It’s time to rein in Fla. rogue tax collectors
In recent months, a series of legal battles have erupted across the state of Florida, threatening the stability of a legal framework in place for more than a century.
At the heart of these disputes is whether tax collectors have the authority to selectively exclude Special District assessments from property tax bills. The implications of these decisions could impact the longstanding tradition of private money funding Special Districts. But they could also jeopardize programs designed to benefit Floridians, including those involving water districts, hospitals, mosquito control and fire protection.
The Florida PACE Funding Agency (FPFA) has been at the center of this controversy. It has taken legal action against tax collectors in Florida who have chosen to omit certain assessments from property tax bills.
The FPFA has targeted at least nine tax collectors across Florida in a bid to uphold the integrity of Special District assessments. It is also seeking to uphold the integrity of the “judicial validation” that authorized Florida PACE to operate freely in these jurisdictions, broadening the reach of its mission to provide sustainable home improvement funding and hurricane-hardening for those who need it most.
The Florida Legislature authorized the property-assessed clean energy (PACE) program to operate in the state back in 2010. The program empowers homeowners to finance crucial home improvements such as new roofs, windows and HVAC units – all aimed at increasing energy efficiency and protecting properties against windstorms.
The situation has taken a troubling turn as some tax collectors have unilaterally decided to pick and choose which Special District assessments to include on property tax bills, a move that is both illegal and a violation of a tax collector's constitutional duty.
Tax collectors hold a legally defined “ministerial” role, tasked with the legal duty of collecting all taxes as directed by Special Districts and other local governmental entities. In addition, tax collectors have no authority to change policy.
The consequences of this defiance could be severe. Hundreds of millions in pending assessments may go unpaid if these actions by the tax collectors are allowed to persist.
To safeguard the integrity of the governmental financial system, these disputes are likely headed to the Florida Supreme Court. In fact, many financial providers have already suspended investment in Florida until this issue is cleared up in the state's courts.
At its core, this issue transcends political affiliations and personal beliefs about Special Districts. Florida law explicitly mandates the collection of taxes in their entirety for Special Districts, leaving no room for selective exclusion. But some tax collectors are acting without restraint, and the long-term financial repercussions for the state could be catastrophic.
It is imperative that the rule of law prevails in Florida, and that tax collectors adhere to their defined duties. Florida cannot afford to allow greed and political bias to undermine its long-established legal framework. It's time for these actions to be brought to light, challenged and rectified before the damage becomes irreparable.
David Ramba is the executive director of the Florida Association of Special Districts.
It is imperative that the rule of law prevails in Florida, and that tax collectors adhere to their defined duties. Florida cannot afford to allow greed and political bias to undermine its long-established legal framework.