Property taxes can be seen as land rent, raising questions about true property ownership. Reforming Florida's homestead exemption is vital but requires a constitutional amendment. The most straightforward reform is repealing the statewide school tax, the Required Local Effort (RLE), a nearly $11 billion tax that bypasses homestead benefits and rollback processes. Phasing out the RLE over ten years would significantly reduce property taxes without constitutional changes or high political resistance.

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