SAMPLE TRIM NOTICE

Our office mails over 755,000 “Truth-in-Millage” (TRIM) Notices of proposed 2010 property taxes to property owners during the month of August. To better accommodate the schedules of working families, our office will be open additional hours during this time of year. Please visit our Main Office located in Room 111 of the Broward County Government Center, 115 South Andrews Avenue (just south of Broward Boulevard) to meet with an appraiser to discuss your assessment. Our Main Office is open weekdays from 7:00AM – 6:00PM – but we are extending hours and will stay open until 7:00PM on weekdays during September 7 – 20, 2010.

The Main Office and the Plantation Office will be open for special weekend hours on Saturday, August 28 (8:30 AM until 5:00 PM) and Saturday, September 11 (8:00 AM to 6:00 PM) to better assist Broward property owners. All commercial and tangible personal property questions must be directed to the Main Office. Residential and condominium appraisers are assigned to both offices during this period.

The Plantation Branch Office is located in Suite 111-A at 1 University Drive in Plantation and is open weekdays from 8:30 AM to 5:00 PM.

The “TRIM” Notice or proposed property tax notice provides property owners with all their 2010 property tax assessment, exemptions, proposed tax amount and proposed tax rates for each governmental entity. These notices also inform property owners of their rights as to both challenge their property assessment and speak out at the various taxing authority budget hearings. Any property owner who seeks to challenge an assessment by petition with the Value Adjustment Board (VAB) must do so by September 20 at 5:00 PM. All petitions must be received in the office of the VAB (115 South Andrews Avenue, Room 119, Fort Lauderdale, FL 33301) by this deadline. You may file a petition online with the VAB http://bcvab.broward.org/axiaweb2010. Qualified individuals seeking to file for 2010 property tax exemptions must do so by with our office no later than September 20, 2010.

Please remember the Property Appraiser does not set or collect your taxes. For further information on assessments, exemptions and the valuations process, please visit www.bcpa.net or call 954.357.6830.

GOV. LAWTON CHILES

In 1992, the “Save Our Homes” tax cap became law. But in 1995, Gov. Lawton Chiles and the Florida Department of Revenue approved a rule, Florida Administrative Code Rule 12D-8.0062(5) which requires our office to increase your overall assessed value each year (up to a maximum of 3%) until it reaches the same amount as the market value.

A taxpayer automatically receives “Save Our Homes” protection starting the year after first obtaining a Homestead Exemption. This law limits the increase in assessed values for properties receiving the Homestead Exemption to no more than 3% or the increase in the Consumer Price Index (CPI), whichever is lower. The Florida Department of Revenue set this year’s SOH cap rate at 2.7%. The limit does not cover new construction or construction that was not taxed before the “Save Our Homes” limit applied to a property. It also does not apply when the property sells. The new owner starts the limitation all over once he or she qualifies for Homestead Exemption.

Under Florida Law, a homestead “recapture rule” will cause some taxable values to rise even when the overall market value dropped from last year. Please remember the Property Appraiser does not set or collect your taxes.

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June 2010

Our office released on June 1, the 2010 Estimate of Taxable Values. As we warned last year, you will again see declines in the tax roll values throughout Broward County. These numbers show the taxable value dropping 12.1% to 129.6 billion.

The numbers released on June 1 will be virtually identical to the final numbers that will be formally confirmed on the Certification of Tax Roll Value on July 1, 2010. The 30 day difference is allowed for our office to correct any errors.

Sales from last part of 2009 and the first five months of 2010 indicate we may have finally seen the end of this catastrophic real estate crash. Sales price trends seemingly indicate Broward reached overall market bottom a few months ago and subsequently are holding steady. In general, we are starting to see mildly encouraging economic signs. The number of foreclosures is down significantly versus last year, as is the MLS real estate inventory of available properties. Certainly, some distressed properties or isolated neighborhood pockets may see further value drops. Additionally, communities with larger numbers of condo units may continue to see modest value declines, as condo values traditionally take longer to stabilize and recover than single-family homes and commercial properties.

Broward County residents can view their new taxable values online at www.bcpa.net. The June 1^st Estimate of Taxable Value (by city) can be viewed by clicking “Site Index” on the home page and “2010 Tax Roll Information”.

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May 2010

R.W., Fort Lauderdale, FL. (via email)

State and local governments are now using Facebook and Twitter to keep the public informed about government operations and programs. Our office uses the popular online social networking sites: “Facebook” and “Twitter” to help keep you updated on important news. We use “Facebook” and “Twitter” to inform Broward County taxpayers about important property tax filing deadlines, proposed changes in the law, current BCPA news and our schedule of local community outreach events.

You can now follow our office – it’s easy and best of all it’s free! On Facebook, www.facebook.com, search for the “Broward County Property Appraiser’s Office” group and click the link to “Become a Friend,” or “friend” our office at www.facebook.com/propertyappraiser. On Twitter you can “follow” our office at, www.twitter.com/loriparrish and click the “Follow” button. Also, if you are already a member of Facebook or tweet on Twitter, you can access our page directly from our website, using the “links” located on the bottom of our homepage, at www.bcpa.net.

April 2010

The 2010 assessments currently displayed on the property record pages on our website www.bcpa.net are preliminary numbers. Those values will change frequently online as we make various adjustments until they are finalized. The real 2010 assessments – based upon the overall decline in market value last year – will not be posted until June 1. Please check our website after June 1, 2010 to see your 2010 assessments and portability values. If you are Homesteaded and your “Save Our Homes” (SOH) value is less than the “Just Value” as of January 1^st, the “Assessed/SOH” value reflects a 2.7% increase as required by Florida Law. If your “Just Value” falls below this amount on June 1^st this number will be lowered.

If you purchased a property from a foreclosure, your actual purchase price may not reflect the just (market) value for assessment purposes. The Florida Department of Revenue issued an advisory opinion stating Property Appraisers may qualify foreclosure sales which were listed on the MLS open market listings and the property is in normal/good physical condition. Under the current recessionary economic conditions, we are generally treating all 2009 short sales as qualified sales for 2010 assessment purposes.

Remember, you have the right under Florida law to appeal your property assessment before the Value Adjustment Board starting in August 2010 and continuing through the September 20, 2010 appeal filing deadline.

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March 2010

File today for 2010 and 2011 exemptions! Recent changes in Florida law allows for late filing of exemptions for the 2010 Tax Year through September 20, 2010. Our office accepts late exemption applications for the Homestead, Disability, Widow/Widower, Granny Flat, Portability, and Non-Profits. To qualify for 2010 Homestead, you must have purchased, be named on the title, and made the property your permanent residence as of January 1, 2010.

In January 2008, Florida voters approved a constitutional amendment making some or all of the Save Our Homes (SOH) benefit portable. Portability allows Homestead Exemption holders to transfer some or all of their SOH benefit from their old home to their new home. As of the March 1^st traditional filing deadline, over 2,881 applications for Portability have been filed within Broward County.

The first year homeowners could take advantage of this benefit was in Tax Year 2008. If you had a Florida Homestead Exemption in 2008 or 2009, gave up the exemption, and moved to a new homestead by January 1, 2010, you may be eligible for Portability. To receive this benefit, you must apply for both Homestead Exemption and Portability.

Exemption applications are available at our main office, our Plantation branch office, or online at www.bcpa.net. Our BCPA staff will be happy to assist you with these forms. Remember: No 2010 applications will be accepted after September 20^th. To file for a 2010 or 2011 Homestead Exemption, simply click on our online Homestead Application system, located on our home page. If you have any questions or need help with your tax exemption applications, please do not hesitate to contact us at (954)357-6830.

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February 2010

Your deed is a document or written legal instrument which, when executed and delivered, conveys an interest in or legal title to a property. Deed recordation is the process of registering a transfer of real property with the Broward County Records, Taxes and Treasury Division.

The truth is deeds and many other important documents are already available online and free at Broward County’s Records, Taxes and Treasury Division’s website and linked from our office’s website. Older deed prior to 1977 and recorded deeds utilizing social security numbers must be must be ordered in person or by written request. The county charges a nominal fee for reproduction ($1.00 a page/2.00 certified).

Reviewing and obtaining a copy of your deed is simple: Go to www.broward.org/records and enter the public search field. Simply enter the name of the homeowner and you will be shown applicable property data enabling you to retrieve and print a copy of the recorded deed. On the www.bcpa.net website, simply click on the “book number”, located under the “sales history” chart to locate deed information.

If you would like more information about deeds or to obtain a free copy, please visit our website at www.bcpa.net or contact our office directly at 954.357.6830.

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January 2010

BCPA LORI PARRISH COMMUNITY OUTREACH

In order to serve our community, our office has enhanced community outreach efforts to accommodate individuals and groups. It is our goal to bring community outreach programs directly to where you live and work. You will find our friendly and informed BCPA staff assisting taxpayers with filing of exemptions at civic association meetings, condo clubhouses, senior centers, city halls, and many other community locations throughout Broward.

We’ve already scheduled over 400 customer service outreach events for the 2010 tax exemption filing season. For a complete listing of current community outreach events, please visit our online calendar at www.bcpa.net. You can also apply for your Homestead Exemption or learn more about other exemptions at our user-friendly website.

For those property owners who are homebound due to a disability or illness, our office will make arrangements for a deputy appraiser to visit your home or hospital to assist with exemption filing.

If you’d like to have someone from our office meet with your members at an upcoming association meeting or to schedule a homebound visit, please contact Community Outreach Coordinator Kelly Brown at 954.357.6035 or email her at kbrown@bcpa.net. Helping Broward taxpayers is our job!

If you would like more information about exemptions, community outreach events, homebound visits and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at 954.357.5579.

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December 2009

CHINESE DRYWALL

Many homeowners in Florida are experiencing the anxiety of dealing with defective Chinese drywall in their homes. People have been displaced and their lives disrupted. Unlike calamities such as hurricanes, flooding, and fire, defective Chinese drywall is a new disaster of sorts, but with the same consequences. Remediation or reconstruction can make your home uninhabitable while costing thousands of dollars.

CORROSIVE BLACKENING OF METAL IN OR ON ELECTRICAL FIXTURES, APPLIANCES, PLUMBING AND AIR CONDITIONER COILS

As has been extensively reported in the news, some homes in Broward contain contaminated Chinese drywall. The drywall contains strontium sulfide, which emits “rotten-egg” odors and seemingly causes visible corrosion to copper pipes and air conditioner evaporator coils. However, until a homeowner contacts our office to notify us, we have no way of independently identifying which homes contain contaminated Chinese drywall. These drywall problems seriously impact the value of these homes.

To ensure fair assessments for these damaged properties, we will reduce the building value by 50% -- subject to the owner providing us with sufficient documentation of the condition and agreeing to this assessment resolution. To request this reduction, please contact our Residential Department Manager, Bob Zbikowski, by email at rzbikowski@bcpa.net or at 954.357.5880 to notify us if your home has documented Chinese drywall issues.

Also, if you missed the September 19 deadline to file for a value reduction and you have subsequently learned about the drywall problems, the Value Adjustment Board has determined this is “sufficient good cause” for you to be allowed to file a late petition for a 2009 value reduction. Please contact the Value Adjustment Board at vab@broward.org for more information, on the appeals process.

SENATOR JEREMY RING

While the Property Appraiser does not levy or collect taxes, I asked State Senator Jeremy Ring of Parkland (Chair of the Broward Legislative Delegation) to change state law to allow the Broward County Revenue Department to accept one or more partial payments from taxpayers for property taxes and assessments. During the last Florida Legislative Session, Senator Ring was successful in passing Senate Bill 1580 and getting the Governor to sign this bill into law.

Recently, the Broward County Commission enacted this “local option” law. Beginning with the 2009 tax bills, taxpayers will be able to make partial payments to the Broward County Revenue Collection Division. The Revenue Collection Division will accept up to 5 partial payments, along with a $10.00 processing fee for each partial payment. Partial payments can only be made on current 2009 taxes between November 1^st and March 31^st. The balance must be paid in full before April 1^st to avoid interest and penalties on the unpaid balance.

Any unpaid balance becomes delinquent and is handled like any other delinquent tax bill and will be subject to the same interest and penalties, including having a tax certificate sold pursuant to Florida Statute. Partial payments are not eligible for any early-payment discount. The taxpayer has the responsibility to ensure that the remaining amount due is paid timely. The county will not send monthly invoices. Partial payments cannot be made on delinquent taxes.

Not all Florida counties are participating in this program. If you own properties in other counties, please to check with your local Tax Collector’s Office to determine if this program is available.

Should you have any questions or wish to participate in the partial payment of property tax plan, please contact the Broward County Collection Division at 954.831-4000 or visit their website at www.broward.org/revenue.

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October 2009

The deadline to late file for any 2009 exemption is closed (September 19, 2009); however you can pre-file for 2010 exemptions including: Homestead, disability, widow/widower, granny flat and portability. To be eligible for a 2010 exemption, you must be on title and make the property your permanent residence by January 1, 2010.

CLICK TO FILE

You are also eligible if you hold a life estate interest in the property or reside on the property owned by a Trust and live there pursuant to the terms of the Trust. Applicants must be a US Citizen, a Permanent Resident Alien, or hold “PRUCOL” asylum/refugee parole status in the US. You must be a registered Broward voter or file a notarized Declaration of Domicile form with the Broward County Recording Office. Applicants must either have a Florida Driver’s License or Florida ID Card (for non-drivers). You cannot use a “Valid in Florida Only” driver’s license and cannot keep a valid driver’s license in another state.

Homestead Exemption does not transfer. If you had Homestead on a previous property, you must file for a new Homestead Exemption once you have purchased and moved into a new permanent residence. Remember: It is unlawful to claim an exemption if you or your spouse are claiming a Homestead or other permanent residency-based tax exemption or credit in any other county, state or country.

To pre-file for Homestead Exemption, simply go online at www.bcpa.net. Just click the big yellow button near the top left of our homepage to get started. To file for any other exemptions, visit our “Download Forms” page to find the appropriate application.

If you prefer to file in person, you can visit our Main Office or our West Broward Branch Office and we will assist you in filing your exemptions. Should you have any questions, please contact our Customer Service & Exemption Department at 954.357.6830.

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September 2009

The truth is deeds and many other important documents are already available online and free at the Broward County Records Division and linked from our office’s website. Older deeds prior to 1977 and recorded property deeds utilizing social security numbers must to be ordered through the Broward County Records Division either in person or by written request. The county charges a nominal fee for reproduction ($1.00 a page/2.00 certified).

Reviewing and obtaining a copy of your deed is simple. Go to www.broward.org/records and enter the public search field or www.bcpa.net and enter the property search field. Simply enter the name of the homeowner and you will be shown applicable property data enabling you to retrieve and print a copy of the recorded deed. On the www.bcpa.net website, simply click on the “book number”, located under the “sales history” chart to locate deed information.

If you are checking for liens, you may wish to check with the municipality in which the property is located, as well as, the county Building Code Services at 954.765.4400. If your query is related to the potential purchase of a piece of property, it may be advisable to obtain the services of a professional to provide maximum assurance of a clear title.

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August 2009

This is a common misconception about the Property Appraiser’s Office. The Property Appraiser does NOT set any tax rates. Although we are responsible for assessing property, the various tax rates and special assessment fees are actually set by the Broward County Commission, Broward County School Board, South Florida Water Management District, your City Commission and other special taxing districts which apply to your property.

SAMPLE TRIM NOTICE

The Property Appraiser’s Office is responsible for fairly determining the value of properties for the purposes of “ad valorem” taxes. To determine the fair market value, we simply hold a mirror to the market. We analyze sale prices from the previous calendar year in every neighborhood, improvements made upon the property, and other legally recognized factors to determine value. This process ensures the assessments are fair and owners will only have to pay their fair share. No more, no less.

The value of Broward County properties dropped on average 10.6 percent in the past year. It’s the second year in a row property values have declined, and next year it could be worse. The numbers reflect both falling real estate prices and recent changes in state law. The downward trend affects everyone. It means less revenue for local governments and other taxing authorities unless planners working on the 2009 -2010 budgets raise tax rates.

The bottom line: If you think the assessed market value of your property is wrong – meaning you believe it does not reflect the true market value of your property on January 1, 2009 – please contact us. If you think the tax rates are too high, you should contact the County Commission, School Board, City Commission and other taxing authorities listed in your TRIM (proposed tax) Notice. The TRIM Notice will include phone numbers for each taxing authority, as well as the schedule of budget public hearings.

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July 2009

The Broward County Property Appraiser’s Office is constantly making improvements, upgrading the way we assess real property for ad valorem tax purposes. Starting with the new 2009 real property assessments, our residential land values and building (improvement) values are equalized. Our existing computer program is rather antiquated and decades old. In the past, our office was only able to set correct amounts for the total Just Value (Market Value) of a property. This left the internal division between the land and the building or improvements value entirely arbitrary.

Using mass-appraisal methods – the process of valuing a group of properties as of a given date, using standard methods, employing common data, and allowing for statistical testing - we equalized land values this year by neighborhood, not just by subdivision within a neighborhood.

This means the square-foot land value for dry lots in a neighborhood should be the same for other comparable dry lots in the same area. Lots along a golf course will be valued the same as other lots along the same golf course. Point lots valued the same as other nearby point lots. Homes such as yours located along a canal will be valued the same as other similar waterfront lots along a canal in your neighborhood and so on.

You can assist us in improving and updating our property records. Please take a few minutes to help ensure our records about your property are correct. If you are computer friendly, be sure to look up your property on our website at www.bcpa.net and review the building sketches on those pages. Just click on the blue “See Sketch” link on the lower right hand side of the property record page and please call 954.357.6831 or email jchestler@bcpa.net, if you see any errors in the sketch of your home. If you believe we incorrectly paired your lot versus your neighbor’s land value, please contact our Land Section at 954.357.6890 or email mtaravella@bcpa.net.

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June 2009

As a new home buyer you will inherit the seller’s current status for the 2009 tax year. When buying property, you should look on our website (www.bcpa.net) to determine if the current year’s values have posted. If they have not posted, you can e-mail me for an estimate of your property taxes. The Property Appraiser does not levy or collect taxes, we cannot give guidance as to whether the property tax rate in your area will go up or down in the next year until the taxing authorities (Broward County Commission, County School Board, South Florida Water District or City Commission) give us the new rates and special assessment fees around August 5^th, 2009. At your closing, the seller will give you a deduct for the seller’s pro-rata share of the current year’s taxes. You will be responsible for the entire bill in November 2009.

For estimating purposes, take the taxable assessed value, deduct any current year exemptions and multiply it by 2%. Then, look at last year’s TRIM Notice and add back on any non-ad valorem fees for drainage, fire, garbage, etc. The estimation is based upon the average Millage Rate of 20 mills (or 2%).

You may also use our online tax calculator found at www.bcpa.net for new home purchases only. New home buyers can simply click on the “Home Buyers Tax Estimator” and follow the easy instructions. Please remember the calculator is only an estimate based upon the millage rates of 2008 until after August 15^th when the 2009 rates will apply. Also, this estimate does not include any non-ad valorem fees which the city or local taxing districts may charge. In many areas there are some pricey fees so be sure to check the previous TRIM (proposed tax) notice and add those to the tax estimate. These fees typically range from $150 - $500 or higher. Your property taxes for the following year will be based upon your new assessment (approximately 85% of your purchase price) less any exemptions you apply for and are granted, and the new 2010 tax rates plus any non-ad valorem fees.

Should you have any question, please contact our office at (954) 357-6830.

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May 2009

Property owners who file false applications to obtain a Homestead Exemption are breaking the law and they’re making you pay more in taxes each year. Why? Because the School Board, the County Commission, your local City government, and the various taxing authorities must fund their budgets by equitably dividing the tax burden among all property owners within their jurisdictions. If someone lies to lower his or her taxes, someone else has to make up the difference.

Our office aggressively seeks to stop homestead fraud. Since we formed our homestead fraud investigative units in 2005 over 14,795 fraud investigations have been resolved, resulting in over 19 million dollars in back taxes, penalties and interest and over 3 billion dollars of assessed value back onto the tax rolls. We have worked with city governments, homeowner and civic associations to help identify tax fraud.

If you know of anyone claiming Homestead Exemption on a property he or she is not permanently residing in or if the property is rented, vacant or merely a vacation home, we urge you to contact our investigators in our Department of Professional Standards and Compliance at 954.357.6900 or www.bcpa.net/fraud form.asp and we’ll check it out.

Once reported, our office will fully investigate each charge. Property owners who intentionally cheat on Homestead can be back taxed for as many as ten years, plus be required to pay a substantial penalty and annual interest. While it is extremely helpful and time saving when you speak directly to an investigator, you may remain anonymous.

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April 2009

The 2009 assessments currently displayed on the property record pages on our website www.bcpa.net are merely rollover values from 2008. The real 2009 assessments – based upon the overall decline in market value last year – will not be posted until June 1. Please check our website after June 1, 2009 to see your 2009 assessments. Until then, simply ignore the 2009 values displayed on our website.

If you purchased a property from a foreclosure, your actual purchase price may not reflect the just (market) value for assessment purposes. The Florida Department of Revenue issued an advisory opinion stating Property Appraisers may potentially qualify foreclosure sales which were listed in MLS and sold in the open market under the current recessionary economic conditions. We are generally treating all 2008 short sales as qualified sales for 2009 assessment purposes.

Remember, you have the right under Florida law to appeal your property assessment before the Value Adjustment Board starting in August 2009 and continuing through the September 18, 2009 appeal filing deadline.

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March 2009

Florida law allows for late filing of exemptions for the 2009 Tax Year through September 18, 2009. Our office accepts late exemption applications and helps taxpayers prepare the required late filing petitions for the Broward County Value Adjustment Board (VAB). To qualify for 2009 Homestead, you must have purchased, be named on the title, and moved onto the property on or before January 1, 2009.

Last January, Florida voters approved a constitutional amendment making some or all of the Save Our Homes (SOH) benefit portable. Portability allows Homestead Exemption holders to transfer some or all of their SOH benefit from their old home to their new home. As of the March 2^nd traditional filing deadline, over 4,350 applications for Portability have been filed in Broward County.

The first year homeowners could take advantage of this benefit was in 2008. If you had a Florida Homestead Exemption in 2007 or 2008, gave up the exemption, and moved to a new homestead by January 1, 2009, you may be eligible for Portability. To receive this benefit, you must apply for both Homestead Exemption and Portability.

Exemption applications and VAB petitions are available at our main office, our Plantation branch office, or online at www.bcpa.net. Our BCPA staff will be happy to assist you with these forms. All VAB petitions must be accompanied by a non-refundable filing fee of $15.00 made payable to the Broward County Value Adjustment Board. If you have any questions or need help with your tax exemption applications, please do not hesitate to contact us at (954)357-6830.

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February 2009

If you would like more information on this and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at 954.357.5579.

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January 2009

CAMA SKETCH

The Broward County Property Appraiser’s Office is continuing to upgrade our computer assisted mass appraisal (CAMA) system to better serve the taxpayers. We are requesting your assistance in updating our property records. We are transitioning from a rather antiquated system which never tracked physical details of properties such as the number of bedrooms and bathrooms, carport and garage spaces, pools, etc.

If you received our newsletter in the mail with your Homestead renewal notice, you have the option of completing this quick survey online at www.bcpa.net/survey using the PIN number printed on your renewal receipt. If you do not have a PIN number or you do not have a home computer, you must use the printed form to participate. Please see the back page of our newsletter if you’d prefer to respond using the printed form. However, the online form is the quickest to complete.

Be sure to look up your property on our website as we’ve added more building sketches. Just click on the blue “See Sketch” link on the lower right-hand side of the property record page – and please call 954.357.6831, if you see any errors in the sketch of your home.

I strongly urge you to complete this special residential survey. Please take a few minutes to help ensure our records about your property are accurate. While completing the property survey is purely voluntary, any assistance you provide will help ensure you pay no more than your fair share of taxes.

If you have any questions about this survey, please contact our Residential Appraisal Division at 954.357.6831 or email jchesler@bcpa.net. IMPORTANT: If you previously completed this survey, you do not need to resubmit it this year. Thank you in advance for all your help in making our office even better.

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December 2008

BCPA LORI PARRISH COMMUNITY OUTREACH

In order to serve our diverse community, our office has enhanced community outreach efforts to accommodate individuals and groups. It is our goal to bring community outreach programs directly to where you live and work. You will find our friendly and informed BCPA staff assisting taxpayers with filing of exemptions at civic association meetings, condo clubhouses, shopping centers, city halls, and many other community locations throughout Broward.

We’ve already scheduled over 300 customer service outreach events for the 2009 tax exemption filing season. For a complete listing of current community outreach events, please visit our online calendar at www.bcpa.net. We have enhanced our website to enable you to easily file for Homestead Exemption or download applications and other helpful forms without having to visit our offices.

For those property owners who are homebound due to a disability or illness, we have a homebound program. Our office will make arrangements for a deputy appraiser to visit your home or hospital to assist with exemption filing.

If you’d like to have someone from our office meet with your members at an upcoming association meeting or to schedule a homebound visit, please contact Community Outreach Coordinator Kelly Brown at 954.357.6035 or email her at kbrown@bcpa.net. Remember: Helping Broward taxpayers is our job!

If you would like more information about exemptions, community outreach events, homebound visits and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at 954.357.5579.

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November 2008

Don’t worry. Florida law allows for late filing with good cause for the 2008 Tax Year through December 1, 2008. Your mother may still apply for Homestead Exemption with a “late-filing with good-cause” petition to the Broward County Value Adjustment Board. The petitions are available at our main office, Plantation office or online at www.bcpa.net under “Download Forms.” The late filing petition is simple to complete and our office staff will be happy to assist you. Please note there is a $15.00 non-refundable filing fee for the petition. Checks should be made out to the Broward County Value Adjustment Board.

To claim a 2008 Homestead, you must have purchased, be named on the title, and moved onto the property on or before January 1, 2008, and meet certain other residency qualifications of having a Florida driver’s license/ID card and a voter card (or recorded Declaration of Domicile) showing the property address. “Good cause” means the showing of particular extenuating circumstances in complying with the law such as an emergency or illness.

Remember – your late filing petition must be received in the Broward County Value Adjustment Board’s office no later than 5:00 PM on December 1, 2008, for you to be eligible for a 2008 exemption. No exceptions!

If you would like more information about exemptions, VAB petitions and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at 954.357.6830.

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October 2008

The Property Appraiser’s Office is responsible for fairly determining the value of properties for the purpose of “ad valorem” taxes. To determine the fair market value, we simply hold a mirror to the market. We analyze sale prices from the previous calendar year in similar neighborhoods, improvements made upon the properties, and other legally recognized factors to determine value.

If you purchase a property in foreclosure or short-sale, your actual purchase price may not reflect the just (market) value used in determining your taxes. Instead, Florida law requires our office to use the reasonable market price of a sale of similar homes in your neighborhood (or a similar area) sold under normal financial conditions to determine the assessment. Regardless of your 2008 purchase price – and regardless of any falling prices in your area during 2008 – the law requires our office to base the assessment a year in the arrears. This means your 2009 assessment will be based on the qualified sales in your neighborhood (excluding foreclosures, short-sales and non-arm’s length transactions) between January 2, 2008 and January 1, 2009.

Our “market-mirror” shows that the total number of residential sales in Broward County so far is 15,792 along with 1,359 commercial sales. Additionally, the Broward foreclosure rate is well over 7,100 for the year. I have asked the Florida Department of Revenue for an opinion regarding down market conditions but have not yet received any response. The bottom line: Our office will ask for state legislation allowing us to consider all sales in down markets to accurately reflect just (market) value.

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September 2008

Our office has been deluged with questions asking where the additional $25,000 Homestead Exemption is. Our office automatically applied the 2nd homestead to all qualifying properties this year.

Amendment 1 provides an additional Homestead Exemption of up to $25,000 applied to assessed value above $50,000. If your assessed value is $75,000 and up, your exemption will be the original $25,000 Homestead Exemption plus the full $25,000 additional Homestead.

CHECK TRIM NOTICE

The second $25,000 is NOT printed in the “Base Exemptions” box at the top of your “TRIM” (Truth in Millage) Notice. By law, “Base Exemptions” are only those exemptions which apply to all taxing authorities: $25,000 Homestead, Widow/Widower, Disabled Veteran, and Disability. The second $25,000 Homestead, the Senior’s Additional Exemption and the Florida Combat Veteran Disability exemptions are not “Base Exemptions” as they do not apply to the School Board portion of taxes. Instead these savings are deducted in the mathematical calculation used to reach the total proposed tax amount listed at the bottom of your TRIM Notice.

Look for the upper right hand box on your TRIM Notice for a listing of all qualified property tax exemptions. It will state “2 Homestd” if you qualify. Taxpayers may look up their properties on our website at www.bcpa.net for a more detailed explanation of the property values, exemptions and taxes, or contact us at 954.357.6830 and we will provide an explanation to you.

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August 2008

GOV. LAWTON CHILES

In 1992, the 3% “Save Our Homes” tax cap became law. But in 1995, Gov. Lawton Chiles and the Florida Department of Revenue approved a rule during times of declining real estate market value. The “recapture rule” requires property appraisers to raise the assessed value of a Homesteaded property by the 3% annual cap level until it reaches the same amount as the market value.

A taxpayer automatically receives “Save Our Homes” protection starting the year after first obtaining a Homestead Exemption. This law limits the increase in assessed values for properties receiving the Homestead Exemption to no more than 3% or the increase in the Consumer Price Index (CPI). The limit does not cover new construction or construction that was not taxed before the “Save Our Homes” limit applied to a particular property. It also does not apply when the property sells – because the new owner starts the limitation all over again once he or she qualifies for Homestead Exemption.

The “recapture rule” may cause your taxable value to rise even if your market value dropped from last year. Because property values generally increase over time, the current down real estate market represents the first time the “recapture rule” will have wide effect. The bottom line: Talk to your State Senator and State Representative if you believe this “recapture rule” should be amended or repealed.

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July 2008

This is a common misconception about the Property Appraiser’s Office. The Property Appraiser does NOT set any tax rates. Although we are responsible for appraising property, the various tax rates and special assessment fees are actually set by the Broward County Commission, Broward County School Board, South Florida Water Management District, your City Commission and other special taxing districts which apply to your property.

SAMPLE TRIM NOTICE

The Property Appraiser’s Office is responsible for fairly determining the value of properties for the purposes of “ad valorem” taxes. To determine the fair market value, we simply hold a mirror to the market. We analyze sale prices from the previous calendar year in every neighborhood, improvements made upon each property, and other legally recognized factors to determine value. This process ensures the assessments are fair and owners will only have to pay their fair share. No more, no less.

The value of Broward County properties dropped on average 4.8 percent in the past year, a dramatic reversal after years of double-digit gains. The numbers reflect both falling real estate prices and a recent change in state law that doubles the Homestead Exemption on residential property. That may mean relief for beleaguered homeowners, but just how much won’t be known until local governments set their tax rates later this summer.

The bottom line: If you think the assessed market value of your property is wrong, please contact our office. If you think the tax rates are too high, you should contact the School Board, City Commission and other taxing authorities listed in your TRIM (proposed tax) Notice. The TRIM Notice will include phone numbers for each taxing authority, as well as the schedule of budget public hearings.

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June 2008

Property owners who file false applications to obtain a Homestead Exemption are breaking the law and they’re making you pay more in taxes each year. Why? Because the School Board, the County Commission, your local City government, and the various taxing authorities must fund their budgets by equitably dividing the tax burden among all property owners within their jurisdictions. If someone lies to lower his or her taxes, someone else has to make up the difference.

Our office aggressively seeks to stop homestead fraud. Since we formed our homestead fraud investigative units in 2005 over 14,795 fraud investigations have been resolved, resulting in over 19 million dollars in back taxes, penalties and interest and over 3 billion dollars of assessed value back onto the tax rolls. We have worked with city governments, homeowner and civic associations to help identify tax fraud.

If you know of anyone claiming Homestead Exemption on a property he or she is not permanently residing in or if the property is rented, vacant or merely a vacation home, we urge you to contact our investigators in our Department of Professional Standards and Compliance at 954.357.6900 or www.bcpa.net/fraud form.asp and we’ll check it out.

Once reported, our office will fully investigate each charge. Property owners who intentionally cheat on Homestead can be back taxed for as many as ten years, plus be required to pay a substantial penalty and annual interest. While it is extremely helpful and time saving when you speak directly to an investigator, you may remain anonymous.

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May 2008

Our office handles matters involving the $50,000 Homestead Exemption on property taxes on a primary residence. This type of “homestead” is covered by Chapter 196, Florida Statues. Chapter 196, however has nothing to do with debtor/creditor protection. Another provision of Florida law entitled “homestead” ensures a will is probated in the county of the last permanent residence of the decedent. The so-called “Homestead Declaration” relates to Florida’s debtor/creditor protections for a primary residence, found in Chapter 222, Florida Statutes. Please pay specific attention to Section 222.01, Florida Statutes, which has a sample of the Notice of Homestead form you must file with Broward County Recording Division to take advantage of these legal rights after a final judgment is entered against you in court. Any Florida bankruptcy attorney should also be familiar with this.

However, if you are not dealing with a possible bankruptcy situation or facing creditors who are seeking to take your home, you do not need to be very concerned with the Chapter 222 “homestead” protections at this time.

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April 2008

ACCESSORY DWELLING UNIT - GRANNY FLAT

When I was on the County Commission, I led the effort to adopt a law known as the “Granny Flat” ordinance. Taxpayers who build additions onto an existing home or perform renovations to provide living quarters for a parent or grandparent may be entitled to an exemption equal to the amount of the new construction (up to 20% of the homestead value). The “Granny Flat” law – as it is better known – creates a financial incentive for taxpayers to keep families together, and to lessen the needs for costly social services.

To be eligible, the owner must have a Homestead Exemption on the property before any construction begins. The construction or reconstruction must be properly permitted and comply with all local development regulations. Copies of all permits and plans must be submitted to our office, along with an annual application.

The annual application should be filed by March 1^st of each year or a late file petition will be required. The occupant(s) must be at least 62 years if age by January 1^st of the year in which the reduction is requested. The occupant(s) must permanently reside on the property and cannot receive any benefits requiring a declaration of permanent residency on any other property in any other County or State. All these requirements must be met in order to qualify.

Bob Wolfe

It may sound complicated – and it is – but the savings provided by this ordinance are well worth the effort. Because the “Granny Flat” requirements are a complex matter, it’s a good idea to contact our office prior to any construction. Our office will gladly answer any questions you have or help you through the application process. For more information please contact Bob Wolfe at 954.357.6871 or visit our website at www.bcpa.net.

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March 2008

Don’t worry. Florida law allows for late filing for Tax Year 2008 through September 18, 2008. Our office accepts late Homestead applications and helps taxpayers prepare the required petitions to the Broward County Value Adjustment Board (VAB) for all eligible properties. To claim a 2008 Homestead, you must have purchased, be named on the title, and moved onto the property on or before January 1, 2008.

In January, Florida voters approved a constitutional amendment that makes some or all of the Save Our Homes (SOH) benefit portable. Portability allows Homestead Exemption holders to transfer some or all of their SOH benefit from their old home to their new home. As of the March 3^rd traditional filing deadline over 4000 applications for portability have been filed in Broward County.

The first year that homeowners can take advantage of this benefit is 2008. If you had a Florida Homestead Exemption in 2007, and gave up the exemption and moved to a new homestead by January 1, 2008, you are eligible for portability. To receive this benefit, you must apply for both the Homestead Exemption and Portability.

The application and petition are available at our main office, our branch office, or online at www.bcpa.net. Our BCPA staff will help you complete the form if you need assistance. The petition must be accompanied by a non-refundable filing fee of $15.00 made payable to the Broward County Value Adjustment Board. Call our Customer Service staff at 954-357-6830 if you have any questions or need help with your tax exemption applications.

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February 2008

On January 29^th, Florida voters overwhelmingly approved Amendment 1 to increase the Homestead Exemption to $50,000; gives homesteaded owners the “portability” right to take their Save Our Homes (SOH) benefits to a new homesteaded property, when they move; grants businesses and mobile home residents a $25,000 break on tangible personal property taxes; and caps annual increases for non-homesteaded properties to no more than 10% beginning in 2009.

Homesteaded owners do not need to apply for the additional savings, as the $50,000 homestead exemption amount will be automatically applied starting this year. Our office has posted both the initial application forms for portability and administrative guidelines to implement the rest of these new benefits at www.bcpa.net.

If you had a Homestead on Florida property in 2007 and are now seeking to move your Homestead to a new location in 2008 you may apply for “portability” of your SOH benefits now. Anyone who moves within the state after January 1, 2008 can apply and the transfer will take effect on their 2009 tax bills. The constitutional amendment allows residents to transfer up to $500,000 in value exempt from taxation through Save Our Homes. This benefit is the difference between a home’s market (Just Value) as set by the Property Appraiser’s Office – and its assessed value. The difference can be great for longtime homeowners because Save Our Homes limits the growth of the assessed value to no more than 3% per year, while the just value is tied to the real estate market.

Go to www.bcpa.net, download the application and mail it to the Property Appraiser’s Office. You may also fax your application to 954.357.8474. The main office is in the Governmental Center at 115 South Andrews Avenue in Fort Lauderdale. A satellite office is located at 1 N. University Drive, Suite 111-A, in Plantation.

If you have more questions about portability, please contact our office at 954.357.6830. Thank you for all your help in making portability a reality.

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January 2008

Help Us Complete Your Residential Property Survey

If you received our newsletter in the mail with your Homestead renewal notice, you have the option of completing this quick survey online at www.bcpa.net/survey using the PIN number printed on your renewal receipt. If you do not have a PIN number or you do not have a home computer, you must use the printed form to participate. Please see the back page of our newsletter if you’d prefer to respond using the printed form. Once complete, simply fax the survey to 954-357-8474 or mail to: Property Appraiser’s Office, 115 S. Andrews Avenue, Room 111, Fort Lauderdale, FL 33301.

If you are computer friendly, be sure to look up your property on our website as we’ve recently added building sketches to those pages. Just click on the blue “See Sketch” link on the lower right-hand side of the property record page – and please call 954-357-6831, if you see any errors in the sketch of your home.

Please take a few minutes to help ensure our records about your property are accurate. While completing the property survey is purely voluntary, any assistance you provide will help ensure you pay no more than your fair share of taxes.

If you have any questions about this survey, please contact our Residential Appraisal Division at 954-357-6831 or email dstaruch@bcpa.net. I strongly urge you to complete this special residential survey. Thank you in advance for all your help in making our office even better.

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December 2007

The New Property Tax Plan – “What’s In It For Me?”

Portability of Savings: Floridians will be able to move their Save Our Homes (SOH) benefits – up to $500,000, from one homesteaded property to the next. In order to transfer the SOH benefit, you must establish Homestead within two years of selling your previously homesteaded property. These benefits will apply to all sales in 2007. Portability applies to both up-sizing and down-sizing in value and may be used an unlimited amount of times for moves anywhere within Florida.

Additional $25,000 Homestead: Floridians will see their Homestead Exemption double to $50,000 for all properties with an assessed value of at least $75,000. This second exemption does not apply to the school portion of your tax bill, meaning the average Broward homesteaded owner will save an additional $308, if the amendment is approved.

Business Equipment Exemption: Currently, all businesses in Florida are subject to an annual tax on tangible personal property (TPP). For a business, TPP items include equipment, computers, desks and phones. For small rental properties, TPP may include beds and refrigerators. This amendment creates a $25,000 TPP exemption resulting in an average savings of $508 for each business – ending filing requirements for over 80% of all Broward businesses.

10% Cap for Non-Homesteaded Properties: The annual growth of taxable value for businesses, apartments, second homes and other rental properties will now be limited to 10% per year.

Want to see how portability will work and estimate your taxes under this proposal? Visit our website at www.bcpa.net to use our online calculator tools to see how these new proposals will impact you. Please urge everyone you know to vote on January 29^th. You can request an absentee ballot by calling (954) 357-7050 or go on line to www.browardsoe.org.

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November 2007

Portability and a New Property Tax Plan

How much you’ll pay in taxes on your new home depends on how long you have owned your old home and how much the value increased during that time period. The longer you’ve owned your home, accruing savings from the Save Our Homes (SOH) tax benefits for Florida residents, the more you will save when moving to a new home.

When you buy a less expensive home, you can transfer the SOH savings to your new homestead, based on a simple formula. The formula: New Home Market Value divided by Old Home Market Value, then multiplied by the Old Home SOH = New SOH Value.

If you buy a more expensive home, you can transfer up to a maximum of $500,000 of accumulated savings to your new homestead. Your home has a market value of $300,000 and a current assessed value of $120,000. The SOH “differential” is $180,000. You can carry $180,000 in savings to a new home and subtract the $180,000 from the new home market value for a new SOH value.

On January 29, 2008, Floridians will vote on a Constitutional Amendment that will: double the Homestead Exemption to $50,000; allow portability of the Save Our Homes benefits; provide a 10% cap on assessment increases on non-homesteaded properties; and create a $25,000 exemption for tangible personal property for businesses and mobile home residents. Our website www.bcpa.net will soon add a calculator tool so you can see how these new proposals will impact your tax bill.

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October 2007

“Disappointed in Property Tax Cuts?”

Taxpayers are disappointed they aren’t seeing bigger savings from the much-touted property tax cuts. Florida law sets January 1 as the assessment date each year for determining both value and exemption eligibility. While January 1, 2007 is the date used in setting your market value, the value is based upon the sales of similar properties in the same or comparable subdivisions, neighborhoods or condominiums from January 1, 2007 back through January 2, 2006. If market values continue to drop in 2007, resulting in lower sales prices, these changes will be reflected on your 2008 proposed tax notice and subsequent tax bill. Likewise, in a year when values increase, those increases in value will not be reflected until the following tax year.

Property values increased an average of 10% in Broward last year, increasing the taxable value of all property in the county from $157.4 billion to $176.4 billion. Although the volume of sales slowed last year, sales prices in most of the county did not begin to fall until the 2007 calendar year. Once again, 2007 assessments are based on 2006 sales prices.

The good news is Homestead Exemption and Save Our Homes prevents the taxable value of a property from increasing more than 3% per year, for 2007 the SOH increase is 2.5%. However, a home’s market value can decline and its taxable value still increase due to a quirk in this popular law. Save Our Homes still requires an increase in the taxable value of a home each year until it adjusts to market value, regardless of market conditions.

We also have lots of uncertainty with the Florida Legislature’s efforts at tax reform. Until the legal maneuvering in Tallahassee ends, it will be hard to know what proposals are likely to be submitted to the voters. Stay informed by visiting our website at www.bcpa.net and click the “Legislation” menu option for future updates.

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September 2007

Will You Save More With Tax Reform?

N.P., Wilton Manors, FL (via email)

Understand there is no “one-size-fits-all” answer. The real answer depends on your specific situation. If you are a long time resident and have substantial Save Our Homes savings currently, you’d do best to keep the current exemption. If you are a recent homesteaded buyer of a modestly priced property, plan to move frequently or “down-size” in the future, you could save more under the new plan – although it can cost you more down the road, depending upon future market values..

To see a side-by-side comparison of what the two plans may mean to you, simply look up your own homesteaded property on our website at www.bcpa.net. Once you have found your property record, just click the link at the top of the page for the “Super Exemption Calculator” and you’ll see if you save more money with the current law or with the proposed new amendment.

Voters will cast ballots on the proposed constitutional amendment on January 29, 2008. This proposed tax reform contains several different items – all voted together as a single issue, including the “Super Exemption” for homesteaded properties, a phase-out of the Save Our Homes protection, a tax break for the tangible personal property of businesses, and assessment methodology changes effecting owners of waterfront marinas and affordable residential rental properties.

We’ve posted full copies of the current property tax roll-back law, the executive summary of the roll-back law, and the proposed amendment on our website. Please visit our Legislative page at www.bcpa.net or contact our office at 954.357.6830. Please remember the tax roll-back takes effect this year, but voters will cast the ballots on the proposed constitutional amendment on January 29, 2008.

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August 2007

“Late-filing” a Homestead Exemption petition to the Broward County Value Adjustment Board

You may still apply for Homestead Exemption with a “late-filing” petition to the Broward County Value Adjustment Board. The petitions are available at our main office, Plantation office or online at www.bcpa.net under “Download Forms”. The late-filing petition is simple to complete and our office staff will be happy to assist you. There is a $15.00 non-refundable filing fee for the petition. Checks should be made payable to Broward County Value Adjustment Board.

You may late-file for exemptions through the end of the year, however, after September 18, 2007, the Value Adjustment Board (VAB) requires you to file a “Good Cause” petition in addition to the late-filing petition. Please be advised the VAB will likely require you to attend a hearing prior to resolving your petition.

Remember – You must file a petition with the Broward County Value Adjustment Board to be considered for a late-filing application for 2007. No Exceptions!

If you would like more information about exemptions, VAB petitions and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954) 357-6830.

First, understand the Florida Legislature passed two separate property tax relief measures: one is a statutory roll back of spending and the other is a proposed 2008 constitutional amendment. Both are very complex and difficult to understand. Cities, counties and special districts are required to cut this year’s property taxes by 3% - 9% from the “rolled back rate” (meaning the amount levied last year plus new construction). Also, the faster a government’s taxes have risen, the higher the cut. School districts are exempt from this statutory measure, plus the formula exempted a few Broward cities from making any cuts. This statutory cap can be overridden up to 10% by a 2/3 vote of the governing board. Any change above 10% requires a unanimous vote of the board or a referendum.

Second, on January 29, 2008, Florida voters will consider a proposed constitutional amendment to create a new Homestead Exemption ranging from $50,000 to $195,000. This so-called “Super Exemption” is designed to replace the current Homestead Exemption and gradually replace Save Our Homes. If approved, homeowners can decide if they want to make an irrevocable, one time decision to take the new exemption or keep the current Save Our Homes assessment cap. When a homeowner moves, dies or transfers title, they will lose SOH and start fresh with the new exemption. First-time and new homeowners will only be eligible for the new exemption. Initial calculations show a large number of Broward homeowners would continue to save more in taxes under the current law. Also, the proposed amendment offers no relief for renters, snowbirds and commercial property owners.

The bottom line is the statutory tax roll back law takes effect this year – but it cannot yet be determined if or how much you will individually save on your November tax bill, please watch for your TRIM (proposed tax notice) in August, 2007 for specific tax information. Voters will cast ballots on the proposed constitutional amendment in January 2008. We’ve posted full copies of the property tax roll-back law and the proposed amendment on our website at www.bcpa.net and will soon have an interactive calculator to compare how much you’d save – if any – under the competing options.

If you would like more information about this exemption and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954)357-6830.

Florida voters passed a Constitutional Amendment last year which has the potential to double the current Additional Senior Exemption from $25,000 to $50,000 for qualified seniors on fixed incomes. However, this amendment does not automatically double the current exemption to $50,000. Instead, it gives the County and various cities the “local option” to increase the current $25,000 exemption to any amount “up to $50,000.”

The following cities have approved increasing to $50,000 the Senior Exemption: Cooper City, Coral Springs, Dania Beach, Fort Lauderdale, Lauderdale-By-The-Sea, Lighthouse Point, Miramar, Oakland Park, Pembroke Pines, Sunrise and Weston. This increase in the exemption will result in an estimated $100 tax savings for seniors living in any of these eleven cities. Seniors already receiving the Additional Senior Exemption do not need to apply for the increased amount, as it will be adjusted automatically.

In order to qualify for the Additional Senior Exemption, individuals must be 65 years or older with an adjusted household gross income for last year (2006) not exceeding $24,214. The deadline for timely filing has passed, however, you can still late file with a petition to the Broward County Value Adjustment Board. The Senior Exemption application and late filing petitions are available in our office or online at www.bcpa.net.

If you would like more information about this exemption and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954)357-6830.

First, please understand you were selected entirely at random by our computer system. It wasn’t personal and was not intended as a statement we distrust you. Florida’s homestead, senior’s additional homestead, and disability exemptions grant property owners significant tax savings each year. Thus, we constantly work to protect these valuable exemptions for all eligible taxpayers.

The senior’s additional homestead exemption requires property owners to re-qualify annually based upon a specific adjusted household income cap. The Florida Department of Revenue adjusts the amount each year, based upon the cost-of-living index. For 2007, the maximum qualifying adjusted household income amount is $24,214. Florida Statutes (Section 196.075) requires our office “to generate random audits of the taxpayers’ sworn statements to ensure the accuracy of the household income reported. The Property Appraiser may not grant or renew the exemption if the required documentation requested is not provided.”

Thank you, in advance, for your cooperation with our request. Your prompt response helps protect your exemptions and safeguard the integrity of our property tax exemptions. If you have any questions or concerns about this random audit, please feel free to contact our Customer Service Division at 954.357.6830. We’d be happy to assist you.

There is a tax crisis in Florida and families are desperate for relief. High property values have led to higher taxes – threatening many with the loss of their homes and businesses. The Save Our Homes amendment has kept taxes down for a large number of Floridians, so the growth in property taxes is unfairly being borne by the rest of the taxpayers.

SEN JEFFREY ATWATER

The Florida Legislature is feeling a lot of pressure to “do something” about property taxes. The current Session is considering many measures such as allowing for Save Our Home portability, revenue caps on local governments, doubling the homestead exemption, or even abolishing homestead taxes in a trade for a sharply increased sales tax. Nearly every day new ideas are proposed and amendments suggested for existing proposals. Everyone in the Florida Legislature is working hard to find a real solution, but there seems to be little consensus so far in selecting the best path that would help the most people.

Until the Session ends in May 2007, it will be hard to know what changes are likely to become law. For many of the proposals, Florida voters would be required to approve related constitutional amendments in a statewide election. Legislators are talking about setting a special election on these issues for Fall 2007.

I strongly urge you to get involved in the process by contacting your State Senator and State Representative to tell them you support portability and other tax reform ideas. Study the plans and push for the ones you believe are best. As taxpayers, we’re all in this boat together. Hopefully, they will find solutions this year to help all of us. Stay tuned.

My office is determined to comply with our constitutional duties and ensure our tax roll is accurate. This has taken much time, additional resources and increased staffing. Upon my election and at my request, both the County Auditor and the Florida Department of Revenue were invited to review the office budget and personnel data, comparing them with other Florida Property Appraisers. Both agencies found this office to be under funded, understaffed and lacking basic management accountability. While our current office budget is $20,274,755, it is a direct result of meeting the auditors’ recommendations aimed at bringing our office up to par. We have met challenges brought to light by the external audits by utilizing last year’s budget surplus for technology advances and additional budgeted appraiser positions. My office voluntarily decreased our total expenditures last year to assist in meeting budgetary goals.

We recognize the importance of managing public dollars efficiently and with accountability. Our office welcomes input from the community. If you would like more information about our office budget, please visit our website at www.bcpa.net, click on the site index and go “BCPA Budgets”.

If you have any questions for Lori, please visit our website at www.bcpa.net, email her at lori@bcpa.net or contact our office directly at (954)357-6830.

Florida voters did pass a Constitutional Amendment last year which has the potential to double the current Senior Exemption from $25,000 to $50,000 for qualified seniors on fixed incomes. However, this amendment does not automatically double the current exemption to $50,000. Instead, it gives the County and various cities the “local option” to increase the current $25,000 exemption to any amount “up to $50,000.”

We all received notice from the Florida Department of Revenue stating the State Legislature will need to pass implementing rules before our County and City Commissions can approve this new exemption. House Bill 333 will solve this problem and it will be retroactive in time for the 2007 tax roll. We expect it to pass soon.

Please make sure you and other qualified seniors, 65 years or older who have a combined household adjusted gross income for last year (2006) not exceeding $24,214 apply for this money saving exemption before March 1. This exemption saves the average Broward senior nearly $300 each year in taxes. Let your local elected officials know of your strong support for the adoption of this Senior Homestead enabling ordinance.

If you would like more information about this exemption and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954)357-6830.

Thank you for your generous offer of help. This past November, Florida voters adopted a Constitutional Amendment providing an additional exemption for partially or totally permanently disabled veterans. Veterans must be age 65 or older; were a Florida resident at the time of entering military service; and whose partial disability was combat-related.

Qualifying veterans may receive a percentage discount on their property taxes equal to the percentage of the veteran’s permanent service connected disability. Individuals must have Homestead Exemption on the property and apply for this exemption, no latter than March 1, 2007 to be in effect for the 2007 tax year.

All eligible veterans must provide the following:

1. Evidence the applicant was a resident of Florida at the time of entering military service of the United States,
2. Official letter from the US Department of Veterans Affairs stating the percentage of veteran’s service-connected disability,
3. Evidence identifying all or portion of the disability as combat related, and
4. Proof of the veteran’s honorable discharge.

If you would like more information about this exemption and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954)357-6830.

The Fort Lauderdale September 6^th budget hearing crystallized some of the tax issues facing property owners throughout the State. Click Here to read about what happened. - editor

Yes provided the deed states “Joint Tenants with Rights of Survivorship”. Joint Tenants with Rights of Survivorship allows your mother to qualify for Homestead Exemption and the full 3% Save Our Homes cap. Joint tenants with Rights of Survivorship allow you to retain your full Homestead Exemption on another property, as well. We always recommend you seek professional advice from a qualified attorney when making real estate decisions, hopefully this information will help you better understand this common form of home ownership.

Joint Tenants with Rights of Survivorship or “JTRS” gives two or more unmarried co-owners legal rights to property. JTRS owners each own overlapping 100% interests – any one filing for homestead would qualify for 100% of the Save Our Home coverage. When a JTRS co-owner dies, all remaining title interests automatically are divided between the remaining JTRS co-owner(s) and the last one alive owns the entire property.

Keep in mind this is a very simple explanation of a complicated legal issue. There are many more variants of ownership types, but this should give you a basic understanding of the answer to your question. If you would like to learn more about this and other important property tax issues, please visit our website at www.bcpa.net or contact our office directly at (954) 357-6830.

The Fort Lauderdale September 6^th budget hearing crystallized some of the tax issues facing property owners throughout the State. Click Here to read about what happened. - editor

You are one of many Broward homeowners who have contacted our office to tell us about the letter sent by Citizens Insurance. Due to Senate Bill 1980, passing the Florida Legislature in May, Citizens Property Insurance will stop offering windstorm coverage to non-homestead properties after March 1, 2007. The aim of this anti-consumer law is to reduce risk and slow the growth for this insurer of last resort. If owners of non-homestead properties cannot find coverage from another insurer, they can stay with Citizens. However, they will be charged a 25 percent surcharge.

Last month, Citizens Insurance mailed thousands of letters into Broward County to determine which policies cover non-homestead properties. These letters were misleading as they stated “...based upon your current policy information and data collected by your local Property Appraiser’s Office, Citizens is unable to determine if your property meets the definition of ‘Homestead Property’...” Unfortunately, it appears Citizens never checked our records before sending out the letters. They have apologized to our office for the confusion and owe all of you one as well.

If you received one of these letters and now need to prove you have homestead on your property, simply go to www.bcpa.net to find and print your property record. The $25,000 homestead exemption is reflected on all properties currently holding the exemption.

We’re doing so much to improve this office…but I need your help. If you have any ideas, please drop me a note or email me at lori@bcpa.net .

The Fort Lauderdale September 6^th budget hearing crystallized some of the tax issues facing property owners throughout the State. Click Here to read about what happened. - editor

Your “Truth in Millage” notice shows last year’s assessments and taxes, current year’s assessment and proposed taxes, and qualified property tax exemptions. The property values on the 2006 “TRIM” notice are based upon sales in the real estate market during 2005, when sales were at an all time high. Any changes made to these notices by our office (or by the Value Adjustment Board) will be reflected on your November tax bill, sent to you by Broward County Revenue Collection.

We’re doing so much to improve this office…but I need your help. If you have any ideas, please drop me a note or email me at lori@bcpa.net .

The Fort Lauderdale September 6^th budget hearing crystallized some of the tax issues facing property owners throughout the State. Click Here to read about what happened. - editor

BROWARD COMMISSIONER JIM SCOTT

Led by County Commissioner Jim Scott, our County Commission has joined the fight for property tax reform. A countywide Referendum Election will be held on Tuesday, November 7^th for the purpose of conducting a “non-binding straw ballot” to determine the opinion of Broward County voters as to “whether the Florida Constitution should be amended to provide that when a person sells a Broward County homesteaded property, and acquires a subsequent homestead exempt property within Broward, the assessed value of the subsequently acquired property, for the purposes of ad valorem real estate taxation, shall be reduced by an amount as determined by law.”

This is an effort to show public support and encourage the Legislature to recognize Florida homeowners need tax relief. Our County Commission and I want Broward voters to send a message to Tallahassee on whether or not Save Our Homes should be portable upon the purchase of a new home. Unfortunately, Florida’s legislative leaders once again ignored the wishes of taxpayers and failed to act on our proposed constitutional amendment this year.

Please remember this important issue when candidates for public office ask you for your family’s votes this November.

If you would like to learn more about this and other important property tax reform measures, please visit our website at www.bcpa.net and click the “Legislation” menu option.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Often, many taxpayers wait until it is too late to fight a proposed tax hike. On average, properties in Broward County increased approximately 19% in market value this year over the previous year. As property owners, that means you made a great investment. But as taxpayers, that same news has other financial consequences. For non-homesteaded properties, it means your taxing authorities (i.e., School Board, County Commission, City Commission, hospital district board, etc.) will potentially collect 19% more in property taxes this year unless they sharply cut your tax rates.

Here’s an example: If a taxing authority cuts the millage rate by 5%, that would still equal a 14% tax hike (19% tax base increase – 5% rate cut = 14% tax hike).

Remember the Property Appraiser’s Office does not set your tax rates. If you want to protest your proposed tax amount, or the non-ad valorem fees and special assessments, you must contact your elected officials who serve on these boards and commissions and/or attend the public hearings.

Broward County School Board public hearings are August 1^st and September 7^th at the KCW Administration Building. The Broward County Commission public hearings are September 12^th and September 26^th at the Broward County Governmental Center.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

STATE REPRESENTATIVE JACK SEILER

This is the reason why I asked Miami Dade County State Senator Alex Diaz de la Portilla and Broward County State Representative Jack Seiler to ensure this never happens again. We joined together to support a new law (SB 490 and HB 979) requiring that the Florida Department of Revenue notify the Mayors and County Commissions when audits of the 67 county Property Appraisers are available for all taxpayers to see.

We are please to announce that the Governor agreed with this common sense reform and signed our measure into law. Beginning July 1^st, 2006 all Florida Property Appraiser audits will now become truly “public documents” for the County Commissions and local taxpayers to review. Past audits of the Broward County Property Appraiser’s Office often found procedural, statistical and analytical errors that were never made public.

If you would like to learn more about our 2006 State Legislative Package, and check the status of these and other new state laws, please visit our website at www.bcpa.net and click the “legislation” menu option.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Be assured, our office will continue supporting a new constitutional amendment allowing homesteaded owners to move their sheltered SOH (Save Our Homes) value from one primary residence to the next within the same county. This concept is called “portability.”

Only then will you and your families feel the financial freedom to make real estate decisions without being financially “locked” in your homes – because families cannot afford the high property taxes if they move.

We’re doing so much to improve this office…but I need your help. If you have any ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Unfortunately, we hear this story every year. A provision in Florida’s Constitution – the “Save Our Homes” Amendment – causes this confusion. Save Our Homes was intended to prevent homeowners from being taxed out of their homes in the face of rapidly rising real estate values. The Save Our Homes cap limits increases in assessed value of homesteaded properties to no more than 3% per year – regardless of how much more the properties increase in market value.

Because of this, Florida law favors owners who stay in their homesteaded property for many years. In 2005, the average Broward homeowner with homestead saved nearly $2,100 in taxes because of Save Our Homes.

For new home purchases, your first year assessed value is based upon your sale price and other recent sales. Thus, the market value and assessed value for your property are identical the first year. Next year, you’ll likely see the market value climbing at a rate much higher than your assessed value. Your taxes will never drop to the level of your neighbor because of Save Our Homes – but, when they sell their home, you should see the next buyer paying quite a bit more in taxes than you are.

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

State Representative Adam Hasner and State Senator Jeff Atwater have introduced state legislation to provide tax relief to Broward County taxpayers impacted by Hurricane Wilma. The legislation seeks to extend the date by which taxpayers can receive discounts on their payment up to 6o days. This would be in addition to the extra 15 day extension already granted by Broward County.

SEN JEFFREY ATWATER

Under current law, property taxes are due and payable in November and are delinquent on April 1^st of the following year. This year, the county’s mail processor was without power for over a week resulting in tax bill delays. Taxpayers are usually given an early payment discount on their property tax bills depending upon when the payment is made. Under the Hasner/Atwater bill, Broward County may, by an affirmative vote of the County Commission, authorize any of the following discount periods:

1. Four percent for taxes paid by January 31, 2006
2. Three percent for taxes paid by February 28, 2006, and
3. Two percent for taxes paid by March 31, 2006

REP ADAM HASNER

We expect these taxpayer friendly bills to pass the December Special Legislative Session and be enacted by the County Commission. These discounts will not apply to payments made on behalf of taxpayers by financial institutions.

Remember: property owners pay their current year property taxes to the Broward County Revenue Department not the Property Appraiser! Property owners may pay by mail, in person, or online. For additional information regarding property tax payments, visit www.broward.org/revenue or call the Broward County Call Center at 954-831-4000.

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Any post-hurricane property tax relief would require passage by the Florida Legislature of a new law covering Hurricane Wilma’s victims. If the Legislature adopts a similar law for us: (1) your home would have to be uninhabitable for a period of at least 60 days; and (2) the damage to your property would have to drop your market value below your Save Our Homes taxable value.

Rest assured our office will support any changes in state law to bring storm related tax relief to Broward taxpayers. But, until then, there is no available “hurricane tax breaks.” If you support these proposals, be sure to contact your State Senator and State Representative. If any proposals become law, we’ll post the news on our website at www.bcpa.net.

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

B.C. PROPERTY APPRAISER LORI NANCE PARRISH

We’ve already scheduled over 100 customer service outreach events for the 2005 – 06 traditional tax exemption filing season. For a complete listing of current community outreach events, please visit our website at www.bcpa.net. We’re also enhancing features on our website to enable you to more easily file for exemptions without having to visit any of our offices.

If you’d like to have someone from our office meet with taxpayers at an upcoming meeting of your condo/civic association (or attend other events), please contact me directly at 954-357-6904. Remember: helping Broward taxpayers is our job!

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

This is a question we commonly receive each year after our office mails out the Truth in Millage (“TRIM”) Notices to Broward County taxpayers. Although the statement is prepared and sent by our office, we do not set any of the tax rates listed in your TRIM Notice. Your tax rates and special assessments are actually set by various governmental bodies including the School Board, the County Commission, your local City Commission, and various special taxing districts.

The purpose of the TRIM Notice is to give taxpayers a reasonable, advance notice of proposed tax rate changes. The TRIM Notice informs you as to which taxing entity is proposing the tax change, provides you with the contact information for each entity, shows how these changes will affect your tax bill and notifies you of any upcoming public hearings scheduled on the tax changes.

It is my hope all of our taxing authorities will lower the tax rate throughout Broward County due to the increase in market values this year. Only then will they “hold the line” on the amount we all pay in property taxes. That’s why our Broward County Commission, for example will actually cut their millage rate this year (for the ninth year in a row).

If you have any questions about the assessed value of your property, please contact our office or visit our website at www.bcpa.net. The deadline by law to file a petition to challenge your assessment or add a missed exemption is September 21^st, 2005.

On the Property Appraiser’s web site, it states that the deadline to file a petition challenging the assessed value is 7:00 pm on Monday, September 19^th, 2005.

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Dear Lori,

L.M., Coconut Creek

A new Florida law took effect July 1, 2005 designed to assist military families. The law grants a property tax exemption to the un-remarried surviving spouse of a disabled former service member who, on the date of the disabled ex-service member’s death, had been married to the deceased ex-service member for at least five years.

Current law provides a $5,000 reduction in taxable value to any resident “ex-service member” who was disabled to a degree of 10% or more while serving during a period of wartime service or by misfortune while on active duty service as a member of the United States Armed Forces, a member of the Florida National Guard, or a member of the United States Armed Forces Reserve.

Now these savings will carry over to the surviving spouse. To qualify, an applicant must produce a certificate of disability from the U.S. Government or the U.S. Department of Veteran Affairs and have been “honorably discharged” from military service. Approximately 4,000 Broward veterans and their spouses may qualify for this extension of benefits. For further information about this and other tax saving property exemptions, call us at 954.357.6830 or visit www.bcpa.net to learn more.

We’re doing so much to improve this office…but I need your help. If you have ideas on making our office even better, please drop me a note or email me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Dear Lori,

B.C., Fort Lauderdale, Florida

Every year brings deceptive new mailings aimed at Broward County homeowners. The latest scam seems designed to trick you into believing that for a substantial fee, a company will send you a “certified deed” for your property.

The truth is that deeds and many other important documents are already available online and free at the Broward County Records Division and linked from our office’s website. Older deeds prior to 1977 and recorded property deeds utilizing social security numbers need to be ordered through the Broward County Records Division either in person, by mail, or e-mail. The county charges a nominal fee for reproduction ($1.00 a page/$1.50 certified).

Reviewing and obtaining a copy of your deed is simple. Go to www.boward.org/records and enter the public search field or www.bcpa.net and enter the property search field. Simply enter the name of the homeowner and you will be shown applicable property data enabling you to retrieve and print a copy of the recorded deed. On the bcpa.net website, simply click on the “book number”, located under the “sales history” chart to locate deed information.

We’re doing so much to improve this office…but I need your help. If you have any ideas on making our office better, please drop me a note or e-mail me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Dear Lori,

C. R., Pompano Beach, Florida

Property owners who file false applications to obtain a Homestead Exemption are breaking the law and they’re making you pay more in taxes each year. Why? Because the School Board, the County Commission, your local City government, and the various taxing authorities must fund their budgets by equitably dividing the tax burden among all property owners within their jurisdictions. If someone lies to lower his or her taxes, someone else has to make up the difference.

Our office aggressively seeks to stop homestead fraud. We have formed the homestead fraud investigative unit under the Department of Professional Standards and Compliance. We work with city governments, homeowner and civic associations to help identify tax fraud. Plus, we always rely on the numerous anonymous phone and mail tips about potential Homestead fraud.

Once reported, our office will fully investigate each charge. Property owners who intentionally cheat on Homestead can be back taxed for as many as ten years, plus be required to pay a substantial penalty and annual interest. Our aggressive anti-fraud work makes tax cheats pay their fair share and that helps keep your taxes down. If you believe you have reliable information about someone engaging in Homestead fraud, please call our investigators at 954-357-6900 and we’ll check it out.

We’re doing so much to improve this office…but I need your help. If you have any ideas on making our office better, please drop me a note or e-mail me at lori@bcpa.net.

Broward County Property Appraiser Lori Parrish addressed the GMCA Advisory Board on April 21^st, 2005. For the content of her address and answers to questions posed by residents, Click Here. - editor

Dear Lori,

K.C., Deerfield Beach, Florida

CLICK TO FILE

In the past, filing for a “Homestead Exemption” meant a trip to either our downtown Fort Lauderdale office or one of our regional branch offices. Now you can file online at www.bcpa.net website. Just click the big yellow button near the top of our homepage to get started (or Click Here or on the File Online Graphic at right).

In 2004, approximately 5,000 taxpayers applied for homestead via the Internet. This year the number jumped to over 23,000 household filings! Since this system is new, you might want to check the status of your online homestead filing. Simply go to the website’s homepage and click the online homestead status box (or Click Here).

Your Social Security number will be used to trace the online application. Remember to try both spouses’ numbers, if married. You will see an application status box, listing the current status of the application. Please be patient, as it will take our office a few months to complete the review of all applications.

If your application is denied, a certified denial notice will be sent to you by July 1, 2005. You will be given 30 days to appeal the denial. If your application is approved, the homestead exemption will be reflected on your “Notice of Proposed Property Taxes” or “TRIM” notice in August.

We’re doing so much to improve this office…but I need your help. If you have any ideas on making our office better, please drop me a note or e-mail me at lori@bcpa.net.

Dear Lori,

B.W., Fort Lauderdale

You may file a petition for consideration by the Broward County Value Adjustment Board showing “good cause” for missing the March 1^st deadline.

The petition is available at our main office, our branch offices or on-line at www.bcpa.net. Our BCPA staff will help you complete the form if you need assistance. The petition must be accompanied by a non-refundable filing fee of $15.00 made payable to the Broward County Value Adjustment Board. This provision was enacted by the Florida State Legislature and allows for exemptions to be granted to late filers with extenuating circumstances.

The petition may be filed after March 1, 2005. The absolute deadline for filing the petition is 25 days following the mailing of the notice of proposed property taxes (TRIM notice). This date usually falls in early September. You may call our office to confirm the deadline date to file the petition. We also have an outreach program that assists homebound persons with filings. Please call us at 954-357-6830 for details.

Remember – You must file a petition with the Broward County Value Adjustment Board to be considered for a late-filing application for 2005. No Exceptions!

We’re doing so much to improve this office…but I need your help. If you have any ideas on making our office even better, please drop me a note or e-mail me at lori@bcpa.net.

Sincerely,

Lori Nance Parrish
Broward County Property Appraiser

If you have a question for Lori, please call her office at 954-357-6904, email her at lori@bcpa.net or write to her at the Broward County Property Appraiser’s Office, 115 South Andrews Avenue, Room 111, Fort Lauderdale, FL 33301.

Galt Mile residents may contact Bob Wolfe of Inter-Governmental Media Relations at (954) 445-5732 or at media@bcpa.net for further information.

B.C. PROPERTY APPRAISER LORI NANCE PARRISH

July 8, 2010 - On June 17, 2010, Broward County Property Appraiser Lori Parrish addressed the Galt Mile Community Association Advisory Board. A no-nonsense, straight talking public servant, Parrish is a working class rarity. After serving 4 years on the Broward County School Board and another 16 years on the Broward County Commission, Parrish decided to use business skills honed operating the Swap Shop on Sunrise Boulevard and The Millennium Hollywood’s City Place by successfully running for the Broward Property Appraiser’s seat in 2004 (re-elected in 2008). The job wasn’t what she expected. Before she could begin collecting, counting and categorizing the county’s money, she had to clean out a rat’s nest of nepots and no-shows inherited from her predecessors.

FORMER B.C. PROP. APPRAISER WILLIAM “Bill” MARKHAM

After serving as Broward Property Appraiser for 36 years, William Markham’s passing from a massive heart attack led to the interim appointment of Rocky Rodriguez, a political placeholder who treated the office as Markham’s shrine, leaving it exactly as he found it.

ROCKY RODRIGUEZ WITH BCPA - LORI PARRISH

Grateful winning politicians often dispense government jobs as a reward for campaign boosters and a palliative to dysfunctional friends and relatives. Since their skills and qualifications are often limited to carrying a bag or an envelope from location “A” to location “B”, these people are preferably deposited into positions involving difficult-to-track field work. The Property Appraiser’s office was the ideal outlet for these political discards.

NEW BCPA STAFF EARNED CFEs

Over his prolonged tenure, Markham collected a sizable staff of phantom employees. No one understood why the 81 Appraisers listed on Bill Markham’s roll couldn’t keep pace with the work load. When Parrish took the reins, she discovered that there were actually only 18 still alive and showing up for work. Prior to 2005, calling the Property Appraiser’s office was often an exercise in futility. If someone actually answered the call, they would politely ask that you hold on for a minute before hanging up the phone. In addition to the defective communications and rampant absenteeism, the department’s fraud unit was operated by one staffer on a part-time basis.

Once elected, Parrish cleaned house. She rebalanced the overwhelmingly white male staff and installed the checks and balances necessary for efficient oversight. To enhance communications, both in the office and with “clients”, she required that staffers respond immediately to phone, fax or email requests while morphing the BCPA web site from a bureaucratic marketing tool into a productive online office. She also expanded the Community Outreach Program. Instead of limiting the local availability of consulting staffers to the “exemption filing” season, the Outreach Program provides year-round assistance to property owners. These changes were so effective that Parrish was able to close two of the four BCPA offices without missing a beat. The Outreach Program will assume additional significance when budget cuts close the remaining satellite office in Plantation on September 24^th, leaving only the Government Center-based main office (115 South Andrews Avenue, Room 111) to house BCPA operations.

She began replacing the antique computer system – which was roughly as useful as a Ouija Board – mothballing archaic software originally developed by Commodore for the “Pong” game - and subsequently upgraded by Atari as a platform for “Space Invaders”. Today’s cell phones offer exponentially greater computing power. By replacing Markham’s window dressing fraud program with a fully functional unit, Parrish recaptured $3 billion in assessed valuations from properties fraudulently exempted from the tax rolls, raking in $20 million in “found” revenues.

Bob Wolfe

Accompanied by her Director of Media and Governmental Relations, Bob Wolfe, Parrish opened with a review of county property values. Everyone snapped to attention when she said that sales trending from late 2009 and the first five months of 2010 strongly support the conclusion that “we may have finally seen the end of this catastrophic real estate crash.” Basing her assessment on valuation statistics compiled through June 1^st, she stated that after bottoming out a few months ago, Broward sales prices had since leveled off. She also reported mildly encouraging economic signs.

MAY 2010 BROWARD FORECLOSURES

Parrish observed that the number of properties in foreclosure is down significantly compared to last year, along with the MLS real estate inventory of available properties. The number of filings in South Florida fell 49 percent in May from a year ago (filings dropped 55 percent in Broward County and 36 percent in Palm Beach County). However, the value of certain distressed individual properties or isolated neighborhood pockets may be subject to further declines. Since condo values traditionally take longer to stabilize and recover than single family homes and commercial properties, she warned that certain condo communities may also experience modest dips in value.

The 2010 assessments are based on property values as of January 1, 2010, as measured by qualified sales recorded during the January 2, 2009 through January 1, 2010 assessment period (with greatest weight given to sales in the 4^th quarter of 2009). The 2011 assessments will reflect the prices realized during this calendar year. Next year’s tax roll will therefore remain relatively flat (i.e., similar to the 2010 tax roll values). Since the positive indicators bode hardening values and prices for 2011, these improvements won’t be reflected in the tax rolls until 2012.

Using a laptop and a projector, Parrish displayed the 2010 Estimate of Taxable Values for Broward as of June 1, 2010. Although the Property Appraiser doesn’t officially submit a Certification of tax roll Values to ad valorem taxing authorities, special assessment districts, and the Department of Revenue until July 1^st, the June 1^st estimate is virtually identical to the final numbers used to calculate the rollback rate and a proposed millage rate. The only possible changes may issue from correcting errors discovered during the 30 day period prior to July 1^st.

According to her statistics, taxable values for the overall county dropped an average 12.1%, although the numbers vary for each municipality, neighborhood and taxing authority district. Valuation declines in the County’s largest cities are 10.6% in Fort Lauderdale, 11.8% in Hollywood and 14.7% in Pompano Beach. To better demonstrate that the county statistics blend a wide range of valuations, Parrish pointed out that Davie and Lauderdale-by-the-Sea only saw a 7.4% drop while North Lauderdale values plunged 24.3%.

Parrish demonstrated some of the useful tools available on the BCPA website. Broward property owners can file for a Homestead Exemption online. To file for other exemptions, simply download the appropriate form from the forms page, complete the application and send it in. Using the Property Search feature, anyone can research the valuation history of any Broward property, including recorded notices. The website’s Community Outreach Calendar details the locations, time and place for 12 months of outreach events.

BEACH COMMUNITY CENTER

Prior to opening the floor to questions, the Property Appraiser ran through some locally scheduled events, stating “A BCPA staffer will assist Galt Mile residents with Homestead, Senior and other property tax exemptions at the Beach Community Center on Friday, June 25, 2010 from 10:00 AM - 11:30 AM. Over the summer, events are scheduled for Fridays at 10 AM on July 30, August 27 and September 24, 2010.”

When asked if a new property owner could still apply for a 2010 Homestead Exemption, she answered “To late file for 2010, you must be on the title and the property must have been your permanent residence as of January 1, 2010. The deadline is September 20, 2010. If you purchased your home this year, you inherited the seller's exemption status for the current tax year.” Parrish reminded Advisory Board members that new homebuyers are eligible for an $8000 Federal credit if buying their first home or if they can document having lived for 5 consecutive years in their previous primary residence.

TRIM NOTICE

Several members asked why they saw small a valuation increase on their last TRIM notices despite a decline in the property’s value. Parrish explained that under Florida law, a homestead “recapture” rule might cause some taxable values to rise even when the overall market value drops versus the previous year. Parrish said “If you are Homesteaded and your ‘Save Our Homes’ value is less than the market value as of January 1, your overall assessed value is increased each year - up to the 3% annual cap - until it eventually reaches the same amount as the market value.” The Department of Revenue set this year’s “Save Our Homes” (SOH) rate at 2.7%. Parrish added “Roughly 182,000 Broward homeowners will experience the recapture effects of this law - mostly owners who purchased and homesteaded their properties before 2003.”

Given the growing impact of foreclosures on associations, members asked Parrish how foreclosures and short sales affect a buyer’s prospective exemptions. Parrish said that the Florida Department of Revenue (DOR) issued an advisory opinion that foreclosures generally should not be used for assessment purposes. However, Property Appraisers may qualify a foreclosure sale if the property was listed for sale on the MLS open market and the property is in decent condition. Using the same criteria, Property Appraisers can similarly qualify short sales.

Returning to the laptop and projector, Parrish said “You can search for recorded notices of foreclosure, liens, lis pendens, release of liens, court judgments, and various other documents on the Broward County Records Division website.” While punching up an example, she explained “By using the ‘Category’ feature on their search page, you can limit your search to foreclosures or liens.”

A member asked whether unit owners can rent their units without losing their Homestead exemptions. Quoting from the governing statute, Parrish responded “Section 196.061 of the Florida Statutes says that rental of a dwelling previously claimed to be a homestead for tax purposes ‘shall constitute the abandonment of said dwelling as a homestead.’ Ordinarily, only active duty military personnel are exempt.” Parrish then described a universal yet little known exception to this rule.

She said “Under a hardship situation, we will allow a once-in-a-lifetime exemption, provided the entire rental term falls within a single calendar year.” To clarify the type of hardship considered for this exception, Parrish said, “For example, if someone was hospitalized from March through October and wanted to rent their home, we would allow a one-time exception to the abandonment rule. However, if the unit was rented for only a single day from December 31^st through January 1^st, the exemption would be lost. The rental must end before January 1^st and can only be used once during any property owner's lifetime.” Parrish recommended that unit owners interested in exploring this one-time exception contact her office.

GMCA PRESIDENT PIO IERACI

Before Parrish wrapped up her presentation, GMCA President Pio Ieraci expressed concern about a notice sent to Galt Mile associations by the Property Appraiser’s office requesting that they turn over any information about unit owners that may have improperly applied for a Homestead Exemption. Pio said “I am disturbed by this request. Not only are we being asked to do your job, I believe that it’s wrong to violate the confidentiality of our members’ information.”

When discussed during a previous Advisory Board meeting, the Board members decided against cooperating with this request. While fraud costs everyone money, it was deemed inappropriate for associations to disclose confidential information about their members unless withholding that information placed anyone in danger. To preclude inadvertent compliance with this request by some unsuspecting association office employee, it was also suggested that each association should instruct their administrative personnel to turn over such requests to the Board.

LORI ADDRESSES GMCA

Parrish answered, “I understand that that you may be hesitant to inform on your neighbors or reveal information you consider confidential. The letter is simply a request for your help. I hope you understand why I am so passionate about fraudulent exemptions. These people are increasing the tax bill for every other Broward property owner, not unlike those association members that default on their assessments and force their neighbors to assume their obligations.” She emphasized that this type of fraud is a strategically planned annual rip-off, not a desperate knee-jerk reaction to current financial pressures. Particularly irksome to Parrish is the fact that most violators can well afford the assessment. Parrish said “These crooks couldn’t care less that they are hurting every one of their neighbors. When I see the pain suffered by taxpayers struggling to scrape by this economic catastrophe, I don’t have much patience for those who deliberately add to their burden - and yours - and mine!”

Hoping to better illustrate the moral dilemma precipitated by her request, Ieraci retorted, “Lori - we are all very grateful for the improvements you’ve engineered in the Property Appraiser’s Office. We all support your efforts to stamp out the fraud that costs us $millions every year. Although I personally agree that fraudulent exemptions are despicable, I believe that Board members are obligated to safeguard confidential information about the association’s members.” In what appeared to be a duel for the last word, the Property Appraiser leveled a response that was pure Parrish, “I understand, Pio, nobody likes a rat.”

FYI – A few weeks later, Parrish’s mildly encouraging economic indicators grew a bit brighter. When the July 1^st Tax Roll Values were released, the 12.1% decline in county-wide valuations contracted to 11.7%. The estimated 10.6% decrease in Fort Lauderdale property values was revised to 10%. After these July 1^st valuations are certified by Parrish, they provide guidance for every taxing authority struggling to find a millage rate that will fund their objectives without fomenting a taxpayer rebellion. Perhaps Parrish is right... maybe things are looking up!

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Bob Wolfe

August 13, 2009 - On August 6^th, Bob Wolfe from the Broward County Property Appraiser’s office sent this information to Galt Mile residents considering requesting assistance from the Property Appraiser to understand components of their TRIM notices. The basis for upcoming assessments, the TRIM notice is often the key to successfully adjusting potential tax indebtedness. READ ON! – [Editor]

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Bob Wolfe

April 8, 2008 - On April 7^th, Bob Wolfe from the Broward County Property Appraiser’s office sent this information to assist Galt Mile residents who may have missed thr March 3^rd deadline for submitting Homestead and other exemption applications. While there is a process available to apply for these exemptions after the deadline, it is somewhat complicated. Such residents may want to consider requesting assistance from the Property Appraiser to prepare the necessary petition for late filing. The Property Appraiser is also helping residents take advantage of the recently passed Save our Homes portability provision. Additionally, as part of the Outreach Program, a representative from the Property Appraiser's office is scheduled to help Galt Mile residents at the Beach Community Center (3351 NE 33^rd Avenue) from 10:00 AM to 11:30 AM on April 25^th. READ ON! – [Editor]

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