2022 Florida Amendment 1

Limitation on Assessment of Real Property Used for Residential Purposes
Proposing an amendment to the State Constitution, effective January 1, 2023, to authorize the Legislature, by general law, to prohibit the consideration of any change or improvement made to real property used for residential purposes to improve the property's resistance to flood damage in determining the assessed value of such property for ad valorem taxation purposes.

In other words, it permits the legislature to pass a law keeping a homeowner from paying taxes on measures he takes for flood prevention.

This is a feel-good amendment that I don't expect to do much good or harm. By spending money to protect themselves from flood damage, homeowners can save some taxes to help offset the cost. But the county is not likely to reduce its budget, so taxes rates will have to go up for everyone, even those who benefit.

I'll vote yes for this, but since my property has virtually no risk of flooding, I'll not be taking advantage of it.

You're welcome.

Division of Elections
FL Legislature