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Compliance investigations
This document outlines best practices for detecting, investigating, and addressing exemption fraud. It discusses building a program from the ground up with an emphasis on community buy-in and customer service. Key aspects of the program include establishing multiple reporting methods, thorough investigator training, a standardized investigation process with pre-field, field and post-field stages, secure data management, and pursuit of liens and penalties as authorized by law. The goal is to balance fraud investigations with customer service while returning improperly exempted value to the tax rolls.
Compliance investigations
- 1. Best Practices forDetecting, 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 builtfrom the ground up. Fresh approach: “hitting the streets”. Emphasis on community buy-in. Ultimate Goal: balance exemption fraud investigations with customer service.
- 4. Complaints CommunityBuy-In Consistent Policy
- 5. News SocialMedia School Board Utilities Realtors HOAs Property Managers Code Enforcement Other Jurisdictions
- 6. Investigators ◦ Previousinvestigation 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.
- 9. Homestead ExemptionReceipts
- 10. Field InspectionDoor Hangers
- 11. Field Work MLS Rental Sites Evictions Court Orders Vital Statistics
- 12. Age ◦ Oldestvs. Newest Source ◦ Complaints, tips, field-work Egregiousness ◦ Type of case, repeat offenders Timing ◦ Foreclosures, sales
- 13.
- 16. Personal Information Encryption Uploading Limit Access
- 17. • Voter RegistrationSearch • 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 RecordKeeping 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 ofTax 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