PETITION

To:

The Honorable Anne Milgram, Attorney General of New Jersey

Office of the Attorney General

P.O. Box 080
Trenton, NJ 08625-0080

Action Requested:

The undersigned, a legal resident of New Jersey, hereby requests that the Attorney General's Office submit an amicus curiae brief in support of the class-action lawsuit titled Lanning, et al v. Pilcher et al., Case No., 1D07-6564, pending in the Florida First District Court of Appeals.

Background:

In 1995 the State of Florida implemented a constitutional amendment referred to as the "Save Our Homes Amendment" (SOHA). It limits the incremental increase in taxable property valuations for residents of Florida (so called homesteaders) to 3% a year or the cost of living increase, whichever is lower. SOHA, however, 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 the situation where non resident property owners pay taxes many times in excess (usually more than 300%), of what Florida residents pay on similar properties.

Because (1) nonresident property owners cannot vote in Florida, (2) a majority of resident property owners appear to favor retention of their SOHA benefits, and (3) a 60% majority vote would be required to repeal SOHA, there is no reasonable expectation of eliminating the tax discrimination against New Jersey and other nonresident owners of Florida properties via the ballot. A lawsuit appears to be the only viable means of redress.

The class-action lawsuit referenced seeks to have Florida's Save Our Homes Amendment declared unconstitutional as a violation of equal protection of the law, as well as on other significant grounds, and to provide appropriate compensation to nonresidents for overpayment of property taxes. Additional information on the referenced lawsuit may be found at www.sohalegalchallenge.com.

Petitioner:

Signature__________________________________________________________________

Name (Printed)_____________________________________________________________

New Jersey street address___________________________________________________

City/Town, state, zip_____________________________________, NJ _______________

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