Florida Waterfront Property Tax Assessment, Amendment 6 (2008)
- The amendment modified Article VII, Section 4 and added a new section to Article XII of the Florida Constitution to provide for the assessment of certain waterfront property based upon their current use.
- The measure was placed on the ballot on April 28, 2008, by the Florida Taxation and Budget Reform Commission (TBRC), along with four other tax-and-budget ballot measures.
|Florida Amendment 6 (2008)|
Election Results via: Florida Department of State Division of Elections
Text of measure
The ballot title read:
|“||ASSESSMENT OF WORKING WATERFRONT PROPERTY BASED UPON CURRENT USE||”|
The ballot summary read:
|“||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.||”|
The text of the amendment can be read in the ballot pamphlet.
Notable arguments made in support of the measure included:
- 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.
- Amendment 6 would apply a "current use" assessment method for working waterfront property. This would be used in place of a "highest and best use" assessment system, which can mean high assessments for small businesses (e.g., fisheries) if their property could be used for other, more expensive purposes (e.g., luxury condos).
Notable arguments made in opposition to the measure included:
- 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.
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- Florida Department of State
- "PROPOSED CONSTITUTIONAL AMENDMENTS TO BE VOTED ON NOVEMBER 4, 2008 NOTICE OF ELECTION," Florida Department of State, Division of Elections
- Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.
- League of Women Voters Tallahassee: "2008 State Ballot Initiatives"
- Florida Senate, "ASSESSMENT OF WORKING WATERFRONT PROPERTY--IMPLEMENTATION OF CONSTITUTIONAL AMENDMENT APPROVED IN NOVEMBER 2008," accessed February 1, 2014
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