Property taxes essentially function as a form of land rent, a truth that cannot be ignored.
When Gov. Ron DeSantis asserts that property taxes prevent actual ownership of property, he is correct. This understanding is precisely why Florida’s early leaders introduced the original homestead exemption during the Great Depression.
Reforming the homestead exemption is one of three key tax reform priorities that should take precedence. Achieving this will require a constitutional amendment, which we can discuss further later.
The second priority is increasing local government accountability by eliminating service duplication and clarifying the distinction between general revenue taxes and service taxes. However, the third priority, which we will address here, is the most straightforward to

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