Florida Property Tax News: Top 10 Questions for the Miami-Dade Property Appraiser

The Miami-Dade County Developers and Builders Alliance asked me to provide 10 questions to be asked at their round table luncheon on property taxes in Miami-Dade County for 2007. What follows is a list of the questions I provided. These were among the questions addressed to the Property Appraiser, Marcus Saiz.

1. WHAT IMPACT WILL 2007 LEGISLATION ACTUALLY HAVE ON TAX BILLS? WILL THEY BE LOWER OR HIGHER?

2. IF PROPERTY VALUES DID NOT INCREASE BETWEEN JANUARY 1, 2006 AND JANUARY 1, 2007, WHY DID THE CITY OF MIAMI REAL PROPERTY TAX ASSESSMENT ROLL INCREASE FROM $34 TO $38 BILLION, EXCLUSIVE OF NEW TAXABLE VALUE?

3. BASED ON SALES THROUGH JUNE 2007, WHAT DO YOU EXPECT TO SEE IN TERMS OF INCREASE, DECREASE, OR STASIS OF TOTAL NEW VALUE ON THE TAX ROLL FOR 2008?

4. WHAT IS THE PROPERTY APPRAISER’S POSITION ON THE INITIATIVE BEING STUDIED BY THE CHARTER REVISION COMMISSION TO CHANGE THE PROPERTY APPRAISER FROM AN APPOINTIVE TO AN ELECTIVE POSITION?

5. HOW MANY OF THE TAX APPEALS FILED ANNUALLY ON VALUE ARE GRANTED?

6. WHY HAS THE PROPERTY APPRAISER CHANGED HIS POLICIES AND PROCEDURES IN THE PAST TWO YEARS IN GRANTING AGRICULTURAL CLASSIFICATION TO PROPERTY OWNED BY DEVELOPERS WHEN THERE HAS BEEN NO CORRESPONDING CHANGE IN THE LAW?

7. WHAT IS THE PROPERTY APPRAISER’S POSITION ON THE HOMESTEAD EXEMPTION ISSUES TO BE VOTED UPON ON THE JANUARY 2008 BALLOT?

8. WHAT IS THE PROPERTY APPRISER DOING TO STAFF PUBLIC SERVICE DESKS FOR THE EXPECTED ONSLAUGHT OF TAXPAYER CALLS AND VISITS WHEN THEY FIND OUT ON AUGUST 25TH THAT ASSESSMENTS ARE UP AN AVERAGE OF 13% FOR 2007 IN MIAMI-DADE COUNTY?

9. WHY DOES THE PROPERTY APPRAISER DISCRIMINATE AGAINST FOREIGN-BORN PARENTS LIVING IN THE HOME IN DENYING HOMESTEAD EXEMPTION WHERE THERE ARE U.S.-BORN DEPENDENT CHILDREN IN THE HOME BUT GRANTS HOMESTEAD EXEMPTION WHERE THERE ARE U.S.-BORN CHILDREN IN THE HOME AND THE PARENTS LIVING IN ANOTHER STATE AND HOLDING LEGAL TITLE TO THE PROPERTY AREN’T EVEN FLORIDA RESIDENTS?

10. WHY DOES THE PROPERTY APPARSIER GRANT CHRITABLE EXEMPTION TO VACANT LAND OWNED BY HABITAT FOR HUMANITY AND OTHER ORGANIZATIONS BUT DENY EXEMPTION TO OTHER AFFORDABLE HOUSING NOT-FOR-PROFITS WHERE THEIR IMPROVED PROPERTY IS IN THE PROCESS OF BEING REHABILITATED WITH COUNTY, STATE AND FEDERAL FUNDS FOR USE AS CHARITABLE, LOW-INCOME AFFORDABLE HOUSING?
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Mr. Weiss has represented taxpayers in thousands of administrative tax appeal hearings and has more than 70 published opinions to his credit, including 55 property tax opinions, is co-author of Chapter 64 of the Florida Tax Service 2d, "Agriculture and Other Classified Properties" with Matthew Bender, and a lecturer on property taxation for the National Business Institute.