AMENDMENT 1
Limitation on the Assessment of Real Property Used for Residential Purposes
Originator: Florida Legislature
Ballot Summary: “Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property’s resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.”
Our take: Vote no on this amendment. Exempting certain flood damage renovations from taxation will at best be confusing since it will be impossible to draw a clear dividing line. This exemption will be exploited by some ner do wells. In addition, it is most likely unnecessary since flood improvements will already result in savings on flood insurance.
AMENDMENT 2
Abolishing the Constitution Revision Commission
Originator: Florida Legislature
Ballot Summary: “Proposing an amendment to the State Constitution to abolish the Constitution Revision Commission, which meets at 20-year intervals and is scheduled to next convene in 2037, as a method of submitting proposed amendments or revisions to the State Constitution to electors of the state for approval. This amendment does not affect the ability to revise or amend the State Constitution through citizen initiative, constitutional convention, the Taxation and Budget Reform Commission, or legislative joint resolution.”
Our Take: Vote yes to abolish the committee. The Constitution Revision Commission cobbled together unlinked laws to develop a majority of supporters. This is not allowed for other constitutional amendments and resulted in laws passing that would not have passed on their own merit.
AMENDMENT 3
Additional Homestead Property Tax Exemption for Specified Critical Public Service Workforce
Originator: Florida Legislature
Ballot summary: “Proposing an amendment to the State Constitution to authorize the Legislature, by general law, to grant an additional homestead tax exemption for nonschool levies of up to $50,000 of the assessed value of homestead property owned by classroom teachers, law enforcement officers, correctional officers, firefighters, emergency medical technicians, paramedics, child welfare services professionals, active duty members of the United States Armed Forces, and Florida National Guard members. This amendment shall take effect January 1, 2023.”
Our Take: Vote no on this amendment. As we exempt certain groups from paying a portion of property taxes this means that fully funding the local governments will fall on the remaining taxpayers. If the burden is spread across the entire population it can be small for each person. As we exempt more groups of people the burden on those remaining taxpayers will increase. Additionally, citizens with additional property tax exemptions may be more inclined to support government spending initiatives since they will not feel the pain of the spending.
