CAN I STILL GET A PROPERTY TAX REDUCTION IN A BOOMING REAL ESTATE MARKET?

Let's rephrase the question. Let's ask, "Can I afford not to appeal my property taxes when I can retain someone to do it on a contingency basis?"

Case in point: A friend of a friend was considering not retaining me this year to appeal the property taxes on apartment buildings she owns in Miami and Miami Beach. I suggested she hire me and work more closely with me by making sure I get records of her income and expenses. I explained to her that in today's market, valuation analyzed on an income approach frequently yields lower valuations than on the market, or "comparable sales" approach heavily relied on by the county property appraiser in preparing tax assessments.

The result: success!

By preparing income and expense analyses in addition to the traditional comparable sales approach, I obtained a reduction on the Miami property of 16% and on the Miami Beach property of 15%, results certainly worth the candle.

For property tax appeals, the appropriate adage is, "Nothing ventured, nothing gained." Where, as in this industry, tax appeal agents work on a contingency basis, the taxpayer has nothing to lose.

As with the retention of any professional, choose carefully. Ask friends or professional colleagues for referrals. If you own commercial property, ask fellow property owners who they use for this purpose and how they like the results and the professional relationship.

Or just contact this blogger to review your commercial property tax assessment at no charge.
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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” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.

For more information click here

CORAL WAY RESTAURANT GARNERS 26% PROPERTY TAX REDUCTION

Sergio's Restaurant, a Miami, Florida, Cuban restaurant and Coral Way landmark for as long as anyone can remember, just got a shot in the arm almost as strong as its famous cafe con leche. Dwarfed by a neighboring highrise now under construction, Sergio's got a 26% reduction in its property taxes, based on an income and expense analysis and comparable sales approach prepared by its Florida property tax attorney Daniel A. Weiss.

The tax assessments for 2005 on the main lot and three outlots were reduced from $3,238,848 to $ $2,389,000, a reduction of $849,848.

Sergio's is looking forward to getting more than $20,000 in tax refunds based on the reductions.

Mr. Weiss was able to show that the one-story restaurant building had only a nominal value and no economic utility as an underimprovement in relation to the land, which the county Property Appraiser valued at $80 per square foot. Weiss proved to the satisfaction of presiding Appraiser Special Magistrate Charles Culpepper that the outlots on a side street were overassessed when placed on the tax roll at the same $80-per square foot rate.

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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.

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

For more information click here

CELEBRITY PROPERTY TAXES: TIGER WOODS BUYS $38M COMPOUND ON JUPITER ISLAND

Tiger Woods has purchased a 10-acre Jupiter Island estate, paying a record-breaking $38 million for the waterfront compound. Combining three separate parcels, the deeds into three separate legal entities were dated January 26, 2006.

The parcels stretch from the intracoastal waterway on the west to the Atlantic Ocean on the east. The property includes two boat docks and four houses. Historically, new owners on Jupiter Island tear down existing improvements and rebuild in their own image. Look for Tiger Woods and his wife, the former Elin Nordegren, to do the same. The main house on the property is about 13 years old.

Tax assessment of the three parcels combined for 2005 was $21,567,710. Look for these assessments and those of the other luxury residential properties on Jupiter Island to increase for 2006 based on these transactions.

"It just seems like every time you turn around there's a new high price that's been hit," Assistant Martin County Property Appraiser Mike Fribourg said.

For more detail on this celebrity tax assessment, click on the link below and input the three addresses of 462 Beach Road, 466 Beach Road and 467 South Beach Road.

http://fl-martin-appraiser.governmax.org/propertymax/rover30.asp?sid=F4768F3D919E467EB940BAE1F946BE71
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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.

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

For more information click here

CHER'S 6-BEDROOM HOUSE ON KEY BISCAYNE SELLS; WHO WAS CONSULTED FOR THE PRE-SALE PROPERTY TAX PLANNING?

Cher sold her 6-bedroom waterfront home on Key Biscayne. The closing took place Tuesday, May 9. The house, located at 510 South Mashta Drive on Key Biscayne sold for $8.8 million, fully furnished.

And whom do you think the buyers' attorney called to do some pre-purchase property tax planning? That's right, your faithful blogger!

So when it's your turn to buy that multi-million dollar manse you've had your eye on, remember that federal income tax is not the only kind of tax that requires a little planning. Property tax planning is a novel concept, but an important one to keep in mind. Just remember, if it's good for the folks who bought Cher's house, it's good for you, too!
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: CHER

Here's a celebrity property tax assessment you've probably been wondering about: Cher's! Click here, then input folio number 24-5205-009-0190. hhttp://gisims2.miamidade.gov/myhome/propmap.asp


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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.

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

For more information click here

OSCEOLA COUNTY PROPERTY APPRAISER ARRESTED

Osceola County Property Appraiser Robert "Bob" Day was booked into the County Jail at Kissimee the morning of May 17 on charges of campaign fraud.

Day became property appraiser in 1983, when he was appointed to fill an unexpired term. He has bee undefeated in quadrennial election campaigns since his appointment.

Although State Attorney Lawson Lamar has not yet announced the charges against Day, it appears that the Property Appraiser will be accused of having county employees work on his campaign and work at his house on county time.


The property appraiser's office in Kissimmee was closed on May 17, the day of the arrest. Sheriff's investigators and agents of the Florida Department of Law Enforcement were inside with employees.

A press release indicates that the State Attorney is scheduled to release the results of an FDLE investigation of Day.

Let's add as number eleven to our list of top reasons why we should be satisfied with an appointed Property Appraiser in Miami-Dade County: eliminates risk of campaign violations!
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: DAN MARINO

What ever happened to former Miami Dolphin quarterback Dan Marino? We have no idea, but what we do know is how much his property tax assessment is! So, if you want to be as well-informed as we are--at least as far as Dan Marino's assessment is concerned, click here.

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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.

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

For more information click here

HURRICANE SUPPLY SALES TAX HOLIDAY MAY 21 THROUGH JUNE 1

Florida legislators are presently considering a sales tax holiday for pre-hurricane season purchase of storm supplies.

The Florida House reviewed a bill intended to give $42 million in sales tax breaks to purchasers of hurricane supplies for 12 days in annually in the month of May, commencing this year, 2006. The House passed the measure with 117 votes in favor and only one against. The bill was sent on to the Senate, which is expected to approve it. If approved, the legislation proceeds to Governor Jeb Bush for his signature. week.

From May 21 through June 1, Floridians will be able to purchase in limited quantities certain hurricane supplies, as well as unlimited quantities of hurricane shutters and generators free of state sales tax. Sales tax in Florida amounts to between 6% and 7%, depending upon local options.

Included in the bill are electric generators selling for up to $1,000, instead of last year's $500. Storm shutters selling for as much as $200 each are also covered by the bill. Plywood is not included.

National Hurricane Preparedness Week falls immediately before the start of hurricane season on June 1. The tax break was adopted for 2005 during last year's leislative session. This year's bill makes the sales tax holiday an annual event.
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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.

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

For more information click here

MIAMI BEACH ISSUES $200 PROPERTY TAX "DIVIDEND": LEGAL?

This week, 160,000 City of Miami Beach homestead-exempt property owners received a $200 "dividend" check in the mail.

Unprecedented? Yes.

Lawful? Decidely not.

Looks good to most local voters to see an unsolicited check in the mail for $200, doesn't it? You bet, even if the City Commission spent a few extra cents for the cover letter reminding you who your incumbent Mayor and City Commissioners are (who obviously voted to approve this largesse).

But 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?

But let's get to the point. 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. As such, it 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.

Only trouble with that 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 24.18 mills against all the property on the City of Miami Beach EXCEPT homestead property, and then effectively apply to those voters--whoops, I mean taxpaers, 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 $200 to each of 160,000 taxpayers and no one complains about it? Is it still a violation?"

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.

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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: DONNA SHALALA

Who's the #1 University of Miami Hurricanes sports fan? If you said U. M. President (and former Cabinet member) Donna Shalala, score a field goal! And if you want to see the Prexy's property tax assessment, click here.
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: ALONZO MOURNING

Time to inquire into the South Florida property tax assessment of the new home of Miami Heat perennial Alonzo Mourning and his community activist wife Tracy? Click here.
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: MICHAEL DOLEAC

What is 6'11' Miami Heat Center Michael Doleac's property tax assessment? Isn't that what everyone's talking about at the water cooler at your office? If not, here's your chance to introduce the topic!
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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.

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

In Florida Super Lawyers 2006, Weiss was named one of the top 6 local government lawyers in South Florida.

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: JACKIE GLEASON

Ever wonder where Jackie Gleason lived when he filmed the Jackie Gleason television show at the Miami Beach Auditorium lo these many years ago? Not surprisingly in view of his penchant for using a golf club as a prop on his long-running TV show, Gleason lived across from the municipal golf course on Alton Road. Click here to view the house Gleason had built with eleven bedrooms and seven baths to accommodate his frequent celebrity houseguests.

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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: LENNY KRAVITZ

Ever wonder where latter-day-Hendrix guitarist Lenny Kravitz used to live on Miami Beach? Wonder no longer; instead click here.


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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.

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

For more information click here

WHY HIRE A PROPERTY TAX ATTORNEY?

1) Why would someone need a property tax attorney?

To try to save money on your annual tax bill, usually with no risk to you except a small initial filing or preparation fee.

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.

I’ve also just given you an answer to a variation of the question you asked, namely, “Why would someone need a property tax attorney, and not just a real estate broker, appraiser or accountant to appeal property taxes?” The answer, as implied by my earlier comment, 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?

2) Can hiring a property tax attorney actually save me money?

Not to be too lawyerly about this, but the answer is definitely “maybe.” But seriously, as with any economic decision, ask yourself about the costs and the benefits.

Typically, a property tax attorney can be hired on a contingency fee basis. This means that if no tax reduction is obtained, no fee is due.

Under these circumstances the decision whether to hire a tax appeal agent is a “no brainer”; the most you have to lose is a nominal initial filing and preparation fee. The most you have to gain is a tax refund. Tax refunds may range in size from a few dollars to over a hundred thousand dollars.

In some taxing jurisdictions, once a legal or factual 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 adjacent property by eminent domain. The county reduced the assessment by nearly 90%, resulting in thousands of dollars saved annually by the property owner.

Each case must be evaluated individually. As stockbrokers say, “Past performance is not an indication of future results.” Have your property tax attorney spend a few minutes with you evaluating the potential claims on each piece of real estate you own.

3) What is a homestead exemption and why should every home owner in Florida have one?

A homestead exemption is a legal provision which exempts from real estate taxation a portion of the value of the permanent residence of the owner.

Homestead property tax exemptions in Florida have two features. First, $25,000 of the assessed value is exempt from taxation. This feature alone sometimes represents annual tax savings of $600 or more.

Second, annual increases in assessed value in years after the homestead is established at “capped” at 3%, or the cost-of-living, whichever is less. Some homes in Florida are actually assessed at less than half of their acknowledged value based on this feature alone. It doesn’t take long to make a convert to the value of homestead exemptions. Most other states are not as generous as Florida when it comes to homeowner or homestead exmptions.

The homestead exemption can have a huge impact on individual tax assessments after years of being “capped.” The cumulative effect statewide is so great that the Florida Legislature is considering various measures of “portability” of part of the homestead exemption benefit in order to keep long-time residents from feeling trapped in ownership of a residence. A portability measure would allow a homeowner to carry part of the capped value to another residence after the first residence is sold.

4) What is the impact of zoning on tax assessments and how can my property tax attorney address this issue?

To turn the question around, an essential issue which must be addressed in every potential tax appeal is “what is the impact of zoning on the tax assessment and how can my property tax attorney address this issue?”

Zoning, or the highest and best use of the property under current land use and environmental regulations, is generally considered the most important factor in establishing the value of real estate. This is true in the sense that property consists not simply of dirt and bricks and mortar, but of sticks in the bundle of legal rights associated with the parcel.

Consequently, a property tax attorney knowledgeable about land use regulations has a leg up on the competition. A prime example is a vacant parcel valued initially at over $8,000,000, on which I obtained a 75% property tax refund because I was well informed about the denial of rezoning of the land—because I had been the attorney who successfully represented the zoning authority on the appeal of rezoning denial more than 10 years before the tax assessment was prepared!

5) What is the best way to choose a property tax attorney?

The best way to choose a property tax attorney is the same as the best way to choose any other kind of attorney. Ask people you trust for a referral. Talk to more than one attorney. Inquire into the attorney’s experience. Ask for names and phone numbers of clients. Go online and Google the attorney, visit his website and read his property tax blog. Comparison shop. Ask the attorney to evaluate your property and discuss the appeal process and potential issues. And don’t underestimate the power of common sense—both the attorney’s and your own.

The hiring of a lawyer is an important decision that should not be based solely upon advertisements. Before you decide, ask the attorney to send you free written information about his or her qualifications and experience.

Consider contacting the state bar or bar association for a referral. For example, The Florida Bar has a Lawyer Referral Service (LRS). LRS provides referrals to attorneys who will conduct an initial one-half hour office consultation for $25. Or click here to visit the Florida Bar Online Lawyer Referral Service.

Like many other property tax attorneys who are accustomed to being retained on a contingency basis, my custom is to provide a short preliminary tax assessment review with no fee.

To contact me for a brief consultation without charge, phone me at 305-374-7850 or toll free at 1-866-374-7850, email me at daw@twattorneys.com, or click here to visit our website.
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: BEYONCE KNOWLES

Music fans, "wrap" your mind around this: Beyonce Knowles's Miami Beach property tax assessment--one of five condo units Ms. Knowles owns in the Green Diamond oceanfront building.
Click here.
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: ENRIQUE IGLESIAS

Ever wonder about the property tax assessment of local second-generation heartthrob Enrique Iglesias? Well, wonder no longer! Click here to see his property tax assessment.

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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: DWYANE WADE

In our relentless pursuit of celebrity property tax assessments, we recently discovered the July 2005 purchase of the newly-built Pinecrest-area manse of Miami Heat guard Dwyane Wade, Jr. and wife Siovaughn. To find out more about the Wades' property tax assessment, click here.
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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.

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

For more information click here

CELEBRITY PROPERTY TAX ASSESSMENTS: UDONIS HASLEM

Here's another installment of our latest feature on this blog: Celebrity Property Tax Assessments. Today's celebrity is one of South Florida's favoritae sons, the Miami Heat's starting forward Udonis Haslem. Click here to see the property tax assessment on Udonis's Brickell Avenue-area condominium apartment.

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Daniel A. Weiss is a former Attorney Special Magistrate 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.

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

For more information click here

TOP 2 SECRETS TO REDUCING MIAMI PROPERTY TAX ASSESSMENTS BY 50% OR MORE!

Florida Lawyers Property Tax Appeals
Florida Lawyers Property Tax Appeals is the blog of Daniel A. Weiss, former Attorney Special Magistrate for the Miami-Dade County Value Adjustment Board, who now represents commercial, institutional charitable and agricultural taxpayers, as well as municipalities, on both valuation and legal issues, in administrative, trial and appeals court proceedings throughout the State of Florida. This blog will discuss matters of interest to Florida real and tangible personal property taxpayers.
Sunday, November 27, 2005

Want to appeal your property taxes in Miami--or anywhere in Miami-Dade County or Broward, Palm Beach, Monroe or anywhere in South Florida and get a 50% or more assessment reduction?

Of course! Who wouldn't?

For faithful readers of this blog, you know we've tantalized you before with anecdotal great results we've obtained in property tax appeals. In each instance we identified the legal or appraisal theory on which we premised our evidence.

Now, though, for the first time in print, we're going to talk about a couple of unifying principles.

First off, don't expect any parcel of improved, i.e., developed, property to be reduced more than 50%. That would mean that the county property appraiser had prepared an assessment more than double the market value of the property--an unusual circumstance indeed.

Now that we've stated this as a general rule, be aware that, as with any general rule, there may be an exception here and there. The exception to the no-50%-or-more reduction-for-improved-property will usually be a specialty property, or one with a legal exemption or exception--such as a property assessed with a building that was not sustantially complete as of the January 1 tax assessment date.

Another exception is Low Income Housing Tax Credit (LIHTC)property. Take, for example, the assessment of Meridian West, a brand, spanking new Low Income Housing Tax Credit (LIHTC) apartment complex built and operated by the well-reputed Carlisle Group, sepcialists in LIHTC affordable housing. After Meridian West was welcomed with great fanfare by local elected officials to Stock Island in Key West, the complex was socked with its first full-value assessment--OVER $15,000,000! After preliminary negotaitions and exchange of written materials, the Carlisle Group obtained a reduction to $9,967,111.

Finally, after submittal of 90 pages of evidence, including actual income, income analyses, Appraisal Journal literature, argument of the special statutes applied by the Legislature solely to LIHTC properties, undersigned counsel obtained a reduction to $6,300,000. This was actually significantly higher than the assessment requested by the taxpayer but still represents a 58% reduction from the preliminary assessment of over $15 million.

So, with the exception of properties accorded special treatment under the taxing statutes, including exempt, agricultural, LIHTC, or not substantially complete property, what category of properties is most likely to be capable of garnering a 50% or more reduction?

The answer is...drum roll, please...vacant land! This is a little surprising, since many tax appeal represdentatives do not like to appeal vacant land, evidently on the theory that it is so easy fpr the county property appraiser to match "comps," i.e., comparable sale properties, and thereby prove value.

But we have not invariably found this to be the case. As is our custom in all the tasks we undertake as legal counsel for our clients, we pride ourselves in "drilling down" below the surface and uncovering--or creating (i.e, identifying, researching and formulating)new issues.

The proof of the pudding is in the eating. Otherwise stated, results are what count. So try these two 2005 property tax reductions on for size.

a. vacant land reduced from $8,351,900 to $2,032,541, a reduction of 75%; and

b. vacant land reduced from $10,982,075 to $2,475,000, a reduction of 77%.

To see these two reductions and accompanying findings by the special magistrate, click here. Then proceed on the same Miami-Dade County Value Adjustment Board website to find the results for agenda item 04-20856.

So what are the top 2 secrets to reducing a Miami property assessment--or Miami-Dade County, Broward, Palm Beach, Monroe or other South Florida assessment by 50% or more?

1. choose a vacant parcel with unusual characteristics--former rockmining site, inside the lakebelt district, outside the urban development boundary (UDB), land agriculturallyzoned or planned or zoned GU (interim use), part-water, part-land, etc.

2. choose a property tax representative who is willing to explore new horizons to see what you and he or she can accomplish together.

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So if you want a free consultation to discuss whether your Miami property might qualify for a 50% or more reduction in assessment, click here

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