Property Tax Alert: Florida

March 2006

A county charter could not be amended to waive Florida property tax immunity for property owned by the county but leased or used by a private entity for predominately proprietary purposes. Counties, like other units of local government, had no inherent power to impose taxes, such that any taxing power for counties had to be derived from the state. Likewise, the authority to create exemptions from taxation or to otherwise affect the immunity of property from taxation had to emanate from the state. In the absence of a clear constitutional provision waiving the immunity of state or county property from taxation, the county could not effect such a change through amendment of its charter.

Please contact Rash & Associates for more information.