PROPERTY TAX EXEMPTION AND PROPERTY APPRAISER INFORMATION

Make that decision today to protect your home and family! Click here

ALERT: IF YOU MISSED THE MARCH 1ST DEADLINE FOR THE HOMESTEAD TAX EXEMPTION FILING, READ BELOW  OR CLICK HERE

UNDER FLORIDA LAW, THE FAILURE TO FILE FOR HOMESTEAD EXEMPTION BY MARCH 1st CONSTITUTES A WAIVER OF THE EXEMPTION PRIVILEGE FOR THAT YEAR. IN ORDER TO RECEIVE APPROVAL FOR THE AD VALOREM TAX EXEMPTION, YOU MUST RESIDE ON THE PROPERTY BY JANUARY 1st OF THE YEAR IN WHICH YOU APPLY FOR THE EXEMPTION.

You can apply for the Homestead Ad Valorem Tax Exemption online or at your local county property appraiser's office.

Florida Property Valuations and Tax Data book: Real Property Assessment Differential Value of Capped Parcels

Florida Property Valuations and Tax Data book: Real Property Assessment Differential Value of Capped Parcels (Table 41 above) displaying the difference between the just value of residential properties with homestead exemption and the assessed value of the same properties which is capped by the Save Our Homes amendment. The cap limits increases in assessed value to the consumer price index or 3%, whichever is lower.

Property Taxation in Florida

The ad valorem tax or â¬Sproperty tax⬠is an annual tax levied by local governments based on the value of real and tangible personal property as of January 1 of each year. The taxable value of real and tangible personal property is the fair market value of the property adjusted for any exclusions, differentials or exemptions. Tax bills are mailed in November or each year based on the previous January 1st valuation and payment is due by the following March 31. Ad valorem tax continues to be a major source of revenue for local governments in Florida. In 2005 the Ad Valorem property tax revenues in the state were over $246 Billion dollars. In FY 2002-03  property taxes constituted 31 percent of county governmental revenue ($6.3 billion ), and 17 percent of municipal governmental revenue ($2.5 billion), making it the largest single source of tax or general revenue for general purpose governments in Florida. In addition, the property tax is the primary local revenue source for school districts. In FY 2003-04, school districts levied $8.4 billion in property taxes for K-12 education.
 
The property tax is important not only because of the revenue it generates, but because it is the only taxing authority not preempted by the Florida Constitution to the state. However, the property tax is not an unlimited source of revenue. The Florida Constitution caps the millage rates assessed against the value of the property. In addition, the Florida Constitution grants property tax relief in the form of valuation differentials, assessment limitations, and exemptions, including homestead exemptions.

Filing for Homestead Tax and Other Exemptions

All legal Florida residents are eligible for a Homestead Tax Exemption on their homes, condominiums, co-op apartments, and certain mobile home lots if they qualify. The Florida Constitution provides this tax-saving exemption on the first $25,000 of the assessed value by the property appraiser of an owner/occupied residence. You are entitled to a Homestead Tax Exemption if, as of January 1st, you have made the property your permanent home or the permanent home of a person who is legally or naturally dependent on you. By law, January 1st of each year is the date on which permanent residence is determined.

You can now file for Homestead ONLINE by visiting your county property appraiser's website (see the links below) or you can file by visiting any of their offices. Contact us and we can help you with the forms, information and process to file your Homestead Tax Exemption in your county. Here is the contact information for all counties in Florida (each hyper-link is clickable):

You can apply for the Homestead Tax Exemption online or at most county property appraiser's offices for free only in the county in which you reside. Below is the address and web site information, and other pertinent information you need to know, or you can click here for the direct link. Let us know if you have any questions.

Download the state approved tax exemption form HERE (The form must be filed by the applicants in the county where they reside)

Here is the Florida County Property Tax Appraiser information for your particular county. (Mouse over and click to link)

REQUIREMENTS FOR THE HOMESTEAD TAX EXEMPTION

The Florida statutes define "permanent residence" as follows:

"Permanent residence" means that place where a person has his true, fixed, and permanent home and principal establishment to which, whenever absent, he has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows a change has occurred. Fla.Stat.Ann. § 196.012(17).

The court notes that Florida's definition of "permanent residence" is virtually the same as the definition of domicile for federal diversity jurisdiction purposes.

The requirements for entitlement to a homestead ad valorem tax exemption are: 
1. As of January 1, the applicant had legal or beneficial (equitable) title to the real property; and, 
2. As of January 1, the applicant made that property his/her permanent residence 
3. If not a U.S. citizen you must provide a copy of a permanent resident ID card 

To qualify for the permanent resident exemption, persons must complete a form containing sufficient information to enable the property appraiser to determine that their permanent residence is in Florida. Fla.Stat.Ann. § 196.121. The criteria listed above are the only issues to be resolved in determining homestead status. However, there is an infinite amount of evidence which the Property Appraiser may review. THE PROPERTY APPRAISER IS PRESUMED TO BE CORRECT IN HIS DECISION. IT IS UP TO YOU TO PROVIDE PROOF NECESSARY TO BE GRANTED THE EXEMPTION.

When considering permanent residency, the property appraiser's office may consider any of the following relevant factors (Fla.Stat.Ann. § 196.015):
1. Driver license (NOTE: Individual home owner does not have to be a licensed driver in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such licensed driver.)
2. Voter registration (NOTE: Individual home owner does not have to be a registered voter in order to be entitled to homestead exemption and tax assessor has no authority to deny the homestead tax exemption merely because claimant is not such registered voter. Op.Atty.Gen., 1949, p. 284.)
3. Identification card 
4. Sworn affidavit (Note: Contact us on this issue)
5. Income tax return or other official document sent to homestead address 
6. Florida vehicle tags 
7. Other relevant evidence (Note: Contact us on this issue. The term 'Relevant evidence' may be a legal quagmire)

As of July 1st 2009, Section 196.015, Florida Statutes, is amended to read:  

196.015 Permanent residency; factual determination by property appraiser.--Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1) A formal declaration of domicile by the applicant recorded in the public records of the county in which the exemption is being sought.

(2) Evidence of the location where the applicant's dependent children are registered for school

(3) The place of employment of the applicant.

(4) The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated.

(5) Proof of voter registration in this state with the voter information card address of the applicant, or other official correspondence from the supervisor of elections providing proof of voter registration, matching the address of the physical location where the exemption is being sought.

(6) A valid Florida driver's license issued under s. 322.18 or a valid Florida identification card issued under s. 322.051 and evidence of relinquishment of driver's licenses from any other states The place of issuance of a driver's license to the applicant.

(7) Issuance of a Florida license tag on any motor vehicle owned by the applicant.

(8) The address as listed on federal income tax returns filed by the applicant.

(9) The location where the applicant's bank statements and checking accounts are registered.

(10) Proof of payment for utilities at the property for which permanent residency is being claimed.

The giving of false information for the purpose of claiming the property tax exemption is a misdemeanor of the first degree. Fla.Stat.Ann. § 196.131(2).

Regarding domicile, "A person's domicile is that place where he has his true, fixed and permanent home and principal establishment, and to which he has the intention of returning whenever he is absent therefrom." No one factor, not even place of voting registration, or a declaration of domicile or residence made for official purposes, is controlling. While statements of intention carry considerable weight, they will not prevail over contrary facts evidencing actual intent. Among the influential factors are the place where civil and political rights are exercised, taxes paid, real and personal property (such as furniture and automobiles) located, driver's and other licenses obtained, bank accounts maintained, location of club and church membership and places of business and employment. Husak v. Rasman, 1989 WL 13688 (E.D.Pa.)

The deadline for homestead application is March 1, to have it apply for that year. As stated above, you must own and live in the house as of January 1, to qualify. You may prequalify for homestead year-round for the following year. Once homestead is granted, it is usually  automatically renewed. Social Security numbers must be furnished on new homestead applications for them to be deemed complete. This information is safeguarded as CONFIDENTIAL.

The requirements for a homestead exemption are:
⬢ 1. As of January 1, the applicant must have legal or beneficial (equitable) title to real property recorded in the residence's County.
⬢ 2. The applicant must be claiming the residence his/her primary residence as of January 1 of the tax year.
⬢ 3. The applicant must be a legal resident of Florida and US citizen or be a holder of a Permanent Resident Card issued by INS.

At the time of application the applicant should have and may be required to produce any or all of the following:
⬢ 1. Proof of Florida residency (i.e. Driver license) A "Valid in Florida" designation on your Florida driver license is not acceptable. A Florida Identification Card with an out of state driver license is not acceptable.
⬢ 2. Proof of Citizenship (i.e. voter registration or permanent resident card)
⬢ 3. Address of property, tax bill or deed/title.
⬢ 4. Social Security numbers for your spouse and any owner who resides on the property. (Required per FL Stat 196.011(11)
⬢ 5. If you have a mobile home, your will need your title or registration to the mobile home and the deed to the real estate.
⬢ 6. If the real estate is in a trust, you will need to provide us evidence of from the Trust which provides that you have the necessary ownership interest to qualify for homestead exemption. (see sample verbiage or Fl Stat. 196.014(2)) 

The deadline to apply for homestead exemption is March 1. Applications may be filed after March 1 through a late filed application appeal process. Applications can be submitted for the coming year after March 2. 

Other Important Facts:
Florida Statute 196.011(9) (a) requires the owner to notify the Property Appraiser whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property.
Florida Statute 196.031(6) does not permit a property owner or legally or naturally dependent of the owner to avail themselves of a tax exemption in Florida and any other state.
Florida Administrative Code 12D-7.007
(3) A person in this country under a temporary visa cannot meet the requirement of permanent residence or home and therefore cannot claim homestead exemption.
(7) A married woman and her husband may establish separate permanent residences without showing "impelling reasons" or "just ground" for doing so. If it is determined by the property appraiser that separate residences and separate "family units" have been established by the husband and wife, and they are otherwise qualified, each may be granted homestead exemption from ad Valorem taxation under Article VII, Section 6 1968 State Constitution.

For the required statutory wording required to demonstrate ownership interest when property is in a trust, contact us.

What you need to file for Homestead Tax Exemption  

The filing period for Homestead Exemption for 2009 is: March 2, 2008 through March 1, 2009. There is no cost to file for Homestead if you file by the March 1 deadline. You may currently pre-file for the existing year, or file a "Good Cause" Petition and an application to late file for the previous year.

When filing an application you may have to produce the following items listed below. See further down on this page (Florida Statute 196.015 -- Permanent residency; factual determination by property appraiser) for more information. To claim the Homestead tax Exemption, all owners occupying the property as Tenants in Common (i.e., proportional share co-owners) must file in person on jointly held property. In the case of a husband/wife ("Tenants by the Entirety") or "Joint Tenants with Rights of Survivorship", and one owner may qualify for 100% coverage, although it is always highly advisable to have all eligible owner-occupants to file. If you are married and the Deed has different last names for husband and wife, a marriage certificate must be presented if the deed does not indicate the two co-owners are "husband and wife."  

Proof of Ownership: Recorded Warranty Deed, Co-op Propriety Lease, Notice of Proposed Taxes or Tax Receipt, if in your name(s) . A deed must be presented if the property is jointly owned. IF THE PROPERTY IS HELD IN A TRUST, THE PROPERTY APPRAISER WILL POSSIBLY NEED A COMPLETE COPY OF THE TRUST AGREEMENT. The Deed and Trust must have specific wording required by law. Contact us for this required wording.

Proof of Permanent Florida Residence preferably dated prior to January 1 of the tax year for which you are filing, established in the form of:

Florida Voter's Registration or Recorded Declaration of Domicile (Contact us for this form)

Florida Driver's License or Florida I.D. Card. Note: "Valid Only in Florida" driver license is not acceptable.  

Non U.S. Citizens must bring proof of permanent residency, asylum/parolee status (or other "PRUCOL" status), and Recorded Declaration of Domicile.

If you have a Homestead Exemption in any other state or county (or an equivalent exemption, such as New York 's "S.T.A.R." exemption) on another property you also currently own, you will not be eligible for a homestead until you surrender the exemption in that other jurisdiction.

The State-approved application form requests certain information for all owners living on the premises and filing:

Current employers of all owners

Addresses listed on last IRS income tax returns.

Date of each owner's permanent Florida residence.

Date of occupancy for each property owner.

Social security numbers of all owners filing are required.

Other Exemptions  

Widows, widowers, permanently disabled persons, and qualified senior citizens on fixed-incomes are entitled to additional tax-saving exemptions:

$500 Disability Exemption: One letter from a Florida doctor stating that you are totally and permanently disabled.

$500 Widows/Widower's Exemption: Spouse's death certificate, newspaper clipping or memorial card.

Additional $25,000 Senior Citizen Exemption: Filing period is January 1 through March 1 of each year. Applicant must be 65 years of age or older as of January 1 and total household adjusted gross income must not exceed $22,693 (adjusted annually for inflation by the Department of Revenue). This exemption must be applied for annually.

$5,000 Veteran's Disability Exemption: A copy of your Certificate of Disability from the U.S. Government or the U.S. Department of Veterans Affairs (or its predecessor agency). The disability must be military service-related and incurred during a period of wartime service or by misfortune. The service-related disability must be to a degree of at least 10% before January 1, of the current year.

$5,000 Veteran's Service-Connected Total and Permanent Disability Exemption: A certificate from the US Government or US Department of Veterans Affairs. Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died from service-connected causes while on active duty as a member of the US Armed forces are entitled to an exemption on real estate used and owned as a homestead.

$500 Disability Exemption for Blind Persons: A certificate from the Division of Blind Services of the Department of Education or the United States Department of Veterans Affairs certifying the applicant to be blind is required.

Full Exemption for Totally and Permanently Disabled Persons: A certificate from two licensed doctors of this state or a certificate from the US Department of Veterans Affairs. To be entitled to this exemption, you must be a (1) quadriplegic or (2) paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under number two (2) above, the prior year (2004) gross income of all persons residing in or upon the homestead shall not exceed $22,121. This amount is adjusted annually and a statement of gross income must accompany the application.

"Granny Flat" Exemption - Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction (up to 20% of the homestead value). To be eligible, the property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed. The construction or reconstruction must be properly permitted and comply with all local land development regulations. Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraiserâ¬"s Office. Construction or reconstruction must be substantially complete after January 7, 2003 and before January 1st of the year in which the reduction is requested. Application must be filed with the Property Appraiserâ¬"s Office annually on or before March 1st of each year. The occupant(s) of the quarters must be a parent or grandparent. The occupant(s) must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupant(s) must permanently reside on the property on or before January 1st. of the year in which the reduction is requested. The occupant(s) cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State.

Historic Property Exemption - Is your property on the National or Florida Registers of Historic Properties? Then, under certain circumstance, you may be entitled to some special exemptions related to your assessed value. Contact us for the application form.

Homestead Exemptions are not transferable

Homestead Exemption does not transfer from property to property. If you had the exemption last year on another property and moved, you must file a new application for your new residence. Notify the Property Appraiser to cancel the exemptions on your former home. Property purchased during last year may show qualified exemptions of the seller. The sellers' exemptions will not carry over to this year; you must apply for your new exemption!

You Must Make a Timely First Application

You can usually file for Homestead Exemption all year around. There are two filing periods.

"Pre-Filing" for the next year (for owners who purchased properties after January 1 of this year): March 2 to December 31.

"Traditional" Filing Period: January 1 to March 1.

The amount of the homestead exemption granted to an owner residing on a particular property is to be applied against the amount of that person's interest in the property. This provision is limited in that the proportional amount of the homestead exemption allowed any person shall not exceed the proportionate assessed valuation based on the interest owned by the person. For example, assuming a property valued at $40,000, with the residing owner's interest in the property being $20,000, then $20,000 of the homestead exemption is all that can be applied to that property. If there are multiple owners, all as joint tenants with rights of survivorship, the owner living at property filing receives the full $25,000 exemption.

Late Filing for Homestead (If you missed the March 1 deadline)

DID YOU MISS THE MARCH 1st DEADLINE TO FILE FOR A HOMESTEAD PROPERTY TAX EXEMPTION?

Don't worry ... because Florida law allows for late filing for the current Tax Year until January 2, of the following year. The county property appraiser's office accepts late Homestead applications and helps taxpayers prepare the mandatory petitions to the County Value Adjustment Board (VAB) for all eligible properties. To claim a current Homestead, you must have purchased, be named on the title, and moved onto the property on or before January 1st, and meet certain other residency qualifications of having a Florida driver's license/ID card or a voter card (or recorded Declaration of Domicile) showing the address.

Applications with Petition - Most county property appraiser's offices accept late Homestead applications. They also help taxpayers prepare the petitions to the County Value Adjustment Board (VAB) for all property purchased prior to January 1 and owned and occupied by qualified applicants. For a late application to be granted for the current year, you must file a petition with the VAB accompanied by a non-refundable filing fee and qualify for the exemption. If the application is filed after the September TRIM Notice deadline, and you request a "good cause" hearing with the Value Adjustment Board on or before December 31st, the Value Adjustment Board will hold a hearing to determine if it will hear your petition. 

You must show "good cause" why your petition was not filed by the September deadline. Good cause may very well be determined by "which side of the bed" the VAB woke up on that day! Remember, the property tax revenues are huge sources of income for the county, and automatic denial is almost guaranteed. The term "Good Cause" is ambiguous at best, but the term generally means a substantial reason amounting in law to a legal excuse for failing to perform an act required by law, coupled with legally sufficient grounds or another really good reason. Good cause also depends on the circumstances of each individual case and that finding of existence of good cause for failure to comply with the law lies in the discretion of the Value Adjustment Board officer (VAB) to which the decision is committed. It is a relative and highly abstract term.

If granted "Good Cause," you must file a petition and pay the mandated non-refundable filing fee to the VAB; and be heard by a Special Master for approval or denial. If denied "Good Cause" by the VAB, you are still entitled by law to appeal to the Circuit Court, pursuant to Sec. 194.171, Fla. Stat. That is going to be basically a lawsuit, and cost thousands of dollars in lawyers fees, retainer fees for lawyers, $250 to $500 per hour and court costs, not to mention loss of the homestead tax exemption and up to triple the amount of your property taxes.

Receipts, Renewals, and Changes that Cause Ineligibility

After your initial application for the Homestead Exemption has been made and the exemption has been granted, a receipt will be mailed to you each January 1st for verification that the status and condition of the ownership has not changed in any manner whatsoever.

If you do not receive a renewal receipt from the property appraiser by March 1, failure to contact their office could result in the loss of your Homestead Exemption for the year. A new application is required if your property has been sold or otherwise disposed of, or the ownership changes in any manner or when the holder(s) of the Homestead Exemption ceases to reside on the property as a permanent resident. This annual Homestead Receipt renewal does not pertain to any of the other exemptions and/or classifications.  

If you no longer qualify: The law requires you to notify the Property Appraiser's office to remove that exemption by March 1. Strong penalties -- going back as far as ten years of back taxed, plus penalties and interest -- may be imposed on those who do not tell the Property Appraiser to remove exemptions for which they are no longer qualified. For example, if you have rented out your entire property (under most of the circumstances we've investigated), you would likely forfeit your right to claim a Homestead Exemption. Or, if you were receiving a widow's or widower's exemption and remarry, you would no longer be entitled to that exemption.  

Important Dates To Remember

January 1
Date of assessment for all properties. Date you must have title and be living on the claimed property as a primary residence.

January and February
Filing of applications for all exemptions for the current year. Applications filed after March 1 may be granted for the following year.

January to April 1
Filing of Tangible Personal Property tax returns.

March 1
Filing deadline for all exemptions and agricultural classifications.

April 1
Filing deadline for Tangible Personal Property tax returns.

July 1
The Property Appraiser's office submits the assessment rolls to the Florida Department of Revenue for review and approval.

August
TRIM Notices are mailed to all County property owners. Property owners have 25 days from the mailing date of TRIM notices in which to meet with an appraiser to discuss value, or file a petition with the Value Adjustment Board ( VAB ) contesting the propertyâ¬"s value.

October
Assessment rolls are certified for collection.

November
Tax bills are mailed by County Tax Collector. 

CHECK OUT OUR ONLINE PROPERTY TAX CALCULATOR HERE

CLICK HERE TO LEARN HOW TO GET YOUR PROPOSED PROPERTY TAX INCREASE REDUCED, OR EVEN WIPED OUT!

or

IF YOU HAVE BEEN DENIED THE HOMESTEAD AD VALOREM TAX EXEMPTION, THE FOLLOWING MAY BE OF INTEREST TO YOU OR YOUR ATTORNEY:

The Value Adjustment Board (VAB) Process

Before you proceed, read the paragraph above entitled "Late Filing for Homestead". The purpose of the VAB process is to determine whether the assessed value of a petitioned property exceeds its market value as of January 1. The VAB appoints a Special Magistrate (qualified real estate appraisers or attorneys, independent of the Property Appraiserâ¬"s Office) to conduct the administrative hearings. It is highly recommended to exhaust your administrative remedies before the VAB before attempting to file a suit in circuit court.

If you disagree with your propertyâ¬"s assessed value, please discuss it with a staff member of the Property Appraiserâ¬"s Office BEFORE you file a petition. If you petition the VAB for a change in value, the Clerk must RECEIVE the petition by the deadline date. Please see your proposed notice for the deadline date. (NOT MERELY POSTMARKED).

VAB hearings begin in the fall where you will present your evidence and testimony to a Special Magistrate. An appraiser from the VAB  office will present evidence as to the market value of your property. A written decision will be sent to you after the final VAB hearing is held.

If a property is petitioned and the VAB made no adjustment and the taxes are not paid until January, the November and December discount is lost. It is the taxpayer's decision as to whether or not to pay the taxes in order to get the discount when petitioning a property.

A value adjustment board is not authorized to consider an application for a homestead exemption unless a timely application has first been filed with the property appraiser. (Op.Atty.Gen., 2001-83, December 13, 2001 .)

In the event that you do not agree with the appraised value of your real property and are filing a petition with the Value Adjustment Board (V.A.B.), under the provisions of Florida Statute 194.034 (d), it is required that you furnish the VAB Appeals office all the information or documentation that will be used to support your conclusion of value. Failure to provide the following information to the Property Appraiser no less than 15 days prior to your hearing precludes its use before the V.A.B.

Documentation must be filed in DUPLICATE.
(1) Copy of lease or leases.
(2) Certified copy of Gross Rental Income and Miscellaneous Income.
(3) Certified copy of Expense Statement.
(4) Copy of any appraisal reports made on the subject property within three (3) prior years.
(5) Original construction costs plus cost of any improvements, add-ons or additions (include indirect
costs such as profit, and overhead, interim finance charges, discounts, survey, architectâ¬"s fees,
legal fees, permits, etc).
(6) A list of any comparable properties you intend to submit to the V.A.B. which would tend to
substantiate your claim for adjustment of subject property to include sales price, date of sale,
sales price per square foot, and/or units of comparison, apartments, single family dwellings
square feet of living area, breakdown of sale between land and improvements. Also, list date of
sale and adjustments for differences you may deem appropriate.
(7) Any contracts for Deed prior to closing.
(8) Original Amount of Mortgage, terms and balance owed on January 1 of the current year.
(9) Original copy of Closing Statement.
(10) Other items you may deem supportable as to your Petition before the V.A.B.

INFORMATION FOR TAXPAYERS IN CONNECTION WITH PETITIONS AND PROCEDURES OF THE VALUE ADJUSTMENT BOARD
The Value Adjustment Board (VAB) is governed by Part I of Chapter 194, Florida Statutes, Rule 12D-10 of the Florida Administrative Code (FAC), and VAB Resolution No. R-05-175. Copies are available for review with most Value Adjustment Board Records Departments. A copy of Rule 12D-10.0044, FAC, providing uniform procedures for hearings, should be provided to you. The petitioner may wish to consult with or be represented by an attorney, but is not required to do so. However, the following information is provided to assist you:
1. Petitions that are not timely filed, not substantially complete, or filed on inappropriate forms may not be acted on by the
Special Magistrate without a hearing.
2. There is a legal presumption that the Property Appraiserâ¬"s determination is correct. You, the taxpayer, have the burden
to prove that the Property Appraiserâ¬"s assessment is in excess of the just value of your property.
3. You have more than likely already received a written request to furnish evidence to the Property Appraiser. NO testimony or evidence
may be presented at the hearing if copies of all documentation and a summary of evidence are not presented to Board Records at least fifteen (15) days before your hearing date.
4. Extenuating circumstances that will be considered by the Value Adjustment Board or Special Magistrate, when
authorized by law, shall mean documented circumstances that make performance practically impossible, such as serious illness or
a major life catastrophe.
5. All petitioners and witnesses (including the Property Appraiser and his witnesses) will be required to testify under oath
and may be cross-examined.
6. Only relevant evidence and testimony may be presented. For example, if you are contesting the value assigned by the
Property Appraiser, information pertinent to the value of your property, such as a recent appraisal, should be presented.
7. Neither the VAB nor the Special Magistrate can adjust the value of a property or grant an exemption on the basis of
hardship or by considering the ultimate amount of taxes required.
8. A verbatim record of the proceedings shall be made. Documents provided to the VAB or Special Magistrate will be
retained by the Clerk for the VAB.
9. The Property Appraiser may present his basis for the assessment after the petitioner presents his testimony and evidence.
10. You may not discuss matters related to your petition with the Special Magistrate except at the hearing. In addition, you
may not discuss matters related to your petition with members of the VAB.
11. Your hearing time may be continued or rescheduled after proper notice.
In the event you may be unable to attend the hearing, your petition will be reviewed in your absence, relying on the content
of your petition and evidence presented by the Property Appraiser.
All petitioners will be notified in writing of the decision by the VAB.
REVIEW BY THE VALUE ADJUSTMENT BOARD
The VAB will convene to consider the recommendations of the Special Magistrate and to act upon all petitions. Review of
the Special Magistrateâ¬"s recommendations will be granted only by motion adopted by a majority of the VAB and will be based on the
record. SUBMISSION OF ADDITIONAL TESTIMONY AND DOCUMENTARY EVIDENCE WILL NOT BE ALLOWED.

Homestead tax Exemptions, Refusal and Hearing (Fla. Stat. 196.151)

The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before July 1 of that year, carefully consider all applications for tax exemptions that have been filed in their respective offices on or before March 1 of that year. If, upon investigation, the property appraiser finds that the applicant is entitled to the tax exemption applied for under the law, he or she shall make such entries upon the tax rolls of the county as are necessary to allow the exemption to the applicant. If, after due consideration, the property appraiser finds that the applicant is not entitled under the law to the exemption asked for, he or she shall immediately make out a notice of such disapproval, giving his or her reasons therefor, a copy of which notice must be served upon the applicant by the property appraiser either by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal to the value adjustment board the decision of the property appraiser refusing to allow the exemption for which application was made, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim for exemption and shall hear the applicant in person or by agent on behalf of his or her right to such exemption. The value adjustment board shall reverse the decision of the property appraiser in the cause and grant exemption to the applicant if in its judgment the applicant is entitled thereto or shall affirm the decision of the property appraiser. The action of the board is final in the cause unless the applicant shall, within 15 days from the date of refusal of the application by the board, file in the circuit court of the county in which the homestead is situated a proceeding against the property appraiser for a declaratory judgment as is provided by chapter 86 or other appropriate proceeding. The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application above provided does not constitute any bar or defense to the proceedings.

FLORIDA ADMINISTRATIVE CODE
CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
* * *
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the
Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be
Available to Petitioners.
(1) The value adjustment board must accept Forms DR-486 and DR-486T, regardless that the value adjustment board uses
another such form, as permitted under Section 195.022, F.S.
(2) Subsequent to the mailing or sending of the hearing notice, and at least fifteen (15) days before the scheduled hearing,
the petitioner shall provide the property appraiser with a list and summary of evidence to be presented at the hearing. The list and
summary must be accompanied by copies of documentation to be presented at the hearing.
(3) No later than seven (7) days before the hearing, if the property appraiser receives the petitionerâ¬"s documentation and if
requested in writing by the petitioner, the property appraiser shall provide the petitioner with a list and summary of evidence to be
presented at the hearing. The list and summary must be accompanied by copies of documentation to be presented at the hearing. The
evidence list must contain the property record card if provided by the clerk.
(4)(a) If the taxpayer does not provide the information to the property appraiser at least fifteen (15) days prior to the
hearing pursuant to subsection (2), the property appraiser need not provide the information to the taxpayer pursuant to subsection (3).
(b) If the property appraiser does not provide the information within the time required by subsection (3), the hearing shall be
rescheduled.
(5)(a) The exchange in subsections (2) and (3) shall be delivered by regular or certified U.S. mail, personal delivery,
overnight mail, FAX or email. It shall be sufficient if at least three FAX or email attempts are made to such address. If more than one
FAX number is provided, three (3) attempts must be made for each number to satisfy this requirement. The taxpayer and property
appraiser may agree to a different timing and method of exchange. â¬SProvided⬠means made available in the manner designated by the
property appraiser or by the petitioner in his/her submission of information, as via email, facsimile, U.S. mail, or at the property
appraiserâ¬"s office for pick up. If the petitioner does not designate his/her desired manner for receiving the property appraiserâ¬"s
information, the information shall be provided by the property appraiser by depositing it in the U.S. mail.
(b) The information shall be sent to the address listed on the petition form; however, it may be submitted to an email or FAX
address if given.
(c) In computing any period of time prescribed or allowed by these rules, the day of the act, event, or default from which the
designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a
Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next day which is neither a Saturday,
Sunday, or legal holiday. If the fifteenth day before a hearing is a Saturday, Sunday, or legal holiday, the information under
subsection (2) shall be provided no later than the previous business day.
(6) Level of detail on evidence summary: The summary pursuant to subsections (2) and (3) shall be sufficiently detailed as
to reasonably inform a party of the general subject matter of the witnessâ¬" testimony, and the name and address of the witness.
(7) Hearing procedures: Neither the Board nor the special magistrate shall take any general action regarding compliance
with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a
consideration of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled hearing and
based on evidence presented at such hearing. â¬SGeneral action⬠means a prearranged course of conduct not based on evidence received
in a specific case at a scheduled hearing on a petition. A property appraiser shall not appear at the hearing and use undisclosed
evidence that was not supplied to the petitioner as required. The normal remedy for such noncompliance shall be a rescheduling of the
hearing to allow the petitioner an opportunity to review the information of the property appraiser.
(8) The petitioner may reschedule the hearing one time by submitting a written request to the clerk of the board no less than
5 calendar days before the scheduled appearance.
(9) This rule provides procedures for information and evidence exchange between the petitioner and property appraiser,
consistent with Section 194.032, F.S., subject to the provisions of Section 194.034(1)(d), F.S., and subsection 12D-10.003(4), F.A.C.,
relating to a request by a property appraiser for information from the petitioner in connection with a filed petition, which information
need not be provided earlier than fifteen (15) days prior to a scheduled hearing pursuant to subsections (2) and (5).
(10) The value adjustment board shall hold an organizational meeting and must make the uniform procedures available to
petitioners. Such procedures shall be available a reasonable time following the organizational meeting and shall be available a
reasonable time before the commencement of hearings in conformance with this rule. The Board shall be deemed to have complied if
it causes petitioners to be notified in writing, along with or as part of the notice of hearing, of the existence and availability of its
procedures and include notice as to the exchange of information contained in this rule. The Board is authorized to use other additional
or alternative means of notification directed to the general public or specific taxpayers, as it may determine.
(11) Such procedures shall be available in time to permit parties to comply with them, and such procedures, and the
provisions of this rule, shall apply to petitions heard on and after January 1, 2003.
[Citations and Annotations omitted.]

Fla. Statute 194.011 Assessment Notice; Objections to Assessments
(1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the
assessment of each taxable item of such property, as provided in s. 200.069.
(2) Any taxpayer who objects to the assessment placed on any property taxable to him may request the property
appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of
his staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the
taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayerâ¬"s claim for a change
in the assessment of the property appraiser. The property appraiser or his representative at this conference shall
present those facts considered by the property appraiser to be supportive of the correctness of the assessment.
However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property
assessments.
(3) A petition to the Value Adjustment Board shall describe the property by parcel number and shall be filed as
follows:
(a) The property appraiser shall have available and shall distribute forms prescribed by the Department
of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner.
(b) The completed petition shall be filed with the clerk of the Value Adjustment Board of the county, who
shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser.
(c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his
petition before the board.
(d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the
25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to
an issue involving the denial of an exemption, an agricultural classification application, or a deferral, the petition
shall be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by
the property appraiser under s.193.461 or s.196.193 or notice by the tax collector under s.197.253.
(e) A condominium association, cooperative association, or homeownersâ¬" association as defined in
s. 723.075, with approval of its board of administration or directors, may file with the Value Adjustment Board a
single joint petition on behalf of any association members who own parcels of property which the property
appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms,
living area, and condition. The condominium association, cooperative association, or homeownersâ¬" association
as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the Value Adjustment
Board and shall provide at least 20 days for a unit owner to elect, in writing, that his unit not be included in the
petition.
(f) An owner of contiguous, undeveloped parcels may file with the Value Adjustment Board a single
joint petition if the property appraiser determines such parcels are substantially similar in nature.
(g) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the
purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire Value Adjustment
Board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036.

Court Case excerpts regarding Homestead Tax Exemption Denial:

Due Process

Opportunity of homeowner to be heard in quasi-judicial proceeding before the Board of Tax Adjustment before denial of his homestead tax exemption meets requirements of due process. Horne v. Markham, 288 So.2d 196 (1973). 

Time of filing

Evidence that April 1st deadline for applications for homestead exemption was necessary to comply with tax assessor's duty to complete tax roll by July 1st sustained finding that April 1st deadline was not arbitrary or unreasonable. Horne v. Markham, 288 So.2d 196 (1973). 

A value adjustment board is not authorized to consider an application for a homestead exemption unless a timely application has first been filed with the property appraiser. Op.Atty.Gen., 2001-83, December 13, 2001.

Investigation

The nature and extent of any investigation by the property appraiser concerning the validity of execution and filing of a homestead exemption application or short form renewal card by an agent operating under specific power of attorney are matters that must be administratively determined by the property appraiser pursuant to his express statutory duties to examine and investigate such homestead exemption application form to determine if it complies with Florida Law. Op.Atty.Gen., 082-99, Dec. 1, 1982.

Notice

Since no homestead application could be denied except by final action of the Board of Tax Adjustment, decision of tax assessor disapproving late application was a tentative administrative decision which did not require prior notice or hearing. Horne v. Markham, 288 So.2d 196 (1973). 

Appeal--In general

County tax equalization boards, existing under and pursuant to former § 193.25 (see, now, § 194.011), could review the action of the tax assessors in denying applications for tax exemption, and grant the same in whole or in part. 1960 Op.Atty.Gen., 060-164, Oct. 11, 1960.

Finality of appeal

Where a homestead exemption application was filed and denied by county tax assessor, and equalization board acted on appeal or no appeal was taken, assessment became final and could not be reconsidered or reviewed by board of equalization after adjournment sine die. 1953-54 Op.Atty.Gen. 220.

Where antecedent to this section authorized board of county commissioners to equalize and correct tax assessments, and declared its action to be final, such action would only be final to the extent that party aggrieved had not resorted to the court within the prescribed period. 1943 Op.Atty.Gen. 198.

False applications

Where an application for homestead tax exemption was found to be false and the claimant not entitled thereto, after the same had been allowed, the exemption could be withdrawn and denied by the taxing officials, but the taxpayer should have had an opportunity to be heard upon the question of his claim before the tax assessor and the board of county commissioners in full compliance with antecedent to this section. 1961 Op.Atty.Gen., 061-1, Jan. 1, 1961.

Municipalities

Where an application for homestead tax exemption was duly filed with the county tax assessor, as required by former § 192.12 et seq. (see, now, § 196.031 et seq.), and approved by such tax assessor, the municipal tax assessor was not bound to follow the action of the county tax assessor in granting the exemption. 1951 Op.Atty.Gen. 261.

Failure to appear

Where tax assessor rejected application for homestead exemption, board of county commissioners was required to act on the disapproval, though applicant failed to appear and made no objection before the board of equalization. 1948 Op.Atty.Gen. 194.

Florida Statute 196.015 -- Permanent residency; factual determination by property appraiser.--Intention to establish a permanent residence in this state is a factual determination to be made, in the first instance, by the property appraiser. Although any one factor is not conclusive of the establishment or nonestablishment of permanent residence, the following are relevant factors that may be considered by the property appraiser in making his or her determination as to the intent of a person claiming a homestead exemption to establish a permanent residence in this state:

(1)  Formal declarations of the applicant. (FHS Note: i.e., Declaration and Designation of Homestead and Declaration of Domicile; This is just one of the many  very important reasons why you must file a legally sufficient Declaration of Homestead through us!) 

(2)  Informal statements of the applicant. (FHS Note: Don't ever make informal statements. Make them formal in the form of an affidavit, or other formal writing)

(3)  The place of employment of the applicant. (FHS Note: Not mandatory or required per the court case In re Prestwood, 322 B.R. 463 (Bankr. SD Fla 2005))

(4)  The previous permanent residency by the applicant in a state other than Florida or in another country and the date non-Florida residency was terminated. (FHS Note: Contact us for the approved Abandonment of Homestead form to file for previous non-Florida residences and to file a Declaration of Domicile)

(5)  The place where the applicant is registered to vote. (FHS Note: Voter's Registration is not mandatory or required to obtain the tax exemption per Op.Atty.Gen., 74-115, Apr. 10, 1974)

(6)  The place of issuance of a driver's license to the applicant. (FHS Note: Driver's License is not required to obtain the tax exemption)

(7)  The place of issuance of a license tag on any motor vehicle owned by the applicant. (FHS Note: Not mandatory or required per Op.Atty.Gen., 74-115, Apr. 10, 1974 to obtain the tax exemption)

(8)  The address as listed on federal income tax returns filed by the applicant. (FHS Note: Not relevant, See Op.Atty.Gen., 072-154)

(9)  The previous filing of Florida intangible tax returns by the applicant. (If applicable)

History.--s. 2, ch. 81-219; s. 990, ch. 95-147.

(Emphasis added in Underline by FHS)

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