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

Download the Recommendations

Other Resources

Florida Disaster.biz
FEMA
Florida Department of Financial Services
Florida SBDC
Disaster Contractors Network
Florida Disaster Fund

Florida TaxWatch Statement on Hurricane Ian Recovery

Community Involvement

/ Categories: Research, Broward BOC, BOC

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

SMART Program Quarterly Report Review for the Quarter Ended December 31, 2021

On February 19, 2022, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended December 31, 2021 (“Quarterly Report”). This report provides updated information on the implementation of the District’s SMART Program and the use of general obligation bond funds to purchase and install technology upgrades, purchase music and arts equipment, improve school safety, upgrade athletic facilities, and renovate educational facilities.

Completed Projects: 

Additional Security and School Safety Projects - 6 completed

Single Point of Entry Security Projects - Completed at all 238 schools

Music Equipment - Completed at all 195 identified schools.

Art Equipment - Completed at all 136 identified schools.

Theater Equipment - Completed at all 40 identified schools.

Track Projects: Completed at all identified schools.

Weight Rooms - Completed at all 30 identified schools.

Technology - Completed at all 230 identified schools.

Monitoring:

Construction schedule resets.

Primary Renovation Projects delays (although there is some progress).

Schedule-related issues

Change orders

Building department delays

Vendor Accountability

School Choice enhancement program

The "Big 3 Schools"

Technology

Budget

Expenditures

Financial risk

Reserve funding

Supplier diversity and outreach

Communications

Recommendations:

RECOMMENDATION 1

Florida TaxWatch recommends District staff brief the Committee at its March 7, 2022, meeting on the six new projects in the Planning Phase.

RECOMMENDATION 2

Florida TaxWatch recommends the District reconcile the apparent discrepancies between the number of delayed projects identified on page 50 of the District Report and the number of projects flagged for schedule delays on the School Spotlights.

RECOMMENDATION 3

Florida TaxWatch recommends District staff brief the Committee at its March 7, 2022, meeting on high-risk Primary Renovations at the following schools, including efforts to mitigate the high risk: 

Atlantic Technical College Arthur Ashe, Jr, Campus; Bayview Elementary School; Castle Hill Elementary School; Forest Glen Middle School; Hawkes Bluff Elementary School; Maplewood Elementary School; Pompano Beach Elementary School; Quiet Waters Elementary School; Ramblewood Elementary School; Rock Island Elementary School; West Hollywood Elementary School; and Westchester Elementary School.

RECOMMENDATION 4

Florida TaxWatch recommends District staff brief the Committee at its March 7, 2022, meeting on medium-risk Primary Renovations at the following schools, including efforts to mitigate the medium risk:

Embassy Creek Elementary School; Gator Run Elementary School; and Seagull Alternative High School.

RECOMMENDATION 5

Florida TaxWatch recommends the SBBC delegate authority to approve change orders to the Superintendent or other senior official.

RECOMMENDATION 6

Florida TaxWatch recommends District staff brief the Committee at its March 7, 2022, meeting on efforts to recover change order funds that are the result of consultant omissions or consultant errors.

RECOMMENDATION 7

Florida TaxWatch recommends District staff brief the Committee on the additional delay in completing Phase 2 of the Primary Renovations project at Northeast High School and include in the “Big 3 Schools Update” section of the Q3 2021-22 Report a final completion date for Phase 2 (new classroom addition).

RECOMMENDATION 8

Florida TaxWatch reiterates its previous recommendation that District staff calculate the lifespan of remaining unexpended SMART Program funds and evaluate the possibility that the District may exhaust the remaining unspent SMART Program funds before the planned facilities construction projects have been completed.

RECOMMENDATION 9

Florida TaxWatch reiterates its previous recommendation that, if it appears that the District may exhaust the remaining unspent SMART Program funds before the planned facilities construction projects have been completed, District staff should be prepared to present to the Committee at its March 7, 2022, meeting the plan to make up the shortfall.

RECOMMENDATION 10

Florida TaxWatch recommends that, in the event copies of the District’s response to the public comments made at the September 27, 2021, Committee meeting have not been distributed to Committee members and those making the comments, District staff should provide the requested information at the March 7, 2022, Committee meeting.

RECOMMENDATION 11

Florida TaxWatch recommends the District’s response to TaxWatch recommendations, Committee member requests, and public comments be in writing and within a reasonable period of time (e.g., two weeks).

Documents to download

Print
3499 Rate this article:
No rating

x