SC03-1270 – James A. Zingale v. Robert O. Powell, Et Al.

State: Florida

Docket No: SC03-1270

Case Date: 09/15/2004

Preview:Supreme Court of Florida
____________ No. SC03-1270 ____________ JAMES A. ZINGALE, Petitioner, vs. ROBERT O. POWELL, et al., Respondents.

[September 15, 2004]

PARIENTE, C.J. In this case, we construe article VII, section 4(c) of the Florida Constitution, known as the "Save Our Homes" amendment, which limits the annual change in property tax assessments on homestead exempt property to three percent of the previous assessment or the change in the Consumer Price Index, whichever is less. We must decide whether a homeowner qualifies for the provision's limit on increases in property tax assessments immediately upon meeting the ownership and residency requirements for a homestead exemption, or instead only upon being granted the homestead exemption. We conclude that the cap is tied to the grant of

a homestead exemption, and therefore quash the decision below, in which the Fourth District Court of Appeal reached a contrary conclusion. See Powell v. Markham, 847 So. 2d 1105, 1106 (Fla. 4th DCA 2003). 1 I. FACTS AND PROCEDURAL HISTORY Robert and Ann Powell purchased a home in Fort Lauderdale in 1990. They have continuously used the home as their primary residence since its purchase, but did not apply for a homestead exemption until September 2001, after the Broward County Property Appraiser notified them of an increase of almost $40,000 in their ad valorem property taxes. The steep rise in the Powells' property taxes resulted from a correspondingly large increase in the assessed value of their home, from $2.3 million to almost $3.9 million. In addition to filing for a homestead exemption in 2001, the Powells also sought to have the Save Our Homes cap applied to limit the increase in their assessment from 2000 to 2001. Their homestead exemption application was approved for 2001, but the property appraiser did not reduce the 2001 assessment to the limits of the Save Our Homes cap for that year. The Powells subsequently filed suit to challenge Broward County's refusal to apply the Save Our Homes cap to the increase in the assessed

1. We have jurisdiction to review any decision in which a district court expressly construes a provision of the state or federal constitution. See art. V,

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