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

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

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

4. Other Statutory Authority
Section , 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 , F.S. – “[T]ax collections shall be supervised by the Department of Revenue pursuant to s (1).”

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

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

7. 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

8. 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.

9. Refund Forms All forms are on DOR’s website.
Alternative forms require DOR approval.
If the department approved alternative forms before adopting new forms, please send them to the department for approval.

10. 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.

11. 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

12. 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

13. 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:
Current 2017

14. Refund Timing (Continued)
s (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.

15. Refund Timing (Continued)
s (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.”

16. Refund Timing (Continued)
s (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...”

17. 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%

18. 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)

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

20. 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

21. 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.

22. 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

23. 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

24. PTO Contact Information
Kasondra Day Bill Selph