9 Actions Florida Should Take to Help Taxpayers Impacted by Hurricane Ian

1.     Postpone tax notices and waive penalties or interest for late tax filings in affected areas

2.     Extend the date for residents to take advantage of the tax discounts they would normally receive for paying property taxes and special assessments in November and postpone or defer the deadline for property tax installment payments

3.     Protect individual and business taxpayers from the risks for notices that they will likely not receive because their home or business addresses is not accessible anymore

4.     Issue no new audits in severely impacted areas, extend the statute of limitations and postpone existing audits that haven’t reached the assessment stage because these can’t be responded to while entire communities are still recovering

5.     Create procedures for fairly estimating taxes which can’t be calculated because records have been destroyed by the storm, moving away from the current method which significantly overestimates activity if no records are available

6.     Initiate procedures to offer payment plan assistance for late taxes, rather than resorting to the standard collection methods, like liens, levies, or bank freezes

7.     Retroactively apply the recently passed law that provides property tax refunds for residential property rendered uninhabitable as a result of a catastrophic event

8.     Provide tangible personal property relief and allow n on-residential properties rendered uninhabitable to receive property tax refunds

9.     Get Congress to pass a Disaster Tax Relief Act that includes provisions from past packages, including elements such as an Employee Retention Credit, an enhanced casualty loss deduction, and other relief provisions

Other Resources

Florida TaxWatch Statement on Hurricane Ian Recovery

Community Involvement

2019 Budget Turkey Watch Report

An analysis of the transparency and accountability of the budget process

The 2019 Budget Turkey Watch Report: An Analysis of the Transparency and Accountability of the Budget Process is the result of an annual independent review of Florida’s new budget by Florida TaxWatch. The report started in 1983, and having been published annually since 1986, promotes additional oversight and integrity in the state’s budgeting process based on the principle that: because money appropriated by the Legislature belongs to the taxpayers of Florida, the process must be transparent and accountable, and every appropriation should receive deliberation and public debate. The budget review identifies appropriations that circumvent transparency and accountability standards in public budgeting. 

Budget Turkeys are items, usually local member projects, placed in individual line-items or accompanying proviso language that are added to the final appropriations bill without being fully scrutinized and subjected to the budget process. The Budget Turkey label does not signify judgment of a project’s worthiness. Instead, the review focuses on the Florida budget process, and the purpose of the Budget Turkey label is to ensure that all appropriations using public funds receive the deliberation, debate, and accountability they deserve. While a project may be worthwhile, Budget Turkeys tend to serve a limited (not statewide) area, are often not core functions of government, are more appropriately funded with local or private dollars, and can circumvent competitive bidding or selection and oversight and accountability. 

 

 

The Florida governor’s line-item veto authority is a protection afforded by the Florida Constitution as one of the checks and balances that allows for proper distribution of power in state government; however, another crucial element is the right and responsibility of Florida taxpayers to hold their elected officials accountable for budgeting decisions. Though all budget documents are available to the public, the complicated budget process creates a barrier that prevents all taxpayers from understanding this information. The Budget Turkey Report is intended to show taxpayers the result of this complicated process, where not all decisions are made in the sunshine. 

The $91.1 billion budget passed by the Florida House and Senate for FY2019-20 contains 109 appropriations items worth $133.0 million qualifying as Budget Turkeys. This year, Florida TaxWatch allowed for more legislative flexibility in hurricane recovery-related projects. 

The appropriations project rules adopted two years ago have reduced the number of Budget Turkeys. Each House member project requires a bill to be approved by an appropriations subcommittee and the Senate requires a member request form. The House bill and Senate form numbers appear alongside the project in the budget, clearly identifying them as member projects. This has greatly reduced the number of items being added to the budget for the first time during the budget conference committee process, in fact the joint rules of the Legislature prohibit it. Projects added during the conference used to comprise a significant percentage of Budget Turkeys. 

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