Herald recommends yes votes on Amendments 3, 5 -- property tax breaks for deserving citizens

Of the four constitutional amendments on November’s ballot, two are noncontroversial and both are altruistic. And unlike the two hotly debated amendments, both citizens initiatives, the Legislature placed these under-the-radar measures on the ballot — on unanimous votes.

Amendment 3 provides a property tax exemption for disabled first-responders. Amendment 5 safeguards the homestead exemption for low-income seniors. With scant opposition, both should sail well past the 60 percent threshold for amendment passage. Since both amendments modify tax rates and revenues, the Legislature had to put the proposals up for voter consideration.

Amendment 3

With the ballot title, “Tax Exemption for Totally and Permanently Disabled First Responders,” this amendment authorizes relief from ad valorem taxes assessed on homestead property for first responders totally and permanently disabled from injuries sustained in the line of duty. Police and corrections officers, firefighters, paramedics and emergency medical technicians are covered under existing law as first responders.

Currently, only surviving spouses of first responders and military personnel are allowed this property tax break.

Proponents argue this is an obligatory way to recognize the sacrifices first responders make while protecting our safety and health. Few would argue against repaying a societal debt to these disabled public servants after such traumatic events.

Yet there are those who maintain property taxation should be objectively and equally applied. Good disability benefits, not special tax breaks, should be the answer. That, though, would require state oversight and incur costs from larger government, something the Legislature is highly unlikely to pursue.

The downside hits local governments with the loss of property tax revenue, but that cannot amount to much. And those first responders likely worked in those communities — and earned their support via this exemption.

Amendment 5

With Florida’s real estate market continuing to rebound from the recession implosion, home values are bouncing back, too. Higher appraisals bring higher property taxes. The ballot title explains some of the goals of the amendment: “Homestead Tax Exemption for Certain Senior, Low-Income, Long-Term Residents; Determination of Just Value.”

This measure is designed to further protect grandma and grandpa from losing their home when property taxes rise and become unaffordable. In 2012, voters approved a constitutional amendment that empowers cities and counties to grant a complete ad valorem exemption should a homeowner meet these conditions: be 65 or older with an annual household income limit of $28,448 in 2015; the homeowner has resided in the house for at least 25 years; and the market value of the property is less than $250,000. The just value is set the first year the eligible owner applies for the exemption.

The exemption also applies to permanently disabled veterans 65 and older, surviving spouses of veterans or first responders who perished in the line of duty.

Today, however, low-income seniors whose home values exceed $250,000 would lose that tax break and could lose their homes. Amendment 5 prevents that by making the exemption permanent once a senior qualifies — no matter how much the property value rises.

The property tax exemption already exists, but amendment opponents cite similar reasons as those against the Amendment 3: property taxation should be objectively and equally applied. And instead, ad valorem taxes should be as little as possible for every taxpayer.

The political philosophy behind the opposition to both proposals rings true only on that level. On a human level, this is no contest. The Bradenton Herald Editorial Board recommends yes votes on Amendments 3 and 5.

This story was originally published September 28, 2016 at 2:41 PM with the headline "Herald recommends yes votes on Amendments 3, 5 -- property tax breaks for deserving citizens."