This section must be read before printing and completing the "Department of Revenue Original
Application for Ad Valorem Tax Exemption" application.
(Please print this page for reference)
This application must be filed with the Property Appraiser on or before March 1.
The information contained in this application will be provided to the Department
of Revenue and may also be provided to any state in which the applicant has previously
resided. Social Security Numbers will remain confidential pursuant to 193.074 Florida
Statutes.
Notice: A tax lien can be imposed on your property pursuant to 196.161, Florida
Statutes.
Section 196.161(1) provides:
(1)(a)"When the estate of any person is being probated or administered in another
state under an allegation that such person was a resident of that state and the
estate of such person contains real property situate in this state upon which homestead
exemption has been allowed pursuant to s. 196.161(1) for any year or years within
10 years immediately prior to the death of the deceased, then within 3 years after
the death of such person the property appraiser of the county where the real property
is located shall, upon knowledge of such fact, record a notice of tax lien against
the property among the public records of that county, and the property shall be
subject to the payment of all taxes exempt thereunder, a penalty of 50 percent of
the unpaid taxes for each year, plus 15 percent interest per year, unless the circuit
court having jurisdiction over the ancillary administration in this state, determines
that the decedent was a permanent resident of this state during the year or years
an exemption was allowed, whereupon the lien shall not be filed or, if filed, shall
be canceled of record by the property appraiser of the county where the real estate
is located.
(b) In addition, upon determination by the property appraiser that for any year
or years within the prior 10 years a person who was not entitled to a homestead
exemption was granted a homestead exemption from ad valorem taxes, it shall be the
duty of the property appraiser making such determination to serve upon the owner
a notice of intent to record in the public records of the county a notice of tax
lien against any property owned by that person in the county, and such property
shall be identified in the notice of tax lien. Such property which is situated in
this state shall be subject to the taxes exempted thereby, plus a penalty of 50
percent of the unpaid taxes for each year and 15 percent interest per annum. However,
if a homestead exemption is improperly granted as a result of a clerical mistake
or omission by the property appraiser, the person improperly receiving the exemption
shall not be assessed penalty and interest. Before any such lien may be filed, the
owner so notified must be given 30 days to pay the taxes, penalties, and interest.