Manatee County Government Administrative Center Commission Chambers, First Floor 9:00 a.m. - March 12, 2013
March 12, 2013 - Regular Meeting
Agenda Item #35

Tax Abatement Exemption Referendum


Contact and/or Presenter Information

Cheri R. Coryea, Director, Neighborhood Services Department, Ext. 3468

Action Requested
Adoption of Resolution R-13-052 calling for a referendum relating to economic development ad valorem tax exemptions for new business and expansion of existing business as to whether Manatee County may grant economic development ad valorem tax exemptions in Manatee County to be placed on the June 11, 2013, Special Election Ballot.

Enabling/Regulating Authority
Section 3, Article VII, State Constitution, and F.S. 196.1995 - Economic Development Ad Valorem Tax Exemption

Background Discussion
  • Manatee County has adopted a policy that as a  local government we support economic growth by providing incentives for the creation of new quality jobs, at or above 115% of local area median wage.
  • Creation of quality jobs can lead to the improvement of the quality of life for County residents, positive expansion of the economy in terms of new quality jobs and improvements to real and personal property that create a sustainable community. 
  • Section 196.1995, F.S., provides that the Board of County Commissioners may hold a referendum to determine whether it may grant Economic Development Ad Valorem Tax Exemptions under Section 3, Article VII, of the State Constitution.
  • The Board of County Commissioners on August 2, 2012 approved Resolution R-12-159 authorizing referendum language to be placed on the November 6, 2012 general election ballot for ad valorem tax exemptions as provided in the statutes as detailed above.
  • On August 21, 2012 the Board voted to withdraw the request for a referendum until such time as the business community can provide sufficient public outreach to allow the voters to make an informed decision on the ballot question.
  • On another agenda item at this Board Meeting on March 12, 2013, the Board will consider whether to approve a Special Election on June 11, 2013 for a referendum on the imposition of a sales tax for health care.
  • If the Board approves that Special Election, we are requesting that the Board also approve a  referendum to determine if voters agree that the County should grant conditional economic ad valorem tax exemption to new and expanding businesses.
  • The Bradenton Area Economic Development Corporation (BAEDC) supports moving forward with the referendum on June 11, 2013 (see attached letter).
  • This proposed Economic Development Ad Valorem Tax Exemption would be a local option tax incentive for new or expanding businesses, which may be granted at the sole discretion of the Board of County Commissioners.
  • Tax Abatement is discretionary, meaning it is not an entitlement program.   The County Commission considers each application individually.
  • Tax Abatement is being offered in Counties across Florida and in order to stay competitive with economic development, Manatee County wants to have this as an incentive option. .
  • Staff has determined that now is the time for the County to move forward with placing this referendum on the June 11, 2013, ballot for consideration by the electors.

County Attorney Review
Other (Requires explanation in field below)

Explanation of Other
Resolution drafted by William E. Clague

Reviewing Attorney

Instructions to Board Records
Original for Board Records, copy of executed Resolution to Cheri Coryea, Neighborhood Services Department.

Cost and Funds Source Account Number and Name

Amount and Frequency of Recurring Costs

Attachment:  Tax Abatement Referendum Resolution R_13_052.pdf
Attachment:  Letter from BAEDC.pdf