NEWS & INSIGHTS
Florida Property Tax Law: Insights from the Broward County Property Appraiser’s Office
On May 14, 2025, the Florida Bar Tax Section’s SALT Bridge Series hosted a special session featuring Martin “Marty” Kiar, Broward County Property Appraiser, and Mila Schwartzreich, General Counsel and Director of Administration. The session was moderated by Jeanette Moffa, a Florida state and local tax attorney at Moffa Tax Law.
The virtual event offered a rare opportunity for attorneys, CPAs, and government professionals to hear directly from Broward County’s top property tax officials about the current landscape of Florida property assessment, homestead issues, and emerging legal trends.
Behind the Scenes with the Broward County Property Appraiser
Mr. Kiar and Ms. Schwartzreich provided an in-depth look into the operations of the Broward County Property Appraiser’s Office (BCPA), highlighting its proactive fraud prevention tools, community outreach programs, and practical guidance for property owners and advisors. Their insights helped demystify common challenges surrounding:
- Homestead exemptions and loss of benefits after title transfers to LLCs or family members
- Deed drafting pitfalls, including tenancy errors and survivorship language issues
- Nonprofit, religious, and veteran exemption applications
- Owner Alert, a free fraud detection tool to notify property owners of title changes
Legislative and Legal Developments Affecting Property Taxes
The panel also explored several critical legal updates, including:
- S and A Property Investment Services, LLC v. Garcia, 360 So.3d 432 (Fla. 3d DCA 2023): A reminder that transfers from individuals to entities—even for estate planning—can result in reassessment.
- City of Gulf Breeze v. Brown, 397 So. 3d 1009 (Fla. 2024) Q2 – FL SCt – City of Gulf Breeze: A pivotal case involving exemptions on public-use land managed by private entities.
- Amendment 5 (2024): Automatically increasing the $25,000 second homestead exemption by inflation, offering modest relief with no new application required.
Meet the Panel
Martin “Marty” Kiar currently serves as Broward County Property Appraiser. A lifelong Broward County resident, Kiar previously served in the Florida House of Representatives and as Mayor of Broward County before taking office as Property Appraiser in 2017. He is a graduate of Palm Beach Atlantic University and Nova Southeastern University School of Law.
Mila K. Schwartzreich is General Counsel and Director of Administration for the BCPA. She oversees all legal matters related to property tax exemptions, value disputes, and fraud investigations. Prior to joining the BCPA, she served in the Broward Sheriff’s Office and began her legal career as a public defender.
Jeanette Moffa is a Florida tax attorney focusing on state and local tax planning, controversy, and litigation. She authors the CCH Treatise on Sales and Use Tax and serves on the leadership of both the Florida Bar Tax Section and the ABA SALT Committee. She also publishes a practitioner-focused newsletter, The SALTy Orange.
A Conversation that Crosses Sectors
As moderator, Jeanette Moffa helped facilitate dialogue between government officials and the private tax community, bringing thoughtful questions and context to a complex topic. With a practice focused on Florida sales and property tax controversy and litigation, her moderation helped ensure that key issues were addressed from both legal and practical perspectives.
The session underscored the importance of collaboration between government offices and private-sector advisors. Understanding how local property appraisers operate—and how title changes or exemption filings can trigger reassessments—is essential for tax attorneys, estate planners, and real estate professionals alike.
Stay Connected
To stay informed on Florida property tax law, homestead exemption rules, and audit defense strategies, follow Moffa Tax Law and subscribe to The SALTy Orange—a Florida state and local tax newsletter written by attorney Jeanette Moffa for tax professionals, CPAs, and advisors navigating property tax compliance and litigation.
© 2025 Jeanette Moffa. All Rights Reserved.
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Jeanette Moffa, Esq.
(954) 800-4138
[email protected]
Jeanette Moffa is a Partner in the Fort Lauderdale office of Moffa, Sutton, & Donnini. She focuses her practice in Florida state and local tax. Jeanette provides SALT planning and consulting as part of her practice, addressing issues such as nexus and taxability, including exemptions, inclusions, and exclusions of transactions from the tax base. In addition, she handles tax controversy, working with state and local agencies in resolution of assessment and refund cases. She also litigates state and local tax and administrative law issues.
