On Thursday, July 1, 2010, in accordance with Florida law, my Office released the 2010 Certification of Taxable Value to each of Miami-Dade County's taxing authorities, including County Government, the School Board and municipalities.

Last month, I released the June 1st Estimate to the taxing authorities, which allowed them to begin the process of preparing their 2010-2011 budgets.

The July 1st taxable values reaffirm what the June 1st Estimate had shown; property values in Miami-Dade continued to fall for the third straight year.  Some municipalities experienced sharper declines than others, but the figures confirm a difficult budget year ahead for our local governments.

The continuing decline in property values over the past three years is the sharpest I have seen in my more than thirty-five years as a certified appraiser and realtor.  In 2008 and 2009, a significant amount of new construction helped offset the drop in values for existing properties.  However, this year's new construction value declined by almost $6 billion.

Be assured that my Office is both mindful and sympathetic to the challenge this situation poses for local governments.  They have the unenviable task of funding services for constituents in a situation where their tax base has declined significantly.  However, this cannot influence the Property Appraiser when determining property values.

My Office is charged with accurately assessing the market value of all properties in Miami-Dade County and applying the exemptions to which property owners are entitled.  That was my campaign promise to you, the constituents of Miami-Dade County, and that is what my Office has done and will continue to do.

As local governments, the School Board and other taxing authorities set tax rates (millages) that will allow them to fund essential services throughout our community, they will be faced with the challenge of balancing key services with an already over-burdened property owner.

I encourage you to participate in the upcoming budget hearings.  The date and time of each individual budget hearing will be included in the Notice of Proposed Property Taxes being mailed to each property owner on August 24th.

The Florida Legislature has passed a law, House Bill 965 allowing County Property Appraisers to assess buildings with defective imported drywall at zero dollars. This means the owners of these homes will pay no taxes on the buildings, while they are being repaired. They will, however, be responsible for paying the taxes on the land and on any extra features such as pools and patios.

Although aspects of House Bill 965 are still being clarified by the Florida Department of Revenue, the Miami-Dade Property Appraiser’s Office is implementing this ‘zero assessment policy’ for the 2010 tax roll.

Homeowners with defective drywall must visit the Office of the Property Appraiser and present documented evidence of these conditions. Such documentation could include a report by a professional engineer, building inspector or environmental scientist. Insurance claims can also be used to substantiate your case.

To learn about the signs of defective drywall, about the investigations into the problem and to sign up for e-mail updates, homeowners are encouraged to visit the website of the US Consumer Product Safety Commission at http://www.cpsc.gov/info/drywall/faqs.html  or http://www.cpsc.gov/info/drywall/index.html or to telephone the agency at 800.638.2772.

• Providing courtesy exemption applications to new homeowners. 
• Providing renewal senior exemption applications to qualified seniors.
• Operating special satellite offices located throughout the county during January and February, including special Saturday hours.

While application forms for all property tax benefits have always been available on our website, we added an online filing feature, which allows property owners to apply online for homestead exemption and portability. The website has now been configured to allow early 2011exemption applications.

File a late 2010 Application

Did you own and reside on your property as of January 1, 2010?  If you qualify for the exemption and have good cause for filing late, file your late application online.  You may not have to pay the $15 late petition fee.

Pre-File a 2011 Application

Purchased and moved into your property after January 1, 2010? Pre File your 2011 Application now.

You can also file all exemption applications in person at either of the following offices

Stephen P. Clark Government Center (downtown Miami)
111 NW First Street   7th Floor
Miami Florida 33128-1984

South Dade Government Center
10710 SW 211 Street   2nd Floor
Cutler Ridge 33189-2834

See:   Homestead Exemption qualifications. 
Pedro J. Garcia
………………..………………………….
Miami-Dade County Property Appraiser

Florida Law requires all properties in the State to be re-assessed as of January 1st every year.  It is important for property owners to understand that annual re-assessments prepared every January 1st are based on qualified sales in your neighborhood (market area) from January 2nd of the previous year through January 1st of the current year, excluding non-arm's-length transactions or other disqualified transfers or sales.

If you purchased a foreclosed property, your actual purchase price may not reflect the market value for assessment purposes.  The Florida Department of Revenue issued an advisory stating that property appraisers may use qualified foreclosure sales data, provided the properties were on the Multiple Listing Service (MLS) or other open market listings and in normal/good physical condition.

With the real estate industry continuing to experience difficult economic conditions, property appraisers are generally treating 2009 short sales as qualified sales for 2010 assessment purposes.

In late August, a Notice of Proposed Property Taxes (TRIM Notice) is mailed to all property owners listing their assessments and proposed taxes.  Under Florida law, as a property owner, you have the right to appeal your property assessment before the Value Adjustment Board within 25 days from the date of the TRIM Notice.  During this 25-day period you will also have the opportunity to discuss and review your assessment with staff at the Property Appraiser's Office.  Please note that this review with the Property Appraiser's staff or a Value Adjustment Board appeal is based solely on the assessed value of your property-not property taxes. 

Property taxes are set by taxing authorities (local governments such as a city, the School Board etc.) and computed by using millage (tax) rates set by these taxing authorities.  If you wish to express your concerns regarding tax rates, you may attend the budget hearings listed on your TRIM Notice.
My staff is always available to answer any questions you may have.  Please call 786-331-5321, or visit our offices at:

Stephen P. Clark Government Center (downtown Miami)
111 NW First Street   7th Floor
Miami Florida 33128-1984

South Dade Government Center
10710 SW 211 Street   2nd Floor
Cutler Ridge 33189-2834

The Florida Department of Revenue (DOR), the supervising agency for all county property appraiser offices has issued the Florida Property Tax Valuation and Income Limitation Rates for 2010.  These rates and limits are as follows:

• Save Our Homes (SOH) Increase for Homestead properties - 2.7%
• Adjusted Gross Income (AGI) limit for the additional homestead exemption for persons 65 and older (also known as the Senior Exemption) - $25,780 for all household members
• Gross Income (GI) limit for the Civilian Total & Permanent Disability exemption - $25,132 for all household members

View the Florida Department of Revenue website

The Property Appraiser's Office is playing its part in combating these crimes. Consumer protection publications about various forms of real estate fraud are now available at our Downtown Miami and South Dade Government Center Offices. Additionally, we are providing links to local, state and federal agency websites which also provide vital consumer protection information about real estate fraud.

Miami-Dade County Property Appraiser Pedro J. Garcia urges both homeowners and prospective homeowners to access and utilize these sources to protect themselves.  Learn more by viewing the following links:

Miami-Dade County Mayor's Mortgage Fraud Task Force website
Florida Attorney General's Office website
Federal Trade Commission website

In accordance with Section 193.122, Florida Statutes, Public Notice is hereby given that the Property Appraiser has recertified the 2008 Real and Tangible Personal Property Assessment Rolls at the close of business day May 28, 2010.  This recertification reflects all changes made by the Value Adjustment Board prior to May 21, 2010, together with any adjustments or changes made by the Property Appraiser.