Florida Voters Passed Three Property Tax Amendments on November 6th
Amendment 2 - Discount for Combat Related Disability (Veterans Over 65)
Amendment 2 explicitly extends the rights to ad valorem tax discounts to U.S. veterans (over the age of 65) who were “disabled as the result of a combat injury” regardless of the state they lived in when entering service.
Prior to passage of this amendment, only disabled veterans who were Florida residents at the time they entered service could benefit.
Additional Information: The discount is a percentage equal to the percentage of the veteran’s permanent, service-connected disability determined by the US Department of Veterans Affairs. You must apply and provide supporting documents.
Effective date: January 1, 2013
Amendment 9 - Florida Property Tax Exemption for Surviving Spouses of First Responders
Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who died from service-connected causes while on active duty, and to the surviving spouses of first responders who died in the line of duty.
Prior to passage of this amendment, only surviving spouses of military veterans could benefit.
Additional Information: The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.
Effective date: January 1, 2013
Amendment 11 - Florida Senior (Long Term Residency) Tax Exemption
Amendment 11 grants local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older, provided they’ve lived in the same home for at least 25 years.
This is an exemption in addition to the existing senior exemption. Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.
Additional Information: The amendment states the home must have a just value less than $250,000, and the homeowner must meet a low-income classification.
No local government has enacted an ordinance for this exemption at this time.
Effective date: January 1, 2013
Back to List
Notice of Extension and Certification of Tax Rolls
Marsha M. Faux, Property Appraiser, pursuant to applicable law, hereby serves notice that on October
15, 2012, all required extensions to and certification of the tax rolls of Polk County were completed.
View the
2012 Final Millage Rates to see the county and municipal rates.
2013 Property Tax Amendments to the State Constitution
Amendment 2 - Discount for Combat Related Disability (Veterans Over 65)
Amendment 2 explicitly extends the rights to ad valorem tax discounts to U.S. veterans (over the age of 65) who were “disabled as the result of a combat injury” regardless of the state they lived in when entering service.
Prior to passage of this amendment, only disabled veterans who were Florida residents at the time they entered service could benefit.
Additional Information: The discount is a percentage equal to the percentage of the veteran’s permanent, service-connected disability determined by the US Department of Veterans Affairs. You must apply and provide supporting documents.
Effective date: January 1, 2013
Amendment 9 - Florida Property Tax Exemption for Surviving Spouses of First Responders
Amendment 9 grants full homestead property tax relief to the surviving spouses of military veterans who died from service-connected causes while on active duty, and to the surviving spouses of first responders who died in the line of duty.
Prior to passage of this amendment, only surviving spouses of military veterans could benefit.
Additional Information: The amendment defines a first responder as a law enforcement officer, a correctional officer, a firefighter, an emergency medical technician, or a paramedic.
Effective date: January 1, 2013
Amendment 11 - Florida Senior (Long-Term Residency) Tax Exemption
Amendment 11 grants local governments (counties and municipalities) the authority to create a new homestead tax exemption for seniors 65 and older, provided they’ve lived in the same home for at least 25 years.
This is an exemption in addition to the existing senior exemption. Currently, only the Board of County Commissioners, and the Cities of Davenport, Lake Wales, Lakeland, and Winter Haven have authorized senior exemptions by ordinance.
Additional Information: The amendment states the home must have a just value less than $250,000, and the homeowner must meet a low-income classification.
No local government has enacted an ordinance for this exemption at this time.
Effective date: January 1, 2013
Back to List
Non-Ad Valorem or Special Assessment Contact Information
NOTE: The Property Appraiser DOES NOT set tax rates or non-ad valorem fees.
If you have questions about
the various assessments, please contact the authority listed below and/or on your TRIM notice.
Polk County Stormwater Questions:
BoCC Parks and Natural Resources (863) 534-7377
Polk County Solid Waste (Garbage Service) Refund Questions:
BoCC Waste Resource Management (863) 284-4319
Click
here for a complete list of Non-Ad Valorem Assessing Authorities.
Back to List
Tangible Personal Property Exemption
TRIM notices for Tangible Personal Property accounts that have no taxable value, should be considered as your notification for waiver of filing the annual Tangible Personal Property Tax Return for
next year. As provided by Florida statute this notification is being delivered on or before February 1
deadline. Remember, a return must be filed if the value of your personal property exceeds the $25,000 exemption.
If in any year, as of January 1st, the value of your tangible personal property exceeds $25,000, and you fail to file a
DR-405 with the Property Appraiser, you may incur penalties up to 25% of the total tax levied, calculated without the benefit of the $25,000 exemption. In addition, any taxpayer claiming more exemptions than legally allowed is subject to taxes due on the improperly exempted portion of the assessment, penalized at 50% plus an additional 15% per annum due from the year the exemption was applied.
Exemption & Agricultural Classification Renewal Receipts
Homestead, other exemptions, and Agricultural Classification (greenbelt) receipt cards will not be mailed
in order to save taxpayer’s dollars. These exemptions/classifications will be automatically renewed. To obtain verification of your exemption or classification, you may print a property record card (PIC report) from our web site.
How do I print a Property Record Card for my property?
-
Click the property search tab
at the top of this page.
-
Type in the owner name and click search records.
-
You will receive a list of properties matching your search criteria. Select the pdf icon
at the end of the row that is your property.
Note: Clicking the parcel id field of the row will load the parcel detail page. The Property Record Card can also be printed from this page by clicking the pdf icon
on the top right of the detail page.
Where is my exemption shown on the Property Record Card?
-
Personal exemptions are listed in the section titled Exemption Information.
-
Agricultural classifications are listed in the section titled Land Information. The
rows that contain a Y in the Ag/GreenBelt column have the Ag classification.
Back to List
Polk County Agricultural Classification Presentation
Marsha M. Faux presented information regarding agricultural classifications to
the County Commissioners at the April 26th Board Meeting.
Marsha's
presentation can be downloaded from our ftp site.
Back to List
Exemption for Deployed Servicemembers
The 2011 Florida Legislature enacted the implementing legislation for the deployed servicemember exemption adopted as a constitutional amendment in the 2010 election. The law is retroactive to January 1, 2011. The exemption is available for the 2011 assessment year to servicemembers who received a homestead exemption and were deployed during the 2010 calendar year.
A servicemember is defined as a member or former member of any branch of the United States military or military reserves, the United States Coast Guard or its reserves, or the Florida National Guard.
Deployed in the preceding calendar year is defined as a servicemember deployed outside the continental Unites States, Alaska, or Hawaii in support of Operation Enduring Freedom, Operation Iraqi Freedom, or Operation New Dawn.
The percent of the taxable value that is exempt for the current year is determined by the percent of time during the last year when the servicemember was deployed on a designated operation.
The bill requires the application for the exemption be made by June 1, 2011. However, the bill was not signed into law by the Governor until May 31, 2011. A property appraiser has the authority to accept a late application and grant the exemption if there is evidence of extenuating circumstances. For later years, the application for the exemption will be due on March 1.
The emergency rule is posted on our website at:
http://dor.myflorida.com/dor/property/legislation/erules/erules.html.
The application Form, DR-501M, Deployed Military Exemption Application, can be found at:
http://dor.myflorida.com/dor/property/forms/#3.
Please forward any questions to DORPTO@dor.state.fl.us.
EXEMPTIONS-PREFILE FOR 2014 - LATE FILE FOR 2013
The Property Appraiser's Office is now accepting applications for the year 2014. (If you purchased and moved into your home after January 1, 2013, you may now file for a 2014 exemption.) If you have purchased a new home and had a previous homestead on another home in Florida, you may be eligible for portability - the transfer of some or all of your old homestead's "Save Our Homes" benefit (the difference between your market and assessed values due to the annual cap on increases).
Late applications for exemptions and portability for the year 2013 are now being accepted. Late filers may file a late application from now until early September (25 days after the mailing of the Notices of Proposed Property Taxes in mid-August.)
To learn more about exemptions you may qualify for please read our brochure.
Back to List
2013 Senior Renewals
For the 2013 tax year, the allowable total household adjusted gross income received during 2012 could not exceed $27,590.
If your total household adjusted gross income exceeded this limit,
YOU MUST NOTIFY THIS OFFICE. Receiving no
notification from the qualified senior will be considered a sworn statement, under penalty of perjury, that the income
does not exceed the limit.
Improperly claiming any exemption could result in a lien against your property.
If you would like to receive a notice of renewal electronically, please send us an email
at
paoffice@polk-county.net with your name,
property address, and confirmation of your request.
Frequently Asked Questions about Life Changes That Affect Your Homestead Exemption
Homestead exemption is an important benefit that offers a Florida resident the opportunity to save up to hundreds of dollars on their property tax bill. The homestead exemption provides savings every year you own and reside in your home. It is your responsibility as a property owner to file an application for a new exemption and to let the Property Appraiser know if you change the property's use or if the property owner experiences a life change. Please see the FAQ for questions and answers regarding life changes that affect your homestead exemption.
File your Tangible Personal Property (TPP) Tax Return ONLINE
In keeping with our goal of providing more efficient service, you can now file your
Tangible Return ONLINE.
The deadline to file is April 1.
Please view the
Help Video for
online filing instructions.
Note: File a return if you are operating a business or rental property and
have not filed a tangible return in the past. In order to receive the $25,000
exemption, you must file an initial return listing all tangible assets.
You do not need to file if you filed in a prior year with total tangible assets
valued at less than $25,000 and the current value remains less than $25,000.
To verify if you have the exemption, please go to the Property Search tab and
search under Tangible Business Accounts. Under Value Summary you will see
the exemption amount. If the exemption value is $0 you need to file.
Property Appraiser Releases DOR Agricultural Classification Review
Marsha Faux, Property Appraiser, encourages citizens to examine the
Department of Revenue’s (DOR) Preliminary Review of Polk County's Agricultural
(AG) Classification Process. The report was released on December 17, 2010
in response to recent inquiries regarding the granting of AG Classification
to vacant lots in residential subdivisions.
Final Word from the DOR
The DOR did not find the AG properties in question were incorrectly classified.
The Property Appraiser's office has taken necessary steps to implement
the requests and recommendations from the DOR (page 10 of the report).
See the Response to Questions related to the DOR Review below for more information.
Response to Questions related to the DOR Review
In response to local media coverage regarding Polk County’s Agricultural (AG) Classification process,
the Department of Revenue (DOR) sent a letter to Marsha Faux indicating that they might contact
her for additional information. Ms. Faux requested that the Director of Property
Tax Oversight authorize an immediate in-depth audit of the parcels in question to ensure her
determinations are consistent with Florida Statute 193.461,
which outlines the requirements for AG Classifications.
In September of this year, the DOR assigned George Wheeler to evaluate internal office policies
related to AG Classification. Mr. Wheeler’s initial site
visit notes clearly state that every property he inspected was currently being used for
Agricultural purposes.
On December 17, 2010, the Department of Revenue released its
Preliminary Review of Polk County’s Agricultural (AG) Classification Process
based on Mr. Wheeler’s findings.
Scope of Review
The preliminary review of Polk County’s AG Classification process included the following:
- Polk County specific procedures for evaluating AG applications
- A detailed review of properties granted AG Classification in residential subdivisions
A preliminary legal analysis of court decisions dealing with AG Classifications was
also conducted.
DOR Recommendation
The DOR made the following three recommendations:
Parcel Identification
What has been reported in the Ledger: “The department's review also said the identification of individual parcels in the
subdivisions that received the agricultural classification was "inconsistent with published procedures" and should be corrected before the 2011 tax roll is published. “
What this actually means: The DOR recommended that we change the way we identify these properties. Rather than combine the value of all lots with the same owner on one parcel, they asked that each individual parcel have its own AG Classification and value information. This is a simple adjustment to our records.
Procedural Review
What has been reported in the Ledger: “…Marsha Faux should fix her procedures for granting agricultural classifications and submit them for state review…”
What the DOR requested: The Department requested that the Property Appraiser review and fully document the Ag Classification procedures including any needed improvements, and submit them to the DOR. This documentation will more clearly define how and why we grant AG classifications.
Physical Inspection
What has been reported in the Ledger: “They concluded that Faux’s office needs to do a better job of documenting these decisions. “
What the DOR recommends: The DOR recommended that the Property
Appraiser conduct a complete review of the AG Classifications in question including a physical inspection
of each lot if one had not already been conducted. It is standard office procedure to annually perform
a physical inspection of all AG properties, and all of the properties in question have been inspected.
The Bottom Line
In the review requested by Marsha Faux, the Department of Revenue did not find that the AG properties in question were incorrectly classified.
The 2010 Polk County Tax Roll was approved and certified by the DOR as submitted.
Back to List
Notice of Proposed Property Taxes (TRIM)
The Truth in Millage (TRIM) Notice provides information on property assessments as well as proposed
property taxes.
2012 TRIM values will be available on our Web Site on August 17th.
TRIM Notices will be mailed August 20th.
TRIM notices for Tangible Personal Property accounts that have no taxable
value, should be considered as
your notification for waiver of filing the annual
Tangible Personal Property Tax Return for next year.
Remember, a return must be filed if the value of your personal property exceeds
the $25,000 exemption. Read the
Tangible Personal Property Exemption Announcement
for more information.
Note:
If a property owner disagrees with the TRIM values or has been denied an exemption, they
can request a review or discuss the matter with a deputy appraiser by
contacting our office.
If still dissatisfied, the owner can appeal to the Value Adjustment Board
(VAB). The VAB is an independent body consisting of two County Commissioners, one School Board member and two members at large, appointed by the County Commission and School Board.
The deadline to
file a petition with the VAB is
Friday, September 14th, 2012 at 5PM.
Citrus Health Response Program (CHRP) Assessment Policy
For Polk County Abandoned Grove Initiative
The Citrus Health Response Program (CHRP) is the successor program to the Citrus Canker Eradication Program (CCEP).
The purpose of the program is to manage the impact of citrus canker and citrus greening in commercial citrus groves. To accomplish that purpose, this program declares citrus canker, citrus greening, and the Asian citrus psyllid to be plant pest and nuisances. The program also sets forth procedures for establishing quarantine areas, identifying regulated articles, decontaminating regulated articles, and regulating the movement of citrus nursery stock from areas quarantined for citrus greening. (Rule: 5B-63.001 F.A.C.)
Please provide our office with the following required documentation no later than March 1:
-
CHRP Abandoned Grove Compliance Agreement effective as of January 1of applicable year.
-
Site Report which is provided to owner thru the CHRP office as of January 1of applicable year.
-
If property is not currently receiving the greenbelt classification an application should be submitted prior to March 1.
Agricultural Classification
Properties currently receiving the agricultural benefit will not have to file a new application however parcels not under the greenbelt classification will be required to file an application with our office prior the statutory date of March 1. Statute 193.461 (3) (a)
Abandoned Grove Compliance Agreement
An Abandoned Grove Compliance Agreement which has been approved and dated prior to January 1 of the applicable year must be submitted to our office no later than March 1 in order to receive the CHRP Abandoned Grove assessment for that tax year.
The landowner must maintain compliance under the Abandoned Grove Compliance Agreement. When the Abandoned Grove Compliance Agreement has expired the property will be assessed according to use.
Use Change
If the Abandoned Grove Compliance Agreement is dated after January 1, an assessment of $50.00 an acre (per Florida Statue 193.461(7)) will go into effect for the following tax year. If after the first year of receiving the CHRP Abandoned Grove assessment, a different agricultural operation is put in place, the assessment will change accordingly. Any non-agricultural use will be assessed at full market value as of the statutory date of January 1.
If the agricultural operation is changed within the tax year prior to receiving the CHRP Abandoned Grove assessment, the following tax year will be assessed at $50.00 an acre. The subsequent tax year will be assessed according to use.
If a non - agricultural operation is put in place within the tax year prior to receiving the CHRP Abandoned Grove assessment, the property will not qualify for the CHRP Abandoned Grove assessment and will be assessed at full market value.
Sale or Transfer of Property
If property is sold or transferred while an Abandoned Grove Compliance Agreement is active, it is the responsibility of the new owner to file a new agricultural application. An Abandoned Grove Compliance Agreement whether transferred or newly established must be submitted along with the new agricultural application in order to continue with the CHRP Abandoned Grove assessment.
Citrus Health Response Program
General and Contact Information:
http://www.doacs.state.fl.us/pi/chrp/images/CHRP_abandoned_grove_update.pdf
Compliance Procedure:
The Local CHRP Office Procedures for Abandoned Grove Compliance Agreement are:
-
Grower contacts Local CHRP office and provides Abandoned Grove property information (Location, Tax ID Etc.).
-
Local CHRP office visits grove to verify it is Abandoned.
-
Grower kills or pushes the grove.
-
Local CHRP office visits grove to certify it is pushed or killed.
-
Grower Signs AGCA.
-
Grower takes one copy of Signed AGCA to Property Appraiser and one to Local CHRP Office.
Back to List
New Laws Affecting Conservation Easements
The 2009 Legislature enacted legislation creating an exemption for real property dedicated in perpetuity for conservation purposes and an assessment reduction for lands that are subject to a conservation easement, environmentally endangered, or land used for outdoor recreational or park purposes. To qualify for either an exemption or assessment reduction, property owners must file an application with the Property Appraiser.
Conservation Exemption: Newly created,
section 196.26, Florida Statutes, outlining the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes. Form DR-418C was drafted for applicants whose property meets the requirements for a conservation exemption.
Requirements for Exemption:
-
Must comprise at least 40 contiguous acres
-
If less than 40 contiguous acres, the land can qualify if it meets the other requirements in this statute and the use of the land for conservation purposes is determined by the Acquisition and Restoration Council created in Section 259.035, , F.S. to meet a clearly delineated state conservation policy, if it yields a significant public benefit, and it must have a management plan and a designated manager responsible for implementing the plan.
Conservation Easement Reassessment: The Legislature also amended
section 193.501, F.S., requiring an application to be filed with the property appraiser for property to be assessed at a reduced value if used for conservation. Form DR-482C was drafted for applicants whose property meets the requirements. Form DR-482CR, Land Used for Conservation Purposes Assessment Reapplication, is a short form to annually reapply for the assessment reduction. Please note that this is not an exemption, but a reduction in the land assessment.
Requirements for Reassessment:
-
Must provide instrument which conveys the development right or establishes a covenant for the conservation purposes of the land for 10 years or more.
The owner must also specify which of the following apply to the property:
-
Meet the requirements of a conservation easement in section 704.06, F.S.
-
Designation as environmentally endangered by resolution of the municipality or county as described in 193.501(6)(i), F.S.
-
Designated as conservation land in an adopted local comprehensive plan
-
Used for outdoor recreational or park purposes as described in section 193.501(6)(g), F.S.
The forms are posted at
http://dor.myflorida.com/dor/forms/
Value Adjustment Board
If I disagree with my assessment, can I appeal it?
A property owner who disputes the Property Appraiser's Office assessment is welcomed to discuss the matter with a deputy appraiser by
contacting our office.
If still dissatisfied, the owner can appeal to the Value Adjustment Board, an independent body consisting of two County Commissioners, one School Board member and two members at large, appointed by the County Commission and School Board. The deadline to
file a petition with the VAB is twenty-five (25) days after the mailing of the Notice of Proposed Taxes
(TRIM), which
will be mailed on August 19th, 2009 to property owners.
Back to List
Chinese Drywall Information
To respond to frequently asked questions concerning drywall issues, the Florida Department of Health has developed a web site that offers answers and solutions. Their web site,
www.doh.state.fl.us provides a step by step self-assessment guide to determine if your home is at risk and allows consumers to submit their own questions.
If your property has been adversely affected by drywall issues, please complete the
Chinese Drywall Reporting Form
which is available on our website. Our office will review the form and any
documentation provided by the property owner, to determine if adjustments to
your property records are necessary.
What other agencies have information or assistance relating to defective Chinese Drywall?
To learn about the signs of Chinese drywall presence, investigations into the problem and to sign up for e-mail updates, homeowners are encouraged to contact the following agencies on the internet or by phone:
-
US Consumer Product Safety Commission:
800-638-2772 or
-
Florida Attorney General's Office:
866-966-7226
-
Florida Department of Agriculture and Consumer Services:
800-435-7352
-
Florida Department of Health:
850-245-4444
-
Florida Department of Revenue:
Back to List
Attention IRS Enrolled Agents, CPA'S and Bookkeepers (TPP Returns)
Our office will transition to an electronic format for Tangible Personal Property Returns in 2010. Please submit your email address to us at
paoffice@polk-county.net, in order to receive returns for your clients.
Notice of Change of Ownership of Non-Homestead Property (Form DR-430)
What is a Form DR-430?
A
Form DR-430 is a notification of a change in ownership or control of a parcel of property that occurred after January 1, 2008. The form is to be completed and sent to the office of the county Property Appraiser by the new owner, or agent for the owner, on any non-homestead property.
If a deed is being recorded in the public records showing the change in ownership then you
do not need to submit a DR-430 form to the Property Appraiser.
When do you need to complete the Form DR-430 and send to your Property Appraiser?
You need to complete the
Form DR-430 if the property is non-homestead property and a deed showing the change in ownership or control, occurring after January 1, 2008, is not being recorded in the public records of Polk County. A change of ownership or control means any sale, foreclosure, transfer of legal title or beneficial title in equity to any person, or the cumulative transfer of control or of more than 50% of the ownership of the legal entity that owned the property when it was most recently assessed at just value. “Controlling ownership rights,” for purposes of a transfer of control, means voting capital stock or other ownership interest that legally carries participatory rights.
A separate
Form DR-430 must be completed for each parcel of non-homestead property that changed ownership or control.
It is considered that there is no change of ownership if:
-
The transfer of title is to correct an error;
-
The transfer is between legal and equitable title; or
-
For “non-homestead residential property” as defined in section 193.1554(1),
Florida Statutes, the transfer is between husband and wife, including a transfer to a surviving spouse or a transfer due to dissolution of marriage. This paragraph does not apply to non-residential property that is subject to section 193.1555,
Florida Statutes.
Interest and Penalties
An owner who receives an assessment to which they are not entitled is subject to the following:
-
Any taxes avoided plus 15% interest each year, and
-
A penalty of 50% of the taxes avoided.
Beginning January 1, 2009 the Property Appraiser is required to record a tax lien on any property owned by a person or entity that was granted but not entitled to the property assessment limitation under
section 193.1554 or
section 193.1555,
Florida Statutes.
Copies of this form and instructions are available from the Florida Department of Revenue at the following link:
http://dor.myflorida.com/dor/forms/2009/dr430.pdf
Buyers Beware: Property Taxes May Change When a Home Sells
“Buyer should not rely on the seller's current property taxes as the amount of property taxes that the buyer may be obligated to pay in the year subsequent to purchase.”
A new law under Section 689.261, Florida Statutes, now requires a disclosure, before signing a contract, that a sale triggers a reassessment of a property and subsequent increase in property taxes. To help you better estimate future property taxes, the Property Appraiser encourages you to use our Tax Estimator.
Back to List
Property Tax Information from the Florida Department of Revenue
Section 195.052, Florida Statutes, as amended by the 2008 Florida Legislature
(Chapter 2008-197, Laws of Florida) requires that the Department of Revenue and
all county property appraisers publish certain county and municipal property tax
information on their web site.
This law requires the Florida Department of Revenue to publish on its web sites certain
non-voted property tax information for all county and municipal governments in
Florida. The
link below will take you to the Polk County information on the DOR's web site.
http://dor.myflorida.com/dor/property/taxpayers/cmdata/
Back to List