Florida Amendment 3, Tax Exemptions for Disabled First Responders Measure (2016)

Florida Amendment 3
Election date November 8, 2016
Topic Taxes
Status a Approved
Type Constitutional amendment	Origin State legislature

2016 measures
August 30
Amendment 4 a
November 8
Amendment 1 d
Amendment 2 a
Amendment 3 a
Amendment 5 a
Polls
Voter guides
Campaign finance
Signature costs

The Florida Tax Exemptions for Disabled First Responders Amendment, also known as Amendment 3, was on the November 8, 2016, ballot in Florida as a legislatively referred constitutional amendment. It was approved.

A "yes" vote supported providing property tax exemptions to first responders who have been permanently disabled in the line of duty.

A "no" vote opposed this proposal to provide property tax exemptions for first responders disabled in the line of duty.

Going into the election, this type of property tax break was applicable only to surviving spouses of first responders or members of the military who were killed in the line of duty.

For a constitutional amendment to be enacted in Florida, it must win a supermajority vote of 60 percent of those voting on the question, according to Section 5 of Article XI. This requirement was established via Amendment 3 in 2006.

Election results

Amendment 3
Result		Votes	Percentage
a Yes		7,495,226	83.78%
No		1,451,074	16.22%

Election results from Florida Division of Elections

Text of measure

Ballot title

The ballot title was:

“

TAX EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED FIRST RESPONDERS.

”

Ballot summary

The ballot summary was:

“

Proposing an amendment to the State Constitution to authorize a first responder, who is totally and permanently disabled as a result of injuries sustained in the line of duty, to receive relief from ad valorem taxes assessed on homestead property, if authorized by general law. If approved by voters, the amendment takes effect January 1, 2017.

”

Constitutional changes

See also: Article VII of the Florida Constitution and Article XII of the Florida Constitution

Amendment 3 was designed to amend Section 6(f) of Article VII and to add a new section to Article XII of the Florida Constitution. The full text of the constitutional changes are below:

Amending Section 6(f) of Article VII and adding Article XII

[...] (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 tothe: (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: a."first responder" means a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic, and the term. b. "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 Tax exemption for totally and permanently disabled first responders.—The amendment to Section 6 of Article VII relating to relief from ad valorem taxes assessed on homestead property for first responders, who are totally and permanently disabled as a result of injuries sustained in the line of duty, takes effect January 1, 2017.

Full text

The full text can be read here.

Support

The bill was sponsored by Rep. Larry Metz (R-32).

Arguments

The James Madison Institute said the following about supporter arguments for Amendment 3:

“

Those supporting this amendment would make the case that it is imperative to recognize the sacrifice our first responders give in the line of duty protecting our liberties and way of life. The State of Florida and its citizens are, by the very nature of the services performed by first responders, forever in debt for the sacrifice so many men and women make. One mechanism that our state can collectively express our appreciation is through the passage of Amendment 3, granting property tax relief. Following such a traumatic experience in the service of our state, it is argued by those supporting the amendment that Florida should repay that debt through passage of this amendment.

”

Opposition

Ballotpedia did not find information on a formal opposition campaign for Amendment 3. Please send any information about opposition to editor@ballotpedia.org.

Arguments

The James Madison Institute said the following about opponent arguments regarding Amendment 3:

“

Opponents of Amendment 3 will argue the establishment of a tax exemption for one’s property separates taxpayers based simply on occupation. Opponents claim all taxpayers should be treated consistently and objectively with respect to taxation. With respect to a concept such as property tax rates and exemptions – the better solution would be to have rates set at as low as possible for all taxpayers, rather than disparate treatment dependent upon job categories.

”

Media editorials

Support

• The Herald-Tribune editorial board wrote the following in support of Amendment 3:

“

Amendment 3 would “authorize a first responder, who is totally and permanently disabled as a result of an injury sustained in the line of duty, to receive relief from ad valorem taxes assessed on homestead property.” The proposal would honor the sacrifices that police officers, firefighters and other first responders make to serve and protect their fellow citizens. We recommend voting YES for Amendment 3.

”

The Herald-Tribune published another editorial in support of Amendment 3 on October 24, 2016.

• The Cape Coral Daily Breeze editorial board wrote the following:

“

Given that the voters have already mandated special consideration for the families of first responders in the case of death, it's difficult to oppose an extention to those who are totally and permanently disabled. But let us provide a caveat here to our YES recommendation: The state Legislature needs to narrowly define "totally and permanently disabled" to an inability to be gainfully employed - that's what "totally," means. [...] With this in mind we are comfortable with a YES vote for Amendment 3.

”

• The Miami Herald editorial board wrote the following:

“

This amendment adds first responders who become permanently disabled in the line of duty to the list of people who get an exemption from property taxes. Police, firefighters and paramedics already are covered by current law. Yes, this represents a loss of revenue for the state, but it’s the right thing to do for these public servants. We recommend YES on Amendment 3.

”

• The Ocala Star Banner wrote the following:

“

Property tax relief is a small way for the public to show its appreciation for first responders who are severely injured in carrying out their duties on our behalf. Currently, only widowed spouses of these public servants are eligible for a tax exemption. We recommend voting YES.

”

• The Tallahassee Democrat wrote the following about Amendment 3 and Amendment 5:

“

At the end of a long ballot, casting votes on hotly contested issues ranging from president to medical marijuana, there will be a predictable trailing-off of public interest. That should augur well for passage of Amendments 3 and 5, letting them get 60 percent of a smaller electorate, but there’s always a danger that people vote “no” when they don’t understand or care much about a referendum. The Democrat recommends a “Yes” vote on these uncontested, but important, tax breaks for first responders and elderly Floridians.

”

Opposition

• The Tampa Bay Times editorial board argued the following in opposition to Amendment 3:

“

The sacrifices made by first responders are without question, and they should be honored for their service. But each new exemption shifts the burden to the rest of the state's taxpayers to provide revenue for local governments and public schools. Instead of carving out more and more exemptions, lawmakers should be working to make the tax system fairer for everyone.

”

Campaign finance

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

As of January 30, 2017, there were no political action committees registered in support of or opposition to Amendment 3.

Polls

Florida Amendment 3 (2016)
Poll	Support	Oppose	Undecided	Margin of error	Sample size
St. Leo University 10/22/16 - 10/26/16	75.4%	13.4%	11.2%	+/-3	1,028
Florida Chamber of Commerce/Cherry Communications 9/15/16 - 9/20/16	85%	7%	8%	+/-4	617
AVERAGES	80.2%	10.2%	9.6%	+/-3.5	822.5
Note: The polls above may not reflect all polls that have been conducted in this race. Those displayed are a random sampling chosen by Ballotpedia staff. If you would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org.

Path to the ballot

See also: Amending the Florida Constitution

Amendment 3 was introduced in the Florida House of Representatives on December 18, 2015. It passed the House unanimously on February 11, 2016, and the Senate unanimously on March 9, 2016.

House vote

February 11, 2016

FL HB 1009 House vote
Result		Votes	Percentage
a Yes		114	100.00%
No		0	0.00%

Senate vote

March 9, 2016

FL HB 1009 Senate Vote
Result		Votes	Percentage
a Yes		39	100.00%
No		0	0.00%

Florida Constitution
Preamble
Articles
I • II • III • IV • V • VI • VII • VIII • IX • X • XI • XII

State profile

Demographic data for Florida
	Florida	U.S.
Total population:	20,244,914	316,515,021
Land area (sq mi):	53,625	3,531,905
Race and ethnicity**
White:	76%	73.6%
Black/African American:	16.1%	12.6%
Asian:	2.6%	5.1%
Native American:	0.3%	0.8%
Pacific Islander:	0.1%	0.2%
Two or more:	2.4%	3%
Hispanic/Latino:	23.7%	17.1%
Education
High school graduation rate:	86.9%	86.7%
College graduation rate:	27.3%	29.8%
Income
Median household income:	$47,507	$53,889
Persons below poverty level:	19.8%	11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Florida. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Florida

Florida voted Republican in five out of the seven presidential elections between 2000 and 2024.

Pivot Counties (2016)

Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, four are located in Florida, accounting for 1.94 percent of the total pivot counties.

Pivot Counties (2020)

In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Florida had three Retained Pivot Counties and one Boomerang Pivot County, accounting for 1.66 and 4.00 percent of all Retained and Boomerang Pivot Counties, respsectively.

More Florida coverage on Ballotpedia

• Elections in Florida
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• Public policy in Florida
• Endorsers in Florida
• Florida fact checks
• More...

Related measures

2016

Taxes measures on the ballot in 2016
State	Measures
North Dakota	North Dakota Tobacco Tax Increase, Initiated Statutory Measure 4 d
Washington	Washington State-Provided Campaign Financing Funded by a Non-Resident Sales Tax, Initiative 1464 d
Washington	Washington Modifying Tax Exemption Criteria for Alternative Fuel Vehicles, Advisory Vote 15 d
Washington	Washington Taxation of Stand-Alone Dental Plans, Advisory Vote 14 d
Missouri	Missouri 60 Cent Cigarette Tax, Constitutional Amendment 3 d
Illinois	Illinois Transportation Taxes and Fees Lockbox Amendment a
Florida	Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 a
Nevada	Nevada Medical Equipment Sales Tax Exemption, Question 4 a
Oregon	Oregon Business Tax Increase, Measure 97 d
Colorado	Colorado Tobacco Tax Increase, Amendment 72 d
Missouri	Missouri 23 Cent Cigarette Tax, Proposition A d
Maine	Maine Tax on Incomes Exceeding $200,000 for Public Education, Question 2 a
New Jersey	New Jersey Dedication of All Gas Tax Revenue to Transportation, Public Question 2 (2016) a
Oklahoma	Oklahoma One Percent Sales Tax, State Question 779 d
Utah	Utah Amendment C, Tax Exemptions for Property Leased By State Measure d
Florida	Florida Property Tax Exemptions for Senior Citizens, Amendment 5 a

Recent news

The link below is to the most recent stories in a Google news search for the terms Florida tax exemptions for first responders amendment 2016. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Florida Amendment 3, Tax Exemptions for Disabled First Responders Measure (2016) - Google News

See also

Suggest a link

• Florida 2016 ballot measures
• 2016 ballot measures
• Florida Legislature
• List of Florida ballot measures

External links

• Proposed Constitutional Amendments to be voted on November 8, 2016 (Voter Guide)

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