CRC - 2017 P 63 By Commissioner Rouson rousond-00011A-17 201763__ 1 A proposal to create 2 Section 19 of Article VII of the State Constitution to 3 require that newly adopted constitutional tax 4 exemptions or the expansion of an existing 5 constitutional tax exemption be subject to repeal 6 unless readopted by the electors of the state in a 7 subsequent election. 8 9 Be It Proposed by the Constitution Revision Commission of 10 Florida: 11 12 Section 19 of Article VII of the State Constitution is 13 created to read: 14 ARTICLE VII 15 FINANCE AND TAXATION 16 17 SECTION 19. Tax exemption review.—A new tax exemption or 18 the expansion of an existing tax exemption herein which takes 19 effect on or after January 8, 2019, shall be repealed not more 20 than eight years after the effective date of the new exemption 21 or the expansion of an existing exemption. Such an exemption or 22 an expansion must include a provision requiring that the chief 23 election officer of the state place on the ballot at the general 24 election immediately preceding the scheduled repeal date a 25 measure as to whether the electors of this state wish to retain 26 the new tax exemption or the expansion of an existing exemption 27 or to let it stand repealed. The ballot question shall read 28 substantially as follows: “The following tax exemption 29 ...(description of tax exemption)... which has a value of 30 ...(value of tax exemption)... is scheduled for repeal on 31 ...(repeal date).... Do you wish to retain this exemption?” If 32 approved, the tax exemption, or the expansion thereof, shall 33 remain in force and effect beyond the scheduled repeal date. If 34 rejected, the tax exemption is repealed on the January 1 35 immediately following the general election. However, if the 36 electors of the state reject the abrogation of the repeal of an 37 existing tax exemption that was expanded effective on or after 38 January 8, 2019, the tax exemption shall revert to the text in 39 existence before the effective date of the most recent 40 amendment, except that any amendments to such text otherwise 41 adopted shall be preserved and continue to operate to the extent 42 that such amendments are not dependent upon the portions of text 43 which expire in accordance with this section.