Florida Association of Homes and Services for the Aging

Summary of Constitutional Proposals for November 2008 Ballot

The Florida Taxation and Budget Reform Commission (TBRC) meets every 20 years to examine the state’s budgetary processes, revenue needs, expenditure processes and tax structure. This was one of those years.

Under the Florida Constitution, the Commission has the authority to submit proposed constitutional changes directly to Florida voters for consideration and may also make recommendations to the Florida Legislature regarding proposed statutory changes. The Commission completed its work in early May and passed seven constitutional proposals, Amendments 3 through 9. Four of the seven (3, 4, 6, and 8) will be on the 2008 General Election ballot in November. The Florida Supreme Court upheld lower court rulings to remove amendments 5, 7, and 9 from the ballot. Amendment 5 was the infamous tax swap amendment that would have resulted in the repeal of most sales tax exemptions, a higher sales tax and a possible tax on services in return for the elimination of the portion of property tax related to local school effort.

Proposed constitutional changes can also be placed on the ballot as a result of recommendations by the Florida Legislature and through Citizen Initiatives. The Florida Constitution grants the people the power to propose amendments to Florida’s Constitution. This can be accomplished by getting petitions signed by a number of voters equal to eight percent of votes cast in the last presidential election. The petitions must also come from at least one-half of the congressional districts of the state. Amendment 1 is sponsored by the Florida Legislature. Amendment 2 is sponsored by Citizen Initiative.

On November 4, 2008, the voters of Florida will have the opportunity to vote on the following proposals:

Amendment # 1

Relating to Property Rights/Ineligible Aliens

Sponsored by the Florida Legislature

Reference: Article I, Section 2

Summary: Proposing an amendment to the State Constitution to delete provisions authorizing the Legislature to regulate or prohibit the ownership, inheritance, disposition,

and possession of real property by aliens ineligible for citizenship.

Background: Article I, Section 2 of the Florida Constitution provides that equal rights are for all in Florida, but creates a glaring exception for “aliens ineligible for citizenship,” who can be stripped of the right to own property by the Legislature. The exception dates to the early 1900’s and is common to many states’ law, and was directed at Asian-American immigrants (the “Yellow Peril”). Senate Joint Resolution 166, filed in 2007, proposed this amendment. Only New Mexico and Florida still have these provisions

in their constitutions, and both states’ leaders are asking voters to remove the language

this year.

PRO:

The amendment would remove the outdated and discriminatory passage from our Declaration of Rights.

CON:

Constitutional action is not necessary at this time because there is no present Florida statute prohibiting ownership of property by aliens ineligible for citizenship.

Amendment # 2

Florida Marriage Protection Amendment

Sponsored by Citizen Initiative, Yes2Marriage.org

Reference: Article I, newly proposed section

Summary: This amendment protects marriage as the legal union of only one man and one woman as husband and wife and provides that no other legal union that is treated as marriage or the substantial equivalent thereof shall be valid or recognized.

Background: A Florida statute already provides that marriage is only recognized between a man and a woman. An Orlando activist, John Stemberger, organized this

ballot initiative, which is the only Citizen Initiative on the ballot.

PRO:

The amendment would ensure that only one form of marriage, between a man and a woman, would ever be celebrated in Florida. The Florida statute that already provides for a single form of marriage could be overturned by a court on constitutional grounds.

Also see www.Florida4Marriage.org

CON:

A statute already provides for a single form of marriage in Florida. Health care and pension benefit plans which cover unmarried couples living together and which are now legally valid may be adversely affected. Article I of the Florida Constitution, known as the Declaration of Rights, establishes rights, but this amendment would instead limit the right to marry. Also see www.VoteNoOn2.com

Amendment # 3

Tax Exemption for Wind Hardening and Renewable Energy Creation

Sponsored by Florida Taxation and Budget Reform Commission

Reference: Article VII, sections 3, 4, and a new section

Summary: Authorizes the Legislature, by general law, to prohibit consideration of changes or improvements to residential real property which increase resistance to wind damage and installation of renewable energy source devices as factors in assessing the property's value for ad valorem taxation purposes. Effective upon adoption, repeals the existing renewable energy source device exemption.

Background: Increased value of residential property based on improvements designed to improve hurricane safety could not be assessed as taxable increased value.

PRO:

Hurricane safety may be improved in residential property. Residential property values may be increased. The amendment may relieve the burden on non-renewable energy sources.

CON:

Local revenues could suffer. Individuals’ savings may be minimal. The amendment does not apply to new construction.

Amendment # 4

Tax Exemption for Conservation Property

Sponsored by Florida Taxation and Budget Reform Commission

Reference: Article VII, sections 3, 4, and Article XII, a new section

Summary: Requires the Legislature to provide a property tax exemption for real property encumbered by perpetual conservation easements or other perpetual conservation

protections, defined by general law. Requires the Legislature to provide for classification and assessment of land used for conservation purposes, and not perpetually encumbered,

solely on the basis of character or use. Subjects assessment benefit to conditions, limitations, and reasonable definitions established by general law. Applies to property taxes beginning in 2010.

Background: Numerous provisions of federal estate and tax law favor landowners who preserve their property in its natural state. This provision would provide further tax benefits to those landowners.

PRO:

The amendment may encourage further conservation of land in its natural state.

CON:

Local revenue will be decreased. For counties with a lot of non-taxed property or with large conservation or agricultural exemptions, this decreases the local property tax collections further for county services. Existing policies already favor those who preserve their land. The amendment would not require public access to the lands to which it applies.

Amendment # 6

Working Waterfront Properties

Sponsored by Florida Taxation and Budget Reform Commission

Reference: Article VII, Section 4, and Article XII, new section

Summary: Provides for assessment based upon use of land used predominantly

for commercial fishing purposes; land used for vessel launches into waters that are navigable and accessible to the public; marinas and drystacks that are open to the public; and water dependent marine manufacturing facilities, commercial fishing facilities,

and marine vessel construction and repair facilities and their support activities, subject to conditions, limitations, and reasonable definitions specified by general law.

Background: Access to public waterfront has been reduced as marinas and the like cannot afford to resist developers’ offers to convert the land into condominium towers

or other private buildings. The amendment would require those properties to be taxed based on their current use rather than on their “highest and best” use.

PRO:

Access to public waterfront areas would more likely remain at current levels rather than continuing to diminish. This measure may reduce property taxes on working waterfront

properties and thereby reduce pressure to sell those properties to developers.

Also see: http://saveourwaterfronts.org/

CON:

Local revenues would suffer. The measure allows the Legislature to define terms and impose conditions and limitations on any tax break working waterfront owners receive.

Amendment # 8

Community College Funding

Sponsored by Florida Taxation and Budget Reform Commission

Reference: Article VII, section 9

Summary: Proposing an amendment to the State Constitution to require that the legislature authorize counties to levy a local option sales tax to supplement community

college funding; requiring voter approval to levy the tax; providing that approved taxes will sunset after 5 years and may be reauthorized by the voters.

Background: The Legislature has allowed Miami-Dade County to levy a local-option sales tax to assist that area’s community college.

PRO:

Community colleges serve as a gateway to the university system and to greater employment opportunities; this amendment could increase their funding. Voters would have the option of denying any proposed local-option sales tax increase under the proposal.

CON:

Sales taxes impose a greater burden on lower-income families. The measure shifts the burden of funding community colleges from state to local authorities. In community college defined service areas with multiple counties, additional taxes would have to be approved by each county. The amendment could create unequal opportunities for Florida residents based on the economy in their county of residence.

There is no published position at this time from the Florida Association of Community Colleges. So as we go to press just encourage people to contact their local community college. I spoke with the Association of Community Colleges who said they are supportive of community colleges being placed in the constitution; however, no position has been taken on the issue on the ability to levy an ad valorem tax (part of this constitutional amendment).

Sources: The Florida League of Women Voters

Florida Chamber of Commerce

Vote Smart Florida

As of 9/17/08