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Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 (August 2016)

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Florida Amendment 4
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Election date
August 30, 2016
Topic
Energy
Status
Approveda Approved
Type
Constitutional amendment		Origin
State legislature
2016 measures
Seal of Florida.png
August 30
Amendment 4 Approveda
November 8
Amendment 1 Defeatedd
Amendment 2 Approveda
Amendment 3 Approveda
Amendment 5 Approveda
Polls
Voter guides
Campaign finance
Signature costs

The Florida Property Tax Exemptions for Renewable Energy Equipment Amendment, also known as Amendment 4, was on the August 30, 2016, primary election ballot in Florida as a legislatively referred constitutional amendment.[1] It was approved.

A "yes" vote supported providing tax exemptions for solar power and other renewable energy equipment included in home, commercial, and industrial property values that would otherwise fall under the tangible property tax bracket.
A "no" vote opposed providing additional tax exemptions for renewable energy equipment beyond the tax exemptions offered by the state as of the beginning of 2016.

For an amendment to be approved in Florida, it must win a supermajority vote of 60 percent of those voting on the question, according to Section 5 of Article XI. This change from a simple majority requirement was made via Amendment 3 in 2006.

Another solar energy-related amendment, Florida Amendment 1, was on the November 2016 ballot. Amendment 1 was a citizen initiative that addressed ownership of solar panels and state and local government subsidization.

Election results

Florida, Amendment 4
ResultVotesPercentage
Approveda Yes 1,975,257 72.62%
No744,89127.38%
Election results from Florida Division of Elections

Aftermath

Implementing legislation

Senator Jeff Brandes filed Senate Bill 90, the implementation bill for Amendment 4, on December 1, 2016. The full text is below:[2]

A bill to be entitled An act relating to renewable energy source devices; amending s. 193.624, F.S.; revising the definition of the term “renewable energy source device”; prohibiting the consideration of just value of property attributable to a renewable energy source device in determining the assessed value of any real property; deleting a provision relating to applicability as of a specified date; creating s. 196.182, F.S.; exempting a renewable energy source device from the tangible personal property tax; providing for expiration; reenacting ss. 193.155(4)(a) and 193.1554(6)(a), F.S., relating to homestead assessments and nonhomestead residential property assessments, respectively, to incorporate the amendment made to s. 193.624, F.S., in references thereto; providing that specified amendments made by the act expire on a certain date; providing an effective date.

Be It Enacted by the Legislature of the State of Florida:

Section 1. Section 193.624, Florida Statutes, is amended to read:

193.624 Assessment of renewable energy source devices residential property.— (1) As used in this section, the term “renewable energy source device” means any of the following equipment that collects, transmits, stores, or uses solar energy, wind energy, or energy derived from geothermal deposits: (a) Solar energy collectors, photovoltaic modules, power conditioning and storage devices, and inverters. (b) Storage tanks and other storage systems, excluding (c) Rockbeds. (d) Thermostats and other control devices. (e) Heat exchange devices. (f) Pumps and fans. (g) Roof ponds. (h) Freestanding thermal containers. (i) Pipes, ducts, wiring, structural supports, refrigerant handling systems, and other components equipment used as integral parts of to interconnect such systems; however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable energy source device. (j) Windmills and wind turbines. (k) Wind-driven generators. (l) Power conditioning and storage devices that store or use solar energy, wind energy, or energy derived from geothermal deposits to generate electricity or mechanical forms of energy. (m) Pipes and other equipment used to transmit hot geothermal water to a dwelling or structure from a geothermal deposit.

(2) In determining the assessed value of real property used for residential purposes, an increase in the just value of the property attributable to the installation of a renewable energy source device may not be considered.

(3) This section applies to the installation of a renewable energy source device installed on or after January 1, 2013, to new and existing residential real property. Section 2. Section 196.182, Florida Statutes, is created to read: 196.182 Exemption of renewable energy source devices.—A renewable energy source device, as defined in s. 193.624, which is considered tangible personal property is exempt from ad valorem taxation. This section expires December 31, 2037. Section 3. For the purpose of incorporating the amendment made by this act to section 193.624, Florida Statutes, in a reference thereto, paragraph (a) of subsection (4) of section 193.155, Florida Statutes, is reenacted to read:

193.155 Homestead assessments.—Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply.

(4)(a) Except as provided in paragraph (b) and s. 193.624, changes, additions, or improvements to homestead property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed. Section 4. For the purpose of incorporating the amendment made by this act to section 193.624, Florida Statutes, in a reference thereto, paragraph (a) of subsection (6) of section 193.1554, Florida Statutes, is reenacted to read:

193.1554 Assessment of nonhomestead residential property.— (6)(a) Except as provided in paragraph (b) and s. 193.624, changes, additions, or improvements to nonhomestead residential property shall be assessed at just value as of the first January 1 after the changes, additions, or improvements are substantially completed.

Section 5. The amendments made by this act to s. 193.624(2) and (3), Florida Statutes, expire December 31, 2037, and the text of those subsections shall revert to that in existence on December 31, 2017, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of text which expire pursuant to this section. Section 6. This act shall take effect January 1, 2018.

Overview

Status of solar tax procedures in Florida
Before the approval of Amendment 4 in 2016, the Florida Constitution exempted renewable energy source installations on residential properties from ad valorem taxation. Business and commercial properties did not have these exemptions.

Amendment 4 was designed to exempt solar energy devices from property tax valuation for home, commercial, and industrial properties that fall under the tangible personal property tax bracket. This would extend already existing tax programs for residential properties and add exemptions for commercial and industrial properties. The exemptions granted by Amendment 4 were set to begin in 2018 and continue for 20 years.[3][4][5]

How did this amendment end up on the primary ballot?
Multiple solar-related measures were proposed for the November 2016 ballot; one controversial measure, Amendment 1, qualified. Amendment 4 was put on the August ballot in order to avoid possible voter confusion if multiple solar-related measures appeared on the November ballot. According to the Tampa Bay Times, the utility industry, which supported Amendment 1, urged legislators to put Amendment 4 on the August ballot. Amendment 4 was one of two solar-related measures that Florida voters decided in 2016.

State of the ballot measure campaigns
Floridians 4 Lower Energy Costs PAC and Floridians for Solar Choice registered to support the measure. The committees raised $2.38 million.[6]

Stop Playing Favorites PAC registered to oppose the measure. The committee raised $4,828.02.[6]

Floridians for Solar Choice also opposed Amendment 1 on the 2016 ballot. Funds spent on each measure can not be distinguished.

Text of measure

Ballot title

The ballot title is:[7][8]

“ SOLAR DEVICES OR RENEWABLE ENERGY SOURCE DEVICES; EXEMPTION FROM CERTAIN TAXATION AND ASSESSMENT.[9] ”

Ballot summary

The ballot summary is:[7][8]

“ Proposing an amendment to the State Constitution to authorize the Legislature, by general law, to exempt from ad valorem taxation the assessed value of solar or renewable energy source devices subject to tangible personal property tax, and to authorize the Legislature, by general law, to prohibit consideration of such 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.[9] ”

Constitutional changes

See also: Article VII of the Florida Constitution and Article XII of the Florida Constitution

Amendment 4 amended Section 3 and Section 4 of Article VII of the Florida Constitution and created Section 34 of Article XII. The following struck-through text was deleted and the underlined text was added:[7]

(1) That Section 3e of Article VII be amended to read:

(e) By general law and subject to conditions specified therein:,
(1) Twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.
(2) The assessed value of solar devices or renewable energy source devices subject to tangible personal property tax may be exempt from ad valorem taxation, subject to limitations provided by general law.[9]

(2) That Section 4i of Article VII be amended to read:

(i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property used for residential purposes:
(1) Any change or improvement to real property used for residential purposes made to improve for the purpose of improving the property's resistance to wind damage.
(2) The installation of a solar or renewable energy source device.[9]

(3) That Section 34 of Article XII be added to read:

SECTION 34. Solar devices or renewable energy source devices; exemption from certain taxation and assessment.—This section, the amendment to subsection (e) of Section 3 of Article VII authorizing the legislature, subject to limitations set forth in general law, to exempt the assessed value of solar devices or renewable energy source devices subject to tangible personal property tax from ad valorem taxation, and the amendment to subsection (i) of Section 4 of Article VII authorizing the legislature, by general law, to prohibit the consideration of the installation of a solar device or a renewable energy source device in determining the assessed value of real property for the purpose of ad valorem taxation shall take effect on January 1, 2018, and shall expire on December 31, 2037. Upon expiration, this section shall be repealed and the text of subsection (e) of Section 3 of Article VII and subsection (i) of Section 4 of Article VII shall revert to that in existence on December 31, 2017, except that any amendments to such text otherwise adopted shall be preserved and continue to operate to the extend that such amendments are not dependent upon the portions of text which expire pursuant to this section.[9]

Full text

The full text can be read here.

Support

FL Yeson4 2016.png

The bill was sponsored by Sen. Jeff Brandes (R-22), Rep. Ray Rodrigues (R-76), and Rep. Lori Berman (D-90). Vote Yes on 4/Floridians 4 Lower Energy Costs led the support campaign for Amendment 4. The group was chaired by Greg Holden, chairman of the St. Petersburg Chamber of Commerce.[10]

Supporters

Individuals

  • Tomás Regalada, mayor of the city of Miami[11]
  • Philip Stoddard, mayor of the city of South Miami[11]
  • Robin Bartleman, Broward County public school board member[11]
  • Teresa Williams, Broward County state attorney candidate[11]
  • Doug Oberman, Florida state representative candidate (D-93)[11]
  • Mitchell Stollberg, Appleyard candidate for Oakland Park City Commission[11]
  • Roger Coriet, Cutler Bay city councilman[11]
  • Jeff Brandes, Florida state senator (R-24)[11]
  • Karl Nurse, St. Petersburg city councilman[11]
  • Cindy Lerner, mayor of the Village of Pinecrest[11]
  • Richard Chervony, North Bay Island commissioner of North Bay Village[11]
  • Ed Young, Seminole Soil and Water Conservation District treasurer[11]
  • Mark Senmartin, mayor of the city of Marathon
  • Tim Canova, Florida congressional representative candidate (D-23)[11]
  • Jim Lange, Florida congressional representative candidate (D-15)[11]
  • Heather Carruthers, Monroe County mayor[11]
  • Alina Valdes, Florida congressional representative (D-25)
  • Michelle Rehwinkel Vasilinda, Florida state representative (D-9)[11]
  • Joy Cooper, mayor of the city of Hallandale Beach[11]
  • Victor Torres, Florida state representative (D-48) [11]
  • Jose Felix Diaz, Florida state representative (R-116)[11]
  • Judith Benson, Seminole Soil and Water Conservation District chair[11]
  • Frank Artiles, Florida state representative (R-118)[11]
  • Anitere Flores, Florida state senator (R-37)[11]
  • Manny Diaz, Jr., Florida state representative (R-103)[11]
  • Frank C. Ortis, mayor of the city of Pembroke Pines[11]
  • Donald Menzel, Seminole Soil and Water Conservation District associate supervisor[11]
  • John Couriel, Florida state representative candidate (R-114)[11]
  • Rick Kriseman, mayor of the city of St. Petersburg[11]
  • Darryl Rouson, Florida state representative (D-70)[11]
  • Amanda Murphy, Florida state representative (D-36)[11]
  • Lori Berman, Florida state representative (D-90)[12]

Organizations

  • The Nature Conservancy[4]
  • Conservatives for Energy Freedom[11]
  • Florida Retail Federation[11]
  • Christian Coalition[13]
  • Florida Chamber of Commerce
  • Advanced Energy Economy (AEE)[14]
  • Solar Energy Industries Association (SEIA)
  • Vote Solar
  • Florida Restaurant & Lodging Association[15]
  • Southern Alliance for Clean Energy[11]
  • Floridians for Solar Choice[16]
  • Progress Florida[11]
  • The Climate Reality Project[11]
  • Solar Impact[11]
  • Women4Solar[11]
  • U.S. Green Building Council, Florida chapter[11]
  • Florida AFL-CIO[11]
  • Solar Education Association of the Florida Keys[11]
  • Urban Solar Group[11]
  • St. Petersburg Chamber of Commerce[11]
  • League of Women Voters[11]
  • Florida Solar Energy Industries Association[11]
  • Florida Alliance for Renewable Energy[11]
  • Organize Now![11]
  • The CLEO Institute[11]
  • Hands Across the Sand[11]
  • Fair Insurance Rates in Monroe[11]
  • Harrimans Solar Energy Solutions[11]
  • Solar-Fit[11]
  • Sierra Club[11]
  • reThink Energy Florida[11]
  • Clean Water Action[11]
  • Universal Solar[11]
  • U.S. Green Chamber of Commerce[11]
  • Everglades Coalition[11]
  • Florida Association for Insurance Reform[11]
  • Ecology Party of Florida[11]
  • Brilliant Harvest[11]
  • Democratic Women's Club of West Broward[11]
  • Broward County Democratic Party[11]
  • Palm Beach County Democratic Party[11]
  • IDEAS[11]
  • Audubon Florida[11]
  • Audubon of the Western Everglades[11]
  • Florida Realtors[11]
  • Florida Wildlife Federation[11]
  • Putnam County Environmental Council[11]
  • Superior Solar[11]
  • Miami-Dade Democratic Party[11]
  • Leon County Democratic Party[11]
  • Pinellas County Democratic Executive Committee[11]
  • Solar Trek[12]
  • Florida Solar United Neighborhoods[17]

Cities and counties


FL Yes-on-4-No-on-1.jpg

The full list of endorsements can be found here.

Arguments

Supporters argued that Amendment 4 would promote investment in solar technologies and provide tax incentives for clean energy. Below is a sampling of these arguments:

Julio Fuentes, President and CEO of the Florida State Hispanic Chamber of Commerce, said:[4]

“ If approved by voters in August, this initiative will provide tax fairness and allow businesses to further invest in themselves.[9] ”

Richard E. Turner, General Counsel and Vice President of Government Relations for the Florida Restaurant and Lodging Association, said:[13]

“ Tourism - the biggest industry in Florida - will benefit from the energy savings that reducing taxes will offer. The power of the sun is one of the state’s greatest resources. It’s time we harness it to power our homes and businesses.[9] ”

Rep. Lori Berman (D-90), who co-sponsored the bill, said:[5]

“ Cutting taxes to promote the expansion of solar and renewable energy production is the right policy for our future, and this amendment will provide high-paying jobs for our of hardworking families.[9] ”

Southern Alliance for Clean Energy featured the following argument on their blog in support of Amendment 4:[18]

“ A YES vote on Amendment 4 lowers solar energy costs by lowering taxes on solar installations – because the tangible personal property tax is passed on to customers in the form of increased solar power prices of up to 5 cents per kilowatt hour (kWh). That’s a big deal in Florida where a couple cents can make or break the economics of going solar. Better solar economics means more solar development, which lays the groundwork for cleaner air and a more sustainable future for the next generation.[9] ”

Opposition

Stop Playing Favorites logo.png

Stop Playing Favorites was the political action committee launched to oppose Amendment 4.[19]

Jason Hoyt, a conservative activist and author, launched the Stop Playing Favorites committee on August 1, 2016.[19][20]

Organizations

  • Stop Playing Favorites PAC[21]

Individuals

  • Jason Hoyt, Chairman of Stop Playing Favorites PAC[21]
  • Tom Gaitens, former Florida Director of Freedom Works[21]
  • Cindy Cooper Youell, Seminole County State Committeewoman candidate[21]
  • Rev. Al Sharpton[22]

Arguments

Opponents argued that Amendment 4 favors certain industries over others and would harm the state’s tax base. Below is a sampling of these arguments:

Jason Hoyt, founder and chairman of Stop Playing Favorites PAC, said the following:[19]

“

Voters are tired of big government cronyism where legislators and lobbyists play favorites by manipulating the tax code for their friends. Stop Playing Favorites was created to defeat measures just like Amendment 4, which will shortchange taxpayers while lining the pockets of big solar, big utility corporations and big business. No matter the industry or issue, when the Legislature makes exemptions, someone has to pay for it.[9]

”

Cindy Cooper Youell, a Seminole County state committeewoman candidate, said the following:[19]

“

Whenever the government does what free markets were intended to do in a capitalistic society, there goes the death of freedom and private enterprise. The people then become subservient to the government who has now become master of its slave to ever-increasing taxation. In the end, work is frustrated and that society collapses, as incentive to work has lost its reward.[9]

”

James Marshall, Brevard County Republican Executive Committee member and president of the Republican Mentor’s Club of Brevard, said the following:[20]

“

The record of success in a government’s ability in picking winners provides its citizenry a good example of a nearly perfect contrarian indicator. Recall that the government, who also lavishly backed the failed efforts of Samuel Langley to be first in powered flight, continues its long term contrarian trend after the recently revealed “well connected” epic collapse of both SunEdison and Solyndra. Total losses are expected to cost taxpayers billions.[9]

”

Reverend Al Sharpton told reporters the following at a news conference on August 9, 2016:[22]

“

The beneficiaries of this are big businesses who, if they paid their tax on this, it would go toward helping schools from local counties and cities that claim they don't have the budget. It would go to the areas of social services that you claim you don’t have the budget. So you can't at one end say we would be doing a lot of these things that are needed in the inner-city communities in Miami, in Tampa, in Orlando, but then turn around and say we’re going to give Big Business a break.[9]

”

Background

Tangible personal property

According to the Florida Department of Revenue, tangible personal property is "all goods, property other than real estate, and other articles of value that the owner can physically possess and has intrinsic value." Anyone who owns tangible personal property and has a proprietorship, has a partnership, has a corporation, is a self-employed agent or contractor, or leases, lends, or rents property must file a TPP Return each year.[23] Amendment 4's provisions would allow businesses to invest in solar energy by exempting the value of solar energy devices from property tax calculations.[24]

Solar power in Florida

See also: Energy policy in Florida

Despite Florida's nickname as the Sunshine State, the majority of the renewable energy produced there comes from biomass, not solar. Solar energy accounted for 5 percent of all the energy generated from renewable sources in 2014. The use of solar energy is expected to increase in the coming years, however; according to the U.S. Energy Information Administration, photovoltaic (PV) solar is expected to account for almost one-third of Florida's new renewable energy capacity by 2023.[25]

In 1980, voters approved Amendment 1, which instituted an ad valorem tax exemption for renewable energy source devices and "real property on which a renewable energy source device is installed."

In 2012, H.B. 7117 established a renewable energy tax credit program, which expired in 2017. The credit equals one cent per kilowatt hour of electricity produced and sold during a tax year for taxpayers using renewable energy, including solar power. According to the Florida Solar Energy Industries Association, it is illegal for any entity, including homeowner associations, from banning the installation of solar panels on buildings in the state. These entities can, however, have an approval process. Florida does not have a Renewable Portfolio Standard (RPS). It does, however, have other incentive programs to increase renewable energy facilities, including a net metering program. Net metering is a billing system where customers who generate their own electricity—usually using renewable sources such as solar panels—are able to sell their excess electricity back to the grid.[26][27][28][29]

Relationship between Amendment 4 and Amendment 1

Amendment 4, which appeared on the August 2016 ballot, was legislatively referred to the ballot. Amendment 1, which appeared on the November 2016 ballot, was put on the ballot through a citizen-initiated signature collection. Amendment 1 was designed to (1) constitutionalize the right to personal solar equipment—a right which was protected in state statute as of the beginning of 2016—and (2) constitutionally protect any law against requiring residents to subsidize solar power.

Though the measures appeared on different ballots and were not directly related to each other, some argued that aspects of the two amendments were in conflict. Amendment 4 was designed to provide property tax exemptions for solar power equipment. In other words, property owners—both private and commercial—would not have to pay additional property taxes when property values increased through the addition of solar power equipment, making it cheaper for private property owners and businesses to install solar equipment. According to Amendment 1 opponents, Amendment 1 could have been used to restrict access to the power grid from residents and small businesses seeking to sell solar power, which could have reduced incentives to install and generate solar power.

How did this amendment end up on the primary ballot?

On September 17, 2015, the corresponding legislation for Amendment 4, HJR 193, was filed in the Florida House of Representatives.[3] Two months later, initiative language for Amendment 1 was submitted to the Florida Supreme Court for review.

On January 11, 2016, the group Floridians for Solar Choice announced that it would not be able to gather the amount of signatures required to qualify its citizen initiative, the Florida Right to Produce and Sell Solar Energy Initiative, for the 2016 ballot, and would instead try to qualify it for the 2018 ballot. The initiative would have allowed individuals and businesses to produce up to two megawatts of solar electrical power and sell it to others.

The group also filed a lawsuit with the Florida Supreme Court against Amendment 1, claiming that the measure was misleading. The initiative was certified for the November ballot in February 2016, and, in March 2016, the court ruled that it was not misleading and therefore could remain on the ballot.

That same month, the Florida House of Representatives and Florida State Senate passed HB 195, the bill specifying that Amendment 4 be submitted to the voters during the primary election on August 30, 2016.

According to the Tampa Bay Times, the measure's placement would help avoid confusion between Amendment 4 and Amendment 1, and "the state Legislature decided to put the measure on the primary ballot, which was made in response to concerns by the utility industry, which has significant political influence in the state Capitol."[30]

Media editorials

Support

  • The Tampa Bay Times editorial board said the following:[31]
“ The Legislature's measure on the August ballot is a clean shot, good for business, homeowners, the solar industry and the state's economic climate. It could induce big businesses — from the largest retail chains to manufacturers and shopping malls — to invest significantly in energy-efficient technologies that create jobs, improve public health, diversify and strengthen the electric grid and position the state to better address the impacts of climate change. This is a good step in fashioning a larger and smarter energy policy, and voters should support the amendment.[9] ”

In an editorial published in July 2016, the editorial board also added the following:[32]

“

On the Aug. 30 primary ballot, Amendment 4 is a clear-cut win for solar. Amendment 4 is good for Florida. It was put on the ballot by the Legislature, which passed it unanimously. It quite literally has no opposition. If approved by 60 percent of voters, the tax exemptions would remain in effect for 20 years. On Amendment 4 on the Aug. 30 ballot, the Tampa Bay Times recommends voting yes.[9]

”
  • The Bradenton Herald editorial board said the following:[33]
“ Voters should support this sensible start to a bona fide consumer- and business-oriented state solar policy. In fact, this legislative proposal targeted commercial enterprises and enjoys the backing of the business community.[9] ”
  • The Tampa Tribune editorial board said the following:[34]
“ Easing the tax burden on commercial investment in solar will generate more energy and jobs while cleaning the environment. The referendum merits voters' support.[9] ”
  • The Tallahassee Democrat editorial board said the following:[35]
“ This is the Sunshine State and solar energy is a big deal. Installing solar panels on a rooftop is expensive, to start with, and they add to the value of the properties using them. Residential systems are already exempt, so passage of the amendment would give Florida businesses the same tax break.[9] ”
  • The Orlando Sentinel editorial board said the following:[36]
“

The amendment's passage would encourage more businesses in Florida to generate power from renewable sources by lowering its cost, attracting more alternative-energy providers to the state — a new source of investment and jobs — and reducing pollution from the burning of fossil fuels imported from other states and other countries. Despite having the greatest potential for solar energy of any state east of the Mississippi, Florida still trails others with better policies to promote clean power from the sun. Florida needs to catch up and diversify its energy sources. We strongly recommend a vote for Amendment 4.[9]

”
  • The Miami Herald editorial board said the following:[37]
“

This measure will allow Florida to get closer to realizing the full potential of solar energy. Consumers can trim energy costs; encourage energy independence and tamp down on fossil fuels’ contribution to climate change. Amendment 4 not only would expand the use of clean energy, beneficial for Florida’s singular environment, it would add to the 6,500 solar jobs currently in the state and strengthen the economy while lowering solar consumers’ energy costs. The Miami Herald recommends YES on Amendment 4.[9]

”
  • The Naples Daily News editorial board said the following:[38]
“

Amendment 4 deserves your approval. There is widespread support for this common-sense approach that exempts businesses from paying property taxes on solar panels. Residences already are exempt from paying property taxes on solar equipment. Businesses deserve the same property tax treatment for investing in renewable energy. Why doesn’t Florida rely more on solar energy? It’s a question we’re often asked, one that leaves us without an acceptable answer. Amendment 4 is part of the acceptable answer. It deserves your support Aug. 30.[9]

”
  • The Sarasota Herald-Tribune editorial board said the following:[39]
“

Florida is significantly behind other parts of the nation in solar, in particular, and the cost-effective addition of clean energy is welcome at any scale. Florida ranks 14th among all states in installed solar capacity, despite being ranked third in rooftop solar potential. The proposed amendment was placed on the ballot by a rare occurrence in the current political climate — unanimous consent of the Florida House of Representatives and Senate. A wide range of environmental organizations supports Amendment 4. Florida stands to benefit from this proposal. We recommend voting YES for Amendment 4.[9]

”
  • The Ocala Star Herald editorial board said the following:[40]
“

The Sunshine State should be a leader in the use of solar power. Florida has the greatest solar potential of any eastern state, yet its cloudier neighbors to the north do a much better job of tapping the sun to provide electricity. Voters will consider Amendment 4 on the Aug. 30 primary election ballot. The Star-Banner recommends approval of the measure, which provides environmental as well as economic benefits.[9]

”
  • The Gainesville Sun editorial board said the following:[41]
“

The Sunshine State should be a leader in the use of solar power. Florida has the greatest solar potential of any eastern state, yet its cloudier neighbors to the north do a much better job of tapping the sun to provide electricity. Voters should stick with Amendment 4 as a real way to help the Sunshine State reach its solar potential. More must be done, but Amendment 4 would be a good step in making solar power more affordable for and thus widely used. Amendment 4 is a common-sense measure that both parties were able to get behind. The Sun endorses the amendment and encourages voters to cast their ballots in favor of it on Aug. 30 and through early voting.[9]

”
  • The Pensacola Voice[43]
  • Cape Coral Daily Breeze[44]
  • The St. Augustine Record[46]
  • The Sun Sentinel[47]

Opposition

  • Matt Walsh, editor of The Business Observer, said the following:[48]
“

While Amendment 4 reads and sounds like environmental Motherhood and Apple Pie, this measure is yet another attempt by political activists to cement forever in the Florida Constitution a special benefit, to pick an energy winner over an energy loser. Solar energy, like fossil fuels, should stand on its own merit. Amendment 4 should not be in the Florida Constitution. We recommend: No.[9]

”

Campaign finance

See also: Campaign finance requirements for Florida ballot measures


Floridians 4 Lower Energy Costs PAC and Floridians for Solar Choice registered to support the measure. The committees raised $2.38 million.[6]

Stop Playing Favorites PAC registered to oppose the measure. The committee raised $4,828.02.[6]

Floridians for Solar Choice also opposed Amendment 1 on the 2016 ballot. Funds spent on each measure can not be distinguished.

Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Support $715,758.02 $1,669,680.85 $2,385,438.87 $1,676,647.35 $3,346,328.20
Oppose $4,828.02 $0.00 $4,828.02 $4,354.14 $4,354.14
Total $720,586.04 $1,669,680.85 $2,390,266.89 $1,681,001.49 $3,350,682.34

Support

The following table includes contribution and expenditure totals for the committee(s) supporting the measure.[49]

Committees in support of Amendment 4
Committee Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Floridians for Solar Choice $625,258.02 $1,669,680.85 $2,294,938.87 $1,671,863.35 $3,341,544.20
Floridians 4 Lower Energy Costs PAC $90,500.00 $0.00 $90,500.00 $4,784.00 $4,784.00
Total $715,758.02 $1,669,680.85 $2,385,438.87 $1,676,647.35 $3,346,328.20

Donors

The following were the top donors to the support committee(s).[49]

Donor Cash Contributions In-Kind Contributions Total Contributions
Southern Alliance for Clean Energy $273,303.09 $1,619,552.59 $1,892,855.68
Jonathan Taylor $135,743.00 $0.00 $135,743.00
Barbara A Stiefel Trust $100,000.00 $0.00 $100,000.00
Southern Alliance for Clean Energy Action $90,500.00 $0.00 $90,500.00
Barbara Ann Stiefel $50,000.00 $0.00 $50,000.00

Opposition

The following table includes contribution and expenditure totals for the committee(s) in opposition to the initiative.[50]

Committees in opposition to Amendment 4
Committee Cash Contributions In-Kind Contributions Total Contributions Cash Expenditures Total Expenditures
Stop Playing Favorites PAC $4,828.02 $0.00 $4,828.02 $4,354.14 $4,354.14
Total $4,828.02 $0.00 $4,828.02 $4,354.14 $4,354.14

Donors

The top donors to the opposition committee(s) were as follows:[50]

Donor Cash Contributions In-Kind Contributions Total Contributions
Liberty Restoration Publishing, Inc. $4,500.00 $0.00 $4,500.00
Jason Hoyt $328.02 $0.00 $328.02

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Polls

In August 2016, StPetePolls.org conducted a survey in which respondents were asked two questions, one regarding Amendment 4, and the question was as follows:

“

How do you plan to vote on proposed Florida Constitutional Amendment 4, which will allow tax exemptions on the installation of solar or renewable energy devices?[9]

”
Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 (August 2016)
Poll Yes NoUnsureMargin of errorSample size
StPetePolls.org
8/2/16		 56.4%16.4%27.2%+/-1.35,358
Note: The polls above may not reflect all polls that have been conducted in this race. Those displayed are a random sampling chosen by Ballotpedia staff. If you would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org.

Path to the ballot

See also: Amending the Florida Constitution

Section 1 of Article XI of the Florida Constitution says that the Florida State Legislature can put a proposed amendment on the ballot if 60 percent or more of the legislators in each chamber agree to do so in a joint resolution. For any proposed amendment to take effect, at least 60 percent of statewide voters casting a vote on the proposal must vote "yes."

Amendment 4 was introduced in the Florida House of Representatives on September 17, 2015, and passed both the House and the Senate unanimously on March 9, 2016.[3][51]

House vote

March 9, 2016, House vote

Florida HJR 193 House vote
ResultVotesPercentage
Approveda Yes 117 100%
No00%

Senate vote

March 9, 2016, Senate vote

Florida HJR 193 Senate vote
ResultVotesPercentage
Approveda Yes 37 100%
No00%

Companion legislation

The Florida State Legislature also passed the companion measure, HB 195, which specified that Amendment 4 would be submitted to voters during the primary election on August 30, 2016.[52][53]

House vote

March 7, 2016, House vote

Florida HB 195 House vote
ResultVotesPercentage
Approveda Yes 108 100%
No00%

Senate vote

March 9, 2016, Senate vote

Florida HB 195 Senate vote
ResultVotesPercentage
Approveda Yes 33 85%
No615%

State profile

Demographic data for Florida
 FloridaU.S.
Total population:20,244,914316,515,021
Land area (sq mi):53,6253,531,905
Race and ethnicity**
White:76%73.6%
Black/African American:16.1%12.6%
Asian:2.6%5.1%
Native American:0.3%0.8%
Pacific Islander:0.1%0.2%
Two or more:2.4%3%
Hispanic/Latino:23.7%17.1%
Education
High school graduation rate:86.9%86.7%
College graduation rate:27.3%29.8%
Income
Median household income:$47,507$53,889
Persons below poverty level:19.8%11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015)
Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Florida.
**Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Florida

Florida voted Republican in five out of the seven presidential elections between 2000 and 2024.

Pivot Counties (2016)

Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, four are located in Florida, accounting for 1.94 percent of the total pivot counties.[54]

Pivot Counties (2020)

In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Florida had three Retained Pivot Counties and one Boomerang Pivot County, accounting for 1.66 and 4.00 percent of all Retained and Boomerang Pivot Counties, respsectively.

More Florida coverage on Ballotpedia

Related measures

Energy measures on the ballot in 2016
StateMeasures
WashingtonWashington Modifying Tax Exemption Criteria for Alternative Fuel Vehicles, Advisory Vote 15 Defeatedd

See also

External links

Support

Opposition

Footnotes

  1. ↑ Florida Department of State, "Initiatives/Amendments/Revisions," accessed March 22, 2016
  2. ↑ Florida Legislature, "SB 90," accessed December 2, 2016
  3. ↑ 3.0 3.1 3.2 Florida Senate, "HJR 193," accessed March 13, 2016
  4. ↑ 4.0 4.1 4.2 Florida Politics, "Legislative-backed solar amendment cleared for ballot," March 9, 2016
  5. ↑ 5.0 5.1 Florida Politics, "Jeff Brandes, Lori Berman, Ray Rodrigues launching campaign for solar power tax breaks," April 5, 2016
  6. ↑ 6.0 6.1 6.2 6.3 Florida Campaign Finance Database, "Committee search," accessed February 22, 2025
  7. ↑ 7.0 7.1 7.2 Florida Senate, "HJR 193 text," accessed March 13, 2016
  8. ↑ 8.0 8.1 Florida Division of Elections, "Proposed Constitutional Amendment to be voted on August 30, 2016," accessed August 17, 2016
  9. ↑ 9.00 9.01 9.02 9.03 9.04 9.05 9.06 9.07 9.08 9.09 9.10 9.11 9.12 9.13 9.14 9.15 9.16 9.17 9.18 9.19 9.20 9.21 9.22 9.23 9.24 9.25 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  10. ↑ Vote Yes on 4, "Home," accessed July 20, 2016
  11. ↑ 11.00 11.01 11.02 11.03 11.04 11.05 11.06 11.07 11.08 11.09 11.10 11.11 11.12 11.13 11.14 11.15 11.16 11.17 11.18 11.19 11.20 11.21 11.22 11.23 11.24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 11.34 11.35 11.36 11.37 11.38 11.39 11.40 11.41 11.42 11.43 11.44 11.45 11.46 11.47 11.48 11.49 11.50 11.51 11.52 11.53 11.54 11.55 11.56 11.57 11.58 11.59 11.60 11.61 11.62 11.63 11.64 11.65 11.66 11.67 11.68 11.69 11.70 11.71 11.72 11.73 11.74 11.75 11.76 Facebook, "Yes4Solar Amendment 4 Endorsements," accessed July 20, 2016
  12. ↑ 12.0 12.1 12.2 12.3 Yes on 4, "Endorsements," accessed August 8, 2016
  13. ↑ 13.0 13.1 Bradenton Herald, "Florida legislators put solar energy incentives on August primary ballot," March 9, 2016
  14. ↑ AltEnergyMag.com, "Advanced Energy Economy, Solar Energy Industries Association and Vote Solar Applaud State Senator Brandes and Representative Rodrigues for Giving Florida Citizens Opportunity to Weigh in on Growth of Solar Energy," March 10, 2016
  15. ↑ Sunshine State News, "Lawmakers to Tout Renewable Energy Amendment," April 5, 2016
  16. ↑ Floridians for Solar Choice, "End the Solar Eclipse in the Sunshine State," accessed April 13, 2016
  17. ↑ Florida Solar United Neighborhoods, "Who We Are," accessed August 24, 2016
  18. ↑ Cleanenergy.org "Amendment 4 on August’s Ballot Seeks to Lower Solar Energy Costs in Sunshine State," April 25, 2016
  19. ↑ 19.0 19.1 19.2 19.3 Florida Politics, "New group emerges to oppose Amendment 4 solar measure on this month’s ballot," August 2, 2016
  20. ↑ 20.0 20.1 Stop Playing Favorites PAC, "Press Release," August 1, 2016
  21. ↑ 21.0 21.1 21.2 21.3 Stop Playing Favorites PAC, "Home," accessed August 8, 2016
  22. ↑ 22.0 22.1 Miami New Times, "Why Is Rev. Al Sharpton Against Florida's Solar Energy Amendment 4?" August 10, 2016
  23. ↑ Florida Department of Revenue, "Tangible Personal Property," accessed August 24, 2016
  24. ↑ James Madison Institute, "2016 Florida Amendment Guide," accessed August 24, 2016
  25. ↑ U.S. Energy Information Administration, "Florida Profile Analysis," May 21, 2015
  26. ↑ Database of State Incentives for Renewables and Efficiency, "Glossary," accessed October 22, 2014
  27. ↑ Edison Electric Institute, "Straight Talk About Net Metering," September 2013
  28. ↑ U.S. Department of Energy, "Florida Renewable Energy Production Tax Credit," accessed March 6, 2014
  29. ↑ Florida Solar Energy Industries Association, "The Florida Solar Rights Act," accessed June 2, 2016
  30. ↑ [http://www.tampabay.com/news/politics /legislature/solar-energy-amendment-headed-for-primary-but-will-anyone-vote/2290009 Tampa Bay Times, "Solar energy amendment headed for primary, but will anyone vote?" August 18, 2016]
  31. ↑ , "Editorial: One good, one bad solar amendment," April 1, 2016
  32. ↑ Tampa Bay Times, "Times recommends: Vote yes for Amendment 4," July 29, 2016
  33. ↑ Bradenton Herald, "A sensible, pro-consumer solar power amendment on Florida ballot," April 27, 2016
  34. ↑ The Tampa Tribune, "Editorial: Cut taxes to boost solar," May 1, 2016
  35. ↑ Tallahassee Democrat, "Our opinion: Yes on Amendment 4 – in August," May 4, 2016
  36. ↑ The Orlando Sentinel, "Support Amendment 4 for clean power," August 10, 2016
  37. ↑ Miami Herald, "Editorial: Amendment 4: Vote Yes on this beneficial solar proposal on Aug. 30," August 9, 2016
  38. ↑ Naples Daily News, "Editorial: Voters should support Aug. 30 ballot issues," August 2, 2016
  39. ↑ Sarasota Herald-Tribune, "Editorial: Vote 'yes' on solar tax break," August 2, 2016
  40. ↑ Ocala Star Herald, "Editorial: Pass Amendment 4 to promote solar," August 2, 2016
  41. ↑ Gainesville Sun, "Editorial: Pass Amendment 4 to promote solar," July 31, 2016
  42. ↑ Lakeland Ledger, "Editorial: Support the Solar Tax Break," August 10, 2016
  43. ↑ The Pensacola Voice, "Clear Cut Winner for Solar: Groups say Vote Yes on Amendment 4 on August Ballot," August 12, 2016
  44. ↑ Cape Coral Daily Breeze, "Primary election recommendations," August 12, 2016
  45. ↑ Florida Today, "Editorial: Yes on Amendment 4 for tax break on solar," August 12, 2016
  46. ↑ The St. Augustine Record, "Editorial: Amendment 4 a no-brainer in the Sunshine State," August 17, 2016
  47. ↑ Sun Sentinel, "For solar, vote yes on Amendment 4 | Opinion," August 19, 2016
  48. ↑ The Business Observer, "‘No’ on Amendment 4," accessed August 17, 2016
  49. ↑ 49.0 49.1 Cite error: Invalid <ref> tag; no text was provided for refs named sup
  50. ↑ 50.0 50.1 Cite error: Invalid <ref> tag; no text was provided for refs named opp
  51. ↑ Open States, "Florida HJR 193," accessed April 7, 2016
  52. ↑ Florida Conservation Voters, "Florida voters to decide on solar tax break for businesses," March 9, 2016
  53. ↑ Open States, "Florida HB 195," accessed April 15, 2016
  54. ↑ The raw data for this study was provided by Dave Leip of Atlas of U.S. Presidential Elections.
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