“Ask Lori…Parrish on Appraisal”
Broward County Property Appraiser Lori Parrish Answers Your Questions…
“Check Homestead Status of the Deceased”
Dear Lori:
Our mother passed in 2011 and my sister resided at the property with her and continues to do so. The property is still in probate. We were shocked to receive notice of a tax lien and back tax for 2012. We didn’t realize we needed to notify you of her passing and cancel the Homestead Exemption for the property.
S.W., Deerfield Beach, FL
Each year our office mails a Homestead Renewal Notice and “change-card” to all Homesteaded properties. This card allows property owners to notify the Property Appraiser of any change of property use or ownership status. If anyone named on the Homestead Exemption has died, you must report it to our office to avoid potential penalties. The Homestead Exemption of a deceased person must be removed in the year immediately following the individual’s passing. Homestead Exemptions do not transfer to family members and do not remain with the property after the Homesteaded owner dies.
Failure to report the death of a Homesteaded owner or Homesteaded trust beneficiary may result in a costly back tax lien, plus penalties and interest, for continuing to improperly receive the benefits of the expired exemption. State law allows for a back tax for as many as ten years, plus payment of substantial penalty and annual interest (50% of the unpaid taxes for each year and pay interest at a rate of 15% per year).
If you are a surviving spouse or otherwise believe you are entitled to an exemption, you must file your own application to receive the benefit. If you have any questions relating to the death of the owner or need assistance in filing for Homestead, please visit our website at www.bcpa.net or contact our Customer Service Department at 954.357.6830.
If you know of anyone claiming Homestead Exemption on a property which is rented, vacant or merely a vacation home, we urge you to contact the investigators in our Department of Professional Standards and Compliance at 954.357.6900 or http://www.bcpa.net/fraudform.asp and we’ll check it out. You are free to provide your contact information or remain completely anonymous when reporting potentially fraudulent activity to our office. Once potential fraud is reported, our office will fully investigate each tip
Sincerely,
Lori Parrish, CFA
If you have a question for Lori, please email her at lori@bcpa.net or write to her at the Broward County Property Appraiser’s Office, 115 South Andrews Avenue, Room 111, and Fort Lauderdale, FL 33301. (4/13)
Robert L. Wolfe, Jr. CFE
Community Outreach Specialist II
954.357.6871 – office
954.357.8474 – fax
954.445.5732 – cell
Community Outreach Specialist II
954.357.6871 – office
954.357.8474 – fax
954.445.5732 – cell
rwolfe@bcpa.net
Follow our office at: http://www.facebook.com/propertyappraiser and http://twitter.com/loriparrish
