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   19  effect on or after January 8, 2019, shall be repealed not more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   27  or to let it stand repealed.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   34  rejected, the tax exemption is repealed on the January 1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.