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Florida Tax Rates, Amendment 5 (1924)

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The Florida Tax Rates Amendment, also known as Amendment 5, was a legislatively-referred constitutional amendment in Florida which was approved on the ballot on November 4, 1924.

This amendment modified Article IX of the Florida Constitution to allow for uniform and equal taxation rates, special rates of taxation on intangible property, and certain exemptions.[1]

Election results

Florida Amendment 5 (1924)
Approveda Yes 36,971 69.42%

Election results via: Report of the Secretary of State of the State of Florida (1923-1924)

Text of measure

The language that appeared on the ballot:

To amend Section 1, Article 9, of the Constitution of the State of Florida, relative to taxation and finance, authorizing the legislature to provide for uniform and equal rate taxation, and for special rates of taxation on intangible property not to exceed five mills on the dollar on such intangible property, and to exempt from taxation property owned for municipal, educational, literary, scientific, religious or charitable purposes.[2][3]

Constitutional changes

Section 1. The Legislature shall provide for a uniform and equal rate of taxation, except that it may provide for special rate or rates on intangible property, but such special rate or rates shall not exceed five mills on the dollar of the assessed valuation of such intangible property, which special rate or rates, or the taxes collected therefrom, may be apportioned by the Legislature, and shall be exclusive of all other State, County, district and municipal taxes; and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal, excepting such property as may be exempted by law for municipal, education, literary, scientific, religious or charitable purposes.[1]

Path to the ballot

  • The amendment was placed on the ballot by Senate Joint Resolution 358 of 1923.[1]

See also

Suggest a link

External links


  1. 1.0 1.1 1.2 Florida Constitution Revision Commission, "Amendments, Election of 11-4-24"
  2. The Evening Independent, "Instruction For Voters On Tomorrow's Election," November 3, 1924
  3. Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.