Tax News

CCH (cch.taxgroup.com) reports:

  The Florida property tax relief measure known as the "Save Our Homes" Amendment was constitutionally valid and did not violate a nonresident's rights under the Equal Protection Clause, the Privileges and Immunities Clause, or the Commerce Clause. The taxpayers argued that the existence of a benefit for homestead property, when combined with the tax treatment of non-homestead property, gave Florida residents a tax advantage. However, a Florida resident who owned vacation property or business property in the state would not be entitled to claim any tax benefit and would be in the same position with respect to that property as a nonresident. The tax benefit was based on the way the property was used, not on the status of the landowner as a resident or nonresident.

  Additionally, the trial court had jurisdiction over the case because the 60 day time period that taxpayers had to contest a property tax assessment or the denial of an exemption did not apply to litigation that involved the validity of the tax laws.

  Subscribers can view the full text of the opinion.
Lanning v. Pilcher , Florida Court of Appeal, First District, No. 1D07-6564, July 8, 2009