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

Options for Reforming Class Size Limits

This is the third in a series of research papers intended to renew the discussion of Florida’s class size limits in public schools. The first paper in the series, entitled “Taking a Fresh Look at Florida’s Class Size Limits,” concluded that Florida taxpayers invested more than $27 billion into efforts to reduce class sizes, and that the smaller class sizes had no discernible impacts on student achievement. Research suggests that permitting school districts to achieve the class size limits on a school level average for grades 4-12 would generate substantial savings, which could then be reinvested into measures that will improve teacher quality and student achievement. The 2010 Florida TaxWatch Voter Guide on proposed Constitutional amendments estimated these savings at $7 to $10 billion over a 10-year period.

The second paper, entitled “Smaller Schools, Not Smaller Classes,” points out that smaller schools are better able to facilitate student achievement than smaller class sizes. Students in smaller schools have higher achievement scores in math and reading, fewer disciplinary problems, more individualized instruction, higher extracurricular participation, and are more likely to graduate.

Florida’s class size limits continue to present challenges to local school districts. This paper examines the different options and recommends a strategy for reforming the class size limits. 

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