What time of year is it? It’s time to get ready to appeal your property tax assessments.
Most owners of commercial property include as part of their business plan the annual appeal of property taxes on both real estate and tangible personal property. It’s an easy decision because most property tax agents offer their services on a contingency basis. If there’s no tax reduction, no professional fee is due. Many professionals will review property tax assessments at an initial consultation without charge. How much more painless could it be?
A word to the wise: the filing deadline for property tax appeals is 25 days after the date of mailing of the notice of proposed taxes (TRIM notice). In Miami-Dade County, all 825,000 notices for real estate assessments will be mailed August 24, 2007. This means that the filing deadline is September 20 this year.
Many professional appraisers after reviewing sales data have concluded that real estate values increased little if at all between January 1, 2006 and January 1, 2007. Yet the Miami-Dade preliminary assessment rolls reflect a 15% increase in value for 2006—exclusive of new construction. The rollback in public revenues enacted by the 2007 Florida Legislature does not affect these valuations.
So remember: check your mail on August 27. If you believe a property tax assessment exceeds market value or is otherwise inaccurate, improper or unlawful, get the ball rolling! As we say at Tannebaum Weiss, “A word from the Weiss is sufficient.”
For more information, consider consulting the following resources authored by this blogger: “Why Should I Hire a Property Tax Attorney for My Property Tax Appeal?”, May 11, 2007 blog entry below and “How to Select a Property Tax Attorney." __________________________________________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Weiss was named by the 2007 South Florida Legal Guide as one of the top lawyers in the practice areas of both Real Estate - Land Use, Zoning & Environmental and Real Estate - Commercial. For a free consultation regarding your property, contact Weiss at 866-374-7850.
Showing posts with label property tax attorney. Show all posts
Showing posts with label property tax attorney. Show all posts
Thursday, August 02, 2007
Monday, May 28, 2007
Florida Property Tax News: City of Miami Beach Repeats Illegal Dividend to Homestead Property Owners
A few weeks ago, 160,000 City of Miami Beach homestead-exempt property owners received a $300 "dividend" check in the mail.
This repeats, compounds, and mulitplies the illegal rebate of taxes to the same property owners in 2006.
This measure may curry favor with the voters in an election year, but it is flagrantly unlawful, in the humble opinion of this blogger. Interested in whay it is illegal? Read on.
The so-called "dividend" is essentially a tax refund or after-the-fact diminution in the tax rate, made available to only a portion of the population of City of Miami Beach taxpayers. In the alternative, this is a 50% increase in the homestead exmption exclusively for City of Miami Beach homestead taxpayers to the exclusion of residents of each of the other 34 municipalities in the County. Any way you look at it--rebate, exception to the uniform millage rate in the juruisdiction or increased homestead exemption--it violates the state Constitution and is illegal.
To their credit, the City is completely upfront about the differential tax rate. Or at least it was when Mayor David Dermer first introduced this feel-good provision during the budget hearings in September 2005. That was the time of the year when every city and county and school board and water managaement district and every other taxing authtority looked at its budget and set its millage, i.e., tax rate for the year. The budget resolution actually specifies the amount of the slight reduction in millage for this select group of taxpayers eligible for the tax refund.
The only trouble with this measure is that the Florida Constitution mandates a uniform tax rate for each and every taxpayer in the jusrisdiction. Under that standard, it's constitutionally impermissible to levy 23.3218 mills against all the property on the City of Miami Beach EXCEPT homestead property, and then effectively apply to those voters--whoops, I mean taxpayers, of course--a smidgen lower millage rate, ginned up in the form of a "dividend."
Well, this raises the specter of the old philosophical exercise: "what if a tree falls in the forest and there is no one there to hear it? Is there still a sound?" This time, the question morphs into: "what if the City issues an unlawful dividend of $300 to each of 160,000 taxpayers and no one complains about it? Is it still a violation?"
What about homeowners who don't have homestead exemption? And what about the commercial property owners? Did they get anything back? No. But government decisionmaking is all about figuring out where to draw the lines, who gets included and who gets excluded, after all, isn't it?Is it being too cynical to point out that the homestead exemption statute expressly cross-refernces the voters' registration statute? Cynical? Who, me?
Frankly, this is why it's helpful not just to know the law, but know when certain nominal violations may be ignored by local government. This doesnt apply just to property tax. It applies in code enforcement, zoning, traffic enforcement, you name it. That's probably why a local judge once said, "An ounce of experience is worth a pound of law."Well, that's about enough philosophizing for one blog entry. That's all for now.
___________________________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice areas of both Real Estate - Land Use, Zoning & Environmental and Real Estate - Commercial. For a free consultation regarding your property, contact Click here: http://www.tannebaumweiss.com/property_tax.php
This repeats, compounds, and mulitplies the illegal rebate of taxes to the same property owners in 2006.
This measure may curry favor with the voters in an election year, but it is flagrantly unlawful, in the humble opinion of this blogger. Interested in whay it is illegal? Read on.
The so-called "dividend" is essentially a tax refund or after-the-fact diminution in the tax rate, made available to only a portion of the population of City of Miami Beach taxpayers. In the alternative, this is a 50% increase in the homestead exmption exclusively for City of Miami Beach homestead taxpayers to the exclusion of residents of each of the other 34 municipalities in the County. Any way you look at it--rebate, exception to the uniform millage rate in the juruisdiction or increased homestead exemption--it violates the state Constitution and is illegal.
To their credit, the City is completely upfront about the differential tax rate. Or at least it was when Mayor David Dermer first introduced this feel-good provision during the budget hearings in September 2005. That was the time of the year when every city and county and school board and water managaement district and every other taxing authtority looked at its budget and set its millage, i.e., tax rate for the year. The budget resolution actually specifies the amount of the slight reduction in millage for this select group of taxpayers eligible for the tax refund.
The only trouble with this measure is that the Florida Constitution mandates a uniform tax rate for each and every taxpayer in the jusrisdiction. Under that standard, it's constitutionally impermissible to levy 23.3218 mills against all the property on the City of Miami Beach EXCEPT homestead property, and then effectively apply to those voters--whoops, I mean taxpayers, of course--a smidgen lower millage rate, ginned up in the form of a "dividend."
Well, this raises the specter of the old philosophical exercise: "what if a tree falls in the forest and there is no one there to hear it? Is there still a sound?" This time, the question morphs into: "what if the City issues an unlawful dividend of $300 to each of 160,000 taxpayers and no one complains about it? Is it still a violation?"
What about homeowners who don't have homestead exemption? And what about the commercial property owners? Did they get anything back? No. But government decisionmaking is all about figuring out where to draw the lines, who gets included and who gets excluded, after all, isn't it?Is it being too cynical to point out that the homestead exemption statute expressly cross-refernces the voters' registration statute? Cynical? Who, me?
Frankly, this is why it's helpful not just to know the law, but know when certain nominal violations may be ignored by local government. This doesnt apply just to property tax. It applies in code enforcement, zoning, traffic enforcement, you name it. That's probably why a local judge once said, "An ounce of experience is worth a pound of law."Well, that's about enough philosophizing for one blog entry. That's all for now.
___________________________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice areas of both Real Estate - Land Use, Zoning & Environmental and Real Estate - Commercial. For a free consultation regarding your property, contact Click here: http://www.tannebaumweiss.com/property_tax.php
Wednesday, May 23, 2007
Florida Property Tax News: Gas Tax Not Subject of Special Legislative Session
Today's May 23 issue of the Miami Herald reported Miami-Dade County's attempt to suspend some gasoline taxes during the summer driving season.
The County Commission formally asked the Legislature and Congress to halve gas taxes for three months, hoping to provide some relief from record prices. Since all taxes in this State are required by the constitution to be imposed pursuant to statute, the County's request that this matter be addressed by the State Legislature at it special session of June 12 - June 22 would appear on its face to be timely and proper.
The problem with this request is that the proclamation issued by the Legislature convening the special session explicitly ststest that "the Legislature is convened for the sole and exclusive purpose of considering legislation to reduce and/or restructure ad valorem taxes."
Gas taxes are not ad valorem taxes. The County's request is therefore out of order.
_______________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice areas of both Real Estate - Land Use, Zoning & Environmental and Real Estate - Commercial. For a free consultation regarding your property, contact Click here
The County Commission formally asked the Legislature and Congress to halve gas taxes for three months, hoping to provide some relief from record prices. Since all taxes in this State are required by the constitution to be imposed pursuant to statute, the County's request that this matter be addressed by the State Legislature at it special session of June 12 - June 22 would appear on its face to be timely and proper.
The problem with this request is that the proclamation issued by the Legislature convening the special session explicitly ststest that "the Legislature is convened for the sole and exclusive purpose of considering legislation to reduce and/or restructure ad valorem taxes."
Gas taxes are not ad valorem taxes. The County's request is therefore out of order.
_______________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice areas of both Real Estate - Land Use, Zoning & Environmental and Real Estate - Commercial. For a free consultation regarding your property, contact Click here
Friday, May 11, 2007
Why Should I Hire a Property Tax Attorney for My Property Tax Appeal?
Question: If I as the property owner know more about my property than anyone else does, why should I hire an attorney to represent me in my property tax appeal?
Short answer: low cost, possible greater tax reduction, identification of legal issues, reduced stress, making property tax reduction planning part of your annual business plan.
Low Cost
Property tax attorneys, like other property tax reduction agents, typically work on a contingency fee basis. After a nominal initial filing and preparation fee, the attorney will be compensated by a percentage of the actual property tax reduction. This means that if no reduction is obtained, you have invested nothing but the initial preparation and filing fee.
Possible Greater Tax Reduction
All other things, being equal, who is likely to be more successful at a property tax reduction hearing, the person who handles a few hearings every year, or the person who handles a few hundred hearings every year? If you believe experience counts, on balance, you will do better with professional representation than representing yourself.
Identification of Legal Issues
Why would someone need a property tax attorney, and not just a real estate broker, appraiser or accountant to appeal property taxes? The answer is that attorneys are schooled in identifying and analyzing legal issues. Without exception, every property tax assessment and exemption decision is governed by specific legal regulations. Who better to evaluate and formulate a possible challenge to the validity of an assessment than an experienced property tax attorney?
Benjamin Franklin said, “Nothing is inevitable except death and taxes.” With cryonics, even death may not be inevitable; with a good property tax attorney or tax agent, payment of property taxes may be inevitable, but the amount of taxes due may not be inevitable. Let me qualify that. In the right hands—and in extremely rare cases—the liability for any taxes at all on some parcels may not be inevitable. I recently completely eliminated a $510,000 assessment on homeowners’ association commonly-owned land. I was able to accomplish this simply by knowing the applicable law.
In some taxing jurisdictions, once a legal error is pointed out to the tax assessor or property appraiser, the correction can result in a benefit to the taxpayer for future years, as well. I recently had occasion to point out that a parcel of property was landlocked due to the taking of a portion of the property by eminent domain. The county reduced the assessment by nearly 90%, resulting in thousands of dollars saved annually by the property owner.
Moreover, tax assessment reduction appeals are typically governed by an elaborate set of procedural statutes and rules. No professional is more accustomed to understanding and evaluating statutes than a licensed and experienced attorney.
Reduced Stress
You’ve probably heard the expression, “A lawyer who represents himself has a fool for a client.” One of the essential facets of this pithy saying is that it is unwise to have someone as an advocate who is overly emotionally involved in the case. Translated to the property tax reduction appeal sphere, this means you should think twice about representing yourself on property that you own. A little detachment can go along way. Sometimes being too close to the forest obliterates the trees.
Aside from the strictly rational aspect of detachment, the emotional feature of stress reduction should not be overlooked. If you find it nerve-wracking to receive and review the taxing authorities’ requests for documentation, and hearing notices, or if you feel you know facts that compromise your ability to be fair to yourself, turning the assignment over to an advocate who makes his or her living from dispassionately presenting property tax reduction appeals on behalf of property owners may be your best bet.
Making Property Tax Reduction Appeals Part of Your Annual Business Plan
Having a property tax attorney or other property tax professional on retainer effectively puts the ball in their court. As a matter of course, your property tax reduction representative can be expected to contact you annually to confirm that you want continued representation. This can take the worry out of meeting annual deadlines. It also ensures that you take advantage of the annual or periodic opportunity to appeal your tax assessment, as provided by law in the state where your property is located.
If review of your tax assessment—every time it is issued, not just whenever you happen to pay attention to it—sounds like a good idea, how much better is it to perform this review under the guidance of a property tax lawyer, rather than basing it on your own perspective and experience.
Remember, if you wait till you see your tax bill to decide whether to appeal your property tax assessment, you have probably already missed the deadline.
Most states issue a proposed assessment several months before the tax bill itself is issued. Typically, the tax bill represents the final version of the assessment, and signals, among other things, that the time has already passed for an administrative property tax appeal (although it may not foreclose a more formal judicial appeal).
As with all questions regarding details of the property tax administration process in your state, consult with your local property tax professional. Frequently, the tax agent may be happy to hear from a prospective or existing client and may not even consider charging a fee for a brief telephone or in-person consultation.
_______________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice area of Real Estate - Land Use, Zoning & Environmental.
For a free consultation regarding your property, contact Click here
Short answer: low cost, possible greater tax reduction, identification of legal issues, reduced stress, making property tax reduction planning part of your annual business plan.
Low Cost
Property tax attorneys, like other property tax reduction agents, typically work on a contingency fee basis. After a nominal initial filing and preparation fee, the attorney will be compensated by a percentage of the actual property tax reduction. This means that if no reduction is obtained, you have invested nothing but the initial preparation and filing fee.
Possible Greater Tax Reduction
All other things, being equal, who is likely to be more successful at a property tax reduction hearing, the person who handles a few hearings every year, or the person who handles a few hundred hearings every year? If you believe experience counts, on balance, you will do better with professional representation than representing yourself.
Identification of Legal Issues
Why would someone need a property tax attorney, and not just a real estate broker, appraiser or accountant to appeal property taxes? The answer is that attorneys are schooled in identifying and analyzing legal issues. Without exception, every property tax assessment and exemption decision is governed by specific legal regulations. Who better to evaluate and formulate a possible challenge to the validity of an assessment than an experienced property tax attorney?
Benjamin Franklin said, “Nothing is inevitable except death and taxes.” With cryonics, even death may not be inevitable; with a good property tax attorney or tax agent, payment of property taxes may be inevitable, but the amount of taxes due may not be inevitable. Let me qualify that. In the right hands—and in extremely rare cases—the liability for any taxes at all on some parcels may not be inevitable. I recently completely eliminated a $510,000 assessment on homeowners’ association commonly-owned land. I was able to accomplish this simply by knowing the applicable law.
In some taxing jurisdictions, once a legal error is pointed out to the tax assessor or property appraiser, the correction can result in a benefit to the taxpayer for future years, as well. I recently had occasion to point out that a parcel of property was landlocked due to the taking of a portion of the property by eminent domain. The county reduced the assessment by nearly 90%, resulting in thousands of dollars saved annually by the property owner.
Moreover, tax assessment reduction appeals are typically governed by an elaborate set of procedural statutes and rules. No professional is more accustomed to understanding and evaluating statutes than a licensed and experienced attorney.
Reduced Stress
You’ve probably heard the expression, “A lawyer who represents himself has a fool for a client.” One of the essential facets of this pithy saying is that it is unwise to have someone as an advocate who is overly emotionally involved in the case. Translated to the property tax reduction appeal sphere, this means you should think twice about representing yourself on property that you own. A little detachment can go along way. Sometimes being too close to the forest obliterates the trees.
Aside from the strictly rational aspect of detachment, the emotional feature of stress reduction should not be overlooked. If you find it nerve-wracking to receive and review the taxing authorities’ requests for documentation, and hearing notices, or if you feel you know facts that compromise your ability to be fair to yourself, turning the assignment over to an advocate who makes his or her living from dispassionately presenting property tax reduction appeals on behalf of property owners may be your best bet.
Making Property Tax Reduction Appeals Part of Your Annual Business Plan
Having a property tax attorney or other property tax professional on retainer effectively puts the ball in their court. As a matter of course, your property tax reduction representative can be expected to contact you annually to confirm that you want continued representation. This can take the worry out of meeting annual deadlines. It also ensures that you take advantage of the annual or periodic opportunity to appeal your tax assessment, as provided by law in the state where your property is located.
If review of your tax assessment—every time it is issued, not just whenever you happen to pay attention to it—sounds like a good idea, how much better is it to perform this review under the guidance of a property tax lawyer, rather than basing it on your own perspective and experience.
Remember, if you wait till you see your tax bill to decide whether to appeal your property tax assessment, you have probably already missed the deadline.
Most states issue a proposed assessment several months before the tax bill itself is issued. Typically, the tax bill represents the final version of the assessment, and signals, among other things, that the time has already passed for an administrative property tax appeal (although it may not foreclose a more formal judicial appeal).
As with all questions regarding details of the property tax administration process in your state, consult with your local property tax professional. Frequently, the tax agent may be happy to hear from a prospective or existing client and may not even consider charging a fee for a brief telephone or in-person consultation.
_______________________________________________________
Daniel A. Weiss has over 26 years experience as a Florida property tax attorney. Daniel Weiss was named in the 2007 Annual Edition of the South Florida Legal Guide as one of the top lawyers in the practice area of Real Estate - Land Use, Zoning & Environmental.
For a free consultation regarding your property, contact Click here
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