Senator Mike Haridopolos is now a Majority Whip of the Florida Senate. This leadership position helps formulate legislative proposals and then helps to secure must pass legislation.
To read more click here http://www.floridatoday.com/apps/pbcs.dll/article?AID=/20061212/BREAKINGNEWS/61212017/1086
Wednesday, December 20, 2006
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Congratulations on becoming Chairman of Florida's Senate Finance and Tax Committee. I couldn't agree more that government spending needs to be curbed as part of an overall amended tax revenue plan. I have read your recent column in the 12/28/06 Florida Today and your concerns about Florida's real property tax issxues, particularly the impact on non-homestead taxpayers of the SOH legislation.
Although rather lengthy, my thoughts on SOH are included in the following e-mail I sent this past week in response to a WSJ editorial:
(e-mail sent)
Greetings:
I read your article on Florida Real Estate Taxes, specifically the impact of SOH legislation.
I have contacted a law firm (not in Florida) which might bring a class action suit challenging Florida's SOH legislation. But, need $10M to $15M seed money to cover legal research/preparation expenses in the event a class action lawsuit is made moot by reason of legislative action ... which appears remote. I have requested Florida Tax Watch and the Canadian Snowbird Association to join me in covering seed expenses. Aside from the $10M to $15M fee, the law firm will pursue litigation on a contingency basis. So far I have had no one willing to step to the plate to assist me in funding initial expenses. There is nothing in it for me except to have the Florida tax laws treat me and my non-homestead property on an equal footing tax-wise as homestead property. But I do not want to be alone in funding litigation that will result in benefits to all owners of non homestead property.
See attached communication send to the Canadian Snowbird Association. Similar correspondence was sent to Florida Tax Watch.
"I read your "Position Paper" submitted to the Florida Property Tax Reform Committee. I am not a Canadian, but an owner of Florida vacant property who shares your concerns with the adverse disproportionate share of the taxes paid by non-homestead Florida landowners. I am attaching a copy of a letter I sent (which was published) to the Vero Beach Press Journal, a Florida daily newspaper. I am also attaching a copy of a letter I submitted to the Florida Property Tax Reform Committee.
Unfortunately, I don't believe the Florida politicians will amend the Florida legislation which grants very favorable real estate tax treatment (3% assessment caps) to Florida "homestead" properties. Why not? Florida residents, many of which are "homesteaders", voting power to elect political representatives. Non-residents have no voting power. It would be political suicide for Florida lawmakers to foster legislation which might cause an increase in the real estate tax obligations of their respective constituents.
I have had preliminary discussions with a Washington, D.C. law firm regarding a possible "class action" lawsuit under the Equal Protection Clause of the U.S. Constitution challenging the constitutionality of the Florida real estate tax laws ... as it pertains to the 3% assessment caps applicable to homestead properties. I think such a challenge would be successful, though it might take a while to be processed through the courts.
The law firm said it would proceed with preparations for a potential lawsuit, but it would (a) need "seed money" (about $15,000), and (b) several persons who are non-resident Florida property owners who would be willing to be named plaintiffs. I have agreed to serve as a plaintiff representing a class of Florida property owners who are not "homesteaders." I also agreed to kick in a portion of the "seed" money. The law firm said that it would need the seed money to cover most of its costs of preparing the lawsuit and that the balance of its fee would be on a contingency basis ... as is common in class action lawsuits. The law firm said that the seed money would be needed to recoup a portion of its expenses in the event the lawsuit is dismissed because the tax laws to be challenged are subsequently consensually amended by the Florida Legislature.
I do not want anything our of this lawsuit except to see that the politicians amend the tax laws so that no favorable treatment is granted exclusively to "homesteaders."
If the Canadian Snowbird Association is interested in assisting in the challenge of the Florida tax laws, please let me know (erfraser@aol.com). As of today, the ball is in my court to arrange for seed money and to locate non resident Florida landowners to lend their respect names (and tax situations) to an eventual lawsuit.
Attached are the items referred to above."
(1) (Letter to Vero Beach Press Journal)
Are Indian River County’s Real Property Tax Laws Constitutional?
Let’s say you own a vacant ½ acre parcel of land which has been appraised in 2006 for $500M. Your neighbor’s ½ acre homestead property has been appraised for $1,500M. And, let’s say the appraised values for both properties increased by 50% over the respective appraised values for 2005.
As a result of the 3% annual assessment limitation for homestead properties, your neighbor’s property will be assessed for only 3% of its 2005 assessed value. However, your parcel will be assessed for 100% of it’s appraised value.
Why the substantial difference in property tax obligations? In 1992, an amendment to the Florida Constitution limited to 3% the amount the prior years tax assessment on a homestead status property could be increased. No such limitation was placed on increases in the assessment of properties which did not have homestead status.
The 3% assessment cap on homestead properties may serve a legitimate social purpose for County residents who need financial assistance. However, should Indian River County homesteaders who do not require financial assistance be entitled to 3% assessment caps.
Florida tax laws need to be amended so that all properties in Florida either do or do not have assessment caps. If assessment caps are eliminated, there are other methods of furnishing tax relief to lower income property owners. More importantly, if assessment caps are eliminated, voters with homesteads in Indian River County will have more incentive to demand that County officials be more accountable for budget increases for services and projects desired … but not needed by County residents.
Florida’s tax laws as they apply to taxable properties are both arbitrary and unreasonable … resulting in gross inequities. Vacant land property owners particularly are being financially raped as they receive virtually no benefit from the municipal services for which they are being taxed. There are constitutional issues which beg to be addressed, either by elected officials or by the courts.
E. Robert Fraser
Vero Beach, Florida
( 2)
Memo to: Florida Property Tax Reform Committee
From: E. Robert Fraser, Vero Beach, Florida (772-564-2698)
Date: September 26, 2006
Re: Comments relating to improving property tax laws in Florida
I am a resident of Vero Beach, Florida and my residence qualifies for homestead exemption status. I also own three other pieces of property in Florida, a rental/investment condominium in Indian River County, and two small vacant parcels of land on the Indian River in Brevard County. My comments relate to the gross inequities existing in Florida’s property tax laws, in particular, the gross inequities caused by the 3% (or less) assessment cap on Florida “homestead” properties.
Let’s say you own a vacant ½ acre parcel of land which has been appraised in 2006 for $500M. Your neighbor’s ½ acre homestead property has been appraised for $1,500M. And, let’s say the appraised values for both properties increased by 50% over the respective appraised values for 2005.
As a result of the 3% annual assessment limitation for homestead properties, your neighbor’s property will be assessed for only 3% of its 2005 assessed value. However, your vacant parcel will be assessed for 100% of its appraised value.
Why the substantial difference in property tax obligations? In 1992, an amendment to the Florida Constitution limited to 3% the amount the prior years tax assessment on a homestead status property could be increased. No such limitation was placed on increases in the assessment of properties which did not have homestead status.
The 3% assessment cap on homestead properties may serve a legitimate social purpose for County residents who need financial assistance. However, should County homesteaders who do not require financial assistance be entitled to 3% assessment caps.
Florida tax laws need to be amended so that all properties in Florida either do or do not have assessment caps. If assessment caps are eliminated, there are other methods of furnishing tax relief to lower income property owners. More importantly, if assessment caps are eliminated, voters with homesteads in their respective counties will have more incentive to demand that county officials be more accountable for budget increases for services and projects desired … but not needed by county residents.
Florida’s tax laws as they apply to taxable properties are both arbitrary and unreasonable … resulting in gross inequities. Vacant land property owners particularly are being financially raped as they receive virtually no benefit from the municipal services for which they are being taxed. There are constitutional issues which beg to be addressed, either by elected officials or by the courts.
…………………………………………………………..
Suggestion: Eliminate assessment caps on all Florida properties … and authorize property tax exemptions in varying amounts dependent on income and net worth levels.
What affect will the above suggestion have on Florida communities? Among other affects,
- level out the tax obligations imposed on the various types of properties in Florida;
- eliminate the gross inequities against non-homestead properties presently caused by existing laws;
- allow the respective counties to determine to what extent tax relief should be granted to lower income/low net worth residents;
- homesteaders (by reason of the fact that their assessments will be higher) will demand less discretionary projects and services from government authorities;
- furnish residents owning homestead property with more incentive to challenge budgets with non-essential frills;
- encourage businesses to locate in areas where taxes are not heavily biased against business property;
- eliminate the need for vacant property owners to liquidate their respective properties by reason of the unconscionable tax burden presently being imposed on such properties; and
- eliminate the need for landlords to substantially increase rents (to those not able to afford higher rents) by reason of the disproportionate tax increases on non homestead properties.
Why will my suggestion not be implemented? It might be political suicide to foster legislation taking away from homestead voters the 3% assessment cap. It was a mistake to adopt this cap … and now might be a political nightmare to eliminate. But it is the right thing to do.
President Pruitt chose someone who actually has been one of the first to recognize the need for property/tax relief. Good for him.Sen. H is the perfect choice.
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