Article VII — FINANCE AND TAXATION
19 sections · 0 paragraphs in this article.
Fla. Const. art. VII, § 1 Taxation; appropriations; state expenses; state revenue limitation
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(a) No tax shall be levied except in pursuance of law. No state ad valorem taxes shall be levied upon real estate or tangible personal property. All other forms of taxation shall be preempted to the state except as provided by general law.(b) Motor vehicles, boats, airplanes, tra…
Fla. Const. art. VII, § 2 Taxes; rate
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All ad valorem taxation shall be at a uniform rate within each taxing unit, except the taxes on intangible personal property may be at different rates but shall never exceed two mills on the dollar of assessed value; provided, as to any obligations secured by mortgage, deed of tr…
Fla. Const. art. VII, § 3 Taxes; exemptions
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(a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is…
Fla. Const. art. VII, § 4 Taxation; assessments
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By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation, provided:(a) Agricultural land, land producing high water recharge to Florida’s aquifers, or land used exclusively for noncommercial recreational purposes m…
Fla. Const. art. VII, § 5 Estate, inheritance and income taxes
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(a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deduct…
Fla. Const. art. VII, § 6 Homestead exemptions
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(a)(1) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, as follows…
Fla. Const. art. VII, § 7 Allocation of pari-mutuel taxes
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Taxes upon the operation of pari-mutuel pools may be preempted to the state or allocated in whole or in part to the counties. When allocated to the counties, the distribution shall be in equal amounts to the several counties.
Fla. Const. art. VII, § 8 Aid to local governments
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State funds may be appropriated to the several counties, school districts, municipalities or special districts upon such conditions as may be provided by general law. These conditions may include the use of relative ad valorem assessment levels determined by a state agency design…
Fla. Const. art. VII, § 9 Local taxes
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(a) Counties, school districts, and municipalities shall, and special districts may, be authorized by law to levy ad valorem taxes and may be authorized by general law to levy other taxes, for their respective purposes, except ad valorem taxes on intangible personal property and …
Fla. Const. art. VII, § 10 Pledging credit
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Neither the state nor any county, school district, municipality, special district, or agency of any of them, shall become a joint owner with, or stockholder of, or give, lend or use its taxing power or credit to aid any corporation, association, partnership or person; but this sh…
Fla. Const. art. VII, § 11 State bonds; revenue bonds
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(a) State bonds pledging the full faith and credit of the state may be issued only to finance or refinance the cost of state fixed capital outlay projects authorized by law, and purposes incidental thereto, upon approval by a vote of the electors; provided state bonds issued purs…
Fla. Const. art. VII, § 12 Local bonds
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Counties, school districts, municipalities, special districts and local governmental bodies with taxing powers may issue bonds, certificates of indebtedness or any form of tax anticipation certificates, payable from ad valorem taxation and maturing more than twelve months after i…
Fla. Const. art. VII, § 13 Relief from illegal taxes
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Until payment of all taxes which have been legally assessed upon the property of the same owner, no court shall grant relief from the payment of any tax that may be illegal or illegally assessed.
Fla. Const. art. VII, § 14 Bonds for pollution control and abatement and other water facilities
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(a) When authorized by law, state bonds pledging the full faith and credit of the state may be issued without an election to finance the construction of air and water pollution control and abatement and solid waste disposal facilities and other water facilities authorized by gene…
Fla. Const. art. VII, § 15 Revenue bonds for scholarship loans
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(a) When authorized by law, revenue bonds may be issued to establish a fund to make loans to students determined eligible as prescribed by law and who have been admitted to attend any public or private institutions of higher learning, junior colleges, health related training inst…
Fla. Const. art. VII, § 16 Bonds for housing and related facilities
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(a) When authorized by law, revenue bonds may be issued without an election to finance or refinance housing and related facilities in Florida, herein referred to as “facilities.”(b) The bonds shall be secured by a pledge of and shall be payable primarily from all or any part of r…
Fla. Const. art. VII, § 17 Bonds for acquiring transportation right-of-way or for constructing bridges
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(a) When authorized by law, state bonds pledging the full faith and credit of the state may be issued, without a vote of the electors, to finance or refinance the cost of acquiring real property or the rights to real property for state roads as defined by law, or to finance or re…
Fla. Const. art. VII, § 18 Laws requiring counties or municipalities to spend funds or limiting their ability to raise revenue or receive state tax revenue
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(a) No county or municipality shall be bound by any general law requiring such county or municipality to spend funds or to take an action requiring the expenditure of funds unless the legislature has determined that such law fulfills an important state interest and unless: funds …
Fla. Const. art. VII, § 19 Supermajority vote required to impose, authorize, or raise state taxes or fees
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(a) SUPERMAJORITY VOTE REQUIRED TO IMPOSE OR AUTHORIZE NEW STATE TAX OR FEE. No new state tax or fee may be imposed or authorized by the legislature except through legislation approved by two-thirds of the membership of each house of the legislature and presented to the Governor …