Florida's Property Tax Amendment: The Legal Questions Everyone Is Asking

Florida's Property Tax Amendment: The Legal Questions Everyone Is Asking

Florida voters will soon be asked to decide one of the most significant constitutional amendments affecting local government finance in decades. In this episode of The Intersection, host Chanae Wood, a partner at Weiss Serota, is joined by fellow partners Jamie Cole and Susan Trevarthen to examine Florida’s proposed Property Tax Amendment, scheduled to appear on the November 3, 2026 ballot. While much of the public discussion has centered on property tax relief for homeowners, the proposal carries broader implications for businesses, commercial property owners, cities, counties, and the essential public services Floridians rely on every day. Jamie breaks down the key provisions of the amendment, including what changes are being proposed, who stands to benefit, and why local governments across the state are closely monitoring its potential impact. He also discusses the legal questions surrounding the ballot language, how Florida courts evaluate constitutional amendment challenges, and what lessons can be learned from prior litigation involving statewide tax initiatives. Susan then explores the practical side of the proposal, including what local governments should be doing now to prepare, the financial and operational analyses that may be necessary, and the important legal distinctions between educating the public and advocating for or against a ballot measure. In this episode, you’ll learn: * What the proposed Property Tax Amendment would change and when those changes could take effect * How homeowners, businesses, and commercial property owners may be impacted * Why cities and counties are concerned about potential revenue reductions * The legal challenges being raised regarding the ballot language * How Florida courts review constitutional amendment ballot summaries * What local governments can do to prepare before the November 2026 vote * The difference between public education and political advocacy by government entities * What options may be available if local governments determine the amendment would significantly affect their operations Whether you are a voter, elected official, municipal attorney, local government administrator, or business owner, this conversation provides essential context for understanding one of the most consequential policy questions facing Florida in 2026. The Intersection explores the legal, policy, and governmental issues shaping Florida’s communities and institutions. Subscribe for future episodes as we continue monitoring developments surrounding this proposed constitutional amendment and its potential impact across the state. Chanae L. Wood https://www.wsh-law.com/team/partner/chanae-l-wood/ [https://www.wsh-law.com/team/partner/chanae-l-wood/] Jamie A. Cole https://www.wsh-law.com/team/partner/jamie-a-cole/ [https://www.wsh-law.com/team/partner/jamie-a-cole/] Susan Trevarthen https://www.wsh-law.com/team/partner/susan-trevarthen/ [https://www.wsh-law.com/team/partner/susan-trevarthen/] WEISS SEROTA HELFMAN COLE + BIERMAN 2800 Ponce de Leon Blvd., Suite 1200 Coral Gables, FL 33134 Website: https://www.wsh-law.com/ [https://www.wsh-law.com/] SPONSOR: A Crafty Chick Miami! The company that's "Bringing floral dreams to life in the heart of Miami." Visit their Instagram page at: @acraftychickmiami Subscribe to The Intersection: wsh-law.com/news-updates [http://wsh-law.com/news-updates]

Before and After the Storm: Preparing for Disaster and Navigating the FEMA Recovery Process

Hurricane season is upon us! In this episode of The Intersection, hosts and partners Roger C. Pou and Justin D. Luger sit down with Evan Fancher, Regional Manager of South Florida at DRC Emergency Services, to walk through what it really takes to protect your community's ability to recover after a disaster strikes. Evan, Roger, and Justin discuss what governments can do before a storm even hits; how to get your documentation, contracts, and processes in order ahead of time; and why preparation is the single biggest factor in avoiding a denied FEMA claim. From there, the conversation covers the Public Assistance process itself — what to expect, where claims break down, and how to navigate the appeals process if your municipality finds itself fighting for funding it deserves. Whether your community is preparing for hurricane season or recovering from a major event, this episode offers a look at the challenges, strategies, and lessons that shape successful disaster recovery efforts. YouTube Video: https://youtu.be/LJdVU3qoUUo [https://youtu.be/LJdVU3qoUUo] HOSTS: Roger C. Pou, WSHC+B Partner LinkedIn: https://www.linkedin.com/in/rcpou [https://www.linkedin.com/in/rcpou] Justin D. Luger, WSHC+B Partner LinkedIn: https://www.linkedin.com/in/justin-luger-09622036 [https://www.linkedin.com/in/justin-luger-09622036] Website: https://www.wsh-law.com [https://www.wsh-law.com] GUEST: Evan Fancher South Florida Regional Manager at DRC Emergency Services https://www.linkedin.com/in/evan-fancher-55940b36 [https://www.linkedin.com/in/evan-fancher-55940b36] EPISODE BREAKDOWN: [00:00:01] - [00:04:35] Welcome & Episode Overview. Roger and Justin introduce the episode's focus. Hosts and guest share their backgrounds and experience. [00:04:35] - [00:09:55] Pre-Storm Prep. Contracts & Procurement. Evan outlines what cities must do before hurricane season and discuss Scope of Work & Contractor Selection Tailoring your RFP to your community's specific geography matters. [00:09:55] - [00:16:10] The Role of Documentation & Debris Monitors. Hosts and Guest discuss as thorough, real-time documentation is the foundation of any successful FEMA claim and how Debris Monitors Are Non-Negotiable. [00:16:10] - [00:21:50] Legal Review & RFP Compliance. Discussion on reviewing RFPs going out and verifying that contracts comply with both local procurement ordinances and federal FEMA requirements. [00:21:50] - [00:28:00] When FEMA Denies Your Claim. Justin and Evan walk through the most common reasons claims fail and why denials can arrive years after the disaster and discuss the appeals process. [00:28:00] - [00:30:13] Final thoughts and final words on appeal process. Roger and Justin have successfully overturned zero-dollar FEMA awards to multi-million dollar recoveries. WEISS SEROTA HELFMAN COLE + BIERMAN 2800 Ponce de Leon Blvd., Suite 1200 Coral Gables, FL 33134 Website: https://www.wsh-law.com/ [https://www.wsh-law.com/] SPONSOR: A Crafty Chick Miami! The company that's "Bringing floral dreams to life in the heart of Miami." Visit their Instagram page at: @acraftychickmiami Subscribe to The Intersection: wsh-law.com/news-updates [http://wsh-law.com/news-updates]

Built Together, Sold Together: Lessons from a Co-Founder Couple

What does it take to build a company, scale it, and sell it — all while doing it alongside your spouse? In this episode of The Intersection, WSHC+B partner Jessika A. Graham sits down with Johanna and Juha Mikkola, the husband-and-wife team behind Wyncode Academy — one of South Florida's leading tech education platforms — which they successfully exited in 2021. They now advise other co-founders through their firm, Mestari, on how to scale both their businesses and their partnerships. From dividing roles in the early days to evaluating buyers beyond valuation and closing a deal without an investment banker, Johanna and Juha share what they wish they had known earlier — and what founders need to understand long before a buyer shows up. Whether you're building with a partner or planning a future exit, this episode offers a candid, practical look at what it takes to do it well. YouTube Video: https://youtu.be/QNHEzoLZh4k [https://youtu.be/QNHEzoLZh4k] HOST: Jessika Graham, Esq. Website: https://www.wsh-law.com/team/partner/jessika-arce-graham/ [https://www.wsh-law.com/team/partner/jessika-arce-graham/] Linkedin: https://www.linkedin.com/in/jessika-arce-graham-22b731a6/ [https://www.linkedin.com/in/jessika-arce-graham-22b731a6/] GUESTS: Juha Mikkola and Johanna Mikkola Juha: https://www.linkedin.com/in/juhamikkola/ [https://www.linkedin.com/in/juhamikkola/] Johanna: https://www.linkedin.com/in/johanna-mikkola/ [https://www.linkedin.com/in/johanna-mikkola/] Mestari: https://www.linkedin.com/company/mestarimakeschampions/about/ [https://www.linkedin.com/company/mestarimakeschampions/about/] Wyncode: https://brainstation.io/ [https://brainstation.io/] EPISODE BREAKDOWN: [00:00:15] - [00:04:02] Welcome & Introduction. Host and guests frame conversation around what it truly takes to build and exit a company as a couple and discuss the Wyncode Origin Story. [00:04:02] - [00:14:07] Building Miami's Tech Ecosystem. The Mikkolas recount connecting with early Miami tech champions and becoming the first DOE-licensed coding bootcamp in the Southeast and developing the Proof of Concept. [00:14:07] - [00:22:45] When Exit Became Real. Juha shares her pivot point and steps taken to sell it. Shares her experience with expansive growth and sale of their business. [00:22:45] - [00:31:20] Choosing the Right Buyer. Johanna how writing equity checks to employees became her most meaningful memory. Juha shares his membership-based automotive community. [00:31:20] - [00:33:55] Closing Thoughts. Host [http://Thoughts.Host] Jessika Graham closes with the episode's throughline. WEISS SEROTA HELFMAN COLE + BIERMAN 2800 Ponce de Leon Blvd., Suite 1200 Coral Gables, FL 33134 Website: https://www.wsh-law.com/ [https://www.wsh-law.com/] SPONSOR: A Crafty Chick Miami! The company that's "Bringing floral dreams to life in the heart of Miami." Visit their Instagram page at: @acraftychickmiami Subscribe to The Intersection: wsh-law.com/news-updates [http://wsh-law.com/news-updates]

Estrangeiros Devem Estruturar Investimentos Imobiliários nos EUA

Investir no mercado imobiliário dos Estados Unidos como estrangeiro traz oportunidades — e complexidades. Neste episódio, são abordadas as principais considerações jurídicas e tributárias que devem orientar a estruturação de um investimento desde o primeiro dia. Junte-se aos sócios da WSHC+B Nelson Slosbergas e Fabio Giallanza enquanto exploram os diferentes veículos de propriedade disponíveis — incluindo empresas individuais, sociedades e estruturas corporativas — e comparam como cada um impacta a responsabilidade, o controle e o tratamento tributário. A conversa também aborda o uso estratégico de dívida em investimentos imobiliários e como as decisões de financiamento podem afetar a exposição fiscal geral. Em seguida, o episódio examina considerações críticas sobre imposto de renda e imposto sobre herança exclusivas para investidores estrangeiros, incluindo como o tratamento tributário difere entre imóveis geradores de renda e imóveis mantidos principalmente para valorização e ganhos de capital. O episódio também detalha a Isenção de Juros sobre Portfólio e como ela pode ser utilizada para reduzir as consequências fiscais sobre determinados investimentos imobiliários. Seja você um profissional que assessora clientes internacionais ou um investidor que atua além das fronteiras, este episódio oferece um guia prático para estruturar investimentos imobiliários nos EUA de forma eficiente e estratégica. Youtube: https://youtu.be/kctgGL-rx1A [https://youtu.be/kctgGL-rx1A] APRESENTADORES Nelson Slosbergas, Esq. – Sócio da WSHC+B e Fabio Giallanza, Esq. – Sócio da WSHC+B RESUMO DO EPISÓDIO [00:00:15] - [00:02:16] Introdução: O Sul da Flórida e o Cenário do Investidor Estrangeiro. Nelson e Fabio preparam o cenário, observando o aumento do capital internacional no Sul da Flórida. [00:02:16] - [00:04:01] Histórico e Tendências em Mudança. Nelson e Fabio compartilham suas origens e trazem suas perspectivas. Nelson discute a mudança entre investidores brasileiros, impulsionada em parte pela variação na taxa de câmbio BRL/USD. [00:04:01] - [00:05:01] Tipo de Investidor, País de Origem e Tratados Tributários. Os advogados discutem por que o país de origem do investidor — com ou sem tratado — pode alterar as taxas de retenção na fonte. [00:05:01] - [00:11:30] La amenaza del impuesto sobre sucesiones (Estate Tax), alternativas de planificación y normas FIRPTA: Exención de 60.000 USD vs. 15 millones USD. [00:11:30] - [00:19:57] LLCs e Demonstrativos de Fechamento. Uma LLC de membro único é considerada, enquanto LLCs com múltiplos membros são, por padrão, tratadas como parcerias. Os apresentadores encerram incentivando os investidores a contratar assessoria jurídica antes do negócio. WEISS SEROTA HELFMAN COLE + BIERMAN 2800 Ponce de Leon Blvd., Suite 1200 Coral Gables, FL 33134 Website: https://www.wsh-law.com/ [https://www.wsh-law.com/] PATROCÍNIO: A Crafty Chick Miami! A empresa que está "Dando vida a sonhos florais no coração de Miami". Visite a página deles no Instagram em: @acraftychickmiami Inscreva-se no The Intersection: wsh-law.com/news-updates [http://wsh-law.com/news-updates] Siga Nelson Slosbergas, Esq. em: https://www.linkedin.com/in/nelson-slosbergas-713244a [https://www.linkedin.com/in/nelson-slosbergas-713244a] Siga Fabio Giallanza, Esq. em: https://www.linkedin.com/in/fabiogiallanza [https://www.linkedin.com/in/fabiogiallanza]

How Foreign Nationals Should Structure U.S. Real Estate Investments

Investing in U.S. real estate as a foreign national comes with opportunity — and complexity. In this episode, this episode breaks down the key legal and tax considerations that should shape how an investment is structured from day one. Join WSHC+B partners Nelson Slosbergas and Fabio Giallanza as they explore the different ownership vehicles available — including sole proprietorships, partnerships, and corporate structures — and compare how each impacts liability, control, and tax treatment. The conversation also covers the strategic use of debt in real estate investments, and how financing decisions can affect overall tax exposure. From there, the episode examines critical income and estate tax considerations unique to foreign investors, including how tax treatment differs between income-producing properties and properties held primarily for appreciation and capital gains. We also unpack the Portfolio Interest Exemption and how it can be used to reduce income tax consequences tied to certain real estate investments. Whether you’re advising international clients or investing across borders yourself, this episode provides a practical framework for structuring U.S. real estate investments efficiently and strategically. Youtube: https://youtu.be/PKjRuOb0GiE [https://youtu.be/PKjRuOb0GiE] HOSTS: Nelson Slosbergas, Esq. - Partner at WSHC+B & Fabio Giallanza, Esq. - Partners at WSHC+B EPISODE BREAKDOWN [00:00:15] - [00:01:44] Introduction: South Florida & the Foreign Investor Landscape. Nelson and Fabio discuss South Florida's surge of international capital and discussing factors for foreign nationals entering the U.S. market. [00:01:44] - [00:06:45] Meet the Hosts: Background & Shifting Trends. Nelson and Fabio shares their roots and bring their perspective. Nelson discusses shift among Brazilian investors driven in part by the dramatic swing in the BRL/USD exchange rate. [00:06:45] - [00:09:41] Investor Type, Country of Origin & Tax Treaties. The attorneys discuss why the investor's country of origin — treaty vs. non-treaty — can dramatically alter withholding rates. [00:09:41] - [00:17:19] The Estate Tax Threat, Planning Alternatives: $60K Exemption vs. $15M+ Foreign non-domiciliaries face a stark reality: only a $60,000 estate tax exemption on U.S. situs assets, compared to up to $15M+ for U.S. domiciliaries. Hosts discuss mitigation strategies as a fallback tool to manage the estate tax exposure is discussed. [00:17:19] - [00:26:00] LLCs & Closing Statements. LLCs are versatile but misunderstood — a single-member LLC is a "tax nothing," while multi-member LLCs default to partnership treatment. The hosts close by urging investors to engage counsel before the deal, not after. WEISS SEROTA HELFMAN COLE + BIERMAN 2800 Ponce de Leon Blvd., Suite 1200 Coral Gables, FL 33134 Website: https://www.wsh-law.com/ [https://www.wsh-law.com/] SPONSOR: A Crafty Chick Miami! The company that's "Bringing floral dreams to life in the heart of Miami." Visit their Instagram page at: @acraftychickmiami Subscribe to The Intersection: wsh-law.com/news-updates [http://wsh-law.com/news-updates] Follow Nelson Slosbergas, Esq. on: https://www.linkedin.com/in/nelson-slosbergas-713244a [https://www.linkedin.com/in/nelson-slosbergas-713244a] Follow Fabio Giallanza, Esq. on https://www.linkedin.com/in/fabiogiallanza [https://www.linkedin.com/in/fabiogiallanza]