Florida Amendment 3, Additional Homestead Property Tax Exemption for Certain Public Service Workers Measure (2022)
Florida Amendment 3 | |
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Election date November 8, 2022 | |
Topic Taxes | |
Status![]() | |
Type Constitutional amendment | Origin State legislature |
Florida Amendment 3, the Additional Homestead Property Tax Exemption for Certain Public Service Workers Amendment, was on the ballot in Florida as a legislatively referred constitutional amendment on November 8, 2022. The measure was defeated.
A "yes" supported authorizing the Florida State Legislature to provide an additional homestead property tax exemption on $50,000 of assessed value on property owned by certain public service workers including teachers, law enforcement officers, emergency medical personnel, active duty members of the military and Florida National Guard, and child welfare service employees. |
A "no" opposed authorizing the Florida State Legislature to provide an additional homestead property tax exemption on $50,000 of assessed value on property owned by certain public service workers. |
Election results
Florida Amendment 3 |
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Result | Votes | Percentage | ||
Yes | 4,215,601 | 58.68% | ||
2,968,734 | 41.32% |
Overview
What would Amendment 3 have done?
- See also: Text of measure
In Florida, at the time of the election, property tax (millage) rates were set by counties, school districts, cities, and special districts. Homes in Florida were assessed at just value (market value), minus the homestead exemption. The homestead exemption reduced the taxable value of a property. Every primary residence was eligible for a $25,000 homestead exemption, which exempted that amount from all taxes. Another $25,000 homestead exemption was applied on a homestead's value between $50,000 and $75,000, which exempted that amount from all taxes except school district taxes.[1]
The amendment would have authorized the Florida State Legislature to provide an additional homestead property tax exemption of $50,000 on the assessed value between $100,000 and $150,000, exempting that amount from all taxes other than school district taxes, for property owned by certain public service workers. Public service workers who could have qualified for the additional exemption would have included K-12 classroom teachers, law enforcement officers, emergency medical technicians, firefighters, paramedics, active duty members of the military and Florida National Guard, and state child welfare service employees. Those receiving the additional exemption would have been required to annually provide proof of full-time qualifying employment.[1][2]
If it had been approved, the amendment would have taken effect on January 1, 2023.[1]
How would county tax revenue have been affected by the amendment?
- See also: Text of measure
The Revenue Estimating Conference estimated that approval of the amendment would have reduced local property tax revenue (except school district tax revenue) by $85.9 million beginning in Fiscal Year 2023-2024.[3]
The Florida State Legislature also passed House Bill 1563, which would have taken effect alongside the amendment if it were approved. The bill would have provided for annual appropriations from the state Legislature to fiscally constrained counties (Florida counties in a Rural Area of Opportunity or where a 1 mill levy would raise $5 million or less in annual tax revenue) to offset the reductions in county tax revenue from amendments to the state constitution. The amount of money each county would have received would have been calculated based on 95 percent of the estimated reduction in taxable value multiplied by the county's millage rate. Counties considered fiscally constrained in Florida are: Baker, Bradford, Calhoun, Columbia, Desoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Highlands, Holmes, Jackson, Jefferson, Lafayette, Levy, Liberty, Madison, Okeechobee, Putnam, Suwannee, Taylor, Union, Wakulla, and Washington.[2][3]
How did this measure get on the ballot?
- See also: Path to the ballot, Support, and Opposition
To put a legislatively referred constitutional amendment before voters, a 60 percent vote is required in both the Florida State Senate and the Florida House of Representatives.
This amendment, introduced as House Joint Resolution 1, was passed unanimously by the state House on February 24, 2022. The amendment's sponsor in the state Legislature, Josie Tomkow (R), said, "Home values and property taxes are on the increase, and Florida’s critical public employees deserve a break. They shouldn’t worry about whether they have a home to return to while they are out protecting ours."[4]
The amendment was passed by the Senate on March 10, 2022, by a vote of 37-1. The single no vote came from State Senator Bobby Powell (D). Powell said, "I don't think that us putting another homestead exemption on the ballot alleviates or helps with the situation that we're currently facing. I am of the belief that the priority at this point should be to figure out how we can get police and firefighters and teachers into a home, whether it be first-time homebuyers, whatever it be, we need to figure out how to get them into homes."[5][6]
Text of measure
Ballot title
The ballot title was as follows:[1]
“ | ADDITIONAL HOMESTEAD PROPERTY TAX EXEMPTION FOR SPECIFIED CRITICAL PUBLIC SERVICES WORKFORCE.[7] | ” |
Ballot summary
The ballot summary was as follows:[1]
“ | 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.[7] | ” |
Constitutional changes
- See also: Article VII and Article XII of the Florida Constitution
The ballot measure would have amended Section 6 of Article VII of the Florida Constitution. The ballot measure would have added a schedule to Article XII of the Florida Constitution. The following struck-through text would have been deleted and underlined text would have been added.[1]
Note: Use your mouse to scroll over the text below to see the full text.
Section 6 of Article VII
(a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner, shall be exempt from taxation thereon, except assessments for special benefits, up to the assessed valuation of twenty-five thousand dollars and, for all levies other than school district levies, on the assessed valuation greater than fifty thousand dollars and up to seventy-five thousand dollars, upon establishment of right thereto in the manner prescribed by law. The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law. This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value.
(b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit. No exemption shall exceed the value of the real estate assessable to the owner or, in case of ownership through stock or membership in a corporation, the value of the proportion which the interest in the corporation bears to the assessed value of the property.
(c) By general law and subject to conditions specified therein, the Legislature may provide to renters, who are permanent residents, ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form and amount established by general law.
(d) The legislature may, by general law, allow counties or municipalities, for the purpose of their respective tax levies and subject to the provisions of general law, to grant either or both of the following additional homestead tax exemptions:
(1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, and who has attained age sixty-five, and whose household income, as defined by general law, does not exceed twenty thousand dollars; or
(2) An exemption equal to the assessed value of the property to a any person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has 74 maintained thereon the permanent residence of the owner for not less than twenty-five years, and who has attained age sixty-five, and whose household income does not exceed the income limitation prescribed in paragraph (1). The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living.
The general law must allow counties and municipalities to grant these additional exemptions, within the limits prescribed in this subsection, by ordinance adopted in the manner prescribed by general law, and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living
(e) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service. The discount shall be in a percentage equal to the percentage of the veteran's permanent, service-connected disability as determined by the United States Department of Veterans Affairs. To qualify for the discount granted by this paragraph, an applicant must submit to the county property appraiser, by March 1, an official letter from the United States Department of Veterans Affairs stating the percentage of the veteran's service-connected disability and such evidence that reasonably identifies the disability as combat related, and a copy of the veteran's honorable discharge. If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapply. The Legislature may, by general law, waive the annual application requirement in subsequent years.
(2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse, and if, upon the death of the veteran, the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property. If the surviving spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse's new homestead property, if used as his or her permanent residence and he or she has not remarried.
(3) This subsection is self-executing and does not require implementing legislation.
(f) By general law and subject to conditions and limitations specified therein, the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to the:
(1) The surviving spouse of a veteran who died from service-connected causes while on active duty as a member of the United States Armed Forces.
(2) The surviving spouse of a first responder who died in the line of duty.
(3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the line of duty. Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law. For purposes of this paragraph, the term "disability" does not include a chronic condition or chronic disease, unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease.
As used in this subsection and as further defined by general law, the term "first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term "in the line of duty" means arising out of and in the actual performance of duty required by employment as a first responder.
(g) By general law and subject to conditions and limitations specified therein, for all levies other than school district levies, the legislature may provide an additional homestead exemption on the assessed valuation of greater than one hundred thousand dollars and up to one hundred fifty thousand dollars to a classroom teacher, a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, a paramedic, a child welfare services professional, an active duty member of the United States Armed Forces, or a member of the Florida National Guard who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, or another legally or naturally dependent upon the owner.
Schedule in Article XII
Additional homestead property tax exemption for specified critical public services workforce.—This section and the amendment to Section 6 of Article VII, authorizing the legislature, for all levies other than school district levies, to grant an additional homestead property tax exemption on $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 members of the Florida National Guard, shall take effect January 1, 2023.[7]
Readability score
- See also: Ballot measure readability scores, 2022
Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.
The FKGL for the ballot title is grade level 19, and the FRE is -20. The word count for the ballot title is 11.
The FKGL for the ballot summary is grade level 23, and the FRE is -4. The word count for the ballot summary is 72.
Support
Supporters
Officials
- State Rep. Christopher Benjamin (Nonpartisan)
- State Rep. Kamia Brown (D)
- State Rep. James Buchanan (R)
- State Rep. Joseph Casello (D)
- State Rep. Linda Chaney (R)
- State Rep. Tom Fabricio (R)
- State Rep. Juan Fernandez-Barquin (R)
- State Rep. Elizabeth Fetterhoff (R)
- State Rep. Tommy Gregory (R)
- State Rep. Christine Hunschofsky (D)
- State Rep. Sam Killebrew (R)
- State Rep. Christopher Latvala (R)
- State Rep. Andrew Learned (D)
- State Rep. Ralph Massullo Jr. (R)
- State Rep. Jim Mooney (R)
- State Rep. Daisy Morales (D)
- State Rep. Toby Overdorf (R)
- State Rep. Bobby Payne (R)
- State Rep. Alex Rizo (R)
- State Rep. Will Robinson (R)
- State Rep. Michelle Salzman (R)
- State Rep. Jackie Toledo (R)
- State Rep. Josie Tomkow (R)
- State Rep. Matt Willhite (D)
- State Rep. Ardian Zika (R)
Political Parties
Arguments
Opposition
Opponents
Officials
- State Sen. Bobby Powell Jr. (D)
Political Parties
Arguments
Media editorials
- See also: 2022 ballot measure media endorsements
Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.
Support
Submit links to editor@ballotpedia.org.
Opposition
Campaign finance
Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures | |
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Support | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Oppose | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Total | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Ballotpedia has not identified political action committees registered to support or oppose this measure. If you are aware of one, please email editor@ballotpedia.org.
Background
Property taxes in Florida
Property taxes in Florida at the time of the election were levied by counties, school districts, cities, and special districts, which set millage rates. One mill is equal $1 per $1,000 of assessed value. At the time of the election, homes in Florida were assessed at just value (market value), less the homestead exemption. Every primary residence was eligible for a $25,000 homestead exemption. Another $25,000 homestead exemption was applied to homesteads that had an assessed value of more than $50,000 up to $75,000. The homestead exemption reduced the taxable value of a property.[8] In Florida, at the time of the election, other property tax exemptions may have been granted for those with disabilities, those deployed on active military duty, disabled veterans, surviving spouses of veterans or first responders, and low-income citizens aged 65 or older.[9]
"Save Our Homes" property valuation increase limits
Amendment 10 of 1992, a citizen initiative known as the "Save Our Homes Amendment", limited homestead property valuation increases for homes receiving a homestead exemption to a maximum of 3 percent annually. Voters approved the measure in a vote of 54 percent to 46 percent. The difference between the just value and the assessed value is referred to as the Save Our Homes (SOH) benefit.[8]
Florida property value assessment limits for home improvements
Florida Amendment 3 of 2008 authorized the state Legislature to provide that certain home improvements for residential properties could not be considered when determining a property's value for tax purposes. Such improvements included those made to increase resistance to wind damage and the installation of solar devices or renewable energy source devices. The measure was placed on the ballot by the Florida Taxation and Budget Reform Commission and was approved by a vote of 60.51 percent to 39.49 percent.
Amendment 4 of 2016 extended the property tax exemption for solar and renewable energy devices to commercial and industrial properties. It was approved by a vote of 72.62 percent to 27.38 percent.
Implementing legislation
The Florida State Legislature also passed House Bill 1563, which would have taken effect if the amendment was approved, that would have provided for implementing the tax exemption for certain public service workers. The bill also would have provided for annual appropriations from the state Legislature to fiscally constrained counties (Florida counties in a Rural Area of Opportunity or where a 1 mill levy would raise $5 million or less in annual tax revenue) to offset the reductions in county tax revenue from amendments to the state constitution. The amount of money each county would have received would have been calculated based on 95 percent of the estimated reduction in taxable value multiplied by the county's millage rate. Counties considered fiscally constrained in Florida at the time of the election were: Baker, Bradford, Calhoun, Columbia, Desoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Highlands, Holmes, Jackson, Jefferson, Lafayette, Levy, Liberty, Madison, Okeechobee, Putnam, Suwannee, Taylor, Union, Wakulla, and Washington.[2][3]
The Revenue Estimating Conference estimated that approval of the amendment would have reduced local property tax revenue (except school district tax revenue) by $85.9 million beginning in Fiscal Year 2023-2024.[3]
Referred amendments on the ballot
- See also: List of Florida ballot measures
In Florida, a total of 63 legislatively referred constitutional amendments appeared on the statewide ballot in Florida during even-numbered years between 1986 and 2020, of which, 47 were approved and 16 were defeated.
Florida referred amendments, 1986-2020 | |||||||
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Total number | Annual average | Annual minimum | Annual maximum | Approved | Defeated | ||
# | % | # | % | ||||
Path to the ballot
- See also: Amending the Florida Constitution
To put a legislatively referred constitutional amendment before voters, a 60 percent vote is required in both the Florida State Senate and the Florida House of Representatives.
This amendment was introduced as House Joint Resolution 1 on January 11, 2021. It was approved by a vote of 115-0 with four representatives not voting and one vacancy. It was passed by the Senate on March 10, 2022, by a vote of 37-1 with one senator not voting.[5]
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How to cast a vote
- See also: Voting in Florida
See below to learn more about current voter registration rules, identification requirements, and poll times in Florida.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 1.4 1.5 Florida State Legislature, "House Joint Resolution 1," accessed March 16, 2022
- ↑ 2.0 2.1 2.2 Florida House of Representatives, "House Bill 1563," accessed March 24, 2022
- ↑ 3.0 3.1 3.2 3.3 Florida House of Representatives, "HB 1562 BILL ANALYSIS AND FISCAL IMPACT STATEMENT," accessed March 24, 2022
- ↑ News Daytona Beach, "Homestead Tax Exemptions for Critical Public Employees," accessed March 24, 2022
- ↑ 5.0 5.1 Cite error: Invalid
<ref>
tag; no text was provided for refs namedBill
- ↑ CBS 12, "Tax break for police, teachers, military backed," accessed March 24, 2022
- ↑ 7.0 7.1 7.2 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 - ↑ 8.0 8.1 Florida State Senate, "HJR 369 HOUSE OF REPRESENTATIVES STAFF FINAL BILL ANALYSIS," accessed July 21, 2021
- ↑ Hillsborough County Property Appraiser, "Exemption information," accessed June 24, 2021
- ↑ Florida Secretary of State, "FAQ - Voting," accessed July 23, 2024
- ↑ 11.0 11.1 Florida Division of Elections, "National Voter Registration Act (NVRA)," accessed July 23, 2024
- ↑ 12.0 12.1 Florida Division of Elections, "Register to Vote or Update your Information," accessed July 23, 2024
- ↑ Florida Department of State, "Florida Voter Registration Application Instructions and Form," accessed November 1, 2024
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ Florida Division of Elections, "Election Day Voting," accessed July 22, 2024
- ↑ Florida Division of Elections, "Florida History: Voter ID at the Polls," accessed July 22, 2024
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