Compliance Investigations

1. Best Practices for Detecting, Investigating, and
Addressing Exemption Fraud in Your Jurisdiction
Presented by :
Ana C. Torres, Esq.
Chief Legal and Legislative Affairs Officer
Robert Grimaldi, Esq.
Exemptions and Compliance Manager

2.  LIENS: $1,917,995
 PENALTIES AND INTEREST: $823,178
 VALUE RETURNED TO THE TAX ROLLS: $110,916,286
* From 1/1/2013 through 4/3/2015

3.  Program built from the ground up.
 Fresh approach: “hitting the streets”.
 Emphasis on community buy-in.
 Ultimate Goal: balance exemption fraud
investigations with customer service.

4.  Complaints
 Community Buy-In
 Consistent Policy

5.  News
 Social Media
 School Board
 Utilities
 Realtors
 HOAs
 Property Managers
 Code Enforcement
 Other Jurisdictions

6.  Investigators
◦ Previous investigation experience
◦ Customer service training
 Support Staff
◦ Assist with conducting research, answering questions from
taxpayers, and processing liens
◦ Communicate with the Tax Collector’s Office

7.  Zip Code  City  Population

8.  Hotline
 Online Form

9.  Homestead Exemption Receipts

10.  Field Inspection Door Hangers

11.  Field Work
 MLS
 Rental Sites
 Evictions
 Court Orders
 Vital Statistics

12.  Age
◦ Oldest vs. Newest
 Source
◦ Complaints, tips, field-work
 Egregiousness
◦ Type of case, repeat offenders
 Timing
◦ Foreclosures, sales

13. PRE-FIELD
FIELD
POST-FIELD

16.  Personal Information
 Encryption
 Uploading
 Limit Access

17. • Voter Registration Search
• Other County PAO Sites
• Other County Clerk Sites
• Social Media

18.  Situs Visits
• Take photographs
• View ID of owners and occupants
• Leave contact information
 Neighbors
• Additional information
• Community buy-in
 Anecdotes

19.  Remote Record Keeping
 Secure Access
 GPS Guidance
 Note Taking

30.  Additional Research
 Follow-Up Contact
 Recommendations
◦ Lien
◦ Denial
◦ No Further Action

31.  Section 196.161
◦ Authorizes a lien for the Homestead Exemption
 Section 193.155(9)
◦ Authorizes a lien for the Save Our Homes cap
 Other Provisions
◦ Section 196.075(9) - Senior Exemptions
◦ Section 196.011(9)(c) - Disabled Veterans
◦ Section 196.011(9)(b) - Conservation Easements

32.  Section 196.161
◦ Describes the lien process, including procedures for
notifying the taxpayers, and imposing P&I
 Look-Back Period
◦ 10 years
 Penalties & Interest
◦ Penalty - 50% of taxes exempted
◦ Interest – 15% per year

33.  Notice of Tax Lien for Homestead Exemption and/or
Limitation Exclusion (DR-453)
 30-Day Waiting Period
 Ownership Verification
 Out-of-County Liens

34.  Section 196.131(2)
◦ Any person who knowingly and willfully gives false
information for the purpose of claiming homestead
exemption as provided for in this chapter is guilty of a
misdemeanor of the first degree, punishable as provided in
s. 775.082 or by fine not exceeding $5,000 or both.
 Referrals to State Attorney’s Office

35. Ana C. Torres, Esq.
Chief Legal and Legislative Affairs Officer
atorres@ocpafl.org
Robert Grimaldi, Esq.
Exemptions and Compliance Manager
rgrimaldi@ocpafl.org