DEATH AND TAXES

"Nothing is inevitable save death and taxes," is an adage attributed
to Benjamin Franklin. (Haven't you always wondered why his face is on the $100 bill? It's so he could help us face the inevitable!)

As applied to property taxes, we concede that liability for some taxes may be inevitable, but the amount is not.

Indeed, even liability may be disputed, if your property is eligible for a charitable, religious or scientific exemption--or if you happen to be a fortunate client of mine whose 2005 tax assessment I just got reduced from $61,755 to $10!



If you own real estate or tangible personal property in the State of Florida, you were mailed by the county Property Appraiser last week or this a 2006 notice of the proposed taxes.

The mailing of this notice begins a 25 day filing period for an administrative tax appeal. So pay close attention to this notice--now! After the filing deadline runs, it won't matter how carefully you review the notice--it'll be too late to do anything about it!

It has been said that taxes are the price we pay for an ordered society. But in the property tax realm, each property is responsible for carrying only its fair share of the burden--no more than that.

Since tax rates--a/k/a millage--are uniform throughout a municipality, county, school district, or other taxing jurisdiction--and therfore incontestable--the way you can reduce your taxes is to contest the assessed value of the real estate or personalty.

In Florida, each of the 67 county Property Appraisers is rsponsible for setting the value of each parcel of property in the county annually. Although each such county property appraiser and his or her employees are presumed to--and for the most part actually do--operate in good faith, appraisal is more art than science, and a good deal of judgment is involved. As one trial judge put it, "Appraisal is neither an art nor a science, but a mystery."

In assessing tens of thousands or hundreds of thousands of parcels annually, mistakes or errors in judgment are bound to creep in from time to time. If an error occurs, the burden is on the taxpayer to point this out to the taxing authorities.

Although the initial process of filing an administrative property tax appeal in Florida is simple, the hearing before the Special Magistrate of the Value Adjustment Board to obtain a reduction in the assessment requires knowledge of legal constraints on the Property Appraiser's assessment and exercise of judgment, familiarity with the real estate market and trends, and experience in preparing and presenting persuasive evidence and argument supporting a tax assessment reduction or exemption.

With 25-plus years of property tax assesment experience, including 14 years representing the Property Appraiser of Miami-Dade County, we understand the process and how to evaluate and seek reduced assessments. Value Adjustment Board Special Magistrates are either experienced appraisers or real estate attorneys who understand the appraisal process and the regulations governing valuation for property tax assessment purposes.

To ensure that you are paying no more than your fair share of taxes, and for a free evaluation of the potential assessment reduction on your property, and applicable exemptions or special classifications, contact me. But don't delay. Remember, the filing deadline is only 25 days after mailing the notice of proposed taxes. In Miami-Dade County, for example, that means on or before September 20!

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Daniel A. Weiss is a former Attorney Special Master for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents commercial, institutional charitable, commercial, high-end residential, agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida. Mr. Weiss handles both valuation and legal claims.

Mr. Weiss has over 25 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.

Mr. Weiss appears as one of Florida's Super Lawyers 2006 in the publication of the same name. He was named by his peers as one of the top 6 local government lawyers in South Florida.

In Florida Trend magazine™'s Legal Elite's issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For a free consultation regarding your property, contact us.

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