Measure on the ballot in the 2022 Florida General Election in Florida.
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Get StartedA "yes" vote supports authorizing the state legislature to prohibit considering improvements to a residential property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.
A "no" vote opposes authorizing the state legislature to prohibit considering improvements to a residential property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.
""Allowing ""any change or improvement"" to qualify for a tax break is an invitation to abuse. Building a seawall on waterfront property — fine. Same with reinforcing doors or electrical systems. But what about renovating property, or adding floors to existing structures, or building decks or other accessories that have less to do with flood protection than enjoying life? Owners already have financial and personal incentives to improve their properties, and while the state has an interest in hardening against floods, putting a vague, tax-shifting mechanism in the state Constitution is not the way to promote it."" - Tampa Bay Times, in opposition to Amendment 1 (Learn more)
"Homeowners who are taking proactive measures to protect their property from flooding should not only be rewarded, but they should be incentivized." - Florida Representative Linda Chaney, in support of Amendment 1 (Learn more)
Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.
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