2012-57 Opposing Amendment 4 to the Florida Constitution RESOLUTION 2012-57
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A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, OPPOSING PROPOSED AMENDMENT 4
TO THE FLORIDA CONSTITUTION WHICH, IF ADOPTED, WOULD CREATE
ADDITIONAL INEQUITIES IN FLORIDA'S TAX SYSTEM BY GRANTING
CERTAIN TAX BREAKS TO SOME TAXPAYERS AT THE EXPENSE OF
OTHER TAXPAYERS; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Florida Legislature is sponsoring a proposed constitution amendment that will
be placed on the 2012 general ballot as "Amendment 4;" and
WHEREAS, this proposed constitutional amendment reduces the current assessment limitation
on non-homestead real property from ten percent (10%)to five percent (5%); and
WHEREAS, the proposed constitutional amendment grants first-time homesteaders an additional
homestead exemption equal to fifty percent (50%) of the just value of the property up to the
county median home value; and
WHEREAS, the proposed constitutional amendment creates an "Anti-Recapture" provision that
allows the Legislature by general law to prohibit increases in the assessed value of homestead
property if the just value of the property decreases; and
WHEREAS, the non-homestead assessment cap reduction and the first-time homesteader
provision apply to city and county taxes and not to school property taxes; and
WHEREAS, Amendment 4 creates inequities for non-homestead properties by allowing identical
properties to be taxed differently, and Amendment 4 extends the sunset provision already in the
Florida Constitution from 2019 to 2023,which allows these inequities to be in place longer; and
WHEREAS, Amendment 4 shifts the tax burden to new or growing businesses, creating an
unfair disadvantage for new businesses that would h ave to pay higher property taxes than their
more established counterparts; and
WHEREAS, over the last few years, several property tax initiatives, including additional
homestead exemptions, Save Our Homes portability and statutory millage caps, have also
contributed to the unequal treatment of Florida's taxpayers; and
WHEREAS, there are estimates of the total tax impact of Amendment 4 of $1.6 billion
cumulatively over a four-year period beginning in 2013-2014, with approximately $447 million
borne by municipalities.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE
• OF NORTH PALM BEACH, FLORIDA as follows:
Section 1. The foregoing recitals are hereby ratified and incorporated herein.
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4110 Section 2. The Village of North Palm Beach urges citizens to carefully consider the potential
adverse consequences of Amendment 4 before voting in the November 2012 general election.
Section 3. The Village of North Palm Beach hereby expresses its opposition to proposed
Amendment 4 to the Florida Constitution and urges citizens to vote no on Amendment 4 on the
November 2012 general election ballot.
Section 4. The Village Council directs that a copy of this resolution shall be provided to the
Florida League of Cities, Inc. and other interested parties.
Section 5. This Resolution shall become effective immediately upon adop
AND ADOPTED THIS 11th DAY OF OCTOB• ' 201Aik
4111.40,
tl °a(Village Seal)"'1'a I�1`
)IVFI'EST•`': " '
t/; -71/ 1
VILLAGE CLERK
11111
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