Florida Amendment 6 (2008)

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Florida Amendment 6, or the Assessment of working waterfront property based upon currenty use, is a proposed amendment to the state constitution.

The measure was placed on the ballot on April 28, 2008, by the Florida Taxation and Budget Reform Commission (TBRC), along with six other tax-and-budget ballot measures.

Election results

Florida Amendment 6:
Votes Percentage
Yes 4,705,966 70.5%
No 1,972,470 29.5%
Total votes 6,678,436 100%

Results according to the Florida Department of State[1]

Specific Provisions

This measure provided for the ad valorem tax assessment of waterfront property to be based on its current use. This includes land used primarily for commercial fishing purposes, land used for vessel launches to which the public has access, marinas and drystacks that are open to the public, water-dependent marine manufacturing facilities, and marine vessel construction and repair facilities.

The measure was placed on the ballot on April 28, 2008, by the Florida Taxation and Budget Reform Commission (TBRC), along with six other tax-and-budget ballot measures.

Supporters

Arguments in Support

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.[2]
  • This measure may reduce property taxes on working waterfront properties and thereby reduce pressure to sell those properties to developers.[2]
  • 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).

Opponents

Arguments in Opposition

Notable arguments made in opposition to the measure included:

  • Local revenues would suffer.[2]
  • The measure allows the Legislature to define terms and impose conditions and limitations on any tax break working waterfront owners receive.[2]

See also

External Links

References

  1. Florida Department of State
  2. 2.0 2.1 2.2 2.3 League of Women Voters Tallahassee: "2008 State Ballot Initiatives"

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