Florida Amendment 1, Disregard Flood Resistance Improvements in Property Value Assessments Measure (2022)

Florida Amendment 1
Election date November 8, 2022
Topic Taxes
Status d Defeated
Type Constitutional amendment	Origin State legislature

Florida Amendment 1, the Disregard Flood Resistance Improvements in Property Value Assessments Measure, was on the ballot in Florida as a legislatively referred constitutional amendment on November 8, 2022. The measure was defeated.

A "yes" vote supported authorizing the state legislature to pass laws prohibiting flood resistance improvements to a home from being taken into consideration when determining a property's assessed value for property tax purposes.

A "no" vote opposed the amendment, thereby continuing to allow flood resistance improvements to a home to be taken into consideration when determining a property's assessed value for property tax purposes.

Supermajority requirement: A 60 percent supermajority vote was required for the approval of Amendment 1.

Election results

Florida Amendment 1
Result		Votes	Percentage
Yes		4,016,022	57.26%
No		2,997,158	42.74%

Results are officially certified.

Source

Overview

What would Amendment 1 have changed about the way property taxes are calculated?

See also: Text of measure

In Florida, property tax (millage) rates are set by counties, school districts, cities, and special districts. Homes in Florida are assessed at just value (market value), minus the homestead exemption. Every primary residence is eligible for a $25,000 homestead exemption. Another $25,000 homestead exemption is applied to homesteads that have an assessed value of more than $50,000 up to $75,000. The homestead exemption reduces the taxable value of a property.

The Florida Constitution allows the Florida State Legislature to pass laws prohibiting certain things from being considered when determining a property's assessed value for taxation. Since Florida voters approved Amendment 3 of 2008, home improvements made to increase wind damage resistance and the installation of solar or renewable energy sources are not considered when determining a property's assessed value. This amendment would have authorized the state legislature to pass laws prohibiting flood resistance improvements from being taken into consideration when determining a property's assessed value for property tax purposes. The amendment would have taken effect January 1, 2023, had it been approved.

The Florida House of Representatives Staff Analysis of the amendment said, "An area’s resistance to flood damage can be increased through mitigation strategies such as large structural public works projects, including dams, seawalls, and levees, as well as improvements made to individual properties, such as elevating structures, filling basements, and waterproofing. Mitigation can also include non-structural improvements, such as the maintenance of land to allow for stormwater runoff, waterproofing basements, installing check valves capable of preventing water backup, and elevating furnaces, heaters, and electrical panels.

Why was this measure on the ballot?

See also: Path to the ballot

This amendment was introduced as House Joint Resolution 1377 by Rep. Linda Chaney (R). The measure was passed unanimously in both chambers of the legislature. Chaney said, "Homeowners who are taking proactive measures to protect their property from flooding should not only be rewarded, but they should be incentivized."

The amendment was a part of the Always Ready legislation passed by the Florida State Legislature in 2021 to address flooding and sea level rises. Senate Bill 1954, titled Statewide Flooding and Sea Level Rise Resilience, was signed by Florida Governor Ron DeSantis (R) on May 12, 2021. The bill created the Resilient Florida Grant Program, which was designed to provide $100 million in grants per year to counties and municipalities for projects addressing flooding and sea level rise. Florida House Speaker Chris Sprowls (R) said, "Florida is home to 7 of the 10 cities with the largest property losses at risk from flooding. Sweeping legislation from the Florida House will dedicate $100 million each year, beginning in 2022-2023, to mitigate the impacts of flooding and sea level rise that would damage our homes, disrupt businesses and displace families and employees."

How is Florida impacted by flooding?

See also: Flooding in Florida

According to the Federal Emergency Management Agency (FEMA), 4.85 million home and property owners in Florida have made flood damage claims through FEMA from 2000 to 2020. A 2019 report of 18 states on the east coast from First Street Foundation, a flood risk research organization, found that Florida had the highest amount of property value losses due to tidal flooding caused by sea level rises, totalling $5.42 billion from 2005 to 2017. The top Florida five cities with the most losses were Miami Beach, Hollywood, Saint Petersburg, Fort Lauderdale, and Key Largo.

Text of measure

Ballot title

The ballot title was as follows:

“

LIMITATION ON THE ASSESSMENT OF REAL PROPERTY USED FOR RESIDENTIAL PURPOSES

”

Ballot summary

The ballot summary was as follows:

“

Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.

”

Constitutional changes

See also: Florida Constitution

The measure would have amended Section 4(i) of Article VII of the state constitution. It would have added a new section, Section 42, to Article XII. The following struck-through text would have been deleted and underlined text would have been added.

Note: Hover over the text and scroll to see the full text.

ARTICLE VII

SECTION 4(i):

(i) The legislature, by general law and subject to conditions specified therein, may prohibit the consideration of the following in the determination of the assessed value of real property:

(1) Any change or improvement to real property used for residential purposes made to improve the property's resistance to wind damage or to flood damage.

(2) The installation of a solar or renewable energy source device.

ARTICLE XII

SECTION 42:

Limitation on the assessment of real property used for residential purposes.—This section and the amendment to Section 4 of Article VII, authorizing the legislature to prohibit an increase in the assessed value of real property used for residential purposes as a result of any change or improvement made to improve the property's resistance to flood damage, shall take effect January 1, 2023.

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 13, and the FRE is 19. The word count for the ballot title is 11.

The FKGL for the ballot summary is grade level 29, and the FRE is -16. The word count for the ballot summary is 54.

Support

Supporters

Officials

• State Rep. Linda Chaney (R)
• Florida House Speaker Chris Sprowls (R)

Arguments

• State Rep. Linda Chaney (R): "Homeowners who are taking proactive measures to protect their property from flooding should not only be rewarded, but they should be incentivized."
• State Rep. Demi Busatta Cabrera (R): "Our regional efforts have led the way in responding to flooding and sea level rise, and we are committed to supporting them. No matter where you live in Florida. We want you to have the best information and innovation to address these problems."
• Florida House Speaker Chris Sprowls (R): "Florida is home to 7 of the 10 cities with the largest property losses at risk from flooding. Sweeping legislation from the Florida House will dedicate $100 million each year, beginning in 2022-2023, to mitigate the impacts of flooding and sea level rise that would damage our homes, disrupt businesses and displace families and employees. To meet the challenges of flooding and sea level rise, we must ensure that our communities are better prepared for the future. This legislation will protect Floridians, their homes, and the businesses that drive our growing economy. Together, we can build a stronger and more resilient Florida."
• State Sen. Ben Albritton (R): "The future of our state is at risk of flooding and sea level rise. These threats have the potential to impact our residents, their homes, and their businesses. Left unaddressed, consequences would be far-reaching, devastating infrastructure, tourism, and the entire economy."

Opposition

Opponents

Political Parties

• Brevard County Democratic Party
• Lake County Democratic Party
• Marion County Democratic Party
• Orange County Democratic Party
• Seminole County Democratic Party
• Sumter County Democratic Party
• Volusia County Democratic Party

Arguments

• Orange County Democratic Party Chair Wes Hodge: "It creates a special taxing class for beachside residents who typically tend to be affluent at the expense of residents who cannot afford these luxury prices."

Media editorials

See also: 2022 ballot measure media endorsements

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

Submit links to editor@ballotpedia.org.

Opposition

• Tampa Bay Times Editorial Board: "We get the point, especially with southwest Florida still reeling from the destruction of Hurricane Ian. Florida is uniquely threatened by extreme storms and sea level rise, dangers that will only increase over time. Offering an inducement for people to harden their properties could serve a broad public benefit, especially with more transplants moving to Florida every day. But this provision is overly broad. Allowing “any change or improvement” to qualify for a tax break is an invitation to abuse. Building a seawall on waterfront property — fine. Same with reinforcing doors or electrical systems. But what about renovating property, or adding floors to existing structures, or building decks or other accessories that have less to do with flood protection than enjoying life? Owners already have financial and personal incentives to improve their properties, and while the state has an interest in hardening against floods, putting a vague, tax-shifting mechanism in the state Constitution is not the way to promote it."
• Palm Beach Post Editorial Board: "Given what's occurred with the recent devastation of Hurricane Ian and Florida's continual need to address climate change, this amendment takes on a greater relevance that almost demands approval. Still, we don't believe this amendment belongs in the Florida Constitution, particularly when lawmakers can simply craft bills and budgets to do the same thing. Lawmakers should take this idea and make it a priority in the next legislative session, not embed it in the Constitution."
• Orlando Sentinel and South Florida Sun Sentinel Editorial Boards: "This amendment would allow the Legislature to keep flood prevention improvements from increasing tax assessments on private property. But it doesn’t limit the exempt value to what’s spent solely to keep water out. A seawall would be a straightforward application. But the amendment could conceivably allow someone to replace an old home on a lake with a more expensive one on stilts and claim that the entire additional value is exempt."

Campaign finance

See also: Campaign finance requirements for Florida ballot measures

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

Background

Property taxes in Florida

Property taxes in Florida are levied by counties, school districts, cities, and special district, which set millage rates. One mill is equal $1 per $1,000 of assessed value. Homes in Florida are assessed at just value (market value), less the homestead exemption. Every primary residence is eligible for a $25,000 homestead exemption. Another $25,000 homestead exemption is applied to homesteads that have an assessed value of more than $50,000 up to $75,000. The homestead exemption reduces the taxable value of a property. In Florida, other property tax exemptions may be granted for those with disabilities, those deployed on active military duty, disabled veterans, surviving spouses of veterans or first responders, and low-income citizens aged 65 or older.

"Save Our Homes" property valuation increase limits

See also: Florida Homestead Valuation Limit, Amendment 10 (1992)

Amendment 10 of 1992, a citizen initiative known as the "Save Our Homes Amendment", limited homestead property valuation increases for homes receiving a homestead exemption to a maximum of 3% annually. Voters approved the measure in a vote of 54% to 46%. The difference between the just value and the assessed value is referred to as the Save Our Homes (SOH) benefit.

Florida property value assessment limits for home improvements

See also: Florida Property Value Assessment Exemptions, Amendment 3 (2008) and Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 (August 2016)

Florida Amendment 3 of 2008 authorized the state legislature to provide that certain home improvements for residential properties could not be considered when determining a property's value for tax purposes. Such improvements included those made to increase resistance to wind damage and the installation of solar devices or renewable energy source devices. The measure was placed on the ballot by the Florida Taxation and Budget Reform Commission and was approved by a vote of 60.51% to 39.49%.

Amendment 4 of 2016 extended the property tax exemption for solar and renewable energy devices to commercial and industrial properties. It was approved by a vote of 72.62% to 27.38%.

Flooding in Florida

According to the Federal Emergency Management Agency (FEMA), 4.85 million home and property owners in Florida have made flood damage claims through FEMA from 2000 to 2020.

East coast property value losses due to flooding

According to a 2019 report of 18 east coast states from First Street Foundation, a flood risk research organization, Florida had the highest amount of property value losses due to tidal flooding caused by sea level rises, totaling $5.42 billion from 2005 to 2017. The top Florida five cities with the most losses were Miami Beach, Hollywood, Saint Petersburg, Fort Lauderdale, and Key Largo.

Flooding and natural disaster legislation, 2019-2020

The Federal Emergency Management Agency (FEMA) distributed $500 million to states ($33.6 million total and up to $600,000 per applicant), federally recognized tribal governments ($20 million total and up to $600,000 per applicant), and an estimated $446.4 million to be awarded in a nationwide competition. The grant program requires applicants to pay 25% of the project costs or 10% of the projected costs for small low-income communities. Grant funds could be used to "enhance the knowledge, skills, and expertise of the current workforce to expand or improve the administration of mitigation assistance, [. . .] increase resilience and public safety; reduce injuries and loss of life; and reduce damage and destruction to property, critical services, facilities, and infrastructure" and for management costs.

According to the National Conference of State Legislatures, 36 states considered 280 disaster mitigation bills in 2019, of which 31 states enacted 92 bills. In 2020, at least 36 states considered 338 such bills and had enacted at least 59 of them. Of the bills, 48 of them appropriated funds for mitigation activities for flood, wind, seismic and wildfire disasters.

Referred amendments on the ballot

See also: List of Florida ballot measures

In Florida, a total of 63 legislatively referred constitutional amendments appeared on the statewide ballot in Florida during even-numbered years between 1986 and 2020, of which, 47 were approved and 16 were defeated.

Florida referred amendments, 1986-2020
Total number	Annual average	Annual minimum	Annual maximum	Approved		Defeated
				#	%	#	%
63	3.71	0	11	47	74.60	16	25.40

Path to the ballot

See also: Amending the Florida Constitution

To put a legislatively referred constitutional amendment before voters, a 60 percent vote is required in both the Florida State Senate and the Florida House of Representatives.

This amendment was introduced as House Joint Resolution 1377 by Rep. Linda Chaney (R) on February 26, 2021. The amendment was passed by the House on April 21, 2021, by a vote of 118-0 with two Republican representatives absent or not voting and in the Senate by a vote of 40-0 on April 26, 2021.

Vote in the Florida House of Representatives April 21, 2021
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 72  a
	Yes	No	Not voting
Total	118	0	2
Total percent	98.33%	0.00%	1.67%
Democrat	42	0	0
Republican	76	0	2

Vote in the Florida State Senate April 26, 2021
Requirement: Three-fifths (60 percent) vote of all members in each chamber
Number of yes votes required: 24  a
	Yes	No	Not voting
Total	40	0	0
Total percent	100.00%	0.00%	0.00%
Democrat	16	0	0
Republican	24	0	0

How to cast a vote

See also: Voting in Florida

Click "Show" to learn more about voter registration, identification requirements, and poll times in Florida.

How to cast a vote in Florida

Poll times In Florida, all polls are open from 7:00 a.m. to 7:00 p.m. local time. Florida is divided between the Eastern and Central time zones. An individual who is in line at the time polls close must be allowed to vote. Registration requirements Check your voter registration status here. To vote in Florida, one must be at least 18 years of age, a citizen of the United States, and a legal resident of Florida and the county in which he or she intends to vote. Pre-registration is available beginning at 16 years of age. Voters may retrieve registration applications at the following locations: Local elections offices Public assistance agencies Disability services agencies Independent living centers Military recruitment offices Public libraries Drivers license office Tax collector's office The office of any entity authorized by the Florida Fish and Wildlife Conservation Commission to issue fishing, hunting, or trapping permits A registration form is also available online. The form can be printed and submitted via mail. Click here to find your county Supervisor of Elections. Automatic registration Florida does not practice automatic voter registration. Online registration See also: Online voter registration Florida has implemented an online voter registration system. Residents can register to vote by visiting this website. Voters may also apply for or modify their voter registration status while renewing their driver's license through the Florida Department of Highway Safety and Motor Vehicles’ online renewal system here. Same-day registration Florida does not allow same-day voter registration. Residency requirements To register to vote in Florida, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Florida does not require proof of citizenship for voter registration. An individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, "it is a 3rd degree felony to submit false information." All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The page Voter Information Lookup, run by the Florida Department of State, allows residents to check their voter registration status online. Voter ID requirements Florida requires voters to present photo identification with a signature while voting. The following list of accepted ID was current as of July 2024. Click here for the Florida Secretary of State's page on accepted ID to ensure you have the most current information. Florida driver’s license Florida identification card issued by the Department of Highway Safety and Motor Vehicles United States passport Debit or credit card Military identification Student identification Retirement center identification Neighborhood association identification Public assistance identification Veteran health identification card issued by the United States Department of Veterans Affairs License to carry a concealed weapon or firearm issued pursuant to s. 790.06 Employee identification card issued by any branch, department, agency, or entity of the federal government, the state, a county, or a municipality A voter who presents an ID without a signature must show a second form of identification that includes the voter’s signature.

See also

2022 measures

• 2022 ballot measures
• Property taxes on the ballot

Florida

• Florida ballot measures
• Florida ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• House Joint Resolution 1377 (2021)