A plan to implement Amendment 3 in a few weeks is absurd | Editorial

• Florida's lame-duck governor has called a special legislative session to implement Amendment 3.
• The amendment, approved by voters, will significantly increase homestead exemptions for non-school property taxes.
• Amendment 3 implementation should be handled by the Taxation and Budget Reform Commission, not a rushed special session.

It took only one day, just 24 hours after voters elected a new governor, before Florida's lame-duck governor called a special session of the Florida Legislature to rewrite property tax laws and devise a plan to roll out Amendment 3, a task that should be left to a more neutral and competent group ― the Taxation and Budget Reform Commission.

Every 20 years, the state panel convenes with the sole purpose of examining Florida's tax structure, budget process and fiscal needs. Surely, there is no greater challenge for the commission than Amendment 3, a dubious change to the state constitution that will have a major and dramatically regressive impact on Florida's taxing structure. This tax shift will go down as a self-inflicted wound. Floridians approved the amendment with a robust 61.9% vote (the amendment needed at least 60% to pass).

Starting next year, many homeowners in Florida will keep more money as their homestead exemptions for all non-school taxes will increase from $50,000 to $150,000 and then to $250,000 in 2028 with further adjustments in the future. For many local governments, special taxing districts that rely on property tax revenue, particularly rural and smaller communities that lack commercial properties, the change is potentially ruinous.

Republicans in the Legislature either didn't think it through or didn't care. Neither apparently does Gov. Ron DeSantis who apparently sees this special session as his last opportunity to shape a bold tax-cut initiative and enhance his political legacy. Unfortunately, trying to develop implementing legislation on a major shift in state tax policy during a one- or two-day session tacked on to the regularly scheduled "committee week" meetings leaves a lot to be desired.

The Taxing and Budget Reform Commission offers a far better forum in evaluating Amendment 3 than a rushed confab of lawmakers, many who are newly elected and unfamiliar with the legislative process. The thinking, at least here at The Palm Beach Post Editorial Board, that the governor and lawmakers will somehow develop a comprehensive plan to implement this complex and controversial tax shift during a rushed session between Thanksgiving and Christmas is, well, absurd.

Amendment 3 expected to bring promises and consequences

There's no doubt that Florida has an "affordability" problem, particularly in housing. Despite its no-income tax allure, our state has relied heavily on property taxes, sales taxes and fees to provide everyday government services that residents, longtime and new, have come to expect. The passage of Amendment 3 will make that much more difficult.

Florida already has 29 "fiscally constrained" counties. These largely rural north Florida communities could lose somewhere between a fifth to a third of their revenue under the amendment, according to the Florida Association of Counties, and amendment supporters have said that state funding may be needed to help counties with small tax bases. But, Florida's "fiscally constrained" counties aren't the only communities approaching a fiscal cliff.

As many as 10 municipalities in Palm Beach County could face insolvency, putting an even greater strain on county operations, according to Joseph Abruzzo, the county administrator. He, along with the mayors of Delray Beach and Wellington, raised concerns about the amendment earlier this summer, which prompted the Post to seek insights from other local officials, community organizations and state associations. Their concerns ― mostly negative due to the impact the change would have on local governments ― made it easy for the paper to oppose the change.

DeSantis wanted to end property taxes and now believes the state must hurry to devise implementing laws before the amendment goes into effect. That's debatable, given that so many changes to the Florida Constitution − whether it was class size, medical marijuana or felony voting rights − didn't come with a year-end deadline. Lawmakers simply waited until the next session, which allowed them time and input to come up with laws governing amendments.

In 2027, the new governor and the newly elected legislative body will have the benefit of the tax and budget commission to evaluate the amendment's impact and make recommendations for its implementation. That's something Governor-elect Byron Donalds has called for and should have the opportunity to have.

Floridians approved Amendment 3 and we will have to live with its consequences. The voters deserve far more information and input than they'll ever hope to get from a governor with a short shelf life at the state capitol.

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