Governor’s Proposals Added to Tax Comparison Page

Thanks to media reports, I have added Governor Charlie Crist’s tax reform proposals to the comparison page…

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Here is a small taste… the page covers all the topics included in the House, Senate, and Governor’s plan.

Portability

House

House Position
New home purchased within two years, legislature may provide for process to derive just value under general law. The new home value must exceed the former home value. The difference between the new home’s just and assessed values can not be greater than the difference between the old home’s just and assessed values. The new homes assessed value will be limited pursuant to the Save Our Homes amendment.PSC PBC 07-09

Senate

Senate Position
New home purchased within two years, legislature may provide for process to derive just value under general law. The difference in value must be less than $500,000, and the new home value must exceed the former home value. The new homes assessed value shall increase 10% per year until it reaches the value it would have been when it was purchased, had it not been reduced (pursuant to general law); after reaching this value, the new home will be limited pursuant to the Save Our Homes amendment.SJR 3034

House

Governor’s Position
Allow unlimited portability.
Roll Back

House

House Position
The “rolled back rate” is re-calculated as if the local government revenue limitations in the bill had been in effect since January 1, 2001.This does not include: School districts, children’s boards, certain hospital districts, ‘financially constrained’ counties, cities in ‘financially constrained’ counties or in ‘rural areas of critical economic concern,’ and ad valorem revenues dedicated for debt service.HB 7001The “rolled back rate” is re-calculated as if the local government revenue limitations in the bill had been in effect since January 1, 2004.

HJR 7089

UPDATE: The House agreed to no exemptions to the rollback.


Senate

Senate Position
The “rolled back rate” is recalculated as if the local government revenue limitations in the bill had been in effect since January 1, 2006.This does not include school districts.SB 1020

House

Governor’s Position
Roll back to 2003, except for schools and special districts, then recalculate based on inflation and new constructions.

About Jim Johnson

Editor and publisher of The State of Sunshine.
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