Dear Fellow Taxpayer:

It is our pleasure to publish the 2000 Florida TaxWatch Ad Valorem Tax Task Force Report entitled "Improving Florida Taxpayer Awareness by Codifying into Law an Ad Valorem Taxpayers' Bill of Rights and Clarification of Ad Valorem Taxpayer Information." This Report is the product of a nonpartisan task force undertaken by Florida TaxWatch, at the behest of legislative leadership.

The Task Force was chaired by Dr. Keith G. Baker, Florida TaxWatch Senior Vice President and Chief Operating Officer and staffed by TaxWatch Senior Research Analyst Kurt Wenner. Its members consisted of representatives from the Legislature, the Governor's Office, the business community, property appraisers, the Florida Bar and the Florida Department of Revenue. The resulting Task Force recommendations should clarify Florida ad valorem tax requirements and improve Florida taxpayers' understanding of their rights, remedies and responsibilities under Florida law.

The Task Force specifically recommends that (1) the Florida Legislature enact, and the Governor sign, an Ad Valorem Taxpayers Bill of Rights into law and (2) the Florida Department of Revenue produce a taxpayer information pamphlet to be made understandable in layman's language and available to property appraisers and other outlets, including the Internet, for distribution to the public to better explain to property taxpayers which of their governmental bodies are responsible for their tax decision. The Task Force also identifies areas where ad valorem tax changes are needed and summarizes issues requiring further study.

We thank Governor Jeb Bush, Senate President Toni Jennings and House Speaker John Thrasher for their active support of the mission and activities of the Task Force. Without the assistance of their good offices, this important work of the Task Force could not have been accomplished. We respectfully submit with this letter the Final Report of the Florida TaxWatch Ad Valorem Task Force, an important milestone in making Florida a taxpayer-friendly, competitive and healthy place to live, work and prosper.

Respectfully,