brevard county property appraiser - UF/IFAS Extension in Brevard

BREVARD COUNTY PROPERTY APPRAISER
www.BCPAO.us
Dana Blickley, CFA
What does the Property Appraiser do?
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The Brevard County Property Appraiser (BCPA) is responsible for identifying, locating (listing), and valuing all property, both real and personal, within Brevard County for tax purposes. •
Determining an accurate, uniform, and equitable value is the only role of the office in the taxing process. Most importantly, the Property Appraiser does not create the value. Buyers and sellers transacting property in the marketplace set values. The Property Appraiser has the legal responsibility to study each and every transaction, the market participants, and the conditions of the transaction, e.g.‐ arm’s‐length transaction.
The Property Appraiser analyzes trends in sales prices, construction costs, and rents to best estimate the value of all assessable property. •
The property appraiser also tracks ownership changes; maintains maps of parcel boundaries; keeps descriptions of buildings and property characteristics up to date; accepts and approves applications from property owners eligible for exemptions and other forms of property tax relief. Exemptions
• The Property Appraiser administers and approves homestead exemptions and other exemptions authorized by Florida law. Additionally, classified use properties are administered and approved by the Property Appraiser involving such uses as "greenbelt" agricultural properties. • Following is a breakdown of the number administered in each exemption category in 2013: Homestead Exemption
150,674
Widow/Widower Exemption
16,600
Disability Exemption
12,493
Agricultural Classification
1,524
Seniors Exemption
7,609
Churches & other Non‐Profit
1,654
Types of Exemptions/Property Tax Discounts
Homestead Exemption
Additional $25,000 homestead exemption
Widow/Widower Exemption
Disability Exemptions
Limited‐Income Seniors 65 years and older exemption
Living quarters of parents or grandparents (Granny Flat)
Tax discount for Veterans age 65 and older with combat‐related disability
• Deployed Military Exemption
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Homestead Exemption
• $25,000 exemption or a percentage thereof if ownership interest is less than 100%
• Must be your permanent residence
• Must qualify on or before January 1st and make application prior to March 1st of the year in which the benefit is first requested
• A new application is required if you move or if
you change the manner in which title is held.
• Documents required can be found at www.bcpao.us on the exemptions tab
Additional Homestead Exemption
• This exemption is automatically applied to any property that receives the original homestead tax exemption.
IF YOUR
ASSESSED
VALUE IS...
YOUR
EXEMPTION
WILL BE...
$75,000 or more
Original $25,000 Homestead
Exemption plus full $25,000
additional Amendment 1
Homestead Exemption
$50,000 - $75,000
Original $25,000 Homestead
Exemption plus additional
Amendment 1 Homestead Exemption
up to $25,000
$50,000 or less
Original $25,000 Homestead
Exemption and no additional
Amendment 1 Homestead Exemption
Widow/Widower Exemption
• $500 exemption
• Must be a widow or widower before January 1st and cannot be remarried; application deadline March 1st
• Must be a permanent resident of Florida and provide a death certificate when applying
• This exemption can only be applied to ONE property owned by the eligible person
Disability Exemptions
• $500 Disability Exemption
– Must be a permanent residence of Florida and provide a physician’s certificate or documentation from the social security administration
– This exemption can only be applied to ONE property owned by the eligible person
• $500 Exemption for Blind Persons
– Must be a permanent residence of Florida and provide an Optometrist’s certificate or a certificate from the Division of blind Services or the Dept of VA or documentation from the social security administration
– This exemption can only be applied to ONE property
owned by the eligible person
Disability Exemptions Cont’d
• Total and Permanent disabled Persons (Civilian)
– Must be (1) a quadriplegic, or (2) a paraplegic, hemiplegic or other totally and permanently disabled person who is confined to a wheel chair for mobility or is legally blind and meets the income requirements as set forth by statute
– Must provide a Physician’s certificate from two Florida licensed doctors
– Applies only to homestead property
• $5,000 Exemption for Disabled Veterans
– Must be a Florida Resident and have a service‐connected disability rated between 10%‐100% and must provide a
certificate from the US govt or letter from the VA
– Applies to any ONE property owned by the eligible
person and MAY carry over to surviving spouse
Disability Exemptions Cont’d
• Service‐Connected Total & Permanent Disability
– Veteran must be considered totally & permanently disabled due to a service‐connected cause, or be the surviving spouse (not remarried) of a qualifying veteran; or the surviving spouse (not remarried) of a Florida resident veteran who died from service‐
connected causes while on active duty with the US Armed Forces
– Must provide a certificate from the US govt or
a letter from the VA
– Applies only to homestead property
Limited‐Income Seniors 65+
• Must be 65 years or older on January 1st and receive homestead exemption
• Must have an adjusted household income not exceeding $27,030, which is adjusted annually based on the CPI; this is provided in mid‐January by the DOR each year
• An initial application must be filed with our office by March 1st together with a copy of the prior year’s Federal income tax returns if filed, and any wage and earning statements (W‐2, 1099); applicant has
until April 15th to provide all documentation
• An annual affirmation of income is required
Living Quarters of Parents or Grandparents (Granny Flat)
• Property must have existing homestead exemption
• Construction or reconstruction must be properly permitted
• The occupant must be a parent or grandparent of the owner
and must be at least 62 years old and permanently reside on the property on or before January 1st of the year in which the reduction is requested
• The occupant cannot receive any benefits in any other county or state based on permanent residency
• An initial application must be filed with our office,
together with plans, permits and a CO
• An annual affirmation is required
Tax Discount for Veterans Age 65+ with a Combat‐Related Disability
• Must be 65 years or older on January 1st
• Must be honorably discharged from military service
• Must have a service‐connected disability of 10% or higher that is combat related
• The discount is equal to the percentage of combat related disability as determined by the US Department of VA.
Deployed Military Exemption
• Available to service members who receive homestead exemption and who were deployed during the preceding calendar year on active duty outside the continental US, Alaska, or Hawaii in connection with a designated military operation
• The current designated military operations are Operation Freedom which began October 7, 2001; Operation Iraqi Freedom which began on March 19, 2003 and ended August 31, 2010; or Operation New Dawn which began on September 1, 2010.
• The amount of exemption is determined by the number of days deployed
• Application must be filed by March 1st of the year
following the qualified deployment, together with the documentation proving the dates of deployment
Exemption Fraud
• The penalties for persons benefiting from unqualified exemptions are harsh. Florida Statutes specify that owners who do not qualify for a homestead exemption and other exemptions will have a lien placed against their property, and, if applicable, the properties can be back assessed for up to 10 years. The owners will also be required to pay a considerable penalty of 50% of the unpaid taxes for each year, and pay an interest rate of 15% per year. • Residents will also lose their exemption along with the capped value and will be required to submit a new application.
Investigating fraud
• Homestead Exemption applications are accepted in good faith.
• Some fraud (multiple exemptions in‐state) is easier to identify
• Other fraud (rentals, out of state, deceased individuals receiving exemptions) is more difficult to identify
• Current investigation staff limited to
responding to complaints, returned mail.
States most frequently involved in dual exemptions:
1. New York-STAR
2. Wisconsin- Lottery and Gaming Credit
3. Georgia- General Homestead Exemption
4. Ohio- 2.5% rollback
5. Pennsylvania- Local option county or city homestead
and farmstead exemption
New York STAR
Pennsylvania Application
Examples of liens
• New York STAR lien for 10 years, with penalties and interest is almost $50,000.00.
• Wisconsin lottery and gaming credit lien for 6 years, with penalties and interest is almost $7500.00 for a credit of $635 in WI.
• Georgia homestead exemption lien for 3 years, with penalties and interest is almost $3,000 for a Georgia exemption of $2,000 from the assessed value of the residence.
• Ohio 2.5% rollback lien for 4 years, with penalties and interest is almost $4,500 for a 2.5% reduction on the Ohio tax bill.
Advice for applicants
• If you own property out of state please verify that you do not have any type of benefit in that state
• Many states call them exemptions; however, some call them credits and/or circuit breakers
• Some exemptions do not require residency in the state granting the exemption
BCPAO efforts to help eliminate dual exemptions/benefits
• Making the public more aware of these potential dual exemptions/benefits through public speaking
• Our customer service staff has been trained to ask if the applicant owns out of state property and if so, the applicant is required to submit something from that jurisdiction showing that they do not receive any benefits—THE APP IS INCOMPLETE IF WE DO NOT RECEIVE THIS INFORMATION
• We have added additional language for out of state property owners who may receive benefits elsewhere to most forms
Statistics
• 2013 Homestead Investigation results
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363 cases (on track to equal 2012)
Liens: $253k filed, $266k paid (incl. interest + penalty)
Liens outstanding (until transition): $1.043 million
Total returned to tax roll: $4.964 million (on track for 30% increase over 2012)
Accomplished with 4 FTE vs 6.5 FTE in 2012. 2013‐14 budgeted adds one additional FTE Important Dates to Remember
• January 1—Legal Assessment Date
• March 1—Deadline to apply for all exemptions (Seniors have until April 15th for completion of original application)
• April—Deadline to file a Tangible Personal Property Tax Return
• August—Notices of proposed property taxes mailed
• September—Deadline to file Value
Adjustment Board Petitions
The Brevard County Property Appraiser's Office strives to be the best in the State of Florida at producing an accurate, equitable, and uniform assessment roll. We are committed to excellence in property valuation, providing quality and professional customer service, and performing these duties at the lowest cost to taxpayers. Above all, we welcome every opportunity to serve the People of Brevard County.
Dana Blickley, CFA
Thank You!
Questions?
Dana Blickley, CFA