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

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools

Q3 (2023-2024)

/ Categories: Research, Broward BOC

The Q3 2024 Broward Bond Oversight report highlights significant progress in the SMART Program, with major advancements in technology, safety, and athletics in Broward County schools. All planned technology upgrades and safety projects are complete, improving the student-to-computer ratio and securing campuses. Despite these successes, challenges in renovations persist, with 29 projects likely to miss the October 2025 completion deadline. Leadership transitions and budget adjustments add further complexity. Florida TaxWatch plays a vital role in ensuring transparency and the efficient use of funds, continuing to oversee the program and provide recommendations to address ongoing challenges.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools

Q2 (2023-2024)

/ Categories: Research, Broward BOC

This report for the Broward Bond Oversight Committee offers an insightful overview of the SMART Program's achievements and challenges as it progresses into its tenth year. Broward County Public Schools (BCPS) remains committed to enhancing educational facilities, technology, safety, arts, and athletics through the strategic use of General Obligation Bond funds. Despite facing unforeseen challenges, the program is on track, with significant milestones reached in school safety enhancements and technology upgrades, ensuring an enriched learning environment for students. Financial oversight and community engagement are emphasized as key elements in maintaining transparency and accountability. As BCPS navigates through these complexities, the report underscores a collective effort towards fulfilling the promises made to the community, aiming for the complete execution of the SMART Program by October 31, 2025.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools

Q1 (2023-2024)

/ Categories: Research, Broward BOC, Releases, BOC

The Broward County Public Schools (BCPS) Quarterly Report for Q1 2023-24, presented to the Bond Oversight Committee, marks the midpoint of the school year and Year 10 of the SMART Program. The report acknowledges Resolution 23-109 from May 9, 2023, which recognizes the efforts of the Bond Oversight Committee and Florida TaxWatch in overseeing the SMART Program and notes the Twentieth Statewide Grand Jury's identification of program deficiencies. The resolution sets an expectation for the SMART Program's completion by October 31, 2025, including financial close-out and full expenditure of General Obligation Bond funds. The report details various program aspects like safety improvements, technology upgrades, and budget activities, while addressing financial risks and the critical role of oversight committees.

Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools

/ Categories: Research, Broward BOC, Releases, BOC

As the 2023-24 school year begins and students return to class, Broward County Public Schools (BCPS) begins Year 10 of the SMART Program. This is significant in that former Superintendent Runcie promised the taxpayers that all SMART projects would start within five years and be completed by year seven.

Florida TaxWatch Releases Quarterly Report for Broward SMART Program

/ Categories: Broward BOC, Releases

Tallahassee, Fla. – Today, Florida TaxWatch released its review of the Broward County School District's Safety, Music & Art, Athletics, Renovations and Technology (SMART) program in its report Monitoring and Oversight of General Obligation Bonds to Improve Broward County Schools: SMART Program Quarterly Report Review for the Quarter Ended March 31, 2023.   

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