Miami-Dade Legislative Item
File Number: 040831
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File Number: 040831 File Type: Resolution Status: Adopted
Version: 0 Reference: R-473-04 Control: Budget and Finance Committee
File Name: REQUEST FL LEG. TO INCREASE HMSTD EXEMPT. TO $50K Introduced: 3/24/2004
Requester: NONE Cost: Final Action: 4/13/2004
Agenda Date: 4/13/2004 Agenda Item Number: 10A14
Notes: Title: RESOLUTION URGING ADOPTION BY THE 2004 FLORIDA LEGISLATURE OF A JOINT RESOLUTION INCREASING THE AD VALOREM HOMESTEAD EXEMPTION TO $50,000 WITH IMPLEMENTATION STAGGERED OVER THE NEXT FOUR YEARS
Indexes: AD VALOREM TAX
  HOMESTEAD EXEMPTION
  LEGISLATURE
Sponsors: Rebeca Sosa, Prime Sponsor
  Jose "Pepe" Diaz, Co-Sponsor
  Jimmy L. Morales, Co-Sponsor
  Dennis C. Moss, Co-Sponsor
  Bruno A. Barreiro, Co-Sponsor
  Sen. Javier D. Souto, Co-Sponsor
Sunset Provision: No Effective Date: Expiration Date:
Registered Lobbyist: None Listed


Legislative History

Acting Body Date Agenda Item Action Sent To Due Date Returned Pass/Fail

Board of County Commissioners 4/13/2004 10A14 Adopted P
REPORT: Commissioner Sosa spoke in support of the foregoing proposed resolution which provided for an increase in the ad valorem homestead exemption to $50,000 with implementation staggered over the next four years. Commissioner Sosa stated that the last increase to homestead exemption was made 22 years ago in 1982. Commissioner Sosa stated that implementation of the proposed increase should be structured in a way that the fiscal impact it created did not affect the community with increased millage rates. Commissioner Souto asked to be added as a co-sponsor of the foregoing item. Discussion ensued among Board members in connection with the foregoing item and concern was expressed that if the Homestead Exemption were increased revenue dollars that fund community services would decrease. In response to Commissioner Moss’ inquiry regarding the fiscal impact to community service revenue dollars, County Manager George Burgess stated that increasing exemptions or reducing taxable values of a roll would definitely impact revenues. He revisited the impact the proposed increase to homestead exemption would have on the countywide roll over the 4-year phase-in period Vice Chairperson Sorenson stated she would support the foregoing item, but expressed concerns regarding the state and federal government cutting services and passing the costs along to the County. Commissioner Heyman stated that the increase in homestead exemption would drastically impact the ability to generate revenue that paid for services essential to County government. Commissioner Heyman stated that it should be noted that the shifting of costs to the County from the state and federal government would probably be reflected in the upcoming budget. Commissioner Rolle asked the County Manager to provide a report detailing the fiscal impact to services provided by Miami-Dade County if the State passed legislation to increase Homestead Exemption to $50,000 without a phase-in period. In response to Commissioner Rolle’s request to the County Manager to include in the requested report the alternatives available to the County in terms of the loss of services, Mr. Burgess stated that the report would be created under both scenarios, with and without the phase-in process. Commissioner Diaz spoke in support of the foregoing resolution. He stated that although it was unfortunate that somewhere the pie would get thinner, there were lots of taxpayers whose property value had increased which translated into increased taxes. He commented that some people complained but more were pleased with the proposed resolution because it was designed to give something back to the community. In response to Commissioner Moss’ inquiry regarding whether the Florida Association of Counties had formulated any policy regarding implementation of the full $25,000 increase immediately next year, Vice Chairperson Sorenson stated that although there had been discussion regarding the increase, the association had not taken an official position as of yet. Vice Chairperson Sorenson asked the County Manager to inform the municipalities throughout Miami-Dade County of the impact an increase in Homestead Exemption would have on their respective services, as a part of the analysis report requested by Commissioner Rolle. Commissioner Seijas asked the County Manager to closely review the County’s proposed budget for the next fiscal year, and consider adjustments to the pay plan and hiring practices prior to cutting services. Commissioner Morales expressed confidence that the growth rate in terms of residential and commercial development would sustain the tax base. Commissioner Barreiro stated that the term “cutting back” should be clarified to state that the budget would not be less than the previous year but that what is being “cut back” was the growth projections for the future. Commissioner Sosa spoke in support of the foregoing proposed resolution and stated that cutting services to taxpayers was unacceptable. She suggested that the impact on revenue caused by a $25,000 increase to Homestead Exemptions would be minimal because the taxable value of homestead exemption properties would decrease over the next five years by 9%, but the non-homestead exempt properties would increase by approximately 46% over the next five years. She noted that despite the phase-in proposal, upon approval of this resolution, the countywide property tax revenue would increase by 27%.

County Attorney 3/24/2004 Assigned Budget and Finance Committee 4/22/2004

County Attorney 3/24/2004 Assigned James K. Kracht 3/24/2004

Legislative Text


TITLE
RESOLUTION URGING ADOPTION BY THE 2004 FLORIDA LEGISLATURE OF A JOINT RESOLUTION INCREASING THE AD VALOREM HOMESTEAD EXEMPTION TO $50,000 WITH IMPLEMENTATION STAGGERED OVER THE NEXT FOUR YEARS

BODY

WHEREAS, Florida’s $25,000 ad valorem homestead exemption has not been increased since the early 1980’s; and
WHEREAS, many of Florida's homestead property owners do not have adequate resources to allow them to absorb increases in both property taxes and living expenses; and
WHEREAS, granting property tax relief to Florida’s homestead property owners by increasing the homestead exemption in order to enhance their financial security provides needed assistance to a very deserving and contributing segment of our population without resulting in drastic service reductions by local governments; and
WHEREAS, staggering the effective date of the increase in the homestead exemption over a four year period will afford property tax relief to resident property owners and at the same time lessen the impact of providing for an increased homestead exemption on local government services,
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MIAMI-DADE COUNTY, FLORIDA, that:
Section 1. The Board of County Commissioners of Miami-Dade County, Florida, hereby urges the members of the 2004 Florida Legislature to adopt a Joint Resolution or other legislation increasing Florida’s ad valorem homestead exemption to $35,000 in 2005, $40,000 in 2006, $45,000 in 2007 and $50,000 in each year thereafter.
Section 2. The County Manager is directed to conduct a study to determine the fiscal impact in Miami-Dade County, which would result from increasing the Homestead exemption as outlined above.
Section 3. A copy of this resolution shall be added to the Miami-Dade County legislative package. The Clerk of the Board is directed to transmit a certified copy of this resolution to each member of the Miami-Dade County Legislative Delegation.



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