COMMENTARY

In his 1^st inaugural address In 1801 Thomas Jefferson said that "a wise and frugal Government . . . shall restrain men from injuring one another, shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not take from the mouth of labor the bread it has earned."

It seems to me that in 206 years we have not learned to heed those words of wisdom for we find ourselves in the midst of a grassroots tax rebellion , , , one which is demanding tax reform at every level of government - state, county and city.

While the problem has been identified the compelling question that needs to be answered in the coming 10 days of mid June is how will the Legislature and the State leadership resolve the current tax situation to insure that the consequences of the remedies are not worse than the problem.

In 1996 Amendment 10 (more commonly known as "Save Our Homes)" was intended to protect the home owner; in reality, it turned the American Dream of home ownership into a self-administered prison with no parole. The only escape is to sell in a down market and flee out of state since the tax liabilities on an in-state future purchase are far worse than those on a current home.

Is portability a cure? Is a tier-based (tax percentile) exemption the proper road to follow as was presented by the Joint Committee On Property Tax Relief And Reform in early May? If it is, will it address the disparities between adjoining counties through a median value quotient? Will it provide an immediate tax base roll-back of sufficient size to offset the untamed growth of recent years? However, adjusting exemptions is meaningless without having caps on spending and mil rates.

And what about the disenfranchised property owners? Your neighbor and mine. The one that owns a second home or condominium. Many have been part-time residents for years - they have supported our businesses and economy year in and year out. They purchase gas, groceries, prescriptions, cars, boats, homes and condos - hire a plumber, a lawn service, an electrician. They pay their way through sales taxes, impact fees, closing fees, document stamps, intangible taxes and more. Many of our neighbors like mine, who have purchased their Florida home for later retirement - a dream that will turn into a nightmare if fiscal restraints and well thought-out tax policies are not implemented.

Does "taxation without representation" sound familiar?

Sadly, many property owners are already leaving Florida for states with a more friendly approach to taxation - the Carolinas, Tennessee, Arizona and New Mexico. They are the refugees of a perfect man-made tax storm.

It is encouraging to see a myriad of reform proposals on the table in Tallahassee, however not one adequately addresses the non-homesteaded commercial and residential owner’s situation.

The two questions that must be answered in Mid June are:

1 - Will our elected officials have the judgment, foresight and will to make a course change which will re-energize a statewide economy that has now stagnated and is, as some of forecast, on the verge of recession?

2 - Will the legislators in both houses fully recognize that our small "Mom and Pop" businesses are the backbone of our communities? That these tax paying business men and women  can no longer remain viable if they continue to be taxed on "Highest & Best (Future) Use." Do our legislators understand that these business owners must only be taxed on their current use. If a change is not made there will be no "Bright Future" for them and our business communities will have minimal or no local personality.

In my opinion Florida’s immediate future does not look too bright. That is why the coming debate is so important. It is also why the Coalition Against Runaway Taxation (CART) has consistently asked for, and supports, "Out-Of-The Box" creative thinking to reduce taxes.

Manatee County Administrator Hunzeker is working to develop a budget that takes into account worst case scenarios. While he has asked each department to budget frugally what will happen now that the Manatee Property Appraiser’s office has said that properties values within the un-incorporated parts of the county have increased by 11% and consequently the taxable value will be greater than last year’s - the largest in Manatee County history?

The leadership of Manatee County and the State are at a cross roads of history - will they allow past practices to dictate their decisions, or will they be bold and judicious and listen to the citizens they serve? Citizens who are in unanimous agreement that any reform must be fair, equitable and satisfy the diverse economic and sociological needs of all individuals who invest or reside in our State.

Taxes must be brought down and the reductions must be sustainable and capped and any override should only be allowed through voter action . . . After all, it is their money.