FEATURE/You Can Take Some Sting out of Your Property Tax Bill Now, and Start Paying Attention for Next Year.

Business Editors/Real Estate Writers

FEATURE...

MIAMI--(BUSINESS WIRE)--Nov. 12, 2003

Steamed at that huge Florida property tax bill you just got in the mail? So are thousands of other business, investor, and residential taxpayers. If you think the system is arbitrary, unfair and capricious, you probably are right. Still, there's a lot more you can do than just get mad. You can get educated, and get ready.

Just for starters, here are three ways to lower the total amount of ad valorem taxes due.

1) Pay as early as possible to receive a discount, even if you have a 2003 Value Adjustment Board petition pending. You get a 4 percent discount if you mail and postmark your payment on or before Nov. 30. In December, that discount drops to 3 percent; in January 2 percent, February 1 percent. If your VAB petition is successful, you will get a credit or a refund.

2) Apply for the installment plan, which divides your taxes into four increments, payable quarterly. Contact your local Tax Collector for an application. Both applications and then initial tax payments must be received by their respective deadlines.

3) Use the Value Adjustment Board process to remove errors in taxable assessments. Taxpayers who are not familiar with the VAB system should attend 2003 Hearings, now under way, learn how the process works, and prepare for the next cycle, which begins on January 1st. Starting early often is half the battle.

The Value Adjustment Board process is the affordable remedy for taxpayers in Florida and a lot cheaper than suing. What should you know about the VAB? First, remember that assessments are based on appraisal standards modified by "jurisdictional exceptions" in state law. The law is based on the Constitution, implemented primarily in Chapters 193 and 194 of Florida Statutes, interpreted in state appeals court decisions.

Each county is supposed to follow state laws and regulations annually, to insure businesses, investors, and residents are legally assessed at "just value" but not a penny more. Yet, based upon statistics published by the Florida Department of Revenue, errors frequently are found in as many as 40 percent to 50 percent of taxable values appealed around the state, meaning equivalent percentages of tax bills are lowered - but only for petitioners.

Why such high margins of error? The reason is that assessments generally are not specific to individual properties. It's normal to find mistakes in tax rolls. That's where you come in, to state your case at VAB hearings once a year, to seek relief.

So, yes! You can prevail over the assessor - but only if you are educated on how the system works. The first step is learning when and where to pay attention. VAB petitioners should be on guard against any internal manipulations to deny taxpayers their inalienable rights to an "adequate remedy". Here are a few ways local governments try to rig the process in their favor, and how you can protect your constitutional rights and your pocketbook:

-- Assessors urge withdrawals of VAB petitions but do not

disclose that by signing, petitioners lose their civil rights

to any further appeals during the applicable tax year. Watch

out in all 67 counties. Do not withdraw! Instead, state: "I

agree with the revised assessment." That way, you can still

have the option of going to circuit court.

-- Ignoring requirements of state laws, many VABs adopt improper

"made-up" local rules that really slant decisions to favor the

assessor. Also, watch for clerks violating scheduling and

rescheduling statutes. Remember, state statutes, not "local"

rules, govern this process.

-- Deputies attempt to intimidate by uninvited and unlawful

inspections of selected property.

WATCH OUT in Brevard, Charlotte, Collier, Duval, Hillsborough, Indian River, Palm Beach, Pinellas, Seminole, and Volusia. Any suspected abuse of due process should be reported to the Attorney General Charlie Crist, The Capitol, Tallahassee, Florida 32299, or call 850-414-3300.

These are just some of the games VABs play all over Florida. Abuse of the process is legion, and the process is often intimidating and far from transparent.

Yet - as you can see - if you know the process, the VAB can work in your favor to keep your taxable assessments at "just value," lowering your tax bill. But you've got to be well prepared to keep the process honest and protect your rights and your wallet.

For more insights about how your VAB works, and other shenanigans by government officials, log on to http://www.floridapropertytaxappeals.com, produced by Commercial Property Services, Inc. Sheila Anderson, CPS president, a leading authority on the process in Florida, answers questions about Value Adjustment Boards by e-mail at [e-mail]. If you need help with a VAB petition already filed, or want to remove errors before you get your 2004 tax bill, call CPS at 305-871-0017.