PTO Bulletin 16-06
Property Tax Oversight Bulletin: PTO 16-06
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: September 20, 2016
Bulletin: PTO 16-06
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Solar or Renewable Energy Source Devices
Exemption from Certain Taxation and Assessment
Voters approved Amendment 4 in the August 30, 2016, special election. This amendment created
changes to sections 3 and 4, Article VII, and section 34, Article XII, of the Florida Constitution.
These changes authorize the legislature to exempt from ad valorem taxation the assessed value of
solar or renewable energy source devices subject to tangible personal property tax. The changes
also authorize the legislature to prohibit consideration of solar or renewable energy source 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.
The full text of the changes is also available at
http://www.flsenate.gov/Session/Bill/2016/0193/BillText/er/PDF.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to members of your staff who may be affected by the changes in the law. If you have
questions about its contents, please send them to DORPTO@dor.state.fl.us.