VII, Section 3 of the Florida State Constitution to exempt certain tangible personal property from ad valorem (property) taxation
- Exemption applies to tangible personal property that 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 approval by Florida voters at the next general election or an earlier special election specifically authorized by law
- If approved by electors, the exemption takes effect and first applies to property tax assessments beginning January 1, 2027
- The legislature retains authority to specify conditions, limitations, and reasonable definitions for the exemption through general law
Legislative Description
Ad Valorem Tax Exemption
Last Action
Died on Calendar, companion bill(s) passed, see CS/HJR 1215 (Passed)
6/16/2025
Committee Referrals
Appropriations4/17/2025
Finance and Tax2/18/2025
Full Bill Text
No bill text available