Homesteaded property owner	Non-Homesteaded property owners and Business Owners	State Government	City & County Governments	School Districts	Special Taxing Districts
Double the Homestead to $50,000       Gov. Christ Plan
Extend Save Our Homes to 2nd home owners
Save Our Home Portability (Gov Christ Plan)
Cap All Property Taxes
Eliminate Property Tax for Homesteaded Property
State Buys Out Property Tax share of School Budget
“Sliding Scale” Property taxes on Homesteaded Property

WCTA - Tax Reform Pain Scale

Property Tax cuts will likely occur.

The key is to do it as fairly as possible for groups most harmed by current unfair system

We need to:

1. Cut back the property tax burden unfairness.
2. Cut back the extraordinary increase in taxes paid over last 5 years
    to a more reasonable increase percentage
3. Avoid extreme impacts on local government service providers to
    limit the cut-back impacts on lower/moderate income citizens
    who depend on services that would have to be cut
    avoid putting state government in a serious budget problem in the
    future: such as taking future sales tax increases off the table even
    with the knowledge that “Education, Medicaid and Public
    Safety” demands more than eat up all revenue growth EACH
    YEAR, let alone other demands for all other state services /pay
    increases.

4. Tax burden shift to 2nd Homeowners, Landlords and businesses = MAJOR     UNFAIRNESS

5. Tax growth for all property tax payers over last five years = MAJOR IMPACT, especially for fixed income individuals/families, landlords, 2nd home owners and businesses; and for lower/moderate income groups……least negative impacts = 1st homeowners with HSE/SOH

6. Local property tax cuts in any way will challenge ALL cities and counties….not just those that used increased revenues inappropriately (assumption)….will likely result in major public service cutbacks (e.g. job losses due to fact that 70-85% of General Fund local budgets are salaries and benefits; cuts likely will impact public safety services, health and social services--likely major impact on low wealth counties that cannot replace lost revenues.

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LOOKING AT WINNERS AND LOSERS: