A Unconstitutionality of your The southwest Property Tax.

September 5, 2020 Other  No comments

If you held title to a particular residential property in Delray Beach, Florida the annual property tax as a result of town might be either $600 or $2,800. What determines the worth owed? The clear answer may shock you. Your status as a person domiciled full time in the state of Florida vs. your status as a seasonal resident, aka, “snow birds “.The clear answer to the question appears to violate the strict scrutiny standard of the equal protection clause of the constitution.

The legislature has seen fit to allow towns to tax “snow birds” many times the total amount of tax as they do full time residents. The people who fall under the bigger tax bracket would also appear to fall under a protected class of seasonal sate residents. Moreover, this class includes a fundamental right traveling pursuant to Federal case law. In a relevant case, seasonal residents alleged that the Department of Labor and Industries wrongfully denied workers compensation rights as unconstitutional as it violated their fundamental to travel. The court held that the exclusion for seasonal workers unconstitutionally infringed on the seasonal residents’right traveling and denied them equal protection of the law. The court held that the exclusion constituted a penalty on the seasonal residents’fundamental to travel. Macias v. Dep’t of Labor & Industry 100 Wn.2d 263 (1983).

Any such discrimination against an individual in violation of his or her fundamental rights, through state action can just only be upheld with a court where in fact the discrimination is justified with a compelling governmental interest, the policy must certanly be narrowly tailored to attain desired goal and there can not be described as a less restrictive solution to effectively achieve the compelling government interest. McIntyre v. Ohio Elections Com., 514 U.S. 334 (1995); H-CHH Associates v. Citizens for Representative Government 193 Cal.App.3d 1193 (1987).

As a person who doesn’t have stake in the subject matter of this short article, and an unbiased observer with this tax practice tax, I can not comprehend what the motivation of the state is for the additional tax beyond simply raising additional revenue by discriminating against those individuals who would like to assert their fundamental to travel. The Florida trial court has held that the a Florida statute providing for additional homestead protection for anyone residents who lived in the state for a lot more than five years violated the “right traveling and equal protection of the laws under the United States Constitution. Osterndorf v. Turner, 426 So.2d 539 (1983).

In preparing this short article, I’ve questioned several permanent Florida residents regarding the aforementioned tax practice and all of them agree totally that although state and individual towns clearly need additional police, fire fighters, improved public schools and repair of streets and highways, the burden shouldn’t fall on the shoulders of those that make use of the services minimal, if at all.

One possible solution to the issue may be a temporary resident tax paid by those that rent through properties a lot more than four months per year, thereby garnishing revenue for the commercial utilization of residential real estate in Florida. Well-known problem with this specific solution is that it might have a significant detrimental affect on tourism, the lifeblood of the Floridian economy. Another proposed solution is to create back the impound tax on automobiles. This tax’s automobiles brought into the state for a prolonged period of time for anyone cars registered in another state, or owned by “snow birds “.The idea of this tax appears to be right, because those people who are utilising the Florida roads can pay a tax for the use, where they are not paying the state for registration.

What’s the gist of all of this? You can find no easy answers, but disparate treatment through the tax code of a protected class of individuals through attempting to limit one’s right traveling is certainly not minimal restrictive methods to an end.

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