2007-042 Opposing Current Property Tax Reform ProposalRESOLUTION 2007-42
A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, EXPRESSING ITS OPPOSITION
TO THE SPEAKER'S CURRENT PROPERTY TAX REFORM
PROPOSAL AND URGING THE LEGISLATURE TO ENACT
LEGISLATION THAT PRESERVES LOCAL CONTROL AND ALLOWS
MUNICIPALITIES TO PROVIDE ADEQUATE SERVICES IN THEIR
COMMUNITIES; PROVIDING FOR DISTRIBUTION; AND
PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, the Village Council recognizes that property tax reform is a major issue
facing the Florida Legislature and the citizens of this state; and
WHEREAS, the Speaker of the House has proposed implementing legislation that would
establish a newly defined "rollback rate" for municipalities and other units of local
government, establishing 2000-2001 as the base fiscal year and recalculating a proposed
rollback rate coming forward to 2007-2008 and thereafter, which could only be amended
by a supermajority vote of the governing body; and
WHEREAS, preliminary estimates prepared by the Florida League of Cities and others
indicate the proposed rollback rate for municipalities would result in an overall thirty-
`"'~-~" eight percent (38%) or 1.5 billion dollar reduction in property taxes, with aforty-five
percent (45%) or 5.4 million dollar reduction in the Village's property tax revenue; and
WHEREAS, the imposition of such artificial caps or restrictions on a municipality's
ability to generate property tax revenue would erode municipal home rule authority, as
guaranteed by both the Florida Constitution and Florida Statutes; and
WHEREAS, the current property tax proposal would cripple the ability of all
municipalities, including the Village, to provide services to its residents, including a
dramatic cut in public safety services; and
WHEREAS, the property tax issue facing the citizens of this State is by no means solely
attributable to uncontrolled local government spending; rather, it arose from a multitude
of factors, including, but not limited to, the billions of dollars worth of property tax
valuation kept from the tax rolls by the Save Our Homes tax exemption and various
unfunded mandates relating to municipal services imposed by the Florida Legislature;
and
WHEREAS, the Village believes that local tax control should remain with local
governing bodies to determine what is best for the individual communities and the
citizens they are elected to represent; and
WHEREAS, the Village is advocating a measured, hybrid approach to the property tax
reform issue that protects local property tax control and allows the municipalities the
~"' flexibility to determine the means of taxation within their jurisdictions.
NOW, THEREFORE, BE IT RESOLVED VILLAGE COUNCIL OF NORTH PALM
BEACH, FLORIDA, as follows:
Section 1. The foregoing recitals are hereby ratified and incorporated herein.
Section 2. For the reasons set forth above, the Village Council hereby expresses its
opposition to the Speaker's property tax reform proposal. The Village urges the Florida
Legislature to adopt a measured approach that protects local property tax control, ensures
the provision o f quality municipal services, and best serves the citizens of this state.
Section 3. That a copy of this resolution shall be provided to Governor Charlie Crist,
Senate President Ken Pruitt, House of Representatives Speaker Marco Rubio, members
of the Florida Legislature, the Florida League of Cities and the Palm Beach County
League of Cities.
Section 4. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 22„a DAY OF MARCH, 2007.
(Village Seal) '
MA R
ATTEST:
~i~G' C
VILLAG CLERK