Constitutional Amendment No. 2: Collins Center for Public Policy
October 18, 2010 Leave a comment
Sponsor/Originator: The Florida Legislature
Title on Ballot: Homestead ad valorem tax credit for
deployed military personnel
Official Summary: Proposing an amendment to the
State Constitution to require the Legislature to provide
an additional homestead property tax exemption
for members of the United States military or military
reserves, the United States Coast Guard or its
reserves, or the Florida National Guard who receive
a homestead exemption and were deployed in the
previous year on active duty outside the continental
United States, Alaska, or Hawaii in support of military
operations designated by the Legislature. The exempt
amount will be based upon the number of days in the
previous calendar year that the person was deployed.
The amendment is scheduled to take effect Jan. 1, 2011.
What it would do: Instruct the Legislature to enact an
additional homestead exemption for Florida homeowners
on active military service outside the country. The size
of the tax break would be based on the amount of time
served overseas in the previous year.
Arguments for: Military personnel based overseas
are performing important services for our country at
considerable sacrifice. This amendment would help
compensate them for that service.
Arguments against: Providing an additional exemption
to certain property owners would reduce tax collections
by hard-pressed local governments.
About Stephen E. McGaughey
Coral Gables Watch 