LWVFL Position on Proposed Amendment 3

Amendment 3 and property taxes --  Ten important things to understand.

1.       Property tax consisting of ad valorem and non-ad valorem taxes, is paid annually.

2.       All pay property taxes, either directly as an owner or indirectly as renters.

3.       Property taxes pay for public safety and other community services.

4.       Severely reducing property taxes will not make life cheaper, as costs will shift somewhere else.

5.       Community services will likely be reduced or eliminated.

6.       Amendment Three affects ad valorem taxes. Non-ad valorem taxes or fees will increase or new ones Imposed.

7.       The state legislature will dictate how local tax dollars are spent, not local government.

8.       Amendment 3 passed the Legislature and was signed by the Governor before any fiscal impact or financial analysis was completed.

9.       The Florida Legislature has made no guarantees or provisions to replace any lost city or county revenue under Amendment 3.

10.  Tax policy needs flexibility to change with changing conditions and emergencies; constitutional amendments eliminate that flexibility. Any correction will be slow, rare, and extremely difficult. The harm will be permanent.

Property Tax Resources