Agenda Item 6AAGENDA ITEM # 6A
OCTOBER 8, 20I2
RESOLUTION NO. 12-15
A RESOLUTION OF THE CITY OF ATLANTIC BEACH, FLORIDA CONCERNING
AMENDMENT 4 TO THE FLORIDA CONSTITUTION WHICH, IF ADOPTED, WOULD
CREATE ADDITIONAL INEQUITIES IN FLORIDA'S TAX SYSTEM BY GRANTING
CERTAIN TAX BREAKS TO SOME TAXPAYERS AT THE EXPENSE OF OTHER
TAXPAYERS.
WHEREAS, a proposed constitutional amendment sponsored by the Florida Legislature will be
placed on the 2012 general election ballot as "Amendment 4 "; and
WHEREAS, this proposed constitutional change reduces the current assessment limitation on non-
homestead real property from 10 percent to 5 percent; and
WHEREAS, the proposed amendment grants first -time homesteaders an additional homestead
exemption equal to 50 percent of the just value of the property up to the county median home value; and
WHEREAS, the proposed amendment creates a provision that allows the Legislature by general law
to prohibit increases in the assessed value of homestead property if the just value of the property decreases;
and
WHEREAS, Amendment 4 creates inequities for non- homestead properties by allowing identical
properties to be taxed differently, and Amendment 4 extends the sunset provision already in the Florida
Constitution from 2019 to 2023, which allows these inequities to be in place longer; and
WHEREAS, Amendment 4 shifts the tax burden to new or growing businesses, creating an unfair
disadvantage for new businesses that would have to pay higher property taxes than their more established
counterparts; and
WHEREAS, the non - homestead assessment cap reduction and the first -time homesteader provision
apply to city and county taxes and not to school property taxes; and
WHEREAS, over the last few years, several property tax initiatives, including additional homestead
exemptions, Save Our Homes portability and statutory millage caps, have also contributed to the unequal
treatment of Florida's taxpayers; and
WHEREAS, there are estimates of the total tax impact of Amendment 4 of $1.6 billion
cumulatively over a four -year period beginning in 2013 -2014, with approximately $447 million borne by
cities.
NOW, THEREFORE BE IT RESOLVED by the Commission of the City of Atlantic Beach,
Florida:
Section 1 . That the City of Atlantic Beach, Florida will evaluate the impact Amendment 4 may have
on its property taxes.
Section 2 . That the City of Atlantic Beach, Florida urges its residents to carefully consider the
potential adverse consequences of Amendment 4 before voting in the November 2012 general election.
AGENDA ITEM # 6A
OCTOBER 8, 2012
Section 3 . That a copy of this Resolution be provided to the Florida League of Cities, Inc. and other
interested parties.
PASSED AND ADOPTED by the City Commission of the City of Atlantic Beach, Florida on this
8'' day of October 2012.
MIKE BORNO
Mayor
APPROVED AS TO FORM:
ALAN C. JENSEN, ESQUIRE
City Attorney
ATTEST:
DONNA L. BARTLE, CMC, City Clerk