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Property Appraiser authority to request documentation related to exemptions

Author johnbsims3
Admin 

#1 - Posted: 23 Nov 2012 05:49 
Florida Statutes are clear that the Property Appraiser has a compelling governmental interest to maintain the integrity of the state tax system. To wit:

Section 196.011 ("every person or organization ... which is entitled by law to exemption from taxation ... shall ... file an application for exemption with the county property appraiser");
Section 196.141 ("property appraiser shall examine each claim for exemption");
Section 196.151 ("If, upon investigation, the property appraiser finds ... 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");
Section 196.161(b) ("upon detennination by the property appraiser that for any year or years within the prior 10 years a person who was not entitled to a homestead exemption was granted a homestead exemption from ad valorem taxes, it shall be the duty of the property appraiser making such determination to ..." file liens upon the property for back taxes, penalties and interest);
Section 196.192 ("each use to which the property is being put must be considered in granting an exemption from ad valorem taxation").
Combined, these statutes authorize the Property Appraiser to accept, examine, investigate, approve and deny applications for various Florida tax exemptions to ensure a just valuation of all properties for ad valorem purposes.

Further, all individuals who have applied for or seek to maintain homestead exemptions have given the property appraiser's office written consent to investigate and request appropriate documents. The state mandated DR-501 exemption application every taxpayer files with our office contains this
sentence: "I hereby authorize this agency to obtain information necessary to determine my eligibility for the exemptions applied for."

This becomes an annual, affirmative duty of the all homesteaded taxpayer to notify us of any changes in their use of the property pursuant to Section 196.011 (9)(a), Florida Statutes, and for this office to ensure ongoing
eligibility.

Value Adjustment Board Information and Appeals Florida Homestead Services -- Florida Homestead Exemption Act MiniBB / Value Adjustment Board Information and Appeals /
Property Appraiser authority to request documentation related to exemptions
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