The Florida Taxation and Budget Reform Commission placed the following amendments on the November 2008 ballot. Each amendment was approved.
Amendment 3: Changes and Improvements Not Affecting the Assessed Value of Residential Real Property (Wind Resistant and Renewable Energy Source Devices)
This amendment allows owners of residential property to make tax-free improvements or additions for: increasing resistance to wind damage or the installation of renewable energy source devices on their homes. (Statewide approval. 60.4% In Favor; 39.6% Opposed)
Amendment 4: Property Tax Exemption of Perpetually Conserved Land; Classification and Assessment of Land Used for Conservation
This requires the legislature to provide a property tax exemption for land permanently dedicated for conservation purposes (as defined by general law). Land dedicated as such would be assessed for taxes solely on the basis of its current use. (Statewide approval. 68.4% In Favor; 31.6% Opposed)
Amendment 6: Assessment of Working Waterfront Property Based Upon Current Use
This amendment provides for the assessment of working waterfronts at "current use" instead of market value based on "highest and best use." Property included: commercial fishing facilities, marinas and drystacks open to the public, boat launches open to the public and water-dependent marine facilities such as those used for boat repair and manufacturing. (Statewide approval. 70.5% In Favor; 29.5% Opposed)