NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017

Refunds and Tax Certificate Corrections/Cancellations Kasondra Day Processed 402 refunds Processed 1833 tax certificate corrections or cancellations

PTO’s Duties and Responsibilities Pass upon and order refunds - s. 197.182, F.S. Review tax certificate corrections and cancellations - s. 197.443, F.S.

Other Statutory Authority Section 195.002, F.S. – Department has “supervision of the assessment and valuation of property so that all property will be placed on the tax rolls and shall be valued according to its just valuation, as required by the constitution.” Section 197.603, F.S. – “[T]ax collections shall be supervised by the Department of Revenue pursuant to s. 195.002(1).”

Rules Chapter 12D-13, Florida Administrative Code Revised April 2016

Refunds Kasondra Day For 2015/16 the refunds team processed 402 requests totaling a little over $4M

Refunds The department must process (approve or deny) refunds ≥ $2,500. The tax collector processes (approves or denies) refunds < $2,500. For 2015/16 the refunds team processed 402 requests totaling a little over $4M

Refunds (Continued) A taxpayer can apply for a property tax refund any time of the year. If a taxpayer contacts the department first, the department will refer the taxpayer to the tax collector. If a taxpayer contacts the property appraiser first, the property appraiser will refer the taxpayer to the tax collector.

Refund Forms All forms are on DOR’s website. http://floridarevenue.com/dor/property/forms/ Alternative forms require DOR approval. If the department approved alternative forms before adopting new forms, please send them to the department for approval.

Refund Forms DR-462 TC completes the DR-462, Application for Refund of Ad Valorem Taxes TC submits DR-462 along with supporting documentation to the department.

Refund Forms DR-409 Supporting documentation for refund PA completes DR-409, Certificate of Correction of Tax Roll PA forwards DR-409 to the tax collector

Refund Forms DR-409A Supporting documentation for refund PA or taxing authority completes DR-409A, Certificate of Correction of Non-Ad Valorem Assessment Roll PA or taxing authority forwards DR-409A to the tax collector

Refund Timing s. 197.182(1)(e), F.S.: “A refund may not be granted unless a claim for the refund is made within 4 years after January 1 of the tax year for which the taxes were paid.” Three prior years plus the current year: 2014 + 2015 + 2016 + Current 2017

Refund Timing (Continued) s. 197.182(1)(g), F.S.: If funds are available from current receipts subject to subsection (3) and a refund is approved, the taxpayer shall receive a refund within 100 days after a claim for refund is made, unless the tax collector, property appraiser, or department states good cause for remitting the refund after that date.

Refund Timing (Continued) s. 197.182(1)(j), F.S.: “The property appraiser has 30 days after receipt of the form from the tax collector to correct the roll if a correction is permissible by law.”

Refund Timing (Continued) s. 197.182(1)(l), F.S.: “The department shall approve or deny a claim for a refund within 30 days after receiving the claim from the tax collector...”

Top 5 Refund Requests Value Adjustment - Miscellaneous One-year Material Mistake of Fact Double Assessment Payment in Error Disability Exemption Top 5 reasons for FY 15/16 refunds accounts for 74% of total number of refund requests Value adjustment – misc; (Homestead exemptions) 135 or 34% 1 yr Material Mistake 92 or 23% Double Assessment 28 or 7% Payment in Error 23 or 6% Disability Exemption 19 or 5%

Tax Certificate Corrections/Cancellations Kasondra Day For 2015/16 the refunds team processed 1838 tax certificate requests. The face value of the certificates totaled $4M ($4,012,998)

Tax Certificates All tax certificate changes must be sent to the department for review. Including name, address, and legal description changes

Tax Certificates (Continued) Property taxes are payable from November 1 through March 31. If not paid before April 1 - delinquent Tax certificates – sold before June 1

Tax Certificates (Continued) Seven-year statute of limitations Certificate holder cannot apply for tax deed until after two years from April 1 Redemptions, cancellations, and corrections can be made anytime before a tax deed is issued.

Tax Certificate Form TC completes the DR-510, Cancellation or Correction of Tax Certificate TC submits DR-510 along with supporting documentation to the department

Top 5 Cancellation/Correction Reasons Incorrect Legal Description Non-Ad Valorem Assessment Bankruptcy Common Area Taxes Paid Prior to Sale Top 5 reasons for FY 15/16 tax certificate corrections or cancellations account for 60% of total number of refund requests Incorrect Legal Description 25% or 450 Non Ad Valorem Assessment 18% or 332 Bankruptcy 6% or 114 Common Area 6% or 107 Taxes Paid Prior to Sale 6% or 107

PTO Contact Information Kasondra Day Kasondra.Day@floridarevenue.com 850-617-8891 Bill Selph Bill.Selph@floridarevenue.com 850-617-8916