The lawsuit argues that the charge is an unconstitutional tax that disproportionately harms low-income, Black and Brown households
TALLAHASSEE, Fla. — Today, the Southern Poverty Law Center (SPLC) and the American Civil Liberties Union of Florida (ACLU-FL) filed a lawsuit against the City of Tallahassee for its “fire services fee,” an unconstitutional form of taxation not authorized by law.
The lawsuit, filed in the Second Judicial Circuit in Leon County, Fla., asserts that this fee is collected as a hidden charge on monthly utility bills and that fee disproportionately impacts low-income, Black and Brown households, students, and renters. If a resident fails to pay the unconstitutional tax, they risk severe penalties, including utility shutoffs, collections procedures, liens on the property and even foreclosure.
“Tallahassee’s unconstitutional fire services fee is a deeply economically regressive tax that disproportionately burdens low-income homes. It also has a racially discriminatory impact,” said Jacqueline Azis, senior staff attorney, SPLC. “Everyone in Tallahassee needs access to fire services, yet Tallahassee’s current fire services fee is designed in a way that disproportionately burdens households who can least afford it. No one should risk utility shutoffs, collections, or even possible foreclosure of their homes for failure to pay an unconstitutional tax.”
The fire services fee’s uniform charge per household places a heavier burden on low-income residents. Higher-income white households may end-up paying less each month because the city structures its fire services fee into two “zones” with differing rates: an “inner” zone that is more racially diverse and lower-income, where each household pays a higher fee, and an “outer” zone that is predominantly white and higher-income, where the fee is lower.
“This regressive tax is as illegal as it is unjust,” said Nicholas Warren, staff attorney, ACLU of Florida. “As living costs keep rising, the mayor and city commissioners chose to increase a charge that exacerbates inequality and falls hardest on our neighbors who are most under strain. In doing so, the city sidestepped our Constitution’s safeguards against unauthorized taxation. We’re suing to ensure accountability and to require the city to operate squarely within its constitutional boundaries.”
The Florida Constitution regulates the ability of local governments to levy taxes. Local tax revenues are primarily derived from ad valorem property taxes, a progressive tax based on the value of real estate. Article VII, Section 1 of the constitution explicitly prohibits local governments from creating new forms of taxation, reserving that power for the state.
The complaint claims that the city lacks the authority under the Florida Constitution or general law to levy a fire services fee. Additionally, the implementation of this fee violates Florida’s established rules regarding ad valorem taxation and special assessments.
This lawsuit was filed on behalf of Tallahassee residents Dorothy Inman-Johnson, Deborah Cozart-Hawkins, and Jamila Robinson, as well as the organization Citizens for Government Accountability.
“We are bringing this lawsuit to protect the rights of every resident to fair and equal treatment by their government,” said Dorothy Inman-Johnson, former Tallahassee mayor and city commissioner, CEO of Citizens for Government Accountability, and one of the plaintiffs.
The lawsuit asks the court to end the City of Tallahassee’s unconstitutional taxation practices, cease enforcement of the city’s fire services fees, and halt all debt collection and utility shutoff actions over residents’ unpaid fees.
Read the complaint here.
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About the Southern Poverty Law Center
The Southern Poverty Law Center is a catalyst for racial justice in the South and beyond, working in partnership with communities to dismantle white supremacy, strengthen intersectional movements and advance the human rights of all people. For more information, visit www.splcenter.org.
About the American Civil Liberties Union of Florida
The ACLU of Florida, the state affiliate of the national ACLU, is a nonprofit organization dedicated to defending the civil liberties and rights guaranteed by the Constitution and the Bill of Rights. Through litigation, legislation, and public education, the ACLU of Florida strives to ensure that the rights and freedoms of all Floridians are protected. For more information, visit www.aclufl.org.