Resolution No. 08-02RESOLUTION NO. 08-02
A RESOLUTION OF THE CITY OF ATLANTIC BEACH URGING CITIZENS
TO CONSIDER THE CONSEQUENCES OF THE PROPOSED
CONSTITUTIONAL AMENDMENT CONCERNING PROPERTY TAXES THAT
WILL APPEAR ON THE JANUARY 29, 2008 BALLOT; OPPOSING SAID
PROPOSAL FOR REASONS STATED HEREIN; SUPPORTING A
CONSTITUTIONAL AMENDMENT PROHIBITING UNFUNDED STATE
MANDATES IN ORDER TO REDUCE PROPERTY TAXES; SUPPORTING A
PROHIBITION ON THE STATE'S PRACTICE OF ALLOWING LOCAL
SCHOOL BOARDS TO INCREASE PROPERTY TAXES; AND URGING THE
FLORIDA TAXATION AND BUDGET REFORM COMMISSION TO DEVELOP
MEASURES CONSISTENT WITH THIS RESOLUTION
WHEREAS, the City of Atlantic Beach supports property tax reform because the current
property tax structure created by the state and imposed on cities is unfair and unsustainable
because certain property tax payers are forced to assume tax burdens that, in fairness, should be
borne by the owners of all types of properties, and similarly situated homeowners are treated
differently for purposes of ad valorem taxation, and
WHEREAS, the City of Atlantic Beach supports a tax structure that is fair and equitable
for all property owners, is competitively neutral and allows cities the flexibility to provide
adequate services to their citizens, and
WHEREAS, the state legislature continues to force cities to raise property taxes to fund
state initiatives at the expense of services to their citizens; that is, the state continues to place
"unfunded state mandates" on cities, and
WHEREAS, the state continues to shift its constitutional responsibility to adequately
fund public education to local school districts by forcing school boards to increase their
"required local effort"; that is the state continues to force the school board to raise property taxes
as a condition to the receipt of state revenues, and
WHEREAS, the state has proposed an amendment to Florida's constitution that
increases the homestead exemption, permits the portability of Save Our Homes, provides a
$25,000 exemption from the tangible personal property tax and places a 10% per year
assessment limitation on non-homesteaded properties, and
WHEREAS, this proposal compounds the disparities and inequities embedded in the
current property tax structure and in current appraised values and ignores the dramatic influence
"unfunded state mandates" and the state shifting of its educational funding responsibility have
had on property tax increases, and
WHEREAS, the fiscal impact of the amendment is unknown, and thus the proposal fails
to adequately inform citizens of its impact on their essential services, including education and
public safety.
NOW THEREFORE, be it resolved by the City Commission of the City of Atlantic
Beach as follows:
SECTION 1. The Atlantic Beach City Commission urges city residents to understand
that the proposed amendment will compound existing disparities and inequities for Florida
property tax payers and fails to resolve the disparities and inequities in appraised values.
SECTION 2. The City Commission urges residents to consider the fact that the
proposed amendment ignores the dramatic influence of unfunded state mandates and the state's
shifting of its educational funding responsibility have had on property tax increases.
SECTION 3. The City Commission urges the residents to consider the impact of a
proposed amendment to the constitution for which the fiscal consequences are unknown.
SECTION 4. The City Commission opposes the proposal scheduled to appear on the
January 29, 2008 ballot because it fails to resolve the disparities and inequities embedded in the
existing property tax structure and in current appraised values and fails to address unfunded state
mandates and the state's practice of requiring local school boards to increase school property
taxes.
SECTION 5. The Atlantic Beach City Commission supports an amendment to the state
constitution that prohibits "unfunded state mandates" and requires the savings derived there from
to reduce property taxes.
SECTION 6. The Atlantic Beach City Commission supports a prohibition on the state's
existing practice of requiring local school boards to increase school property taxes to fulfill the
state's constitutional obligation to adequately fund public education.
SECTION 7. The Atlantic Beach City Commission urges the Florida Taxation and
Budget Reform Commission to develop meaningful and comprehensive tax reform measures that
are consistent with this resolution.
PASSED AND ADOPTED by the City of Atl ~c ach, this 14~' Day of January 2008.
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ATT T:
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DONNA L. BUSSEY, CMC
City Clerk
ro ed as to form and correctness:
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A C. JENSEN, ESQUIRE
i Attorney