Broward County Property
Appraiser Lori Parrish Answers Your Questions…
“Property Tax Related Ballot
Measures for 2016!”
Dear Lori:
I read in the Sun-Sentinel that the State Legislature
passed a few property tax related measures that will appear in our election
ballot this year. How and where can I obtain some information regarding
these proposals?
S.G., Fort Lauderdale, FL (via
email)
Everything related to property
taxation in Florida originates in the State Constitution and the Laws of
Florida. Changes to the Florida Constitution require an amendment
proposed by a joint resolution of the Florida Legislature, citizens’ initiative
process, constitutional revision commission, or taxation and budget
commission. Proposed amendments appear on the ballot and require 60%
approval from the voters to pass and become law (Florida Constitution, Article
XI, Section 5(e).
This legislative session, the
Florida Legislature approved three different questions relating to property
taxation will appear on our 2016 ballots. On August 30, 2016, the first
ballot question will be Amendment 4 - Florida Tax Exemption for Renewable
Energy. The measure would exempt the value of solar energy devices in
commercial and industrial properties from taxation. The tax exemption
would begin in 2018 and continue for 20 years. Florida currently has a
similar measure for residential property, but this would expand the provision
to commercial properties. The Broward County Property Appraiser’s office does
not value renewable energy source devices as real property improvements.
The final two questions will appear
on the November 8, 2016 general election ballot. Amendment 3, the Florida
Tax Exemption for First Responders Measure, would authorize a first responder,
who is totally and permanently disabled as a result of injuries sustained in
the line of duty, to receive a full exemption of ad valorem taxes assessed on his/her
Homestead property. Currently, this type of property tax relief is
applicable only to surviving spouses of first responders or members of the
military who have died in the line of duty.
The final question, which
will also appear on the November 8, 2016 ballot is Amendment 5, the Florida
Property Tax Break for Senior Citizens Measure. Under current Florida Law
cities and counties may offer a Long Term Low-Income Senior Exemption equal to
the assessed value of the property to any senior aged 65 or over; whose
homesteaded property has a just value of less than $250,000; and has been
his/her permanent residence for at least 25 years; and whose household adjusted
gross income does not exceed $28,482. Amendment 5 simply amends the
existing Long-Term Low Income Senior Exemption to allow the senior to continue
receiving the exemption even if his/her property’s just value rises above
$250,000 due to either changes in the market or because of additions or
improvements made to the property. Currently five cities in Broward
County offer the Long-Term Low Income Senior’s Additional Homestead
Exemption. These cities are Miramar, Oakland Park, Pompano Beach, Dania
Beach and Sunrise.
For further information on these
questions and other changes to state law, please visit our website at www.bcpa.net and “click” on the “Legislative” page, or contact our Customer
Service Department at 954.357.6830.
Sincerely,
Lori Parrish, CFA
If you have a question for Lori, please email her at lori@bcpa.net or write to her at the Broward
County Property Appraiser’s Office, 115 South Andrews Avenue, Room 111, Fort
Lauderdale, FL 33301. (5/16)
Robert
L. Wolfe, Jr. CFE
Community Outreach Specialist II
954.357.6871 – office
954.357.8474 – fax
954.445.5732 – cell
Community Outreach Specialist II
954.357.6871 – office
954.357.8474 – fax
954.445.5732 – cell
rwolfe@bcpa.net
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