Art. XII, § 28, Fla. Const. · Article XII. SCHEDULE
Property tax exemption and classification and assessment of land used for conservation purposes.
Text — As revised in 1968 and subsequently amended (Online Sunshine, retrieved 2026-10-04)
The amendment to Section 3 of Article VII requiring the creation of an ad valorem tax exemption for real property dedicated in perpetuity for conservation purposes, and the amendment to Section 4 of Article VII requiring land used for conservation purposes to be classified by general law and assessed solely on the basis of character or use for purposes of ad valorem taxation, shall take effect upon approval by the electors and shall be implemented by January 1, 2010. This section shall take effect upon approval of the electors.
Notes and commentary — not constitutional text
History
Proposed by Taxation and Budget Reform Commission, Revision No. 4, 2008, filed with the Secretary of State April 28, 2008; adopted 2008.
Source of truth
- Edition
- As revised in 1968 and subsequently amended (Online Sunshine, retrieved 2026-10-04)
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes
- Text hash
- sha256 b3f25094a6918abefc920f42891fe4b74c09e9d16bf0c8b5d822f43b7b012efb
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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This section cites
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