HomeMy WebLinkAboutR-2012-136 - Concerning Amendment 4 to the Florida Constitution, if Adopted would create Additional Inequities in Florida's Tax System RESOLUTION NO. 2012-136
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF DANIA
BEACH, FLORIDA, CONCERNING AMENDMENT 4 TO THE FLORIDA
CONSTITUTION, WHICH, IF ADOPTED, WOULD CREATE ADDITIONAL
INEQUITIES IN FLORIDA'S TAX SYSTEM BY GRANTING CERTAIN TAX
BREAKS TO SOME TAXPAYERS AT THE EXPENSE OF OTHER
TAXPAYERS; PROVIDING FOR CONFLICTS; FURTHER, PROVIDING
FOR AN EFFECTIVE DATE.
WHEREAS, a proposed constitutional amendment sponsored by the Florida Legislature
will be placed on the 2012 general election ballot as"Amendment 4"; and
WHEREAS, this proposed constitutional change reduces the current assessment
limitation on non-homestead real property from 10 percent to 5 percent; and
WHEREAS, the proposed amendment grants first-time homesteaders an additional
homestead exemption equal to 50 percent of the just value of the property up to the county
median home value; and
WHEREAS, the proposed amendment creates a provision that allows the Legislature by
general law to prohibit increases in the assessed value of homestead property if the just value of
the property decreases; and
WHEREAS, Amendment 4 creates inequities for non-homestead properties by allowing
identical properties to be taxed differently, and Amendment 4 extends the sunset provision
already in the Florida Constitution from 2019 to 2023, which allows these inequities to be in
place longer; and
WHEREAS, Amendment 4 shifts the tax burden to new or growing businesses, creating
an unfair disadvantage for new businesses that would have to pay higher property taxes than
their more established counterparts; and
WHEREAS,the non-homestead assessment cap reduction and the first-time homesteader
provision would apply to city and county taxes and not to school property taxes; and
WHEREAS, over the last few years, several property tax initiatives, including additional
homestead exemptions, "Save Our Homes" portability and statutory millage caps, have also
contributed to the unequal treatment of Florida's taxpayers; and
i
WHEREAS, there are estimates of the total tax impact of Amendment 4 of$1.6 billion
cumulatively over a four-year period beginning in 2013-2014, with approximately $447 million
borne by cities;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DANIA BEACH,FLORIDA:
Section 1. That the City of Dania Beach, Florida will evaluate the impact
Amendment 4 may have on its property taxes.
Section 2. That the City of Dania Beach, Florida urges its residents to carefully
consider the potential adverse consequences of Amendment 4 before voting in the November
2012 general election.
Section 3. That a copy of this resolution shall be provided to the Florida League of
Cities, Inc. and other interested parties.
Section 4. That all resolutions or parts of resolutions in conflict with this Resolution
are repealed to the extent of such conflict.
Section 5. That this Resolution shall become effective immediately upon its passage
and adoption.
PASSED AND ADOPTED on October 9, 2012.
ATTEST:
LOUISE STILSON, CMC PATRICIA A. FLURY
CITY CLERK MAYOR
IpAD 5 Her
APPROVED AS FO AND CORRECTNESS:
THOMAS J. XNSBWO
CITY ATTOIkNEY nrEv
2 RESOLUTION#2012-136