Look Back: Florida Bar Tax Section CLE on Florida Property Tax with the Broward County Property Appraiser

Missed the CLE? This recap covers key takeaways—and reminds you to claim your CLE credit before it expires.

A few months ago, the Florida Bar Tax Section hosted a standout installment of its SALT Bridge Series: “Florida Property Tax from the Front Lines.” Moderated by Jeanette Moffa, Chair of the State and Local Tax Division, the panel featured Broward County Property Appraiser Marty Kiar and his General Counsel, Mila Schwartzreich. Together, they gave tax professionals and attorneys a rare inside view of Florida’s property tax system as it actually operates in practice.

If you missed the session or haven’t yet logged your CLE credit—this is your chance to catch up.

What the Property Appraiser’s Office Actually Does

The Property Appraiser opened with a helpful clarification: his office doesn’t send tax bills or set millage rates. That responsibility lies with local taxing authorities. Instead, his team is tasked with determining the just value of every parcel as of January 1 each year and administering all applicable exemptions.

He emphasized that his office is independent, with no stake in the amount of taxes ultimately levied. “We’re numbers nerds,” he joked—more interested in valuation models than politics.

TRIM Notices and Deadlines

Each August, the office mails out TRIM notices showing the current market value, assessed value, exemptions, and proposed taxes. Property owners who believe something is inaccurate—say, an overvaluation or a missing exemption—must act quickly.

Appeals must be filed by mid-September, but the office encourages early contact. Corrections can often be made without the need for a formal petition if addressed in time.

Homestead and Save Our Homes

The homestead exemption provides up to $50,000 in relief on a primary residence and activates the Save Our Homes (SOH) cap, which limits assessed value increases to 3% annually or the Consumer Price Index (whichever is lower).

The Property Appraiser explained that this cap can lead to dramatic long-term savings. He gave the example of a homeowner whose market value had reached $900,000 while their assessed value remained under $250,000, thanks to years of protection.

Portability: Don’t Leave Money Behind

Portability allows homeowners to carry their accumulated SOH cap to a new homestead. The application must be filed within two tax roll years, and failure to apply timely is one of the most common mistakes his office sees.

To help, the office offers a portability estimator tool and clear online filing instructions. One real-world example shared during the CLE involved a family that saved more than $10,000 a year in taxes by transferring their SOH savings when relocating from Weston to Fort Lauderdale.

Legal Pitfalls and How to Avoid Them

The General Counsel emphasized that the homestead exemption is more than a benefit—it’s a constitutional right. But she warned that legal missteps can inadvertently void that protection.

Common issues include:

• Incorrect or incomplete vesting language (e.g., missing “JTWROS” for joint tenancies)
• Transfers to LLCs or trusts that change ownership status
• Use of remote notaries or Zoom closings that don’t meet Florida standards
• Omission of statutorily required notarial language confirming ID verification

She cited a case where a notary conducting a fast-food restaurant closing flagged inconsistencies that ultimately helped uncover a fraudulent deed.

Deed Fraud and the Owner Alert System

South Florida has become ground zero for deed fraud, and Broward is no exception. Criminals forge signatures on quitclaim deeds to steal homes outright.

In response, the Property Appraiser launched Owner Alert, a free service that notifies owners when a deed is recorded against their property. Over 300,000 people have enrolled, and the program has helped detect fraud in real time.

The office also participates in a regional fraud task force involving the Department of Revenue, law enforcement, and prosecutors. Their efforts have led to several convictions and continue to expand.

Rental Use: A Hidden Homestead Hazard

Renting out a homesteaded property can cause loss of exemption. The General Counsel clarified the statutory rule:

• Renting more than 30 days a year for two consecutive years, or
• Renting more than six months in a single year

…can lead to automatic revocation of homestead status.

In some cases, the exemption can be prorated if only a portion of the home is rented. But full rentals are a red flag, and owners must tread carefully.

Constitutional Amendment 5

The CLE also briefly covered Amendment 5, a 2024 constitutional change that indexed the second $25,000 homestead exemption to inflation. While the impact will be gradual, it’s a win for long-term homeowners.

Practitioner Takeaways

Attorneys, CPAs, and advisors should keep the following in mind:

• File exemptions and portability applications on time
• Review all deeds carefully, especially for vesting and notarization
• Warn clients about renting their homestead
• Encourage Owner Alert enrollment
• Understand that transfers to LLCs—even wholly owned—can void homestead status

CLE Credit Reminder

If you attended this CLE, don’t forget to log your credit before it expires. The session offered credits in city, county, state/federal, administrative law, and Florida Bar Tax Section categories.

Want More?

This recap draws on the CLE and supporting insights from Moffa Tax Law’s coverage, which offers additional context and examples for Florida property tax advisors. Or you can watch the complete CLE on YouTube.