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

2023 How Florida Counties Compare

/ Categories: Research

Florida relies heavily on local governments to provide services to its residents. The state’s counties, cities, school districts, and special districts raise and spend more money combined than Florida’s state government. The levels of taxing and spending in different jurisdictions across the state vary considerably. This report will help you see how your county stacks up against the other 66 counties.

To complement our How Florida Compares series, which compares our state to the rest of the nation, this report looks at the myriad local governments within the state. While property taxes get most of the public attention, they only provide about one-fifth of city and county revenue. The tables, charts, and graphs in this report provide comprehensive information on local tax rates, tax collections, other revenue sources, and government expenditures.

Florida TaxWatch provides this report as a reference tool for Florida’s taxpayers, policymakers, and elected officials. 

Florida's Certificate of Need Program Delivers High Quality Hospice Care

/ Categories: Research, Health Care

The development of hospice programs in Florida is regulated by a Certificate of Need (CON) program. Certificate of Need programs allow the entry of new service providers if the local community has a demonstrated need. Florida is one of 13 states and the District of Columbia that continues to utilize a CON program for the development of hospice services. As Florida’s population increases and ages, it will become more critical to facilitate the growth of hospice services in the way that best serves hospice patients and protects the interests of Florida taxpayers.

$670 Million Added to the New State Budget Through the Sprinkle Lists Deserves Close Scrutiny During the Governor’s Veto Deliberations

/ Categories: Research, Budget/Approps, Budget Turkeys

Florida’s new state budget for FY2023-24 carries a price tag of $117.0 billion, which is a 6.2 percent increase over current spending. The budget also contains a few billion dollars in spending that is technically appropriated for FY2022-23, so it is not included in the $117.0 billion total. 

Session Spotlight: Not Funding VISIT FLORIDA Would Hurt Tourism Promotion and Florida’s Economy

/ Categories: Research, Economic Development, Tourism, Blog

Tourism plays a major role in Florida’s economic strength. More than 142 million tourists are expected to visit Florida in 2023. In 2019, 131 million visitors spent nearly $100 billion, supporting 1.6 million Florida jobs that paid $57 billion in wages. The spending generated $12.7 billion in state and local taxes. Without the state and local taxes generated by tourism, each Florida household would have to pay as much as $1,420 in additional taxes just to maintain the current level of government services.

The Impacts of Impact Fees on the Cost of Housing

/ Categories: Research, Economic Development, Housing Affordability

Two main drivers of Florida’s economy are tourism and real estate development. With an estimated 1,000 people moving to Florida every day, real estate development puts a strain on public facilities (e.g., roads, water and wastewater system, etc.) and services (e.g., police, fire protection, parks, etc.). Local governments rely on impact fees to generate the money necessary to accommodate the impacts of new development on existing public facilities and services.

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