When you purchased your home this year, you inherited the seller's exemption status for the current tax year. Please review your closing statement, as the seller likely gave you a deduction for the seller's pro rata share of the current year taxes. Because of that, you will be responsible for payment of the entire tax when it arrives in November. Next year, your home will be reassessed based upon your purchase price this (and the sale prices this year of other qualified market sales in your neighborhood). Finally, remember that you will need to file for a homestead exemption on the property for next year as the seller's exemptions will automatically be removed at the end of this year.

Note: The Home-Buyer's Tax Estimator on our website will give you a rough estimate of the property taxes on your home for the tax year immediately AFTER you purchased it.

Florida law sets January 1 as the assessment date each year for determining both value and exemption eligibility. While January 1, 2009 is the date used for setting your assessed value for the August 2009 TRIM Notice and November 2009 tax bill, the 2009 value was based upon the market value for similar properties in the same or comparable subdivisions during January 2, 2008 - January 1, 2009 (with the greatest weight given to sales from the final quarter of the year). Any 2009 drop in market values will be reflected on your 2010 assessment and tax bill. Likewise, in a year when values increase, those increases will not be reflected until the tax bill the following year.

If you purchase a property in a foreclosure, your actual purchase price may not reflect the just (market) value used for determining your taxes. The Florida Department of Revenue (DOR) issued an advisory opinion that foreclosures generally should not be used for assessment purposes -- but Property Appraisers may qualify a foreclosure sale if the property was listed for sale on the MLS open market and the property is in normal/good condition. Tax Year 2009 was the first time in which DOR allowed foreclosure sales to be qualified in determining assessments. We believe -- and DOR agrees -- those MLS-listed foreclosure sales are arm's length "normal market condition" sales under the current recessionary economic conditions and reflect market values. We also qualify short sales, using the same criteria as we do for foreclosures. Regardless of your purchase price, assessments in Florida are done a year in arrears. This means your 2009 assessment was be based on the sales in your neighborhood (excluding non-arm's length transactions and other "disqualified" transfers) between January 2, 2008 and January 1, 2009. Any drop in sale prices between January 2, 2009 to January 1, 2010 will be reflected on your 2010 assessment.

Under Florida law, a homestead "recapture" rule may cause some taxable values to rise even when the overall market value dropped from last year. If you are Homesteaded and your "Save Our Homes" (SOH) value is less than the market value as of January 1, Florida Administrative Code Rule 12D-8.0062(5) explicitly orders our office to increase your overall assessed value each year (up to the 3% annual cap level) until it eventually reaches the same amount as the market value. Click here to view the applicable law. Although the Department of Revenue set this year’s SOH cap rate at 1/10 of 1% -- meaning your Homesteaded assessed value will be almost unchanged from last year -- you will likely not experience any noticeable decline in taxes even though your market value dropped. Roughly 261,000 Broward homeowners will experience the recapture effects of this law -- mostly owners who purchased and homesteaded their properties before 2003. Talk to your State Senator and Representative if you believe this recapture provision should be amended or repealed.

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.

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.

Per Section 192.042, Florida Statutes, all property in the state is reassessed every year. Also, Florida law sets that assessments are done a year in arrears with January 1 being the statutory date for determining the annual assessment (i.e., what the property was worth as of 1/1/09). This means your 2009 assessment -- the amount used for your November 2009 tax bill -- is based on the qualified sales in your neighborhood (excluding non-arm's length transactions, etc.) between January 2, 2008 and January 1, 2009. Any drop in value after January 1, 2009, will be reflected in your 2010 assessment.

The Legislature adopted Section 193.1556, Florida Statutes, in 2008 in response to the voter passage of the constitutional amendment which granted a 10% annual assessment increase cap to all non-homesteaded property. A change in ownership requires the assessment to be reset to full market value. No separate notice to the Property Appraiser is required when a deed is recorded. However, if the transfer is one without any deed (i.e., the private sale of controlling interest in a business owning such property), then the new owner must give written notice to the Property Appraiser. Click here to view the Department of Revenue's proposed DR-430 Notice Form. This notice requirement ONLY applies to non-homesteaded properties.

As has been extensively reported in the news, some homes constructed in Broward within the past few years contain contaminated Chinese drywall. This drywall -- over time -- emits sulfur odors and seemingly causes visible corrosion to copper pipes and air conditioner evaporator coils. However, until a homeowner contacts our office to notify us, we have no way of independently identifying which homes contain contaminated Chinese drywall. These drywall problems seriously impact the value of these homes. To ensure fair assessments for these damaged properties, we will reduce the building value by 50% -- subject to the owners providing us with sufficient documentation of the condition and agreeing to this resolution for the 2009 assessment. The documentation we are seeking includes:

• Letters from the property owner's builder/developer confirming the presence of contaminated Chinese Drywall within the residence; and
• Inspection reports performed by an independent inspection company OR an inspection report completed by the builder's inspection company OR an insurance company inspection reports; and
• Photos of the damage; and
• Insurance company's claim determination letter (which, in all cases we've seen to date, is a denial letter) referencing the cause of the denial as a building defect of Chinese drywall; and, if applicable,
• Proof of a filed law suit claiming damage caused by Chinese drywall OR with WCI-built homes, asserting legal claims made in WCI's bankruptcy case stating Chinese drywall as reason for the claim. Note: Typically, filed lawsuits contain additional information such as inspection reports and some of the other above items.

To request an assessment reduction, please contact our Residential Department Manager Bob Zbikowski or at 954.357.5880 to notify us if your home has documented Chinese drywall issues.

As for Homestead-related issues, we are treating the drywall damage issue similar to hurricane damage. The owners can maintain their homestead while they move out and rebuild. Please contact our Customer Service Division if you plan to do this so we can keep your exemption intact.

Finally, we'd note the State of Florida maintains a website containing some very useful Chinese drywall resources and news. Click here to view the site.

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.

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.

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.

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.

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).

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.)

The "Effective Year Built" (or "effective age") is the age of the building, adjusted for significant renovations or neglect. For example if a home was built in 1983 and updated several years later with new kitchens and baths, and was well cared for, the effective age might be adjustd to 1990. Or, if the 1983 home had been badly neglected to the extent it was in much worse condition than other homes built at the same time, it might have an effective age adjusted to 1975.

Number of foreclosures recorded by year:

2004: 780
2005: 361
2006: 516
2007: 3,616
2008: 10,149

Number of foreclosures recorded by month (as of October 2009):

01/2008: 550
02/2008: 482
03/2008: 572
04/2008: 1,055
05/2008: 877
06/2008: 995
07/2008: 1,166
08/2008: 1,001
09/2008: 1,044
10/2008: 951
11/2008: 796
12/2008: 660
01/2009: 765
02/2009: 944
03/2009: 845
04/2009: 748
05/2009: 1,047
06/2009: 1,533
07/2009: 1,212
08/2009: 1,551
09/2009: 1,347

Number of foreclosures recorded by city:

2008 foreclosures
2009 foreclosures

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, lis pendens, 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.)

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).

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

Generally, the answer is no. Section 196.061, Florida Statutes, says that rental of a dwelling previously claimed to be a homestead for tax purposes "shall constitute the abandonment of said dwelling as a homestead." If the rental begins after January 1 of a year (regardless of the shortness of the rental period) and there is a rental covering ANY part of the next consecutive year, that is an abandonment of the homestead under the law as of the second year. A seasonal rental (February-March) in two consecutive year would disqualify the property for homestead. Likewise, a one-time rental from December-February would also disqualify the property as it would involve portions of two consecutive years.

The only individuals allowed under the law to rent out a homesteaded property while retaining the exemption are active duty military personnel. Simply provide us with a copy of your military orders and we'll keep your exemption intact. Note: State law formerly extended these rights to other federal employees (FBI, DEA, civilian DOD, congressional employees, etc.) on duty assignments outside of Florida -- but that law was changed in the late 1960s during the Vietnam War to limit this rental option only to active duty military. The Legislature felt this was appropriate because active duty military personnel do not have the option of quitting the job and staying at home -- versus all others who have the option of resigning their positions.

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. However, with Florida's "portability" law (see below), homesteaded owners may move their Save Our Homes benefit from one homestead to the next.

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. But, if the former owner applies for portability onto another Florida property this year, the homestead may come off in the year in which you purchased it. Additionally, please note that 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 $50,000 Homestead Exemption on property taxes on a primary residence. This type of "homestead" is covered by Chapter 196, Florida Statutes. However, our office is not involved with any of the debtor/creditor protection rights provided by Chapter 222 (beyond processing the applications for the property tax Homestead Exemption).

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.

In 2008, Florida voters approved a constitutional amendment which increased the Homestead Exemption to $50,000. This law is a bit complicated for a few reasons.

1. The first $25,000 of the exemption applies to all taxing authorities, and to first $25,000 of you property's assessed value.

2. The second $25,000 exemption does NOT apply to school portion of your tax bill. The school budget -- at roughly 37% of the entire property tax bill -- makes up the single largest portion of your tax bill.

3. The second $25,000 of the exemption only applies to the portion of assessed value between $50,000 - 75,000. This means you will not receive the full benefit of the second $25,000 if your property is assessed at less than $75,000. And -- if your property is assessed at less than $50,000 -- you will not receive any additional savings from this second $25,000 exemption.

The bottom line: An eligible Broward County property owner with a property assessed at $75,000+ will save anywhere from $686 to $1,015 (depending upon your city's millage rate) in taxes due to the $50,000 Homestead Exemption.

An eligible Broward County property owner in 2009 saved anywhere from $661 to $998 (depending upon the millage rates in your city) in taxes due to the Homestead Exemption. In 2009, the average Broward homeowner with Homestead also saved an additional $1,012 in taxes because of the Save Our Homes benefit. Additionally -- once the real estate market rebounds -- all Homesteaded properties will benefit from the "Save Our Homes" 3% tax assessment cap that automatically comes with the Homestead Exemption (starting in the year after you first obtain homestead). The SOH cap limits assessment increases during years of rising market values.

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. Roughly 261,000 Broward homeowners will unfortunately experience the recapture effects of this law in 2009, 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.

You are entitled to a $50,000 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 Florida Department of Revenue (DOR) makes this statutory determination each January. Click here to view the DOR website page setting the annual SOH rates for each year since 1995. For 2009, the SOH increase will be only 0.1%.

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. In 2008, voters adopted a constitutional amendment which increased the Homestead Exemption to $50,000 (but the second $25,000 does not apply to all taxing authorities and only applies to the portion of assessed value between $50,000-75,000 -- meaning you will not receive the full benefit of the second $25,000 if your property is assessed at less than $75,000). The 2008 amendment also created the "portability" right to move the Save Our Homes benefit from one homestead to the next.

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.

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.)

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.

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.)

Use the PROPERTY SEARCH menu option at the top of our website (right under Lori's picture) ... or click here. You may search property records by owner last name, address, legal subdivision name, or property ID number.

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 1/2 INT
JONES,MARY

The "1/2 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 "1/2 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 by 2010, 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.

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.

No, your deadline to transfer your Portability to a new Homestead property is not 2 years from the date you sell, or no longer reside at, your previous Homestead property. Your deadline to transfer your Portability value is based upon obtaining a new Homestead Exemption for one of the following 2 tax-years. The amount of time you will have to do this, will depend on when you sell or move from your previous Homestead property.

From whichever tax-year you "abandon" your previous Homestead Exemption (by selling, or no longer residing at the property), you must then be approved for a new homestead exemption on another property for one of the two immediately following tax-years, to transfer a Portability value. Note: to obtain a homestead exemption you must actually reside in that property on January 1st of the year you apply for the exemption. Therefore, your "2 years" is limited by both the January 1st requirement for your new homestead exemption, and by the date you sell or move from your previous property.

As a general rule: If you sell or move from your previous Homestead property in January, you will have up to 23 months to obtain a new Homestead Exemption and transfer your Portability value. However, if you were to sell or move from the previous property in December, you would have only up to 12 months to obtain a new homestead exemption and transfer your portability value. Important: You must file for and obtain homestead on the new property in order to qualify for moving your portability benefit.

Example: You sell a property with homestead exemption in July, 2008. Therefore, 2008 is the year you abandoned the homestead exemption on the previous homesteaded property. You may then transfer any portability value from this property to a new 2009 or 2010 homestead exemption on another property. Because you must occupy this new property by January 1 of either 2009 or 2010 to receive a homestead exemption for one of those tax years, you will have -– at the very latest -– until January 1, 2010, to purchase and occupy a new homestead property. As you sold the previous homestead property in July, 2008, you will have, at the most, only 16 months to obtain your new Homestead Exemption and transfer your Portability value.

Downsizing occurs where your New Homestead Property has a lower Just (Market) Value than your Previous Homestead property's Just Value from the last year you held a Homestead exemption there. When you downsize, you transfer a "portability factor", which is a multiplier used to determine the portability deduction from your new Homestead property's Just Value. To determine your Portability factor: first, deduct your Save Our Homes Value from your Just Value for the last year you held a Homestead exemption on the Previous Homestead property - this is your Homestead assessment difference; second, divide the assessment difference by the Just Value of the Previous Homestead property – the result is your Portability factor. Your Portability factor is then multiplied by the Just Value of your New Homestead property to determine your actual Portability value that will be deducted from the new property's Just Value. You may use the portability calculator at the top of any property record page to see an estimate of how this would work -- or use our generic portability calculator to get a general idea of the numbers. However, we suggest you use the calculator linked at the top of the specific property to are interested in to get a more accurate estimate.

Upsizing occurs where your New Homestead Property has an equal or greater Just (Market) Value than your Previous Homestead property’s Just Value from the last year you held a Homestead exemption there. When you upsize, you transfer the full Portability value (up to $500,000) from your Previous Homestead property. To determine your Portability value from your Previous Homestead property: deduct your Save Our Homes Value from your Just Value for the last year you held a Homestead exemption on the Previous Homestead property – this is your "Homestead Assessment Difference", or your Portability value. Your Portability value then transfers to your New Homestead property, where it is deducted from the new property’s Just Value, thereby lowering the new property’s assessed value. You may use the portability calculator at the top of any property record page to see an estimate of how this would work -- or use our generic portability calculator to get a general idea of the numbers. However, we suggest you use the calculator linked at the top of the specific property to are interested in to get a more accurate estimate.

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 established within two years of the abandonment of Homestead at the previously Homesteaded property. Owners of Homesteaded properties sold (or "abandoned as homestead") after January 1, 2007, are eligible to move their SOH savings to a newly purchased property so long as the owner obtains homestead on the new property within the strict period allowed by law (see above). 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 for 2008 or 2009, 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). Important: You must also submit an application for a new homestead exemption on your new property.

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.

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".

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.

Refinancing a property does not cause it to be reassessed, nor does it re-set an existing Save Our Homes cap. However, keep in mind that ALL property is Florida is reassessed EVERY year -- regardless of whether it sells -- per Section 192.042, Florida Statutes. The reassessment value is based upon all of the qualified sales for like properties in the same or similar areas. A homesteaded property with Save Our Homes protection is also reassessed every year, in that the just (market) value will change -- although the taxable assessment cannot rise by more than 3% a year due to the Save Our Homes law.

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, there are two convenient ways you can view all sales since January 2007 in any subdivision or condo. To view a list of all sales, simply look up a property and scroll down to the Sales History section on the page. Click the blue Search Subdivision Sales link to display all the sales.

The other option -- if you prefer a more visual approach -- is to use our VIEW MAP feature on the property record pages. Click on the VIEW MAP button at the top of the property record page. Once you reach the aerial for your chosen property, on the left side of the picture simply change the drop-box reading "No Sales" to "2009 Sales" and all 2009 sales will light up on the map. The 2008 and 2007 sales are also available with this map feature.

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.

Section 193.155(1), Florida Statutes, sets forth that beginning in 1995, or the year after the property first receives homestead exemption, an annual increase in assessment shall not exceed the lower of the following: (1) three percent of the assessed value of the property for the prior year; or (2) the percentage change in the Consumer Price Index (CPI) for all urban consumers, US city average for the preceding calendar year as initially reported by the US Department of Labor, Bureau of Labor Statistics. The Florida Department of Revenue (DOR) makes this statutory determination each January. Click here to view the DOR website page setting the annual SOH rates for each year since 1995. For 2009, the SOH increase will be only 0.1%.

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 (2008) not exceeding $25,873 (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.

There are currently 9,782 subdivisions in Broward County (as of September 2008).

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. If you do not have any Save Our Homes savings to move to your new property, simply click here and follow the easy instructions. However, if you have Save Our Homes savings to move to your new property due to portability, you should instead use our portability calculator. Both these calculators probably skew slightly high in most circumstances with the estimated amount -- but that conservative figure will better help with your mortgage planning. Note: Neither of these calculators include any amount for the non-ad valorem fees on your property that the city or local taxing districts charge, so be sure to add roughly $100-350 to the total for single-family residential properties to get a more accurate total. You can see the non-ad valorem fees for a specific property by viewing the online TRIM notice for the most recent year.

Generally, in typical real estate transactions, the seller is responsible for a pro rata share of the property taxes for the year in which the property is sold. In most circumstances, the closing statement apportioning property taxes is calculated using the amount of last year's total taxes. This is not particularly accurate, as both assessed values and tax rates change from year-to-year. For the current year, the buyer will inherit the exemption status of the seller at the time of sale. For example, if the property had a homestead exemption at the time of purchase, that exemption and the Save Our Home assessed value will remain on the property for the current tax year. The exemptions, if any, will automatically expire at the end of the year in which the property was sold -- so be sure to quickly apply for exemptions (if you are eligible) on your new home.

Read your closing statement carefully BEFORE completing the closing transaction. The closing statement will give the buyer a credit for the seller's pro rata share of the current year taxes (note: these are not actually paid in cash to the buyer -- nor paid in taxes to the County in advance -- but are deducted from the amount the buyer must pay to the seller at closing). The buyer is responsible for paying the ENTIRE current year tax bill when the Revenue Collector mails it in November. Next year, we will reassess your property at approximately 85% of your purchase price. We will then deduct from your assessment any new exemptions you have applied for and been approved for on the new home.

The New Homebuyer's Tax Calculator on our website gives you an estimate of your taxes for next year based on the tax rates of LAST YEAR -- so these numbers will certainly change before you receive the tax bill in November of next year. We only learn the proposed new (current year) tax rates in August of each year, shortly before the TRIM Notices of Proposed Taxes are mailed to owners. We simply have no way of knowing or estimating the tax rates for next year as our office does not set the tax rates or collect the taxes. Those rates are set by the County and City Commission, the School Board, Hospital District, and other taxing boards.

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. Roughly 261,000 Broward homeowners will unfortunately experience the recapture effects of this law in 2009, 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.

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.

"... 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 frequently hear this from owners. 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 -- during years of rising values -- 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.

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 know your timeshare name and your unit number, you can now use our new search function to find your Parcel ID number. Click on the TIMESHARE search button and you will be taken to a complete list of all the timeshare developments in Broward County. Clicking on the blue number to the left of your timeshare's name will reveal a list of all units in your development. Find the unit number on the right hand side that matches your unit number. The Parcel ID you are looking for will be on the left side in blue and is a clickable link to the Property Card for this unit (Folio number, Parcel ID number and Property ID all refer to the same thing).

Don't have an assigned unit number? Think you only have points? Can't find your unit listed? If your unit number was assigned at the time of purchase, you should be able to locate it on your deed in the Broward County Public Records by following the directions here. Once located, you can then use the TIMESHARE search directions above to locate your Folio number. NOTE: If you've never had a specific unit number assigned, or if you've only been assigned points, or if your building's address does not appear in our records, please contact your time share management company directly to determine which unit they have assigned to you. Once the unit number is known, you can follow the directions above to find the Parcel ID.

For timeshares recorded in 1978 or later, click here to visit the Broward County Recording Division website. For deeds recorded prior to 1978, you may have to visit the Broward County Records Division in person. Call them at 954.831.4000 for more information about researching pre-1978 deeds.

Once on the Records search screen, type your name (example: Smith,Jane) in the "Name" field as it would have appeared on your deed. You can use a partial name search, if you are not sure if you used middle initials, etc. In the "Document Search" field, type "AGR" (this stands for Agreement, and is how the Interval Deed -- a special kind of timeshare deed -- is identified on the County Records website). Leave the date fields as you find them and then click the "Search Records" button.

The result will be a list which includes all timeshares sold to anyone with a name like yours (if your name does not appear and you have a co-buyer on the deed, try searching by his/her last name instead). Sort through the list to find your document, then click on the link to reveal the deed. When you find your unit number, simply follow the timeshare search directions here to find your Parcel ID.

Timeshares are not updated in the Broward County Property Appraiser's system by individual ownership names -- unlike individual condominium unit owners -- so locating individual Folio/Parcel ID numbers can be challenging. Also keep in mind there typically are 51 (or more) owners of each timeshare unit, and the units are not always assigned at the time the weeks are first purchased. Often there isn't even an actual week or unit assigned at all in the deed or purchase agreement. Rather, the document may award a quantity of points which represents the option of choosing a different week and/or unit each year.

Florida Statutes require us to bill timeshares as if there were only one owner of each unit. That law means the management company gets the tax bill each year, and not the individual owners. For this reason, the management company is listed as the "owner" in our online records. We do not record or track who owns each individual week, so you will not find your name in our property records.

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 $30, 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. If your total tangible personal property is worth under $25,000 -- the amount exempted by law -- your initial TPP tax return is also treated as your application for exemption. Thus, by filing, you are automatically applying to have the first $25,000 of your TPP items be exempt from taxation.

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.

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 showing a total TPP value in excess of $25,000 or our office believes you have property that should be reported. Please contact our TPP Division at 954.357.6836 if you have any questions.

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.

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 2009, the average Broward homeowner with Homestead saved $1,012 in taxes because of Save Our Homes (plus between $661 to $998 -- depending upon the millage rates in your city -- in additional tax savings from the $50,000 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. Once market values start increasing again, you’ll likely see the market value climbing at a rate much higher than your SOH-protected assessed value. Your taxes will likely 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 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.

The most recent statistics we have are for 2008. The average market value for a single family residence (non-condominium) was $328,090. The average market value for a condominium unit was $169,917.

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 from service-connected causes while on active duty as a member of the US Armed forces are entitled to an exemption on real estate used and owned as a homestead.

FULL EXEMPTION FOR TOTALLY AND PERMANENTLY DISABLED PERSONS. What we need: A certificate from two licensed doctors of this state or a certificate from the US Department of Veterans Affairs. To be entitled to this exemption, you must be a (1) quadriplegic or (2) paraplegic, hemiplegic or other totally and permanently disabled person who must use a wheelchair for mobility or who is legally blind. For persons entitled to this exemption under number two (2) above, the prior year (2007) gross income of all persons residing in or upon the homestead shall not exceed $24,289. This amount is adjusted annually and a statement of gross income must accompany the application.

For more information, please contact us at 954.357.6830.

The website is updated weekly: every Friday night at midnight.

Actually, it is NOT our office displaying the Social Security Number (SSN) you saw online on your deed -- even though you followed a link from our website to view the deed -- because the website displaying your deed is NOT affiliated with the Property Appraiser's Office. The website displaying your deed is operated by the Broward County Records Division (954.831.4000). To have County Records remove your SSN from the displayed documents, please click here to request they remove your SSN and other protected information.

A Homestead Exemption is required as a pre-condition for obtaining the $500 widow/widower exemption. To obtain this exemption, simply provide us with a copy of your spouse's death certificate, newspaper obituary or memorial card. This exemption saves a person roughly $10 each year in taxes.