HomeMy WebLinkAboutCity of Tamarac Resolution R-2018-127Temp. Reso. #13185
September 17, 2018
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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
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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
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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
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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
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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.
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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.
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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.
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HJR 7105 LAWS OF FLORIDA HJR 7105
Filed in Office Secretary of State May 5, 2017.
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