Florida justices refuse to hear homeowner tax case

TALLAHASSEE, Fla. (AP) – May 25, 2010 – A pair of state constitutional amendments that give tax breaks to primary homeowners survived another legal challenge Monday as the Florida Supreme Court refused to hear the case.

That decision, though, may not be the end of the issue.

An appeal to the U.S. Supreme Court is likely, said Florida State University President Emeritus Talbot "Sandy" D'Alemberte, a lawyer for taxpayers who filed the lawsuit.

"The Supreme Court does not take jurisdiction in very many cases, but that's probably where this issue ought to be decided," he said. D'Alemberte said he hadn't yet discussed an appeal with his clients.

The Florida justices' unanimous decision lets stand rulings by a trial judge and appeal court upholding the Save Our Homes Amendment, which took effect in 1995, and Amendment 1, which was effective in 2008.

Save Our Homes limits annual property tax assessment increases to 3 percent for primary homeowners. Amendment 1 has a "portability' provision letting those homeowners take at least part of their accumulated tax break to a new home.

Four recently arrived Florida homeowners – Robert and Katherine Bruner of Tallahassee, Deborah Plitnick of Port Charlotte and Stanley Chamberlin of North Palm Beach – filed the challenge.

They get Save Our Home benefits, but their tax savings are significantly smaller than those of longtime homeowners.

The amendments discriminate against newcomers and those who own other types of property including second homes and businesses, argued D'Alemberte, also a former American Bar Association president.

The lawsuit is one of three that have challenged Save Our Homes, which got on the ballot through a petition drive.

Lee County Property Appraiser Ken Wilkinson, who led the petition campaign, said he was not surprised by the latest ruling.

"I don't think they've had one victory in any of the cases," Wilkinson said. "I think a lot of their arguments have lost wind due to recapture."

Save Our Homes limits tax increases when real estate values go up, but the state's recapture rule has the opposite effect. It raises assessments by up to 3 percent when values drop, which they've been doing in recent years. That's reduced some of the advantage longtime primary homeowners received from Save Our Homes.

Another case that focuses on Save Our Homes and was filed by out-of-state property owners also is awaiting a Florida Supreme Court decision. The third case, attacking both amendments and also filed by out-of-state residents, is back in trial court after the 1st District Court of Appeal ruled it had been improperly dismissed.

Copyright © 2010 The Associated Press, Bill Kaczor, Associated Press writer.