Posted in IRS & Tax Information

Your local Florida County Property Appraiser mails out the Notice of Proposed Property Taxes (Truth in Millage or “TRIM” form) in August or September of each year.

Property owners or taxpayers who wish to contest or appeal their property value to the Value Adjustment Board must file a petition (one of the DR-86 forms) with the clerk of court within 25 days of the Notice of Proposed Property Taxes:

• Petition to the Value Adjustment Board Request for Hearing
• Petition to the Value Adjustment Board Transfer of Homestead Assessment Difference Request for Hearing

Posted in Estate & Personal Planning

Transferring the title of a decedent’s vehicle is relatively easy in Florida, courtesy of Florida Statute 319.28.  The initial step in transferring a vehicle title is assessing the ownership.  If the vehicle is owned jointly, then it automatically passes to the co-owner by operation of law at death.

For example, a vehicle titled John Smith and Mary Smith automatically passes to Mary Smith upon John Smith’s passing and vice versa.  Contact the DMV to update the title along with a death certificate.  Form 82152 can be used by surviving spouses.  The DMV’s website is here:  FL DMV

Posted in Condominium & Homeowner Association Law,Real Estate Law

Florida is home to some of the most beautiful trees in the world and is known for its oak canopies and palm tree groves that give our cities and neighborhoods their unique look and feel.  Under H.B. 1159, or “Private Property Rights,” which went into effect on July 1, 2019, limitations have been placed on the ability of cities and municipalities to require a permit in order for a homeowner to prune, trim, or remove a tree from his or her property that may pose a danger.  The new law also prevents local governments from requiring a property owner to replant a tree that was pruned, trimmed, or removed.

Posted in Real Estate Law

Good news for Commercial Landlords, the reduction on state level sales taxes continues to decline. Florida is reducing the state-level sales tax rate on commercial leases for occupancy periods beginning on or after January 1, 2020 down to 5.5%.  

However, counties are still imposing the local option surtax so be careful to check your county’s guidelines. The local option surtax varies between 0.5% to 1% for those counties that impose it.  Currently, for 2019 St. Johns County has an additional 0.5% surtax.

Posted in Condominium & Homeowner Association Law

June 1^st marks the official start to the 2019 hurricane season, however, now for the fifth straight year the first storm of the year was named before the season even began.  “Andrea” formed in late May and a new storm, Invest 91L, is currently brewing in the Gulf of Mexico and threatening to become “Barry.” 

Posted in IRS & Tax Information

The St. Johns County and surrounding areas have seen a recent boom in the housing market and work by building contractors.  The complexity of the sales and use tax rules has led to erroneous and misapplication of the taxes, making this area ripe for Tax Audit with the Florida Department of Revenue (“DOR”). 

Posted in Estate & Personal Planning

Baby Boomers who have worked hard to manage their finances have children who are of the age to either carry on their financial success and hard work or lose it all. The best gift a parent can give to themselves and their child is to help their children organize and manage their affairs.

Posted in Condominium & Homeowner Association Law

It has been roughly a decade since the Great Recession began and fortunately the U.S. economy has rebounded significantly since the late 2000s.  During the recession, community associations experienced a record number of delinquencies and mortgage foreclosures.