Top 10 Tips for Successfully Appealing Property Taxes

With preliminary 2015 property tax values estimated to rise 5.5% in Lee County and 8.4% in Collier County over 2014, I expect to see an increase in the number of property tax appeals from local property owners. In case you are among them, I have the following top 10 suggestions for making a successful appeal. All of them are based on my 20+ years in practice as a real estate/ property tax attorney.

1. Start Early. TRIM Notices (proposed property tax notices) are usually mailed around August 20th each year. Most property owners pay no attention to their property tax issues until that date, if at all. Once those notices are mailed, property appraiser personnel get very busy. Owners who start their challenges well in advance of TRIM mailings greatly increase their likelihood of success.
2. Apply For All Allowable Exemptions. When it comes to assessments, Florida is a “market value” state. However, numerous exemptions are allowed that reduce property tax bills for successful applicants. These exemptions include homestead, agricultural, religious, working waterfront and others. The exemptions are not automatic and require timely application. Contact your county property appraiser’s office for details.
3. Verify All Property Data. Building measurements, parcel sizes and other property data are the foundation of the property appraiser’s assessment. Owners of improved properties should verify all data. Obtain a “property record card” from the property appraiser (available online in Lee County at leepa. org) and confirm the data’s accuracy. If, for example, the appraiser shows a building to be larger than it actually is, that inflates the value.
4. Compare Actual Income to Property Appraiser’s “Pro-Forma” Income Approach. Owners of incomeproducing properties should obtain from the property appraiser the prior year income parameters and compare actual year-end income and expenses to that hypothetical information. Actual net income that is less than the property appraiser’s is an excellent basis for a reduction.
5. Ask For an Informal Meeting. By law and upon request, property appraiser personnel must meet with the owner or owner’s representative to discuss the valuation. This is an excellent opportunity to learn the basis of the assessment and to provide data in support of a reduction. (See Suggestion #1)
6. Learn The Appeal Rules. The playing field may have leveled in recent years, but at the same time, the property tax game has become much more complicated and deadline-driven. To read the voluminous statutes, administrative rules and local procedures that apply to the appeal process, please visit the LeeClerk. org Value Adjustment Board (VAB) page.
7. Respect “The Man.” Property Appraisers Ken Wilkinson (Lee County) and Abe Skinner (Collier County) have been in office since the 1980s. They are diligent public servants. Don’t waste their staff time with unsupportable appeals. Pull the plug if a parcel is not over-assessed.
8. Retain a Property Tax Pro. Real estate professionals without property tax experience may be able to navigate the many appeal minefields, however, owners without valuation experience should always contact a property tax professional. Most firms work on a performance basis.
9. Go to The VAB, Not to Court. In terms of time and money, the VAB administrative appeal process is vastly superior to going to court. Do not bypass an administrative appeal to go directly to court.
10. Start All Over Again Next Year. We’ll be here, God willing.

Michael S. Hagen is a Fort Myersbased property tax/real estate attorney and owner/broker of TaxCuts 1, Inc., a property tax consulting firm. Hagen was counsel to the Lee County Property Appraiser for 10 years and, since 2003, has represented property owners across Southwest Florida in valuation and exemption appeals. For more information, please call (239) 275-0808, e-mail Info@TaxCuts1.com or visit TaxCuts1. com and MikeHagen.com.