Florida Amendment 2, Homestead Property Tax Exemption for Previously Deployed Military Members Amendment (2010)

Florida Amendment 2
Election date November 2, 2010
Topic Property and Taxes
Status Approved
Type Legislatively referred constitutional amendment	Origin State legislature

Florida Amendment 2 was on the ballot as a legislatively referred constitutional amendment in Florida on November 2, 2010. It was approved.

A “yes” vote supported providing for an additional homestead property tax exemption for military members who were deployed in the previous year.

A “no” vote opposed providing for an additional homestead property tax exemption for military members who were deployed in the previous year.

Election results

Florida Amendment 2
Result		Votes	Percentage
Yes		3,936,526	77.82%
No		1,122,053	22.18%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Amendment 2 was as follows:

“

Proposing an amendment to the State Constitution to require the Legislature to provide an additional homestead property tax exemption by law for members of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard who receive a homestead exemption and were deployed in the previous year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the Legislature. The exempt amount will be based upon the number of days in the previous calendar year that the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the Legislature. The amendment is scheduled to take effect January 1, 2011.

”

Full Text

The full text of this measure is available here.

Constitutional changes

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

Section 3. Taxes; exemptions.--

(a) All property owned by a municipality and used exclusively by it for municipal or public purposes shall be exempt from taxation. A municipality, owning property outside the municipality, may be required by general law to make payment to the taxing unit in which the property is located. Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation.

(b) There shall be exempt from taxation, cumulatively, to every head of a family residing in this state, household goods and personal effects to the value fixed by general law, not less than one thousand dollars, and to every widow or widower or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars.

(c) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant community and economic development ad valorem tax exemptions to new businesses and expansions of existing businesses, as defined by general law. Such an exemption may be granted only by ordinance of the county or municipality, and only after the electors of the county or municipality voting on such question in a referendum authorize the county or municipality to adopt such ordinances. An exemption so granted shall apply to improvements to real property made by or for the use of a new business and improvements to real property related to the expansion of an existing business and shall also apply to tangible personal property of such new business and tangible personal property related to the expansion of an existing business. The amount or limits of the amount of such exemption shall be specified by general law. The period of time for which such exemption may be granted to a new business or expansion of an existing business shall be determined by general law. The authority to grant such exemption shall expire ten years from the date of approval by the electors of the county or municipality, and may be renewable by referendum as provided by general law.

(d) Any county or municipality may, for the purpose of its respective tax levy and subject to the provisions of this subsection and general law, grant historic preservation ad valorem tax exemptions to owners of historic properties. This exemption may be granted only by ordinance of the county or municipality. The amount or limits of the amount of this exemption and the requirements for eligible properties must be specified by general law. The period of time for which this exemption may be granted to a property owner shall be determined by general law.

(e) By general law and subject to conditions specified therein, twenty-five thousand dollars of the assessed value of property subject to tangible personal property tax shall be exempt from ad valorem taxation.

(f) There shall be granted an ad valorem tax exemption for real property dedicated in perpetuity for conservation purposes, including real property encumbered by perpetual conservation easements or by other perpetual conservation protections, as defined by general law.

(g) By general law and subject to the conditions specified therein, each person who receives a homestead exemption as provided in section 6 of this article; who was a member of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard; and who was deployed during the preceding calendar year on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature shall receive an additional exemption equal to a percentage of the taxable value of his or her homestead property. The applicable percentage shall be calculated as the number of days during the preceding calendar year the person was deployed on active duty outside the continental United States, Alaska, or Hawaii in support of military operations designated by the legislature divided by the number of days in that year. Section 31. Additional ad valorem tax exemption for certain members of the armed forces deployed on active duty outside of the United States.

Media editorial positions

See also: Endorsements of Florida ballot measures, 2010

Support

• The Bradenton Herald supported the proposed measure. The editorial board said, "For all they endure in defense of the nation, military personnel merit this small measure of payback and thanks. We recommend a yes vote on Amendment 2."

• Florida Today supported Amendment 2. "The measure isn’t perfect. It would take an estimated $13 million annually in revenue from cash-strapped counties and localities. And it creates another unfair loophole in Florida’s Swiss-cheese tax code because military men and women who don’t own a home won’t qualify. Nonetheless, Florida service members putting their lives on the line in Iraq, Afghanistan and elsewhere deserve the break. Vote “yes” on Amendment 2," said the editorial board.

• The Northwest Daily News supported Amendment 2. The editorial board said, "We believe that some tax breaks are better than no tax breaks. We also believe that tax breaks can be an effective way to lure new industry — and, yes, to show appreciation to military personnel for their sacrifices. So we recommend a YES vote on Amendment 2, while hoping area politicians won’t use it as an excuse to dig deeper into our wallets."

• The Gainesville Sun supported Amendment 2. "With conflicts still raging on two fronts, these past several years have been especially tough on members of the military. A modest property tax break seems the least we can do for our fellow Floridians in uniform," said the editorial board.

• The Pensacola News Journal supported Amendment 2. In an editorial, the board said, "With the apparent endless demands for U.S. military intervention around the world, it's a small thing we can do to make life easier for our men and women in uniform."

• The Orlando Sentinel supported the measure. "Not much to oppose here. It would give military personnel a property tax exemption on their homes while deployed overseas. It might cost $13 million or so, but most everyone thinks that's a fair price for the sacrifices soldiers make when they're gone. So do we. We recommend a YES vote on Amendment 2," said the editorial board.

• The (Panama City) News Herald said, "Military personnel deployed overseas are making enormous sacrifices for their country. This is a small way to help repay them and their families."

• The Naples Daily News said, "With so much turmoil around the globe, and with Florida being home for so many of our troops and their families, this ought to be a small token of our appreciation that everyone can endorse."

• The South Florida Sun-Sentinel said, "The Sun Sentinel Editorial Board recommends a "yes" vote on Amendment 2, which would make a constitutional change awarding an additional homestead tax break to deployed military personnel."

• The Florida Times-Union said, "Amendment 2 would say a lot about Floridians' feelings toward the military. The larger the margin of passage, the stronger that message becomes. Let's send a loud message at the ballot box."

• Creative Loafing's Irreverent View said, "Until such time as we reform the tax code and stop pandering to special interest groups, there isn’t a more-deserving special interest than our deployed military personnel. God bless our soldiers."

• The Ledger said, "With conflicts on two fronts, and a poor economy at home, this is a modest tax break. The Ledger recommends a Yes vote on Amendment 2."

Opposition

• The St. Petersburg Times was opposed to Amendment 2. In an editorial, the board said, "Floridians who are serving their country in the military during times of war should be honored. This is not the fairest way to do it. The Times recommends a "no" vote on Amendment 2."

• The Palm Beach Post was opposed to the proposed measure. In an editorial the board said, "The language of Amendment 2 is too vague. The Legislature would decide who got the tax break and who didn't. Why not all of them?...We're for helping the troops, but the priority should be to reform Florida's tax system for all Floridians. Amendment 2 would make the system worse."

Path to the ballot

See also: Amending the Florida Constitution

A 60% vote is required during one legislative session for the Florida State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 51 votes in the Florida House of Representatives and 18 votes in the Florida State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot. Amendments on the ballot must be approved by 60% of voters to pass.

See also

2010 Measures

• 2010 Measures
• Taxes on the ballot
• Property on the ballot
• 2010 legislative sessions

Florida

• Florida ballot measures
• Florida ballot measure laws

News and analysis

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

External links

• Florida Division of Elections, "Initiatives / Amendments / Revisions Database"