The Escambia County Republican Party endorses a “YES” vote on Amendment 2.
No recommendation on Amendments 1 and 3.
AME N D M E N T 1
Limitation on the Assessment of Real Property Used for Residential Purposes
Ballot Language: “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.”
How the Amendment Reached the Ballot: Florida State Legislature
What Your Vote Means:
A YES vote on this amendment: Authorizes the Florida State
Legislature to pass laws prohibiting flood resistance improvements to
residential property from being considered when determining that
residential property’s assessed value for property taxes.
A NO vote on this amendment: Permits flood resistance improvements
to residential property to continue to be considered when determining
that residential property’s assessed value for property taxes.
Pros: Florida is uniquely at risk of flooding and sea level rise. Supporters
of this amendment argue that it will not only protect homeowners who
take proactive measures to protect their property from flooding, but it will
also reward and incentivize them to do so. This bipartisan amendment
received 98.33% approval in the Florida House of Representatives and
100% approval in the Florida State Senate in 2021.
Cons: Opponents would argue that prohibiting these improvements
from being considered in the assessed value for property taxes would
ultimately reduce the amount of ad valorem taxes that could be collected
to fund services by local governments. This reduction is minimal but
should be noted.
Constitutional Merit: This measure is not a reform that can be
addressed by the State Legislature and thus requires a constitutional
ballot initiative in order to be implemented.
In Sum: While the passage of this amendment would incentivize
homeowners to protect their property against flood damage by giving
them a tax break, it would also minimally reduce the amount of ad
valorem taxes available to fund local governments. A YES vote would
authorize the Florida Legislature to enact laws prohibiting flood
resistance improvements to residential property from being considered
when determining the assessed value for property taxes. A NO vote
would continue to allow flood resistance improvements to residential
property to be considered when determining the assessed value for
property taxes2022
The Escambia County Republican Party endorses a “YES” vote on Amendment 2.
AME N D M E N T 2
Abolishing the Constitution Revision Commission Ballot Language: “Proposing an amendment to the State Constitution to abolish the Constitution Revision Commission, which meets at 20-year intervals and is scheduled to next convene in 2037, as
a method of submitting proposed amendments or revisions to the State
Constitution to electors of the state for approval. This amendment does
not affect the ability to revise or amend the State Constitution through
citizen initiative, constitutional convention, the Taxation and Budget Reform Commission, or legislative joint resolution.”
How the Amendment Reached the Ballot: Florida State Legislature
What Your Vote Means:
A YES vote on this amendment: Supports abolishing the Florida
Constitution Revision Commission (CRC). The CRC meets every 20
years to propose changes to the state’s constitution and refer them to
the statewide ballot for voter approval or rejection.
A NO vote on this amendment: Opposes abolishing the Florida
Constitution Revision Commission (CRC).
Pros: The CRC is a 37-member commission provided for in the Florida
constitution that sets its own rules and procedures Florida is the only
state with a commission that can refer constitutional amendments to
the ballot for voter approval or denial. In 2018, seven out of eight
amendments referred to the ballot by the CRC were the subject of
lawsuits alleging that the amendments were unconstitutionally composed
of multiple subjects or contained inaccurate or misleading language
Supporters of this amendment contend that abolishing the CRC is
necessary to protect Florida voters from multiple subject or vague
amendments proposed by ill-experienced members.
Cons: Opponents of this amendment argue that lawmakers should
improve the CRC by tightening its procedures and required qualifications
for its members instead of abolishing the commission entirely
They believe that the commission provides an important vehicle for
constituents’ voices to be heard.
Constitutional Merit: This measure is not a reform that can be
addressed by the State Legislature and thus requires a constitutional
ballot initiative in order to be implemented.
In Sum: While the passage of this amendment may protect Florida
voters from multiple subject or vague amendments, it would also remove
one of five ways to amend the Florida constitution. A YES vote would
abolish the CRC, while a NO vote would keep the CRC and its authority
in place.
AME N D M E N T 3
Additional Homestead Property Tax Exemption for Specified Critical
Public Services Workforce
Ballot Language: “Proposing an amendment to the State
Constitution to authorize the Legislature, by general law, to grant an
additional homestead tax exemption for non-school levies of up to
$50,000 of the assessed value of homestead property owned by classroom
teachers, law enforcement officers, correctional officers, firefighters,
emergency medical technicians, paramedics, child welfare services
professionals, active duty members of the United States Armed Forces,
and Florida National Guard members. This amendment shall take effect
January 1, 2023.”
How the Amendment Reached the Ballot: Florida State Legislature
What Your Vote Means:
A YES vote on this amendment: Authorizes the Florida Legislature to
provide an additional homestead property tax exemption of $50,000
of assessed value on property owned by certain public service workers,
including teachers, law enforcement officers, emergency medical
personnel, active duty members of the military and Florida National
Guard, and child welfare service employees.
A NO vote on this amendment: Opposes authorizing the Florida
Legislature to provide an additional homestead tax exemption on
$50,000 of assessed value on property owned by certain public service
workers
Pros: Every primary residence in Florida is eligible for a homestead
tax exemption of $25,000 An additional homestead tax exemption
of $25,000 is available on the property’s value between $50,000 and
$75,000, bringing the total possible homestead tax exemption for all
primary residences in Florida to $50,000 This amendment would
authorize an additional homestead property tax exemption of $50,000.
on the property’s value between $100,000 and $150,000 only for primary
residences owned by qualifying public service workers.
Supporters of this measure contend that, given the increased home
values and property taxes, critical public service workers deserve a tax
break. They argue that because these specific categories of public service
workers sacrifice much to protect our state, we should help ensure they
can afford to keep their homes. This amendment is consistent with the
House’s commitment to affordable housing.
Cons: The Revenue Estimating Conference estimated that approval of
the amendment would reduce local property tax revenue (except school
district tax revenue) by $85.9 million beginning in Fiscal Year 2023-2024.
Therefore, opponents of this measure argue that the exemption would
greatly jeopardize the funds available for local government services, while
not guaranteeing that public service workers can even purchase homes,
much less afford to keep them. In addition, some would contend that this
amendment would be a case of creating tax policy that favors specific
groups over others. Rather than provide an additional exemption to
select public service workers, Florida should look to lower property tax
rates for all homestead property
Constitutional Merit: This measure is not a reform that can be
addressed by the State Legislature and thus requires a constitutional
ballot initiative in order to be implemented.
In Sum: While this amendment would give an additional homestead tax
exemption to much-deserving, qualified public service workers, it would
also greatly reduce the local property tax revenue available to fund local
governments. A YES vote would authorize the Florida Legislature to
implement this tax exemption. A NO vote would keep the homestead tax
exemptions the same.
Escambia County Republicans 