Art. VII, § 9, Fla. Const. · Article VII. FINANCE AND TAXATION
Local taxes.
Text — As revised in 1968 and subsequently amended (Online Sunshine, retrieved 2026-10-04)
(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 taxes prohibited by this constitution.
(b) Ad valorem taxes, exclusive of taxes levied for the payment of bonds and taxes levied for periods not longer than two years when authorized by vote of the electors who are the owners of freeholds therein not wholly exempt from taxation, shall not be levied in excess of the following millages upon the assessed value of real estate and tangible personal property: for all county purposes, ten mills; for all municipal purposes, ten mills; for all school purposes, ten mills; for water management purposes for the northwest portion of the state lying west of the line between ranges two and three east, 0.05 mill; for water management purposes for the remaining portions of the state, 1.0 mill; and for all other special districts a millage authorized by law approved by vote of the electors who are owners of freeholds therein not wholly exempt from taxation. A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes.
Notes and commentary — not constitutional text
History
Am. S.J.R. 1061, 1975; adopted 1976.
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 9f30662b68f70538a31df64ab501b049719e26098150b42c69db826f190b1b99
- 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
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
Cited by 24 provisions
Provisions in this library whose text cites Art. VII, § 9, Fla. Const.. Each shows the citation as that text prints it.
The Florida Statutes
- § 125.01, Fla. Stat.Powers and duties.Printed as s. 9(b), Art. VII of the State Constitution
- § 125.271, Fla. Stat.Emergency medical services; county emergency medical service assessments.Printed as ss. 1 and 9, Art. VII of the State Constitution
- § 125.901, Fla. Stat.Children’s services; independent special district; council; powers, duties, and functions; public records exemption.Printed as s. 9, Art. VII of the State Constitution
- § 154.331, Fla. Stat.County health and mental health care special districts.Printed as s. 9, Art. VII of the State Constitution
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.