Item P3BOARD OF COUNTY COMMISSIONERS
County of Monroe A
Mayor Heather Carruthers, District 3
( T$ne Florida Keys (, Mayor Pro Tem George Neugent, District 2
t� ) ��` ��
�' Danny L. Kolhage, District 1
David Rice, District 4
Sylvia J. Murphy, District 5
County Commission Meeting
June 15, 2016
Agenda Item Number: P.3
Agenda Item Summary #1733
BULK ITEM: Yes DEPARTMENT: Sustainability
TIME APPROXIMATE: STAFF CONTACT: Rhonda Haag (305) 453-8774
None
AGENDA ITEM WORDING: A Resolution of the Board of County Commissioners endorsing
Amendment 4 which would authorize the Florida Legislature to exempt solar and other renewable
energy systems from both residential and commercial property appraisals and from the tangible
personal property tax, effective January 1, 2018. Amendment No. 4 will be presented to Florida
voters at the August 30, 2016 election
ITEM BACKGROUND: The Compact Counties 2016 State Energy and Climate Legislative
Program specifically support "legislation and/or constitutional amendments that will exempt solar
photovoltaic systems from commercial property assessments and the tangible personal property tax".
Florida is one of only four states in the United States that by law expressly denies residents and
businesses the ability to buy solar -generated electricity directly from someone other than a power
company through Power Purchase Agreements (PPAs).
Monroe County has shown a commitment to energy reduction and has met and exceeded the
emissions reduction goal of 20% below 2005 levels by 2020 (reductions as of the 2012 GHG
inventory report are community 22%, municipal 33%).
Florida has the third -highest potential for rooftop solar energy generation in the United States, but
currently ranks 141' in the nation for installed solar capacity, according to the Solar Energy Industry
Association. Solar photovoltaic energy offers many potential benefits, including lower electricity
costs for homeowners, businesses, and governments; local jobs and economic development; reduced
dependence on imported fuels; pollution -free electricity generation; no water use; and contribution to
a more resilient electric grid. Florida spends billions of dollars each year purchasing carbon -based
fuels from other states and countries to power its homes, businesses, and vehicles, while solar power
will keep energy dollars in the state and create good -paying local sales, installation, and maintenance
jobs.
PREVIOUS RELEVANT BOCC ACTION:
Not Applicable
CONTRACT/AGREEMENT CHANGES:
Not Applicable
STAFF RECOMMENDATION: Approval
DOCUMENTATION:
Resolution endorsing Amendment 4 solar energy June 2016
House Joint Resolution 193 proposed amendment to constitution to exempt solar and renewable
energy systems from property tax appraisals
FINANCIAL IMPACT:
Effective Date: June 15, 2016
Expiration Date:
Total Dollar Value of Contract: None
Total Cost to County: None
Current Year Portion: None
Budgeted: Not Applicable
Source of Funds: Not Applicable
CPI:
Indirect Costs:
Estimated Ongoing Costs Not Included in above dollar amounts:
Revenue Producing: No
Grant: No
County Match:
Insurance Required: No
Additional Details:
None
If yes, amount:
REVIEWED BY:
Rhonda Haag
Completed
05/27/2016 12:26 PM
Pedro Mercado
Completed
05/27/2016 4:34 PM
Budget and Finance
Completed
05/27/2016 4:43 PM
Maria Slavik
Completed
05/31/2016 8:34 AM
Kathy Peters
Completed
05/31/2016 10:53 AM
Board of County Commissioners
Pending
06/15/2016 9:00 AM
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Exhibit 1
Page 1 of 4
RESOLUTION NO. 2016-
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA,
ENDORSING AMENDMENT 4; PROVIDING FOR
TRANSMISSION OF THE RESOLUTION; AND PROVIDING
FOR SEVERABILITY AND AN EFFECTIVE DATE.
WHEREAS, solar photovoltaic energy offers many potential benefits, including
lower electricity costs for homeowners, businesses, and governments; local jobs and
economic development; reduced dependence on imported fuels; pollution -free electricity
generation; no water use; and contribution to a more resilient electric grid; and
WHEREAS, Florida spends billions of dollars each year purchasing carbon -
based fuels from other states and countries to power its homes, businesses, and
vehicles, while solar power will keep energy dollars in the state and create good -paying
local sales, installation, and maintenance jobs; and
WHEREAS, Florida has the third -highest potential for rooftop solar energy
generation in the United States, but currently ranks 14t" in the nation for installed solar
capacity, according to the Solar Energy Industry Association; and
WHEREAS, Monroe County has met and exceeded the emissions reduction goal
of 20% below 2005 levels by 2020 (expressed most recently in the Climate Change
Element incorporated into the County Comprehensive Plan in 2016); and
WHEREAS, increased solar -generated electricity, including customer -sited
systems on residential and commercial properties, will be a key strategy for achieving
this community -wide goal; and
WHEREAS, for many years Monroe County has offered support for pro -solar
energy policies and legislation at the state and federal levels, including explicit support
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Exhibit 1
Page 2 of 4
in the County's annual state and federal legislative programs and in the annual state
and federal legislative programs approved jointly by the County Commissions of the four
Southeast Florida Regional Climate Change Compact Counties; and
WHEREAS, the Compact Counties 2016 State Energy and Climate Legislative
Program specifically supports "legislation and/or constitutional amendments that will
exempt solar photovoltaic systems from commercial property assessments and the
tangible personal property tax"; and
WHEREAS, Florida is one of only four states in the United States that by law
expressly denies residents and businesses the ability to buy solar -generated electricity
directly from someone other than a power company through Power Purchase
Agreements (PPAs); and
WHEREAS, solar leasing agreements, in which companies lease solar electricity
systems to homeowners and businesses, realize many of the same benefits of PPAs,
but are rendered economically unfeasible in Florida as result of the state's tangible
personal property tax on leased equipment; and
WHEREAS, in 2008 Florida voters approved a constitutional amendment that
authorized the Florida Legislature to exclude wind resistance and renewable energy
improvements from residential property appraisals; and
WHEREAS, the effective exemption of solar energy systems from residential
property taxes, enabled by the 2008 amendment and the implementing legislation
passed by the Legislature in 2013, encourages homeowners to invest in rooftop solar
and other renewable energy systems; and
WHEREAS, Amendment 4, entitled "Solar Devices or Renewable Energy Source
Devices; Exemption from Certain Taxation and Assessment," will be presented to voters
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Exhibit 1
Page 3 of 4
at the August 30, 2016, election as result of the unanimous passage of House Joint
Resolution 193 by both the Florida House of Representatives and Florida Senate on
March 9, 2016; and
WHEREAS, Amendment 4 would authorize the Florida Legislature to exempt
solar and other renewable energy systems from both residential and commercial
property appraisals and from the tangible personal property tax, effective January 1,
2018, and for the subsequent 20 years; NOW, THEREFORE,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA-
Section 1. The Board supports, approves, and endorses Amendment 4 and
urges all Monroe County and Florida voters to vote in favor of the amendment on the
August 30, 2016, ballot.
Section 2. The Board directs the County Administrator to publicize the Board's
position on Amendment 4 to the general public and to report to the Board on the public
information efforts undertaken.
Section 3. A copy of this Resolution shall be transmitted to Florida for Solar
Inc., the 501(c)(4) organization promoting Amendment 4.
Section 4. SEVERABILITY.
If any portion of this Resolution is determined by any Court to be invalid, the
invalid portion shall be stricken, and such striking shall not affect the validity of the
remainder of this Resolution. If any Court determines that this Resolution, or any
portion hereof, cannot be legally applied to any individual(s), group(s), entity(ies),
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Exhibit 1
Page 4 of 4
property(ies), or circumstance(s), such determination shall not affect the applicability
hereof to any other individual, group, entity, property, or circumstance.
Section 5. EFFECTIVE DATE.
This Resolution shall become effective upon adoption.
ADOPTED this day
Approved as to form and legal sufficiency:
Pedro Mercado, County Attorney
, 2016.
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1 2016 Legislature
1 House Joint Resolution
2 A joint resolution proposing amendments to Sections 3
3 and 4 of Article VII and the creation of Section 34 of
4 Article XII of the State Constitution to authorize the
5 Legislature, by general law, to exempt from ad valorem
6 taxation the assessed value of solar devices or
7 renewable energy source devices that are subject to
8 tangible personal property tax, to authorize the
9 Legislature, by general law, to prohibit the
10 consideration of the installation of such devices in
11 determining the assessed value of residential and
12 nonresidential real property for the purpose of ad
13 valorem taxation, and to provide effective and
14 expiration dates.
15
16 Be It Resolved by the Legislature of the State of Florida:
17
18 That the following amendments to Sections 3 and 4 of
19 Article VII and the creation of Section 34 of Article XII of the
20 State Constitution are agreed to and shall be submitted to the
21 electors of this state for approval or rejection at the next
22 general election or at an earlier special election specifically
23 authorized by law for that purpose:
24 ARTICLE VII
25 FINANCE AND TAXATION
26 SECTION 3. Taxes; exemptions. —
Page 1 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
27 (a) All property owned by a municipality and used
28 exclusively by it for municipal or public purposes shall be
29 exempt from taxation. A municipality, owning property outside
30 the municipality, may be required by general law to make payment
31 to the taxing unit in which the property is located. Such
32 portions of property as are used predominantly for educational,
33 literary, scientific, religious or charitable purposes may be
34 exempted by general law from taxation.
35 (b) There shall be exempt from taxation, cumulatively, to
36 every head of a family residing in this state, household goods
37 and personal effects to the value fixed by general law, not less
38 than one thousand dollars, and to every widow or widower or
39 person who is blind or totally and permanently disabled,
40 property to the value fixed by general law not less than five
41 hundred dollars.
42 (c) Any county or municipality may, for the purpose of its
43 respective tax levy and subject to the provisions of this
44 subsection and general law, grant community and economic
45 development ad valorem tax exemptions to new businesses and
46 expansions of existing businesses, as defined by general law.
47 Such an exemption may be granted only by ordinance of the county
48 or municipality, and only after the electors of the county or
49 municipality voting on such question in a referendum authorize
50 the county or municipality to adopt such ordinances. An
51 exemption so granted shall apply to improvements to real
52 property made by or for the use of a new business and
Page 2 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
53 improvements to real property related to the expansion of an
54 existing business and shall also apply to tangible personal
55 property of such new business and tangible personal property
56 related to the expansion of an existing business. The amount or
57 limits of the amount of such exemption shall be specified by
58 general law. The period of time for which such exemption may be
59 granted to a new business or expansion of an existing business
60 shall be determined by general law. The authority to grant such
61 exemption shall expire ten years from the date of approval by
62 the electors of the county or municipality, and may be renewable
63 by referendum as provided by general law.
64 (d) Any county or municipality may, for the purpose of its
65 respective tax levy and subject to the provisions of this
66 subsection and general law, grant historic preservation ad
67 valorem tax exemptions to owners of historic properties. This
68 exemption may be granted only by ordinance of the county or
69 municipality. The amount or limits of the amount of this
70 exemption and the requirements for eligible properties must be
71 specified by general law. The period of time for which this
72 exemption may be granted to a property owner shall be determined
73 by general law.
74 (e) By general law and subject to conditions specified
75 therein:,,
76 (1) Twenty-five thousand dollars of the assessed value of
77 property subject to tangible personal property tax shall be
78 exempt from ad valorem taxation.
Page 3 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
79 (2) The assessed value of solar devices or renewable
80 energy source devices subject to tangible personal property tax
81 may be exempt from ad valorem taxation, subject to limitations
82 provided by general law.
83 (f) There shall be granted an ad valorem tax exemption for
84 real property dedicated in perpetuity for conservation purposes,
85 including real property encumbered by perpetual conservation
86 easements or by other perpetual conservation protections, as
87 defined by general law.
88 (g) By general law and subject to the conditions specified
89 therein, each person who receives a homestead exemption as
90 provided in section 6 of this article; who was a member of the
91 United States military or military reserves, the United States
92 Coast Guard or its reserves, or the Florida National Guard; and
93 who was deployed during the preceding calendar year on active
94 duty outside the continental United States, Alaska, or Hawaii in
95 support of military operations designated by the legislature
96 shall receive an additional exemption equal to a percentage of
97 the taxable value of his or her homestead property. The
98 applicable percentage shall be calculated as the number of days
99 during the preceding calendar year the person was deployed on
100 active duty outside the continental United States, Alaska, or
101 Hawaii in support of military operations designated by the
102 legislature divided by the number of days in that year.
103 SECTION 4. Taxation; assessments. —By general law
104 regulations shall be prescribed which shall secure a just
Page 4 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
105 valuation of all property for ad valorem taxation, provided:
106 (a) Agricultural land, land producing high water recharge
107 to Florida's aquifers, or land used exclusively for
108 noncommercial recreational purposes may be classified by general
109 law and assessed solely on the basis of character or use.
110 (b) As provided by general law and subject to conditions,
111 limitations, and reasonable definitions specified therein, land
112 used for conservation purposes shall be classified by general
113 law and assessed solely on the basis of character or use.
114 (c) Pursuant to general law tangible personal property
115 held for sale as stock in trade and livestock may be valued for
116 taxation at a specified percentage of its value, may be
117 classified for tax purposes, or may be exempted from taxation.
118 (d) All persons entitled to a homestead exemption under
119 Section 6 of this Article shall have their homestead assessed at
120 just value as of January 1 of the year following the effective
121 date of this amendment. This assessment shall change only as
122 provided in this subsection.
123 (1) Assessments subject to this subsection shall be
124 changed annually on January lst of each year; but those changes
125 in assessments shall not exceed the lower of the following:
126 a. Three percent (30) of the assessment for the prior
127 year.
128 b. The percent change in the Consumer Price Index for all
129 urban consumers, U.S. City Average, all items 1967=100, or
130 successor reports for the preceding calendar year as initially
Page 5 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
131 reported by the United States Department of Labor, Bureau of
132 Labor Statistics.
133 (2) No assessment shall exceed just value.
134 (3) After any change of ownership, as provided by general
135 law, homestead property shall be assessed at just value as of
136 January 1 of the following year, unless the provisions of
137 paragraph (8) apply. Thereafter, the homestead shall be assessed
138 as provided in this subsection.
139 (4) New homestead property shall be assessed at just value
140 as of January lst of the year following the establishment of the
141 homestead, unless the provisions of paragraph (8) apply. That
142 assessment shall only change as provided in this subsection.
143 (5) Changes, additions, reductions, or improvements to
144 homestead property shall be assessed as provided for by general
145 law; provided, however, after the adjustment for any change,
146 addition, reduction, or improvement, the property shall be
147 assessed as provided in this subsection.
148 (6) In the event of a termination of homestead status, the
149 property shall be assessed as provided by general law.
150 (7) The provisions of this amendment are severable. If any
151 of the provisions of this amendment shall be held
152 unconstitutional by any court of competent jurisdiction, the
153 decision of such court shall not affect or impair any remaining
154 provisions of this amendment.
155 (8)a. A person who establishes a new homestead as of
156 January 1, 2009, or January 1 of any subsequent year and who has
Page 6 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
157 received a homestead exemption pursuant to Section 6 of this
158 Article as of January 1 of either of the two years immediately
159 preceding the establishment of the new homestead is entitled to
160 have the new homestead assessed at less than just value. If this
161 revision is approved in January of 2008, a person who
162 establishes a new homestead as of January 1, 2008, is entitled
163 to have the new homestead assessed at less than just value only
164 if that person received a homestead exemption on January 1,
165 2007. The assessed value of the newly established homestead
166 shall be determined as follows:
167 1. If the just value of the new homestead is greater than
168 or equal to the just value of the prior homestead as of January
169 1 of the year in which the prior homestead was abandoned, the
170 assessed value of the new homestead shall be the just value of
171 the new homestead minus an amount equal to the lesser of
172 $500,000 or the difference between the just value and the
173 assessed value of the prior homestead as of January 1 of the
174 year in which the prior homestead was abandoned. Thereafter, the
175 homestead shall be assessed as provided in this subsection.
176 2. If the just value of the new homestead is less than the
177 just value of the prior homestead as of January 1 of the year in
178 which the prior homestead was abandoned, the assessed value of
179 the new homestead shall be equal to the just value of the new
180 homestead divided by the just value of the prior homestead and
181 multiplied by the assessed value of the prior homestead.
182 However, if the difference between the just value of the new
Page 7 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
183 homestead and the assessed value of the new homestead calculated
184 pursuant to this sub -subparagraph is greater than $500,000, the
185 assessed value of the new homestead shall be increased so that
186 the difference between the just value and the assessed value
187 equals $500,000. Thereafter, the homestead shall be assessed as
188 provided in this subsection.
189 b. By general law and subject to conditions specified
190 therein, the legislature shall provide for application of this
191 paragraph to property owned by more than one person.
192 (e) The legislature may, by general law, for assessment
193 purposes and subject to the provisions of this subsection, allow
194 counties and municipalities to authorize by ordinance that
195 historic property may be assessed solely on the basis of
196 character or use. Such character or use assessment shall apply
197 only to the jurisdiction adopting the ordinance. The
198 requirements for eligible properties must be specified by
199 general law.
200 (f) A county may, in the manner prescribed by general law,
201 provide for a reduction in the assessed value of homestead
202 property to the extent of any increase in the assessed value of
203 that property which results from the construction or
204 reconstruction of the property for the purpose of providing
205 living quarters for one or more natural or adoptive grandparents
206 or parents of the owner of the property or of the owner's spouse
207 if at least one of the grandparents or parents for whom the
208 living quarters are provided is 62 years of age or older. Such a
Page 8 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
209 reduction may not exceed the lesser of the following:
210 (1) The increase in assessed value resulting from
211 construction or reconstruction of the property.
212 (2) Twenty percent of the total assessed value of the
213 property as improved.
214 (g) For all levies other than school district levies,
215 assessments of residential real property, as defined by general
216 law, which contains nine units or fewer and which is not subject
217 to the assessment limitations set forth in subsections (a)
218 through (d) shall change only as provided in this subsection.
219 (1) Assessments subject to this subsection shall be
220 changed annually on the date of assessment provided by law; but
221 those changes in assessments shall not exceed ten percent (100)
222 of the assessment for the prior year.
223 (2) No assessment shall exceed just value.
224 (3) After a change of ownership or control, as defined by
225 general law, including any change of ownership of a legal entity
226 that owns the property, such property shall be assessed at just
227 value as of the next assessment date. Thereafter, such property
228 shall be assessed as provided in this subsection.
229 (4) Changes, additions, reductions, or improvements to
230 such property shall be assessed as provided for by general law;
231 however, after the adjustment for any change, addition,
232 reduction, or improvement, the property shall be assessed as
233 provided in this subsection.
234 (h) For all levies other than school district levies,
Page 9 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
235 assessments of real property that is not subject to the
236 assessment limitations set forth in subsections (a) through (d)
237 and (g) shall change only as provided in this subsection.
238 (1) Assessments subject to this subsection shall be
239 changed annually on the date of assessment provided by law; but
240 those changes in assessments shall not exceed ten percent (100)
241 of the assessment for the prior year.
242 (2) No assessment shall exceed just value.
243 (3) The legislature must provide that such property shall
244 be assessed at just value as of the next assessment date after a
245 qualifying improvement, as defined by general law, is made to
246 such property. Thereafter, such property shall be assessed as
247 provided in this subsection.
248 (4) The legislature may provide that such property shall
249 be assessed at just value as of the next assessment date after a
250 change of ownership or control, as defined by general law,
251 including any change of ownership of the legal entity that owns
252 the property. Thereafter, such property shall be assessed as
253 provided in this subsection.
254 (5) Changes, additions, reductions, or improvements to
255 such property shall be assessed as provided for by general law;
256 however, after the adjustment for any change, addition,
257 reduction, or improvement, the property shall be assessed as
258 provided in this subsection.
259 (i) The legislature, by general law and subject to
260 conditions specified therein, may prohibit the consideration of
Page 10 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
261 the following in the determination of the assessed value of real
262 property idse4 fzeia rasi4en4t mia raeses:
263 (1) Any change or improvement to real property used for
264 residential purposes made to improve fzet-l-,e m=rraesc—€
265 the property's resistance to wind damage.
266 (2) The installation of a solar or renewable energy source
267 device.
268 (j)(1) The assessment of the following working waterfront
269 properties shall be based upon the current use of the property:
270 a. Land used predominantly for commercial fishing
271 purposes.
272 b. Land that is accessible to the public and used for
273 vessel launches into waters that are navigable.
274 C. Marinas and drystacks that are open to the public.
275 d. Water -dependent marine manufacturing facilities,
276 commercial fishing facilities, and marine vessel construction
277 and repair facilities and their support activities.
278 (2) The assessment benefit provided by this subsection is
279 subject to conditions and limitations and reasonable definitions
280 as specified by the legislature by general law.
281 ARTICLE XII
282 SCHEDULE
283 SECTION 34. Solar devices or renewable energy source
284 devices; exemption from certain taxation and assessment. -This
285 section, the amendment to subsection (e) of Section 3 of Article
286 VII authorizing the legislature, subject to limitations set
Page 11 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
P.3.b
F L O R I D A H O U S E O F R E P R E S E N T A T I V
I III IIIIII IIIIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
2016 Legislature
287 forth in general law, to exempt the assessed value of solar
288 devices or renewable energy source devices subject to tangible
289 personal property tax from ad valorem taxation, and the
290 amendment to subsection (i) of Section 4 of Article VII
291 authorizing the legislature, by general law, to prohibit the
292 consideration of the installation of a solar device or a
293 renewable energy source device in determining the assessed value
294 of real property for the purpose of ad valorem taxation shall
295 take effect on January 1, 2018, and shall expire on December 31,
296 2037. Upon expiration, this section shall be repealed and the
297 text of subsection (e) of Section 3 of Article VII and
298 subsection (i) of Section 4 of Article VII shall revert to that
299 in existence on December 31, 2017, except that any amendments to
300 such text otherwise adopted shall be preserved and continue to
301 operate to the extent that such amendments are not dependent
302 upon the portions of text which expire pursuant to this section.
303 BE IT FURTHER RESOLVED that the following statement be
304 placed on the ballot:
305 CONSTITUTIONAL AMENDMENT
306 ARTICLE VII, SECTIONS 3 AND 4
307 ARTICLE XII, SECTION 34
308 SOLAR DEVICES OR RENEWABLE ENERGY SOURCE DEVICES; EXEMPTION
309 FROM CERTAIN TAXATION AND ASSESSMENT. —Proposing an amendment to
310 the State Constitution to authorize the Legislature, by general
311 law, to exempt from ad valorem taxation the assessed value of
312 solar or renewable energy source devices subject to tangible
Page 12 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
F L O R I D A H O U S E O F
III 111IR1IIIIIIIIIIIII
ENROLLED
CS/HJR 193, Engrossed 1
P.3.b
R E P R E S E N T A T I V
2016 Legislature
313 personal property tax, and to authorize the Legislature, by
314 general law, to prohibit consideration of such devices in
315 assessing the value of real property for ad valorem taxation
316 purposes. This amendment takes effect January 1, 2018, and
317 expires on December 31, 2037.
Page 13 of 13
CODING: Words i *ef= are deletions; words underlined are additions.
hjr0193-03-er
T+e rn P3
151 F,-au
2-01
G
FLORIDA SOLAR VOTER �5ibp�
4, chcO
Become a Florida Solar Voter TODAY: How do we make solar energy a priority
in the Sunshine State? It starts by boosting voter turnout in this year's August and 1w oi-a 0 ,�11,,.
November elections among all Floridians who want to build a clean energy, sustainable 6,0 � atll
energy future. The August primary is right around the corner and Amendment 4 c As so c .
presents an opportunity to advance solar in the Sunshine State. 5DZ.f Q £
6F FL t& ✓15
What is Amendment 4? Amendment 4 would amend Florida's Constitution to
exempt the value of solar panels and other renewable energy equipment from both the
tangible personal property tax and the real property tax. To become law, Amendment 4
must be approved by a YES vote of at least 60 percent on the Aug. 30 primary ballot.
Taxes are big reason that Florida — a state with no solar incentives — has 9 million
energy customers and yet only a mere 8,500 rooftop solar systems. By
comparison, New Jersey has over 40,000 rooftop systems with half the population and
less sun.
The proposed Amendment 4 would exempt solar systems from the tangible personal
property tax — the most burdensome of the taxes — for a period of 20 years. Amendment
4 would lower solar energy costs by lowering taxes on solar installations — because the
tangible personal property tax is passed on to customers in the form of increased solar
power prices of up to 5 cents per kilowatt hour (kWh). That can be a big deal in Florida
where a couple cents can make or break the economics of going solar. Better solar
economics can mean more solar development, which lays the groundwork for cleaner air
and a more sustainable future for the next generation.
The title and summary of the amendment below can sound complicated, but the concept
is simple one: lower taxes = lower solar energy costs.
Title and text of Amendment 4 as it will appear on the ballot:
SOLAR DEVICES OR RENEWABLE ENERGY SOURCE DEVICES; EXEMPTION
FROM CERTAIN TAXATION AND ASSESSMENT.
Proposing an amendment to the State Constitution to authorize the Legislature, by
general law, to exempt from ad valorem taxation the assessed value of solar or
renewable energy source devices subject to tangible personal property tax, and to
authorize the Legislature, by general law, to prohibit consideration of such devices in
assessing the value of real property for ad valorem taxation purposes. This amendment
takes effect January 1, 2018, and expires on December 31, 2037.
Florida Solar Voter is a project of the Southern Alliance for Clean Energy dedicated to providing
all Florida voters, including those who care about a clean energy future, an easy way to sign up to
vote by mail. Contact flsolarvoter@cleanenergy.org
What Vou need to know:
• "Ad valorem" means a tax rate applied to a value. For instance, for the tangible
personal property tax, if a new solar system cost $20,000 and the county's
"millage (tax) rate is 2.0 %, then the first year tangible personal property tax on
the solar system is $400. The system is taxed annually on declining value — as it
depreciates.
• The exemption from these taxes will last for 20 years — enough time to allow
solar to become a meaningful resource in Florida's energy mix.
Lower Taxes Can Empower Floridians To Be Energy Independent: Floridians
have shown strong support for going solar but are currently faced with barriers
that can make clean solar energy seem out of reach. By lowering the taxes on
solar, solar power becomes more affordable for businesses and homeowners in
Florida.
• Lower Taxes Can Pave the Way for a Sustainable Florida: Solar is clean and
safe energy, with zero emissions and zero water usage. By lowering the cost of
solar, more people will have access to this clean energy source, helping ensure a
bright and sunny future for Florida
• Lower Taxes Can Reduce Monthly Power Bills: While every solar system is
different, most solar customers, both business and residential, can lock in long
term savings on their monthly power bill by going solar. Once Amendment 4
passes, a residential solar lease can save a homeowner hundreds off their power
bill through the life of the contract by locking in a lower rate, while utility rates
continue to rise. One of the largest utilities in Florida just proposed a 24% rate
increase over the next four years; affordable solar helps protect Floridians from
rate hikes and provides financial stability and certainty.
• Lower Taxes Can Create Local Jobs: One out of every 83 new jobs created in
the US last year was in the solar industry. Voting YES on Amendment 4 will allow
the solar industry to grow in the Sunshine State, creating local jobs that cannot be
outsourced.
Voting is easy in Florida — you have many different options to make sure you cast
your vote in August:
1. Ditch the polls and sign up to vote by mail here! You will receive your ballot
between July 26-August 2 and will have the entire month to mail it in.
2. Or, consider voting early August 20-27.
3. Enjoy voting on Election Day? Head to the polls August 301 Use this quick tool
to mark your calendar.
Check your voter status and polling location here.
Florida Solar Voter is a project of the Southern Alliance for Clean Energy dedicated to providing
all Florida voters, including those who care about a clean energy future, an easy way to sign up to
vote by mail. Contact flsolarvoter@cleanenergy.org