FL H1275

Proposes constitutional amendments to prohibit counties, school districts, and municipalities from levying ad valorem taxes on tangible personal property, effective January 1, 2027

Removes existing provisions allowing exemptions and special valuations for tangible personal property, including the current $25,000 exemption and exemptions for solar/renewable energy devices

Eliminates references to tangible personal property from tax assessment limitations and millage rate calculations in Article VII of the Florida Constitution

Removes the exemption for household goods and personal effects previously granted to heads of families (currently set at not less than $1,000)

Requires voter approval at a general election or special election before taking effect as a constitutional amendment