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Venice Florida! dot com

Vote NO on property tax amendment
This proposed law fixes property taxes in the same way a vet fixes your cat -- which is fine if you want to neuter yourself
-- Venice Florida! dot com, 01/16/07

Got a comment? Make it here.

Clueless? Join the crowd
If you can make any gestalt sense out of the proposed property tax reform constitutional amendment that appears on the January 29 ballot, you're doing better than most journalists and editorial writers around the state.

News reports over the past few months have indicated that the monkeys with typewriters in Tallahassee that churned this mess out during the 2007 legislative sessions are equally clueless when trying to explain their verbose creation. This gives writers an advantage here over elected officials: journalists can usually understand what they themselves have written, even if nobody else can.

The proposed amendment does give the option of Homestead Exemption portability, i.e., the idea that the tax saving Homestead Exemption benefit that you have built up over the years by living in the same place can be transferred (in part) to the next home that you buy and move into. But even that portability comes with a few requisite (and scary) tag-along rider phrases that are so confusing as to make even the lawmakers who wrote this thing scratch their heads when it comes to explaining some of the possible unintended consequences.

 

Tryon, Martin agree... and the world did not end
Big indicators that you are not alone in your confusion (and disdain for a potential law that could foster such confusion) came most recently from two unlikely sources: a pro-development editorial department head for the Sarasota Herald-Tribune and a recently elected control-growth public official.

Tom Tryon of the Herald-Trib, a normally pro-development writer, skewered the proposed constitutional amendment in no uncertain terms due to the uncertain terms in the ballot proposal, this in a column published on January 13. The newly elected Mayor of Venice, Ed Martin (elected on a control growth platform) gave a link to Tryon's editorial on Martin's blog, giving Tryon's editorial a thumbs up.

These are two very intelligent men who usually agree on... nothing.

The pair are far from alone in blasting at this proposed amendment: news and editorial writers from around the state have echoed the exact same fears about this proposed law with occasional additional flashes of insight into Murphy's Law and the concept of unintended consequences:

Property tax amendment sows different seeds
-- Naples News, 01/13/08
Florida property tax proposal is not the tax relief we were promised
-- Orlando Sun-Sentinal, 01/16/08
Florida mayors take a stand against property tax amendment
-- WINKnews.com, 01/11/08
Property tax amendment could raise rates
-- Tampa Tribune, 01/10/08
Property tax relief may bring other pains
-- Sarasota Herald-Tribune, 01/16/08

What seems to be particularly upsetting to writers around the state is the bizarre calendar formula that defines when and how the so-called benefits of this law would kick into effect, a mess so self-contradictory that Tallahassee lawmakers have yet to explain their legislative intent in any remotely intelligent way. That means one thing -- if we pass this baby into law, it'll be tied up in the courts for years to come until either the Florida Supreme Court makes some kind of sense out of it or it ends up getting repealed by a subsequent constitutional amendment.

 

Unexpected ways
As other editorial writers have noted repeatedly, we can save ourselves the grief of going through part of that mess by voting no. Oh, we'll still have to craft yet another proposed constitutional amendment on property tax reform, but we'll have to do that no matter how the vote on this sucker turns out.

In the meantime, of course, you will be screwed if this passes into law because... well, that's what clueless lawmakers and badly written laws do to voters and taxpayers. They screw you, sometimes quite unintentionally, usually in unexpected ways. Worse: they often defend their mistakes to their deaths, making reform doubly difficult.

This law is, by all accounts, full of (ahem) unexpected ways.

Venice Florida! dot com urges you to vote NO on the proposed property tax reform amendment.

Proposed property tax reform constitutional amendment
Exact wording as it appears on the January 29 ballot (source: Sarasota County Supervisor of Elections web site)

 

Ballot Title:
Property Tax Exemptions; Limitations On Property Tax Assessments

Ballot Summary:
This revision proposes changes to the State Constitution relating to property taxation.

With respect to homestead property, this revision:
(1) increases the homestead exemption except for school district taxes, and

(2) allows homestead property owners to transfer up to $500,000 of their Save-Our-Homes benefits to their next homestead.

With respect to nonhomestead property, this revision:
(3) provides a $25,000 exemption for tangible personal property and

(4) limits assessment increases for specified nonhomestead real property except for school district taxes.

In more detail, this revision:
(1) Increases the homestead exemption by exempting the assessed value between $50,000 and $75,000. This exemption does not apply to school district taxes.

(2) Provides for the transfer of accumulated Save-Our-Homes benefits. Homestead property owners will be able to transfer their Save-Our-Homes benefit to a new homestead within 1 year and not more than 2 years after relinquishing their previous homestead; except, if this revision is approved by the electors in January of 2008 and if the new homestead is established on January 1, 2008, the previous homestead must have been relinquished in 2007. If the new homestead has a higher just value than the previous one, the accumulated benefit can be transferred; if the new homestead has a lower just value, the amount of benefit transferred will be reduced. The transferred benefit may not exceed $500,000. This provision applies to all taxes.

(3) Authorizes an exemption from property taxes of $25,000 of assessed value of tangible personal property. This provision applies to all taxes.

(4) Limits the assessment increases for specified nonhomestead real property to 10 percent each year. Property will be assessed at just value following an improvement, as defined by general law, and may be assessed at just value following a change of ownership or control if provided by general law. This limitation does not apply to school district taxes. This limitation is repealed effective January 1, 2019, unless renewed by a vote of the electors in the general election held in 2018.

Further, this revision:
a. Repeals obsolete language on the homestead exemption when it was less than $25,000 and did not apply uniformly to property taxes levied by all local governments.

b. Provides for homestead exemptions to be repealed if a future constitutional amendment provides for assessment of homesteads "at less than just value" rather than as currently provided "at a specified percentage" of just value.

c. Schedules the changes to take effect upon approval by the electors and operate retroactively to January 1, 2008, if approved in a special election held on January 29, 2008, or to take effect January 1, 2009, if approved in the general election held in November of 2008. The limitation on annual assessment increases for specified real property shall first apply to the 2009 tax roll if this revision is approved in a special election held on January 29, 2008, or shall first apply to the 2010 tax roll if this revision is approved in the general election held in November of 2008.

VOTE OPTION: YES or NO

 

John Patten is the head of Web Operations for Creative Pages, and has worked in broadcasting for over 12 years. He can also be incredibly rude at times.

 


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