Frequently Asked Questions (FAQs)

Q: How can I vote for Amendment 6?

A: You can vote for Amendment 6 on the same day you would vote for President, etc. in the general election. The general election will be held on Tuesday, November 4th 2008. Remember, to participate in the general election you must be registered to vote by October 6th 2008. Amendment 6 will appear on your ballot in your voting precinct or on your absentee ballot. It will appear in the section of your ballot labeled “Proposed Constitutional Amendments and Referendum”

Q: Will Amendment 6 hurt local government?

A: Absolutely not, Amendment 6 is good for local government. Amendment 6 will keep the marine industry in Florida. Florida’s marine industry contributes more that $18 billion to Florida’s economy and provides 220,000 jobs. Local governments can not afford to lose this important industry. Several cities and counties have already passed resolutions in support of Amendment 6 and the Florida Association of Counties has written a letter in support of Amendment 6.

Q: What is “highest and best use” taxation?

A: “Highest and best use” taxation mandates that waterfront businesses be appraised and taxed upon potential use of the land, not actual use of the land, i.e. your local marina that houses, small commercial fishing vessels and perhaps a fishing pier be appraised and taxed upon potential use of the land, such as a high-end condominium or waterfront resort.

Q. Do you need a constitutional amendment or can the legislature make changes?

A. Section 4, Article VII of Florida’s State Constitution lays out the guidelines of “just valuation” for property appraisers. Our legislature can not overturn anything that already appears in the Constitution. It is for this reason that we need to ratify this amendment. Therefore, we must pass Amendment 6 and amend the Constitution.

Q. Who is supports this constitutional amendment?

A. This amendment was introduced by the Taxation and Budget Reform Commission. Every twenty years the TBRC is given the task to review the appropriateness of the State’s taxation process. Upon review, the commission determined that Florida’s working waterfronts are being unjustly taxed at an extremely high rate. The Taxation and Budget Reform Commission then developed the ideas which lead to Amendment 6. A broad coalition of individuals, legislators, associations and businesses who want to see Florida’s waterways open to the public supports this amendment.

Q: Who wins and who looses if Amendment 6 is ratified?

A: Florida residents, future generations of Floridians and businesses that depend on tourism will benefit by preserving Florida’s working waterfronts. Local governments will loose some tax revenue in the beginning. However, the benefits of keeping the marine industry in Florida far outweigh these costs. If we do not act now to preserve “working waterfronts” the economic impact will be devastating to our economy and the Florida lifestyle we know and love will be lost forever.

Q: Are there any similar exceptions from the requirement that real property be taxed by its “highest and best use”?

A: Yes, one exception provides for the classification of agricultural lands and for the assessment of those lands on the basis of character or use. This means that agricultural lands can not be taxed according to the “highest and best use” standard. For the assessment of agricultural lands, a property appraiser may consider only: quantity and size of the property, condition of the property, present market value of the property, income produced by the property, productivity of the property in its present use, economic merchantability of the agricultural product, and other agricultural factors. Also, counties and cities are authorized to assess historical property based solely on the basis of its character or use.