Florida HB 787: St. Augustine-St. Johns County Airport Authority, St. Johns County

Bill Text

HJR 787 2026

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House Joint Resolution 1
A joint resolution proposing amendments to Sections 3, 2
4, 6, and 9 of Article VII of the State Constitution 3
to remove the authority of counties and school 4
districts to levy ad valorem taxes. 5
6
Be It Resolved by the Legislature of the State of Florida: 7
8
That the following amendment to Sections 3, 4, 6, and 9 of 9
Article VII of the State Constitution is agreed to and shall be 10
submitted to the electors of this state for approval or 11
rejection at the next general election or at an earlier special 12
election specifically authorized by law for that purpose: 13
ARTICLE VII 14
FINANCE AND TAXATION 15
SECTION 3. Taxes; exemptions.— 16
(a) All property owned by a municipality and used 17
exclusively by it for municipal or public purposes shall be 18
exempt from taxation. A municipality, owning property outside 19
the municipality, may be required by general law to make payment 20
to the taxing unit in which the property is located. Such 21
portions of property as are used predominantly for educational, 22
literary, scientific, religious or charitable purposes may be 23
exempted by general law from taxation. 24
(b) There shall be exempt from taxation, cumulatively, to 25

HJR 787 2026

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every head of a family residing in this state, household goods 26
and personal effects to the value fixed by general law, not less 27
than one thousand dollars, and to every widow or widower or 28
person who is blind or totally and permanently disabled, 29
property to the value fixed by general law not less than five 30
hundred dollars. 31
(c) Any county or municipality may, for the purpose of its 32
respective tax levy and subject to the provisions of this 33
subsection and general law, grant community and economic 34
development ad valorem tax exemptions to new businesses and 35
expansions of existing businesses, as defined by general law. 36
Such an exemption may be granted only by ordinance of the county 37
or municipality, and only after the electors of the county or 38
municipality voting on such question in a referendum authorize 39
the county or municipality to adopt such ordinances. An 40
exemption so granted shall apply to improvements to real 41
property made by or for the use of a new business and 42
improvements to real property related to the expansion of an 43
existing business and shall also apply to tangible personal 44
property of such new business and tangible personal property 45
related to the expansion of an existing business. The amount or 46
limits of the amount of such exemption shall be specified by 47
general law. The period of time for which such exemption may be 48
granted to a new business or expansion of an existing business 49
shall be determined by general law. The authority to grant such 50

HJR 787 2026

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exemption shall expire ten years from the date of approval by 51
the electors of the county or municipality, and may be renewable 52
by referendum as provided by general law. 53
(d) Any county or municipality may, for the purpose of its 54
respective tax levy and subject to the provisions of this 55
subsection and general law, grant historic preservation ad 56
valorem tax exemptions to owners of historic properties. This 57
exemption may be granted only by ordinance of the county or 58
municipality. The amount or limits of the amount of this 59
exemption and the requirements for eligible properties must be 60
specified by general law. The period of time for which this 61
exemption may be granted to a property owner shall be determined 62
by general law. 63
(e) By general law and subject to conditions specified 64
therein: 65
(1) Twenty-five thousand dollars of the assessed value of 66
property subject to tangible personal property tax shall be 67
exempt from ad valorem taxation. 68
(2) The assessed value of solar devices or renewable 69
energy source devices subject to tangible personal property tax 70
may be exempt from ad valorem taxation, subject to limitations 71
provided by general law. 72
(f) There shall be granted an ad valorem tax exemption for 73
real property dedicated in perpetuity for conservation purposes, 74
including real property encumbered by perpetual conservation 75

HJR 787 2026

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easements or by other perpetual conservation protections, as 76
defined by general law. 77
(g) By general law and subject to the conditions specified 78