Court again upholds Save our Homes - South Florida Business Journal:
The 1st District Court of Appeal has rejected another challenge to a state law that provides tax breaks to Florida homeowners.
The three-judge panel said in its ruling that it has already “considered and rejected virtually identical constitutional challenges.”
To qualify, a residential property must be a primary residence that meets homestead requirements.The constitutional amendment, which passed in 1992 and went into effect in 1995, caps the increase in annual assessments of homestead properties in Florida to 3 percent or the Consumer Price Index, whichever is less. It was designed to protect full-time Florida homeowners from skyrocketing increases in property values.
Last year, a challenge to the amendment was filed after voters approved a provision that allows for residents to take part of the tax break with them when they move.
Those challenging the amendment argue that it is unfair to new residents and those who are not permanent Florida residents and violates U.S. constitutional rights of travel and interstate commerce.