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HomeMy WebLinkAboutCity of Tamarac Resolution R-2018-127Temp. Reso. #13185 September 17, 2018 Page 1 of 4 CITY OF TAMARAC, FLORIDA RESOLUTION NO. R-2018 - A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA, CONCERNING AMENDMENT 1 TO THE FLORIDA CONSTITUTION, URGING THE VOTERS TO CONSIDER POTENTIAL ADVERSE CONSEQUENCES OF AMENDMENT 1; DIRECTING THE CITY CLERK TO TRANSMIT A COPY OF THIS RESOLUTION TO THE FLORIDA LEAGUE OF CITIES; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the Florida Legislature sponsored a proposed constitutional amendment and placed it on the 2018 general election ballot as "Amendment 1 and WHEREAS, this proposed constitutional change exempts the assessed valuation of homestead property greater than $100,000 and up to $125,000 for all levies other than school district levies; and WHEREAS, if approved, Amendment 1 is expected to cost $644.7 million per year —resulting in either service reductions or tax hikes; and WHEREAS, if approved, Amendment 1 is estimated to have an over $1.3 million negative fiscal impact on the City of Tamarac; and WHEREAS, local communities may be forced to increase local property tax rates to offset revenue reductions; and WHEREAS, changing local property taxes should be done locally, not through a constitutional amendment; and Temp. Reso. #13185 September 17, 2018 Page 2 of 4 WHEREAS, instead of fixing Florida's complicated tax system, Amendment 1 makes it more complicated and less fair; and WHEREAS, Florida's tax system should work for all homeowners, not just a few; and WHEREAS, most of Amendment 1's benefits go to only a handful of homeowners; and WHEREAS, Amendment 1 exposes local businesses to a much higher tax burden, which ultimately gets passed onto consumers; and WHEREAS, this one -size -fits -all scheme is made to look like a tax cut but is in essence a tax shift that will further disenchant millions of already -skeptical Florida voters; and WHEREAS, the City Commission of the City of Tamarac, deems it to be in the best interests of the citizens and residents of the City of Tamarac to adopt a resolution urging Tamarac voters to carefully consider the potential adverse consequences of Amendment 1 before voting in the November 2018 general election. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF TAMARAC, FLORIDA THAT: SECTION 1: The foregoing "WHEREAS" clauses are hereby ratified and confirmed as being true and correct and are hereby made a specific part of this Resolution. All exhibits attached hereto are incorporated herein and made a specific part of this Resolution. Temp. Reso. #13185 September 17, 2018 Page 3 of 4 SECTION 2: The City Commission of the City of Tamarac has evaluated the potential impacts of Amendment 1 and urges its residents to carefully consider the potential adverse consequences of Amendment 1 before voting in the November 2018 general election. SECTION 3: The City Clerk is hereby directed to transmit a copy of this resolution to the Florida League of Cities, the Broward County Legislative Delegation, and the Broward County Board of County Commissioners. SECTION 4: All resolutions or parts of resolutions in conflict herewith are hereby repealed to the extent of such conflict. SECTION 5: If any clause, section, other part or application of this Resolution is held by any court of competent jurisdiction to be unconstitutional or invalid, in part or application, it shall not affect the validity of the remaining portions or applications of this Resolution. SECTION 6: This Resolution shall become effective immediately upon adoption. THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK 11 PASSED, ADOPTED AND APPROVED this 2018. 0 PATRICIA TEUFEL, CITY CLERK I HEREBY CERTIFY THAT I HAVE APPROVED THIS RESOLUTION AS TO FORM SA UEL S. GOREN CITY ATTORNEY Temp. Reso. #13185 September 17, 2018 Page 4of4 d4 day of. HA R Y DRESSLER MAYOR RECORD OF COMMISSION VOTE: MAYOR DRESSLER DIST 1: COMM. BOLTON DIST 2: V/M GOMEZ DIST 3: COMM. FISHMAN DIST 4: COMM. PLACKO n House Joint Resolution No. 7105 A joint resolution proposing an amendment to Section 6 of Article VII and the creation of Section 37 of Article XII of the State Constitution to increase the homestead exemption by exempting the assessed valuation of homestead property greater than $100,000 and up to $125,000 for all levies other than school district levies, and to provide an effective date. Be It Resolved by the Legislature of the State of Florida: That the following amendment to Section 6 of Article VII and the creation of Section 37 of Article XII of the State Constitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose: ARTICLE VII FINANCE AND TAXATION SECTION 6. Homestead exemptions. (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, and on the assessed valuation greater than one hundred thousand dollars and up to one hundred twenty-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. 1 CODING: Words are deletions; words underlined are additions. HJR 7105 LAWS OF FLORIDA HJR 7105 (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, 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 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 maintained thereon the permanent residence of the owner for not less than twenty-five years, 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. (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 subsection, 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. This subsection is self-executing and does not require implementing legislation. 2 CODING: Words semen are deletions; words underlined are additions. HJR 7105 LAWS OF FLORIDA HJR 7105 (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: (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. ARTICLE XII SCHEDULE SECTION 37. Increased homestead exemption. —This section and the amendment to Section 6 of Article VII increasing the homestead exemption by exempting the assessed valuation of homestead property greater than $100,000 and up to $125 000 for all levies other than school district levies shall take effect January 1 2019. BE IT FURTHER RESOLVED that the following statement be placed on the ballot: CONSTITUTIONAL AMENDMENT ARTICLE VII, SECTION 6 ARTICLE XII, SECTION 37 INCREASED HOMESTEAD PROPERTY TAX EXEMPTION. —Propos- ing an amendment to the State Constitution to increase the homestead exemption by exempting the assessed valuation of homestead property greater than $100,000 and up to $125,000 for all levies other than school district levies. The amendment shall take effect January 1, 2019. 3 CODING: Words strieken are deletions; words underlined are additions. HJR 7105 LAWS OF FLORIDA HJR 7105 Filed in Office Secretary of State May 5, 2017. 4 CODING: Wordsken are deletions; words underlined are additions.