Summary
Florida Amendment 1, the disregard flood resistance improvements in property value assessments measure, would revise the state’s constitution, allowing the state legislature to pass laws exempt property improvements designed to protect against flood damage from property tax assessments.
For example, a homeowner could put drains and buried culverts on his property to improve the drainage of heavy rains or build a berm to protect against a wetland overflow. But, under current law, these improvements would increase the value of the property and the property taxes the homeowner must pay, which might be a disincentive to make the improvements.
The state
