In Florida, we had Amendment 6 to the Florida Constitution which would
make waterfront based businesses such as marinas and fish houses etc
pay property tax on the value of their business, not on the value of
the property if it was turned into more expensive development. The
idea was that this would prevent marinas etc from getting turned into
condo property due to taxes being too high on waterfront property. I
can find no answer to if it passed or not.