August 2, 2007

Honorable Martha Coakley

McCormack Building
One Ashburton Place
Boston, MA 02108

Dear Attorney General Coakley,

We are writing you to bring to your attention a longstanding situation of inequitable taxation being imposed upon the co-signers and the many hundreds, if not more, of Massachusetts citizens who own seasonal homes in Florida. Massachusetts residents are paying Florida property taxes several times higher than Florida residents pay on comparable properties.

Since 1995, the State of Florida has a constitutional amendment referred to as "Save Our Homes" or SOH. It limits the incremental increase in taxable property valuation s for residents of Florida (so called homesteaders) to 3% a year or the cost of living increase, whichever is lower.

However, SOH does not apply to nonresident homeowners against whom there is no defined limit on property valuation increases and hence the property tax assessed. Due to rapidly increasing property valuations of the past five years, this has led to a widespread situation where non resident property owners pay taxes many times in excess (usually more than 300%), of what Florida residents pay on similar properties.

Since we cannot vote in Florida and taxable assessments for those who can are capped at 3% increase there has been no voter restraint on the runaway government spending using non-voters tax money. Because of this disparate taxation structure, in many counties the nonhomesteaded property owners pay the majority of the county/school/city property taxes. A perfect example of “Taxation Without Representation”.

A lawsuit has been filed by Alabama residents who have second homes in Florida in the Leon County Circuit Court of Florida. It is titled: Lanning et al. v.Pilcher et al. It seeks to have the Florida tax system declared unconstitutional as a violation of the equal protection of the law, as well as on other significant grounds.

Additionally a resident of Connecticut has informed the Attorney General of Connecticut, the Honorable Richard Blumenthal, of the problem, and the Attorney General has expressed an interest in looking into the Florida litigation and of being of help, if possible.

On behalf of all Massachusetts citizens who are being taxed unfairly, we would appreciate your consideration of whether you or your staff could be of assistance to us in trying to find legal remedies for this discriminatory taxation structure.

Respectfully,

Edwina M. Nelon

3 Greenwood St.

Sherborn, MA 01770

508-647-0852

wnelon@comcast.net

William H. Levison

19 Phinney Road

Lexington, MA 02421

browact@comcast.net

References:

w A copy of the Alabama resident complaint is attached.

w Herald Tribune investigative reporting and interactive map showing disparity of taxation levels in Charlotte, Manatee and Sarasota County. We can provide specific FL addresses to illustrate the issue if you wish or just click on any waterfront areas. This data is from 2004/5 – the problem is significantly worse now.

http://www.heraldtribune.com/apps/pbcs.dll/section?CATEGORY=SPECIAL09

w Growth in property taxes collected (Note: Florida residential property assessments/tax can only increase 3% a year – the increase difference is growth in nonhomesteaded property tax)

http://www.flsenate.gov/data/PropertyTaxReform/tax_data_county.pdf

w Recent opinion article by Mass law firm on the constitutionality of Florida property tax structure

http://ezinearticles.com/?The-Unconstitutionality-of-the-Florida-Property-Tax&id=602097