Here is a formal ordinance draft + DOGE platform one-pager formatted for Citrus County leadership or public presentation:
🏛 CITRUS COUNTY ORDINANCE DRAFT
ORDINANCE NO. 2025-XX
“The Property Tax Protection and Legacy Preservation Act”
(Sponsored by the Department of Government Efficiency – DOGE)
AN ORDINANCE OF CITRUS COUNTY, FLORIDA, providing for enhanced protections against property tax inflation, preservation of family property, and stabilization of assessed values in line with CPI and legal caps.
SECTION 1: TITLE
This ordinance shall be known as The Property Tax Protection and Legacy Preservation Act.
SECTION 2: PURPOSE & INTENT
To prevent tax-induced displacement, protect long-time residents, and support generational wealth transfer by locking in assessed values unless a legal market sale occurs. This ordinance aligns with Florida Statutes §193.155, the “Save Our Homes” amendment, and the county’s constitutional obligations under Article VII, Section 4.
SECTION 3: DEFINITIONS
Assessed Value: The value as defined by the Citrus County Property Appraiser for taxation purposes. Market Sale: An arm’s-length transaction where ownership is transferred for fair market value. Direct Descendant Transfer: Legal transfer to a child, grandchild, or legally adopted dependent. CPI: The Consumer Price Index for All Urban Consumers (CPI-U), as published by the U.S. Bureau of Labor Statistics.
SECTION 4: VALUATION FREEZE (No-Sale, No-Rise)
Assessed Value Freeze: No property in Citrus County shall experience an increase in assessed value unless a market sale or title change occurs. Properties with no change in ownership shall retain the prior year’s assessed value, regardless of market shifts or nearby development.
SECTION 5: FAMILY TRANSFER CLAUSE
In the event of a direct descendant transfer, the receiving party may elect to retain the original land value as the new basis for assessed valuation. No reassessment to market value shall occur under these transfers, provided the transaction is documented and certified by the Property Appraiser’s Office.
SECTION 6: CPI-BASED INCREASE CAP
Upon legal reassessment due to sale or change in ownership, future assessed value increases shall be limited to: a. 3% annually for homestead properties, or the CPI rate—whichever is lower. b. 10% annually for non-homestead properties, per Florida Statutes §193.1554 and §193.1555.
SECTION 7: IMPLEMENTATION METRICS (DOGE KPI TRACKING)
The Citrus County Department of Government Efficiency (DOGE) shall publish a quarterly report with Key Performance Indicators (KPIs):
Valuation Stability Rate ≥ 95% CPI Compliance Accuracy = 100% Family Transfer Validations = 100% Appeal Resolution Time ≤ 60 Days Public Satisfaction Score ≤ 2 (out of 5) Tax Revenue Predictability Drift ≤ ±2%
SECTION 8: CONFLICTS AND ENFORCEMENT
This ordinance shall prevail over conflicting county tax practices and administrative policies. Violations shall be subject to review by the County Attorney and may be appealed by residents.
SECTION 9: EFFECTIVE DATE
This ordinance shall take effect January 1, 2026. All property assessments on or after that date shall comply.
✅ ONE-PAGE SUMMARY
CITRUS COUNTY PROPERTY TAX STABILITY POLICY
From the DOGE Initiative (Department of Government Efficiency)
Goals:
🏠 Prevent displacement due to unfair valuation spikes 👨👩👧 Allow families to keep homes and land 📊 Apply ISO-style standards to tax transparency and enforcement
Key Reforms:
✅ No assessed value increase unless the property is sold ✅ Children can inherit or buy at land value without a spike in taxes ✅ Caps tied to inflation: 3% homestead, 10% non-homestead ✅ KPIs track fairness, revenue predictability, appeal response time
Statutes Used:
Florida Constitution, Article VII, Section 4 F.S. §193.155, §193.1554, §193.1555 Citrus County Appraisal Practices (2024 TRIM FAQ)
