Florida law sets January 1 as the assessment date each year for determining both value and exemption eligibility. While January 1, 2008 is the date used for setting your assessed value for the August 2008 TRIM Notice and November 2008 tax bill, the value is based upon the market value for similar properties in the same or comparable subdivisions during January 2, 2007 - January 1, 2008. If market values continue to drop during 2008, resulting in lower sales prices, this will be reflected on your 2009 assessment and tax bill. Likewise, in a year when values increase, those increases will not be reflected until the tax bill the following year.

Also, under Florida law, a "recapture" provision may cause your taxable value to rise on a homesteaded property even if your market value dropped from last year. If you have homestead and your "Save Our Homes" (SOH) value is less than the just (market) value, state law requires that your overall assessed value increase each year by the 3% annual cap level until it eventually reaches the same amount as the market value. Click here to view the applicable law. Almost 400,000 Broward homeowners will unfortunately experience the recapture effects of this law in 2008, even though their overall market values fell. Talk to your State Senator and State Representative if you believe this recapture provision should be amended or repealed.

For land to be granted agricultural classification, the use of the land must be primarily for bona fide commercial agriculture.

First and most important, the "use" of the land must be for "agricultural purposes." The Greenbelt Law defines agricultural purposes as including but "not limited to, horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry; bee; pisciculture, when the land is used principally for the production of tropical fish; aquaculture; sod farming; and all forms of farm products and farm production." While this list is broad and inclusive in its general terms, it does not necessarily exclude categories not specifically listed. The courts have ruled, for example, that horses are livestock; therefore, using the land to keep livestock, whether breeding, boarding, training or for other commercial purposes is agriculture. The term "livestock" does not include greyhound dogs, therefore, use of the land for raising or training dogs for racing is not an agricultural use.

Second, agricultural use must be the "primary" activity taking place on the land. If the owner's residence is on the land, the area of the house and grounds will be excluded from the agricultural classification, although it is still eligible for Homestead Exemption. On the remainder of the land, the agricultural use must be the most significant activity and not merely an incidental use.

Third, the agricultural use must be "commercial," which the courts have defined as meaning done with a profit motive or intent to make a profit. The Courts have also ruled that it is not necessary to have the expectation of meeting the investment costs of the land and realizing a profit overall to be "commercial." However, it is not enough to grow fruit or vegetables for your own use or keep a pet cow or only your own horses for pleasure or sport. While the "commercial" requirement is not as strict as the IRS business standards, you should be trying to make money from the agricultural use of your land.

Fourth, the agricultural use must be bona fide. Again, the courts have ruled this means good faith: as in real, actual and genuine, and not a sham or deception. For example, if you apply for agricultural classification for a horse boarding farm, you should be actually boarding other people’s horses on your land. If you apply as a nursery, then you should be growing and selling plants on your land, not using the land to store equipment for a lawn mowing business.

For more detailed information, please click here or contact our Agricultural Section at 954.357.6819.

We receive many requests seeking the common area parcel numbers for Condominium Associations. In reality, none exist in most cases. Once a property is converted to a condominium by means of a Declaration of Condo, the "parent" parcel number is typically deleted when the individual unit parcel numbers are created. Each owner then shares in an undivided interest or ownership for the entire property's common areas.

We understand various private entities -- as well as some cities -- require the use of an "overall" parcel number for the ease of doing business with a condominium. However, we cannot create a parcel number without placing a nominal value on the parcel -- and this does not always coincide with legal land descriptions or state regulations.

Our suggestion is to use the parcel number of the person within the condo association with the decision-making authority (usually the condo president or the treasurer authorized to make payments on behalf of the association). Please note that the use of these parcel numbers will NOT impact the individual unit owner's assessed value (as we rely on market analysis to arrive at condo unit valuations, not the building permits). If you have any questions about this, please contact our Condo Division Senior Appraisal Coordinator Jeffrey Mann at 954.357.6238.

In most circumstance the answer is no. Property ownership records, in general, are public records pursuant to Chapter 119, Florida Statutes. Florida law specifically provides confidentiality protection ONLY for present and former law enforcement officers, fire fighters, judges, prosecutors, juvenile justice officers, revenue collection officers, and a limited number of other specified "at risk" government occupations. If you believe you may qualify for this program, please contact our Department of Professional Standards & Compliance at 954.357.6850 for more information. However, if you are not covered by the current confidentiality laws and believe they should be broadened to cover additional categories, please contact your State Senator and State Representative to suggest changes in these Florida Statutes.

We often hear from taxpayers -- all well-intentioned -- who lost or seriously compromised their valuable exemptions or Save Our Homes (SOH) protection when they made "do-it-yourself" changes to a deed. While we always recommend you seek professional advice from a qualified attorney when making title changes, we created a page of helpful information that should help you better understand the key differences between the most common forms of home ownership if you still decide to risk making these changes on your own. Click here to read about potential deed changes and how differing ownership types may impact your exemptions.

IMPORTANT: Deeds related to Broward County properties must be recorded with the Broward County Records Division in downtown Fort Lauderdale. Click here to visit the County Records Division website.

A Warranty Deed (WD) is typically used when a full title history search was conducted and the property was sold with title insurance coverage. When the owner of a piece of real estate (grantor/seller) wants to transfer ownership or partial ownership of the property to another person (grantee/buyer), the seller needs to affirm that he/she is entitled to do so, so that the new owner can be assured that he or she will hold good title to the property. A Warranty Deed means the grantor (seller) guarantees s/he is selling good title, guaranteed from the beginning of time through the date of the sale.

A Special Warranty Deed (SWD) is much like a Warranty Deed, but ONLY warrants against title defects arising during the ownership of the current seller. Unlike a general Warranty Deed, a SWD does NOT guarantee there are no claims arising from the actions of earlier owners. These are commonly used for properties sold through short-sales and foreclosures.

A Quit Claim Deed (QCD) is the least formal type of deed -- but it is still a valid deed in Florida for conveying property if correctly executed, delivered to the grantee (buyer), and is publicly recorded. With a Quit Claim Deed, the seller is simply warranting to convey the seller's interests in the property to another. This is true regardless of whether or not the seller owns the property. Someone who holds good title may use a QCD to transfer property. However, if you acquire rights through a QCD from a seller who had no legal right to the property, you have acquired nothing (i.e., you purchased all of the seller's rights to that property).

Pursuant to Section 193.074, Florida Statutes, your application or tax return is strictly confidential when filed with our office. Interested persons may NOT obtain a copy of it through Florida's Public Records Act -- unless it is requested through a lawful subpoena -- as it is generally exempt from public disclosure.

No, there is no Florida law requiring a title be recorded within a certain period of time. However, our office does not recognize unrecorded deeds.

Go to the Property Search page, read the statement shown, and click on "Accept." Click on the "Owner Name" button, and search by your Last Name, followed by a comma, and then your First Name. Do not use a space.

After hitting the SEARCH button, you must select your property from a list. To select your property, click on the Parcel Number that is in the same row as your address. All of the information on your property should be displayed. More than half way down this document, there will be a section labeled "Sales History." Click on top Book Number (colored blue) to be sent to the most current version of the deed.

Copies of recorded deeds and mortgages related to Broward properties are also directly searchable online at the Broward County Records Division website. You may search for deeds, mortgages, liens, release of liens, court judgments, condo declarations, and various other recorded documents on their website. If you have questions for the County Records Division, they may be reached at 954.831.4000. There is no fee for viewing any of these documents. (Note: the County Records Division is NOT affiliated with the Property Appraiser's Office.)

Copies of recorded mortgages related to Broward properties are directly searchable online at the Broward County Records Division website. You may also search for deeds, liens, release of liens, court judgments, condo declarations, and various other recorded documents on their website. If you have questions for the County Records Division, they may be reached at 954.831.4000. (Note: the County Records Division is NOT affiliated with the Property Appraiser's Office.)

Unfortunately, the Property Appraiser's Office does not have copies of any property surveys. Owners are not required to file surveys with our office -- unless they are seeking to split-off an unplatted portion of their property -- so we very rarely see copies of any surveys. Contact your mortgage company, as it is possible they retained a copy of your survey.

Copies of recorded liens related to Broward properties are directly searchable online at the Broward County Records Division website. You may also search for deeds, mortgages, release of liens, court judgments, condo declarations, and various other recorded documents on their website. If you have questions for the County Records Division, they may be reached at 954.831.4000. (Note: the County Records Division is NOT affiliated with the Property Appraiser's Office.)

Number of foreclosures recorded by year:

2004: 780
2005: 361
2006: 516
2007: 3,616

Copies of recorded deeds and mortgages related to Broward properties are directly searchable online at the Broward County Records Division website. You may search for recorded notices of foreclosure, liens, release of liens, court judgments, and various other documents on their website. You can limit your search, for example, to just a specific topic like foreclosures (or liens) by using the CATEGORY feature on their search page. If you have questions for the County Records Division, they may be reached at 954.831.4000. There is no fee for viewing any of these documents. If you are interested in learning more about foreclosure sales conducted by the Clerk of Courts, please visit browardclerk.org for more information. (Note: the County Records Division and the Clerk of Courts are NOT affiliated with the Property Appraiser's Office.)

The total number of property sales in Broward County has been substantially reduced since 2005. Click Here to see the number of sales from 2005 to 2007.

There are currently 148,250 homes in Broward County which were built before 1975 (as of October 2007).

Our office is responsible for properly assessing every parcel of real and taxable personal property in Broward County on the tax rolls every year. We also take applications for various tax-saving exemptions and make sure everyone receives all the exemptions to which he or she is entitled.

The Property Appraiser DOES NOT set your tax rates! The tax rates are set by the various "taxing authorities" (County Commission, School Board, City Commission, Water Management District, Hospital District, etc.) in whose jurisdiction your property lies. Likewise, our office does NOT collect taxes -- as your payments are sent directly to the Broward County Revenue Collection Division.

If you have any questions about the amount of your assessment, you should contact our office. Questions about tax rates (i.e., the amount of your taxes) should be directed to the taxing authority in question. You should contact the Broward County Revenue Collector if you have any questions about payment of taxes. You will receive a tax bill (or an information copy if your mortgage company receives the original) around November 1. If you do not receive a tax bill, your address may be incorrect. You can download a Change of Address form for your property by clicking here. Please contact Revenue Collection at 954.831.4000 for a duplicate tax bill.

Use this address to download a Change of Address form:

http://www.bcpa.net/forms/addrchng1.pdf

Please submit a separate form for each property you own. Sign and send the form to our office so we can change our records. Every year, hundreds of people don't receive the notices we send because they failed to inform us of their address change. Don't let this happen to you!

We assign every parcel of land in Broward County a unique number called a PARCEL I.D. NUMBER. The State of Florida is divided into geographic land measurements called "townships." These townships are based upon east and west lines every six miles (radiating outward from Tallahassee, which is the "zero township"). The townships in Broward County are South Townships 47, 48, 49, 50 and 51. There are north-south "range" lines every six miles (also beginning in Tallahassee). The ranges in Broward County are East Ranges 39, 40, 41, 42 and 43.Within each six mile square, are thirty-six "Sections", approximately one mile on a side, numbered 01 through 36.

The Folio Number -- which our office used for many years -- is a shortened version of the complete Parcel ID Number. Before recent upgrades, the office's aging mainframe computer system could not handle a property number with the full number of digits. Thus, the folio system was developed (dropping the first and third digits). So, a folio number beginning "0212" would describe land in Section 12, Township 50 South, Range 42 East. If you know the first four numbers of the folio, you know within a square mile where the property is located. The first four digits of folio numbers are the second digit of the township followed by the second digit of the range, and both digits of the section.

Many computerized commercial real estate systems use the complete number, so if you were in a broker's office looking for a property, you might use the number "504212" to begin finding the same property on that system.

The next two numbers of the Parcel ID tell quite a bit about the property. If the numbers are "00", it means you are looking for unplatted acreage. The first subdivision to be recorded in the section is assigned number "01", and so forth. So, if you have folio number 0212 00, you know you are looking at unplatted acreage in Section 12, Township 50 South, Range 42 East. The first condominium or co-op unit to be recorded in a section is lettered "AA"; the second is "AB", and so forth. So, from the middle numbers, we know if we are looking for unplatted acreage, land in a subdivision, or a condo or co-op.

The final three or four numbers tell us which parcel we are looking for. In subdivision "01", we begin numbering "001" for Lot 1 in Block 1, "002" for Lot 2 in Block 1, etc. Should Lot 1 be split, we would number the newly-created parcel "0011". So, Lot 1, Block 1 in Las Olas By the Sea Amended Plat, would be 0212 01 001.

If we miss improvements and make a back-assessment in a future year, we will typically create a new folio number for the back-assessment, which will typically be "xxx9".

Due to the antiquated system we inherited, our property ownership listings often look like this for co-owners of homesteaded properties. Here is a typical listing:

SMITH,JOHN ½ INT
JONES,MARY

The "½ INT" following John's name is our internal flag that John is the resident who qualified for the homestead exemption. You may also see a different fractional sign used if there are more than two owners, but the meaning is the same as to who holds the homestead exemption on the property. In this example above, Mary does not have homestead and would not be protected if something happened to John before she obtains homestead. However, if you see "½ INT EA" after the first co-owners name, it is our internal flag that ALL of the non-married co-owners have qualified for homestead on the property.

When we upgrade to a modern computer system for these records in 2008, we'll improve the listing display to be more clear as to which persons on a property hold the homestead exemption.

The use of LE -- as shown below -- is not a middle name but a type of ownership for homestead purposes. Example:

SMITH,JOHN LE
JONES,MARY

The "LE" following John's name is our internal flag that John resides on the property and qualified for homestead due to his owning a LIFE ESTATE. Mary, who is listed on the second line with no annotation following her name, is owns the remainder (or future) interest in the property that begins after John dies. Mary is not eligible for homestead until John's life estate ends.

No. Each January, our office mails a Renewal Receipt/Change Card to every Homesteaded property owner in Broward. If there are NO changes to the use and/or ownership of the property, simply keep the card as your receipt that you were automatically renewed for another year. However, if there are changes, please mark the Change Card accordingly and return it to our office.

HOMESTEADS DO NOT TRANSFER. A Homestead Exemption does NOT move with an owner from place to place. You MUST file for a new Homestead Exemption if you move. Also: If the former owners of your new home had Homestead on the property, their old Homestead will automatically expire at the end of the same year you purchased the property. Likewise, an adult child who inherits a home from a deceased parent does not inherit the Homestead.

The debtor/creditor protections granted by Florida law are entirely unrelated to any functions of our office -- but we can point you in the right direction. The confusion arises because Florida law has at least three separate sets of legal rights -- all vaguely related through the concept of permanent residency -- which are each named "homestead."

Our office handles matters involving the $25,000 Homestead Exemption on property taxes on a primary residence. This type of "homestead" is covered by Chapter 196, Florida Statutes. Chapter 196, however, has nothing to do with debtor/creditor protection.

Florida provides important debtor/creditor protection to a primary residence -- also called "homestead" -- under Chapter 222, Florida Statutes. If you are trying to find information about these important rights, please follow the link to Chapter 222. Pay specific attention to Section 222.01, Florida Statutes, which has a sample of the Notice of Homestead form you MUST file with the County Recording Division to take advantage of these legal rights.

FYI: The term "homestead" also is used in Florida law as relates to the probate process. This refers to the Order of Probate signed by the Circuit Court Judge declaring a Florida county to be the last known permanent residence of a decedent and the proper venue to probate the decedent's will.

A property owner needs to understand how the existing Save Our Homes value will be impacted if s/he builds an addition onto an already Homesteaded property. The Answer: We generally use what is called "THE COST APPROACH" (i.e., the South Florida fair market replacement construction cost -- on a square foot basis -- for an addition of the same quality). Thus, if the fair market construction cost of your addition is $100,000, you would see no more than $100,000 added to your pre-existing Save Our Homes value. In the future, the combination of your pre-existing Save Our Homes value plus the cost-basis value of the addition would be your new Save Our Homes base value (subject to the 3% increase cap). If you have specific questions, please call our Residential Property Division at 954.357.6831.

Based on 2007 data, an eligible Broward County property owner saved approximately $508 each year due to the Homestead Exemption -- plus an average of $2,700 more from the "Save Our Homes" 3% tax assessment cap that automatically comes with your Homestead Exemption. Your actual savings will vary -- higher or lower -- depending upon the value of your property and the length of time you have Homesteaded it. The longer you own your Homesteaded property, the more you are likely to save due to the Save Our Homes protection.

"... The homes are identical, both were built in the same year and sit on identical sized lots. My neighbor bought her house six years ago and I just purchased my home last year. My estimated tax bill for this year is $10,530 -- but my neighbor’s bill is only $6,220. There must be a mistake!"

Unfortunately, we hear this story several times a day. A provision in Florida’s Constitution -- the "Save Our Homes" Amendment -- causes this disparity and confusion. Overwhelmingly adopted by Florida voters, Save Our Homes was intended to prevent homeowners from being taxed out of their homes in the face of rapidly rising real estate values. The Save Our Homes cap limits increases in assessed value of Homesteaded properties to no more than 3% per year -- regardless of how much more the properties increase in market value.

Because of this, Florida law favors owners who stay in their Homesteaded property for many years. The longer you stay and the more your property rises in market value, the more you’ll save. If you purchased your home last year and obtained Homestead for this year, your new assessed value is based upon your sale price and other recent sales. Thus, the market value and assessed value of your property are identical this year. Next year, you’ll likely see the market value climbing at a rate much higher than your assessed value. Your taxes will never drop to the level of your neighbor because of Save Our Homes -- but, when she sells her home, you should see the next buyer paying quite a bit more in taxes than you.

You are entitled to a $25,000 Homestead Exemption if as of January 1 of the year for which you are applying, you are:

• A permanent resident of Florida;
• who owns real property ("legal title" or "beneficial title in equity" - i.e., the property is held in a trust);
• and the instrument by which you hold title is recorded in the official records of Broward County;
• and you reside thereon and in good faith make the same your permanent residence, or the permanent residence of another or others legally or naturally dependent upon you.

What does all that mean? This is what you need to know:

To be eligible for an exemption in the current year, you must have owned AND resided in your Broward home, condo or co-op unit as your permanent residence as of January 1 of this year. You would also be eligible if you hold a life estate interest in the property, or reside on the property owned by a Trust and live there pursuant to the terms of the Trust. You must be a US Citizen, a Permanent Resident Alien, or hold "PRUCOL" asylum/refugee parole status in the US. You MUST either be a registered Broward voter or file a notarized Declaration of Domicile form with the Broward County Recording Office. You MUST have either a Florida Driver’s License or Florida ID Card (for nondrivers). You CANNOT use a "Valid in Florida Only" driver’s license and cannot keep a valid driver’s license in another state. For non-US Citizens, you must show a copy of your Permanent Resident Card or documentation of your "PRUCOL" asylum/refugee parole status in the U.S. Homesteads do not transfer. If you had Homestead on a previous property, you must file for a new Homestead Exemption if you purchase and move into a new permanent residence. It is unlawful to claim an exemption this year in Broward, if you or your married spouse are also claiming a Homestead or other permanent residency-based tax exemption or credit (like New York’s STAR program) this year in any other county, state or country.

FOR ALL APPLICANTS:
* Florida Drivers License (or Florida I.D. Card is acceptable for non-drivers only); AND
* Proof of Broward Voter Registration OR a Declaration of Domicile.

FOR PERMANENT RESIDENT ALIENS:
The above items, PLUS ...
* Permanent Resident "Green Card," or proof of asylum/parole refugee status, or INS I-485 letter showing that application to convert to permanent resident status is approved.

NOTE: A "Valid in Florida Only" driver's license is NOT sufficient for Homestead purposes. You must surrender your out-of-state license in favor of a Florida license in order to qualify for Homestead.

PRUCOL ("Person Residing Under Color of Law") is a fancy sounding term created by the federal courts in the Holley v. Lavine case in 1978. As the court explained, the basic concept means "that an alien was residing in the United States with the knowledge and permission, express or implied, of the [USCIS] and that the [USCIS] did not contemplate enforcing his or her departure." Under Florida law, only U.S. citizens, permanent resident aliens, or someone holding PRUCOL status is eligible for a Homestead Exemption. A person in the U.S. with asylum or parole refugee status is considered PRUCOL. If you have completed the I-485 status adjustment application process to become a U.S. permanent resident, please contact us to review your documentation to see if you may also be eligible for PRUCOL status.

A person in the US under an E-, F-, H-, J-, L-, M-, N-, O-, P-, TC- or R-class visa is NOT eligible for Homestead, pursuant to Rule 12D-7.007(3), Florida Administrative Code, as they are all deemed "temporary" visas. A person in the U.S. under "Temporary Protected Status" is also not eligible. This is true under Florida law no matter how long you have owned your home and lived/worked in Florida -- and regardless of how many times you are legally able to renew your visa.

"Save Our Homes" is an amendment to the Florida Constitution that the voters passed in 1992. A taxpayer AUTOMATICALLY receives the Save Our Homes protection starting the year after first obtaining a Homestead Exemption. This law limits the increase in assessed value for properties receiving the Homestead Exemption to no more than 3% or the increase in the Consumer Price Index (CPI), no matter how much larger the increase in just value would otherwise be. The limit does not cover new construction or construction that was not taxed before the "Save Our Homes" limit applied to a particular property. It also does not apply when a property sells -- because the new owner starts the limitation all over again once he or she qualifies for Homestead Exemption.

The "Save Our Homes" (SOH) Amendment in Florida’s Constitution was intended to prevent homeowners from being taxed out of their homes due to rapidly rising real estate values. It met that goal, but caused many other problems along the way.

That is why Florida voters adopted a "portability" constitutional amendment in January 2008 to allow eligible homesteaded owners to move savings from one property to the next. Homesteaded owners may now move their Save Our Homes (SOH) benefit -- up to $500,000 -- from one homesteaded property to the next within Florida. To be eligible to move these SOH savings, the new Homestead must be purchased within two years of the abandonment of Homestead at the previously Homesteaded property. Owners of Homesteaded properties sold in 2007 will be eligible to move their SOH savings to a newly purchased property so long as it is Homesteaded by January 1, 2009. Portability applies to both upsizing and downsizing in value, based upon specified formulas. Portability may be used an unlimited amount of times and may be used for moves to anywhere within Florida.

If you had homestead on one Florida property as of January 1, 2007 (or later), and are now seeking to move your homestead to a new location, please:

** click here to download the new portability application **

Please return the completed portability form to our office by mail (Property Appraiser's Office, 115 South Andrews Avenue, Room 111, Fort Lauderdale, Florida 33301); or (attach in PDF format); or by fax (954.357.8474).

A Declaration of Domicile is a sworn statement indicating your place of residence. It is required for Homestead Exemption when the applicant is not registered to vote. You may obtain a copy of Declaration of Domicile form by clicking here.

More information about Declarations of Domicile can be found on the Broward County Records Division website.

The Great Depression began in 1929. As the Depression deepened, many Florida property owners found themselves unable to pay their property taxes and in serious danger of losing their homes. In response to this serious problem, State Representative Dwight Rogers of Fort Lauderdale in 1933 proposed and successfully passed legislation to place the $5,000 Homestead Exemption Amendment on the state ballot. Florida's voters overwhelmingly approved the Homestead Exemption Amendment in 1934 (Article X, Section 7, as it was numbered before the 1968 Florida Constitutional re-write). The initial Homestead Exemption sought to ease the burden on homeowners by exempting property taxes on the first $5,000 of a homeowner's residence. The exemption was increased by the Florida Legislature by statute to $10,000 during the 1960s, although this was not incorporated into the constitution. By a court ruling in 1969, the Homestead was extended to owners of individual condominium units. By Constitutional amendment adopted by a landslide in 1980, it was further increased to $25,000. The "Save Our Homes" amendment -- which caps the annual increase in assessed value on Homesteaded properties to no more than 3% -- was adopted in 1994.

You can file for a Homestead Exemption online by clicking here ... or at any of our offices (click here for office locations and hours). We also hold community outreach events at various Locations throughout the year.

Your Homestead Exemption will stay intact if you transfer a future interest to your children (or domestic partner, friend or others) but retain a life estate for yourself. This will also protect your existing Save Our Homes value.

Note: After your death (which will automatically end your life estate), your exemptions will also expire, the property will be reassessed at market rate the next year, and your remainder heirs will need to qualify for a new Homestead Exemption (if they move onto the property and want to claim Homestead).

So long as you retain sufficient control over the trust (i.e., including the right to live on the property) OR are the named beneficiary of the trust with the right to live upon the property for life (or for at least 98 years), it should not cause any problems for maintaining your Homestead and other exemptions. Once you place the property into a trust, please complete and return a notarized Certificate of Trust form to our office to ensure your exemptions and Save Our Homes value remain intact. Ask your attorney for advice, as creating a proper trust can be complicated.

Taxpayers who build additions onto an existing home or perform extensive renovations to provide living quarters for a parent or grandparent may be entitled to a special exemption equal to the amount of the new construction (up to 20% of the homestead value). To be eligible, the property owner must have a Homestead Exemption on the property where the parent or grandparent quarters are constructed. The construction or reconstruction must be properly permitted and comply with all local land development regulations. Copies of all permits, certificate of occupancy, and plans must be submitted to the Property Appraiser’s Office. Construction or reconstruction must be substantially complete after January 7, 2003 and before January 1st of the year in which the reduction is requested. Application must be filed with the Property Appraiser’s Office annually on or before March 1st of each year. The occupant(s) of the quarters must be a parent or grandparent. The occupant(s) must be at least 62 years of age by January 1st of the year in which the reduction is requested. The occupant(s) must permanently reside on the property on or before January 1st of the year in which the reduction is requested. The occupant(s) cannot receive any benefits requiring a declaration of permanent residency on any other property in any other county or state. The Broward County Property Appraiser’s Office will conduct a site visit annually upon review and prior to approval of the application for assessment reduction. For more information, please contact Bob Wolfe at 954.357.6871. You may also download a Granny Flat application here (PDF format).

Using our PROPERTY SEARCH link (above), look up a property in the neighborhood you want to research. Once you are on a property record page, click on the VIEW MAP button near the top of the page. Click on the icon for the "zoom out" tool (the picture of a magnifying glass with a minus sign on it), then click once or twice on the highlighted property. This will show you a larger section of the neighborhood. Then, on the left side menu, you'll see a drop-down box reading "NO SALES" (meaning, until you change the setting, no sales history is displayed). You can change the drop-down to show the 2007 SALES (or 2006, 2005 ... and, soon, the 2008 sales). All the sales will be brightly colored. Click on any of the sales to view the property record page for that specific property.

Yes. By Florida law, you must sign and return a renewal card to our office each year to maintain your $25,000 Senior Exemption. Once you have qualified for this exemption, our office will mail you a renewal card every year in early February.

Many Florida senior citizens are eligible to claim an additional $25,000 exemption on Homesteaded property. This additional exemption -- which applies only to the County's portion of the taxes and city taxes for residents of cities that also adopted the additional exemption -- saves the average Broward senior nearly $300 each year in taxes. In order to qualify for the $25,000 Senior's Additional Exemption for this year, an applicant must be 65 or older as of January 1 of this year AND have a combined HOUSEHOLD adjusted gross income for last year (2007) not exceeding $24,916 (adjusted annually by the percentage change in the average cost-of-living index). Please click here to learn more about filing for the Senior's Additional Exemption.

Our office does NOT send out the tax bills -- nor do we collect the tax payments. The office you need to contact is the Broward County Revenue Collection Division (telephone: 954.831.4000). The Revenue Collection Division does have an installment plan for taxpayers. You can read more about their installment plan by clicking here.

That's easy. Simply click here and follow the easy instructions. This calculator probably skews a little bit high in most circumstances with the estimated amount -- but that conservative figure will better help with your mortgage planning.

The Broward County Revenue Collection Division sends out the tax bills by November 1 of each year. If you have an escrow account with your mortgage company, the bill is sent directly to the mortgage company and you are sent a courtesy copy. If you want to obtain a copy of your tax bill, please contact the Revenue Collection Division at 954.831.4000. You may also research your tax bill and recent payment history on the Revenue Collection Division website.

In 1980, the Florida Legislature passed the "Truth In Millage" (TRIM) law. The law is designed to inform you of your rights as a taxpayer. Our office mails TRIM Notices to every property owner of record each year in mid-August. To protect your rights as a taxpayer, the TRIM Notice tells you:

1. The proposed market value and assessed value of your property this year as compared to last year;

2. Tax-saving exemptions, if any, on your property this year and last year; and

3. The tax amounts and special fees proposed by each of your various taxing authorities (School Board, County Commission, City Commission, etc.); a comparison of the proposed new taxes versus last year’s taxes; and the locations and dates of the public hearings where you can voice your views on the proposed rates.

If you believe the proposed TAXES are too high: Exercise your rights as a citizen by speaking out. Attend the public hearings listed on the TRIM Notice. Let your elected officials hear from you! (Note: The Property Appraiser does NOT set any tax rates.)

If you believe the ASSESSED VALUE of your property is higher than the fair market value: Contact our office to discuss your property’s value with one of our Deputy Appraisers. If we are not able to quickly resolve the matter, be sure to file a petition with the Value Adjustment Board by the September 19, 2008 deadline. Likewise, if an EXEMPTION is missing from your property, please contact us immediately.

IMPORTANT: If you wait until you receive your tax bill in November, it will be TOO LATE to make any changes to your assessed value and the tax rates.

The Broward County Revenue Collection Division sends out the tax bills by November 1 of each year. If you have an escrow account with your mortgage company, the bill is sent directly to the mortgage company and you are sent a courtesy copy.

If you do not receive a bill, it is your duty under the law to go to the Revenue Collector's office, find out the amount of taxes owing, and to pay them. If you don't pay them by April 1 of the following year, the Revenue Collector's Office will sell a tax certificate to an investor -- and this will cost you extra dollars to resolve. Don't let that happen!

We send all tax notices to the address shown on the deed by which you obtained title to your property unless you notify us otherwise.

The amount of your tax bill depends on two factors. The first is the assessed value of your property, which is our responsibility. The second is the tax rate, expressed as dollars per thousand, for each taxing body in which your property is located. For example, your property might be subject to taxes by Broward County, the School Board, a City, a Hospital District and multi-county districts such as the South Florida Water Management District. The sum of each of these tax rates is multiplied by your assessed value and equals the amount of taxes you are called on to pay. If you believe your assessment is too high, contact our office. If you think your taxes are too high, contact the governing body of the jurisdiction in question. Each taxing body is required to hold two hearings before they set the tax rate. They welcome responsible comments from taxpayers like you when setting their budgets and tax rates.

While our office processes the corrections paperwork, the Broward County Revenue Collection Division is responsible for issuing the refund payments. The Revenue Collection Division typically issues refund checks 8-10 weeks after our office prepares the paperwork.

Note: Refunds involving previous tax years must also be approved by the Florida Department of Revenue in Tallahassee. This can often add an additional delay to the processing time.

If you are a church, school, or other non-profit entity which may be eligible for a total exemption from TPP and/or real property taxes, please click here to read more about these special exemptions.

If you did not receive a return in the mail, please click here to download a copy of the DR-405 form. Be sure your Federal Employer Identification Number (FEIN) or Social Security Number, and the Property Appraiser's account number (####-###-X) appear on the return you file. Please contact us at 954.357.6836 if you do not know your account number. If you operate under a DBA (Doing Business As) name, please indicate the legal name of the entity and the DBA.

If you are a business owner required to file a tangible personal property tax return, your return also serves as your application for the exemption. No additional application form is required.

There is no minimum amount that exempts you from the filing requirements. You must report all tangible personal property. However, if your resulting tax amount is less than $5, you will not receive a tax bill.

Yes. Page 2 of the return requires you to list property used in your business which is owned by others. Typical examples are postage meters, telephone systems, copiers, etc. If you own tangible personal property that you lease to others and is typically located in Broward County, you must report this property on Page 1, line 22 of your return.

Your return must be filed with our office by April 1 (pursuant to Section 193.062, Florida Statutes). If you are unable to file your return before April 1, you may file a request for a 30-day extension. Pursuant to Section 193.063, Florida Statutes, this request must be filed in a reasonable amount of time BEFORE the April 1 deadline so our office may act upon it in a timely manner before the due date.

After April 1, if you did not make a timely request for extension, we are required by state law (Section 193.072, Florida Statutes) to apply a penalty of 5% per month (up to a maximum of 25%) for late-filed TPP returns, a 15% penalty for unreported property, and a 25% penalty when no return is filed.

Even if a tax return is not timely filed by April 1, we are still required to assess all tangible personal property. We will make our best estimate based on similar equipment and assets owned by other similar businesses. The assessment will also include a 25% penalty for non-filing -- so it is in your best interest to file a timely return every year.

Tangible personal property taxes constitute a lien against the property, and are not a personal obligation of the owner. If you buy tangible personal property during the year, you should obtain a copy of paid tax bills for prior years and the seller's return and make an agreeable proration of the current year's taxes. Most title companies do not search the public records for unpaid tangible personal property taxes. You must report the property at your cost rather than your seller's cost. Please furnish our office with any allocation of purchase price documents, including I.R.S. Form 8594 (Allocation of Purchase Price), if the personal property was acquired with other assets.

Each year, we send a TRIM Notice of proposed property taxes listing your assessment for that year. If you have any questions about the value, we encourage you to call our office at 954.357.6836 to discuss your assessment. If you have information that the appraised value is higher than the market value of your property, we welcome the opportunity to speak with you and review all of the pertinent facts. If, after speaking with us, you are still not satisfied, you have 25 days from the August mailing date of the TRIM Notice to file a petition with the Broward County Value Adjustment Board (VAB). This deadline is always in mid-September of each year. Click here to read more about the VAB appeal process.

Almost every business owner has some personal property to report, even if it is only supplies, rented/leased equipment or fully depreciated/expensed property.

You must file a return for each physical location in Broward County where you have tangible personal property. You will notice that the account numbers are different on each return. Even if you have sold the business or no longer have tangible personal property at a particular location, you must return the form with an explanation.

If you own residential rental property, what would normally be household goods if you were living there such as stoves, refrigerators and furniture becomes taxable Tangible Personal Property which must be reported each year. All Tangible Personal Property must be reported, even if it has been fully depreciated or has been "expensed" on your books.

According to Section 192.001, Florida Statutes, "Tangible Personal Property" means all goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article itself.

Inventory held for resale and household goods for the owner's personal use are exempt from taxation.

While real property is not subject to taxation as Tangible Personal Property, many items such as signs, parking lot bumpers, exterior lighting, alarm systems and leasehold improvements are taxed as personal property.

The comprehensive guidelines for the assessment of Tangible Personal Property are determined by the Florida Legislature and are enforced by the Florida Department of Revenue (DOR). Click here to view the DOR Tangible Personal Property Appraisal Guidelines.

The State of Florida taxes Intangible Personal Property and you must file your intangible return directly with the Department of Revenue by June 30 of each year. All other property held for business use is taxable as Tangible Personal Property.

Any person or entity that owns or possesses Tangible Personal Property located in Florida, as of the January 1 tax assessment date, must file a DR-405 tangible property return with the Property Appraiser in the county where the property is (or was) physically located on the assessment date.

You either filed a return last year or our office believes you have property that should be reported. Please contact our TPP Department at 954.357.6836 if you have any questions.

Florida law requires all property to be assessed annually at market value, unless it is protected by a Homestead Exemption (and the related Save Our Homes cap). A Homestead Exemption applies to specific persons at a specific location. In general, a person by law cannot "inherit" a Homestead Exemption (and Save Our Homes value) when s/he inherits ownership of the property. The only exceptions of specific persons allowed to "inherit" the existing Save Our Homes value are set forth in Section 193.155 (3), Florida Statutes:

A surviving spouse may retain the existing Save Our Homes value -- even if the survivor was not previously on title -- so long as the surviving spouse subsequently files for Homestead;

OR

The person inheriting the property -- or being granted a life estate or beneficial rights under a trust -- was a dependent of the decedent AND was permanently residing on the property at the time of the decendant's death.

In all other instances, the person inheriting the property must file for a new Homestead Exemption and lock in a new Save Our Homes value based upon the current just (market) value of the property in the year in which title was granted to the heir.

Every year, we examine the market in all types of property. We look at income and expense information from income-producing properties. Additionally, we look at construction costs, particularly for properties that don't often sell. This information is used in our Computer Assisted Mass Appraisal (CAMA) system which helps our highly skilled residential and commercial appraisers value your property.

We rely heavily on the forms which are presented to the Broward County Recording Division when deeds are recorded. Those forms tell us whether there was personal property or unusual terms of sale involved with a particular transaction. The documentary stamp tax on deeds only applies to real estate, so buyers and sellers of property should be certain not to stamp the deed for anything other than real estate.

The Florida Constitution requires us to value all property at its "just value." The Florida Supreme Court settled the matter by ruling in the 1965 case of Walter v. Schuler that "just value" is the same as "market value." Market value is the cash amount a hypothetical willing buyer would pay for your property to a hypothetical willing seller on the open market under normal financial conditions (and minus a reasonable cost of sale). Thus, the actions of people who buy and sell property like yours set the value of your property.

IMPORTANT: Due to the limits of our antiquated computer system, we are unable to correctly divide the total assessed value of the entire property between land value and building value. Thus, the internal division of value you see displayed on our property record pages between land and building is largely arbitrary. However, we are confident the total assessed value of the entire real property equals its just value when combined. Florida courts have recognized this as sufficient to meet the just value requirements of state law. (See: Turner v. Bell Chevrolet Inc., 819 So.2d 177, 2002.) Once we complete our transition to a modern Computer-Assisted Mass Appraisal (CAMA) system in 2008-09, this problem should be resolved.

Here's a common story we hear: "My neighbor and I own identical homes. Both were built in the same year. Both sit on identical sized lots. My neighbor bought her house six years ago and I just purchased my home last year. My estimated tax bill for this year is $10,530 -- but my neighbor’s bill is only $6,220. There must be a mistake!"

Unfortunately, we hear this story several times a day. A provision in Florida’s Constitution -- the “Save Our Homes” Amendment -- causes this disparity and confusion. Overwhelmingly adopted by Florida voters, Save Our Homes was intended to prevent homeowners from being taxed out of their homes in the face of rapidly rising real estate values. The Save Our Homes cap limits increases in assessed value of Homesteaded properties to no more than 3% per year -- regardless of how much more the properties increase in market value.

Because of this, Florida law favors owners who stay in their Homesteaded property for many years. The longer you stay and the more your property rises in market value, the more you’ll save. In 2006, the average Broward homeowner with Homestead saved nearly $2,700 in taxes because of Save Our Homes (plus approximately $553 more in tax savings from the $25,000 Homestead Exemption itself). If you purchased your home last year and obtained Homestead for this year, your new assessed value is based upon your sale price and other recent sales. Thus, the market value and assessed value for your property are identical this year. Next year, you’ll likely see the market value climbing at a rate much higher than your assessed value. Your taxes will never drop to the level of your neighbor because of Save Our Homes -- but, when she sells her home, you should see the next buyer paying quite a bit more in taxes than you.

The most recent statistics we have are for 2006. The average market value for a single family residence (non-condominium) was $332,085. The average market value for a condominium unit was $177,847.

This is due to a requirement of Section 192.042, Florida Statutes, which states:

"Improvements or portions not substantially completed on January 1 shall have no value placed thereon. 'Substantially completed' shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed."

Thus, Florida law requires that a building under construction be assigned zero value for tax purposes until the building is substantially completed. Once a building is substantially completed as of the January 1 assessment date, the building value will be added to the tax roll starting in that tax year.

In the case of larger condo and office projects, one structure may be substantially complete prior to the entire project being completed. In those circumstances, just the structure substantially complete as of January 1 will be added to the tax roll then. The value for the remainder of the structures on the same property will be added in the following tax years in which they were deemed substantially complete.

That would depend largely upon the real estate market. In most instances -- and especially with residential properties -- your assessment is based upon market sales of comparable properties in the same or similar neighborhoods. The actions of people who buy and sell properties like yours determine the value of your property. We analyze the sales data to make our best estimate of what a buyer would pay for your property in an arms-length transaction on the open market. Even if you are not looking to sell your property, it still has a market value.

There are three different types of Veteran's Exemptions. With the exception of the $5,000 Veteran's Disability Exemption, a Homestead Exemption is required as a pre-condition for obtaining any of the following additional exemptions:

$5,000 VETERAN'S DISABILITY EXEMPTION. What we need: A copy of your Certificate of Disability from the U.S. Government or the U.S. Department of Veterans Affairs (or its predecessor agency). The disability must be military service-related and incurred during a period of wartime service or by misfortune. The service-related disability must be to a degree of at least 10% before January 1 of this year. The surviving spouse of an eligible disabled veteran may also claim this exemption, provided he/she has not remarried, and the deceased veteran was a Florida permanent resident at the date of death.

ADDITIONAL EXEMPTION FOR COMBAT-WOUNDED FLORIDA DISABLED VETERANS. This exemption provides an additional discount from the amount of property taxes on the homestead of a partially or totally permanently disabled veteran, age 65 or older as of January 1, who was a Florida resident at the time of entering military service, and whose disability was combat-related. Under this new law, a veteran will receive a total exemption from property taxes equal to the percentage of combat-related disability (example: a 60% combat-related disability would exempt 60% of the total value of the homesteaded residence from ad valorem property taxes). Please provide us with documented proof your disability was combat related (i.e., copy of Purple Heart Medal award paperwork), a certificate from the US Government or US Department of Veterans Affairs attesting to the percentage of your permanent disability, and documentary proof you were a Florida resident when you entered the military.

FULL EXEMPTION FOR VETERAN'S SERVICE-CONNECTED TOTAL AND PERMANENT DISABILITY. What we need: A certificate from the US Government or US Department of Veterans Affairs. Any honorably discharged veteran with a service-connected total and permanent disability, surviving spouses of qualifying veterans and spouses of Florida resident veterans who died