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PAO must provide notice to the post office address given by applicant

Author johnbsims3
Admin 

#1 - Posted: 31 Mar 2014 18:09 
196.151 Homestead exemptions; approval, refusal, hearings.—The property appraisers of the counties of the state shall, as soon as practicable after March 1 of each current year and on or before July 1 of that year, carefully consider all applications for tax exemptions that have been filed in their respective offices on or before March 1 of that year. If, upon investigation, the property appraiser finds that the applicant is entitled to the tax exemption applied for under the law, he or she shall make such entries upon the tax rolls of the county as are necessary to allow the exemption to the applicant. If, after due consideration, the property appraiser finds that the applicant is not entitled under the law to the exemption asked for, he or she shall immediately make out a notice of such disapproval, giving his or her reasons therefor, a copy of which notice must be served upon the applicant by the property appraiser either by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal to the value adjustment board the decision of the property appraiser refusing to allow the exemption for which application was made, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim for exemption and shall hear the applicant in person or by agent on behalf of his or her right to such exemption. The value adjustment board shall reverse the decision of the property appraiser in the cause and grant exemption to the applicant if in its judgment the applicant is entitled thereto or shall affirm the decision of the property appraiser. The action of the board is final in the cause unless the applicant shall, within 15 days from the date of refusal of the application by the board, file in the circuit court of the county in which the homestead is situated a proceeding against the property appraiser for a declaratory judgment as is provided by chapter 86 or other appropriate proceeding. The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application above provided does not constitute any bar or defense to the proceedings.
History.—s. 8, ch. 17060, 1935; CGL 1936 Supp. 897(9); ss. 1, 2, ch. 69-55; s. 36, ch. 71-355; s. 14, ch. 76-133; s. 8, ch. 76-234; s. 11, ch. 81-219; s. 7, ch. 86-300; s. 156, ch. 91-112; s. 11, ch. 93-132; s. 996, ch. 95-147.
Note.—Former s. 192.19.

Author Joey
Participant 

#2 - Posted: 15 Jan 2016 06:47 
Does "post office address given by the applicant" mean the address given to the property appriaser's office or the address given to the post office? For example, if the property appriaser's office gets notice from the post office of a forwarding address, should they send the denial to the address the applicant supplied or the address the post office updated them with? It seems to me that even though the applicant supplied an address to the property appriaser, the property appraiser would be acting in bad faith to send a denial to that address when the post office has advised them otherwise.

Author johnbsims3
Admin 

#3 - Posted: 28 Jan 2016 13:23 
Joey
The address given to the Property Appraiser's Office (PAO). The PAO must send any correspondence to the address that the taxpayer gave them, not the USPS forwarding address. Actually, the opposite has happened. I have litigated many cases on appeal to the Value Adjustment Board and have had many clients who have never received their notice and due process due to the PAO sending to an address not given by the applicant.

Florida Exemptions, Laws and Statutes Florida Homestead Services -- Florida Homestead Exemption Act MiniBB / Florida Exemptions, Laws and Statutes /
PAO must provide notice to the post office address given by applicant
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