This is the "reverse" side of the homestead exemption
application and 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.