Posted in Condominium & Homeowner Association Law

With the nonstop political advertisements on television you have probably figured out that Election Day, November 6, 2018, is right around the corner for the general election.  Homeowner’s Associations, Condominium Owners Associations, and Cooperatives also generally run elections for the board of directors of the association around this time of year.
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Posted in IRS & Tax Information

The IRS now has the power to block passports of seriously delinquent taxpayers thanks to a law passed by Congress in 2015.  In January 2018, the IRS published procedures to begin enforcement.  Prior to January 2018, the IRS had not been enforcing the new law. So far this year, the IRS has been sending tens of thousands of violators’ names to the State Department, which oversees passport applications.

If you have a seriously delinquent tax debt (defined as greater than $50,000 owed with increases for inflation), it is possible that you may not be issued a U.S. passport and your current U.S. passport may be revoked.  If you are overseas, you may be eligible for a limited passport good for direct return to the United States.

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Posted in IRS & Tax Information,Real Estate Law

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.

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Posted in Condominium & Homeowner Association Law

Florida’s Mandatory Condominium, Cooperative, and HOA Certification Requirements for Newly Elected Board Members

All Florida Condominium, Cooperative, and Homeowners Association’s (“HOA”) should be aware that Florida law requires mandatory certification of newly elected members of an Association’s Board of Directors within 90 days after becoming elected to the Board. Failure of a Board Member to meet the certification requirements results in the Board Member being suspended from the Board until the certification requirement is met.

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Posted in Business Law,General Practice,IRS & Tax Information,Real Estate Law

Many local governments have enacted laws which require the owner of a short term rental property to obtain a certificate or other permit in order to utilize the property as a rental. This regulation comes in addition to obtaining a license from the Department of Business and Professional Regulation, a local business tax receipt, and the remission of Florida Sales Tax to the Department of Revenue. The issue of regulating short term vacation rentals has also been addressed recently by the Florida legislature.
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Posted in Condominium & Homeowner Association Law

Florida’s Marketable Record Title Act (“MRTA”), Chapter 712 of the Florida Statutes, was enacted to simplify the title examination process and facilitate real property transactions.  MRTA removes title defects and interests in title from properties and extinguishes stale claims which came into existence more than 30 years ago to enhance the marketability of title. Prior to MRTA’s enaction in 1963, practitioners would have to search title records back as far as the initial Spanish land grants. 
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Posted in Condominium & Homeowner Association Law

Is your condominium or homeowner’s association properly prepared for a natural disaster event such as a hurricane?  The Atlantic hurricane season officially began on June 1^st of this year and will continue until November 30^th. The season began with a bang as tropical storm Alberto proves you need to be ready now. It is predicted for 2018 that we will have 12 named storms, 6 of which will become hurricanes.

Florida condominium and homeowner associations are encouraged to take the following steps to ensure that they are properly prepared for an upcoming weather event and to put themselves in the best position to respond should damage to property occur. The list below is not all inclusive but should provide a solid basis for preparation.  In addition to seeking advice of legal counsel, community associations should work carefully with their Community Association Manager (CAM), insurance advisors, property maintenance staff, and providers.  
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Posted in Estate & Personal Planning

Many people have either a fear of probate or confusion about it.  However, probate generally does not deserve the bad feelings its name evokes.  On one hand, sometimes the probate process is beneficial, whereas on the other hand, sometimes it may be more efficient and cost-effective to create a plan to avoid probate.
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