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

/ Categories: Research, Broward BOC

Q2 2019-20 Broward Schools SMART Program Report Review

On February 22, 2020, Florida TaxWatch received the Bond Oversight Committee Quarterly Report for the Quarter Ended December 31, 2019 (“Quarterly Report”). This single 866-page 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 art equipment, improve safety, upgrade athletic facilities, and renovate educational facilities. 

The Quarterly Report consists of an Introduction and the following eight sections: 

Section 1 ---Technology School Board Broward County (SBBC) Schools; 

Section 2 --- Technology Charter Schools; 

Section 3 --- Music & Art Equipment; 

Section 4 --- Athletics; 

Section 5 --- Facilities; 

Section 6 --- Budget Activity; 

Section 7 --- Supplier Diversity Outreach Program; and 

Section 8 --- Communications. 

The School Board of Broward County has provided guidance to the Bond Oversight Committee in Section 4 of Resolution 15-106 (as amended). In reviewing quarterly reports prepared by District staff, the Committee is charged with: 

Verifying the effective use of bond proceeds and compliance with the purposes set forth in the bond programs as approved by the Board; 

Ensuring that bond revenues are expended for the purpose set forth in the bond programs as approved by the Board; 

Ensuring that any deferred proposals or changes of plans are executed after appropriate approval of the Board; 

Validating that no bond funds are used for any teacher or administrative salaries or other school operating expense; and 

Reviewing efforts by District staff to maximize bond revenues by balancing best value, quality, and efficiency in meeting the bond programs as approved by the Board. 

To encourage greater accountability, transparency, public support, and confidence in the use of the general obligation bond funds, Florida TaxWatch has reviewed this report against the most recent SMART Program budget. TaxWatch is pleased to present the following report and recommendations.

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