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Do you live in Florida? Are your Florida Mortgage rates confusing you? If you can't seem to figure out your home Mortgage, leave it to the professionals. If you are in need of local Forida Mortgage Brokers, our mortgage directory will locate the best for you! No matter where you are located, our mortgage directory can help!
Last Chance for College Savings at Today's Rates - This Year's Florida Prepaid College Plan Open Enrollment Period Ends January 31st
Worldwide Participation Sought for the Creation of a New Florida Town -Huckelberry Creek to Embrace New Urbanism Concepts While Remaining Sensitive to the Environment
On April 29, 2006 on the lawn of Bellevue Plantation, the Tallahassee Museum will host the Princess Catherine Murat Tea Party. Guests will enjoy tea on the Bellevue lawn, music and tours of Princess Ca therine Murat’s home.
Many people may not realize that during Florida’s Territorial Period and early statehood days Jefferson County was home to Napoléon’s nephew, the exiled Prince of Naples, Achille Murat. While living there, Achille met and married Ca therine Daingerfield Willis, George Washington’s great grandniece. Stories about their colorful lives toge ther and Achille’s eccentric behavior have come down to us through time. After Achille’s death, Ca therine purchased a Tallahassee residence, Bellevue. She named it after the Hotel de Belle-Vue, where she and Achille had lived while in Brussels.
Relocated to the Museum’s grounds in the late 1960s, the
National Park Service, in 1971, granted Bellevue a National Register
of Historic Places designation recognizing it as a community and
national treasure. Bellevue is restored and furnished to the time
period of Ca therine’s residency and is open to the public
as a house museum.
by Darlene Berkel
Florida spas tend to get busy during the winter months as people try to escape the chilly weather of their home and ease away holiday stress, so if you want to take a spa vacation in Florida, be sure to book early to give yourself a much better chance at getting what you want. During the summer months rates on spa vacations in this balmy state tend to drop; the thought of spending time in saunas and warm spas becoming unappealing to many with the already muggy weather.
Florida, one of the vacation capital of the world, is one of the most exciting locations in the world to have a treatment; if you ever had an urge to splurge on a spa, this would be the place to do it. Florida is one of the premier destinations for those looking for a variety of spa treatments. A trip to the spa is a common travel activity enjoyed by all vacationers who need to be "pampered" at least for a day.
Florida has some of the best spas in North America. Visits to the spa seem to be on the agenda of almost every visitor to this sunshine city, and for a reason. Like the hotels that host them, the spas within these establishments offer an excellent ambiance and an unforgettable experience.
Ritz-Carlton, Naples
This resort spa is located on Florida's southwest coast and offers a range of activities with heated swimming pools, lit tennis courts, a fitness center, and a spa complex spanning over 50,000 square feet. A Florida spa vacation destination that pampers its guests all day, this Old World-style resort is surrounded by three miles of pristine beaches and manicured gardens, as well as stone fountains and courtyards. Tours of the art collections and antiques in the lobby are provided by the concierge staff upon request and guests can choose from a number of signature treatments, including the Feast of Flowers Soaking Bath Ritual.
For those looking for a small break from the indulgent relaxation of the spa and its activities, downtown Naples is no more than 30 minutes away by car, and presents a number of shopping and dining locations. This Florida spa vacation spot is home to at least seven restaurants itself, each containing an exceptional variety of dishes to try.
Doral Golf Resort and Spa
The Health Spa at Doral offers fitness services, facial skin care, body treatments, hydro treatments, as well as massage therapy and over 100 other services. For the feel of a vacation at this Florida spa you can let the warm sun melt the stress away as you lounge by the pool, or try your hand at one of the five golf courses on site with lessons offered regularly.
Tennis is another popular activity, and can be enjoyed day or night on one of the 11 courts available and if you opt to book your Florida spa vacation here in suite you'll be treated to your own personal wet bar, entertainment system and Jacuzzi for further relaxation at any hour. Outside of the spa you'll find South Beach is nearby and the nightclubs stay open all night, so if you need to work off some extra energy the bubbling Jacuzzi couldn't lull away, feel free to dance until dawn.
Ritz-Carlton, Key Biscayne
Almost two dozen treatment rooms are scattered along this 20 thousand square-foot Florida spa vacation resort that offers treatments unique to the Ritz-Carlton of Key Biscayne such as the Everglades Grass Body Wrap and the Key Lime Coconut Body Scrub. Daily fitness classes such as Tai Chi, Pilates and Hatha Yoga are available for guests to participate in, or you can choose to head out to the Tennis Garden, designed by resident pro, Cliff Drysdale.
While you unwind with one of the several activities available to you during this Florida spa vacation your little ones can spend a half or full day out on events organized by trained staff members such as pirate treasure hunts, shell finding, and art classes. There are many more Florida spa vacation options available, but these should provide a decent starter base to work from as you hunt for that perfect relaxing getaway.
Visit http://honeymoon.every1loves2travel.com
and start planning your honeymoon getaway today. We also recommend
http://www.on-a-cruise.com
to find out how to cruise around the world the fun way. Darlene
Berkel may be contacted at http://www.every1loves2travel.com or dcbmarketing@yahoo.com
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Fort Lauderdale, FL - (10-28-03). Improved and natural nutrition for Africa will be the focus of Nathaniel Styles' upcoming three-week tour of West Africa -- including Ghana, Nigeria, The Ivory Coast, Mali, Burkina Faso, and Sierra Leone -- representing the Community Builders Holistic Development Corp., a Miami-based nonprofit organization.
The SuperFood Nutrition Tour fortuitously started on Saturday, October 25th, USA Weekend magazine's 13th annual Make A Difference Day, co-sponsored by the Points of Light Foundation and Newman's Own, owned by actor Paul Newman.
Styles and Harlan Woodard, co-founders of Community Builders Holistic Development Corp. (CBHDC), will introduce African health officials to an Florida-based nutrition company, Re-Vita, Inc., which seeks to improve the quality of health worldwide. Donations of spirulina-based SuperFood will be distributed to underserved populations in identified third-world cities.
Re-Vita's principal, Bob Weatherly, had previously joined other researchers to remedy a continent-wide nutritional deficiency.
Their research, as well as that from other researchers assembled at an international conference dealing with the world food problem, concluded that "Spirulina is the most promising as an immediate food source." A blue-green algae, spirulina platensis has been consumed for its nutritional value in other cultures for centuries.
Re-Vita has devised a method whereby spirulina, nature's original whole food, can easily be made available to persons in developing and under-nourished countries. Spirulina is reported to contain more protein than any other natural food. Through its Feed the World Program, Re-Vita will pay back to distributors 65% of the proceeds. Any excess funds will fund other humanitarian projects.
SuperFood will be distributed in small single-serve packets, "just like fast-food ketchup" says Styles. It currently comes in four flavors and can be mixed with milk, water, or juice. Re-Vita will create custom flavors to meet regional and cultural preferences. "Consider a nutritional supplement that could be orange or grape-flavored in the US, banana or mango-flavored in Latin America, and passion fruit or papaya-flavored in Africa!"
Spirulina has been available as a niche product in health food outlets for years in the U.S. But since the means of growth, harvesting, and processing of spirulina determines freshness and purity and consequently its efficacy, Re-Vita's source and technology makes more effective nutrients. This means more effectiveness in helping people to increase their energy levels, infuse the entire B-complex and amino acids into the diet, and produce cancer fighting TNF (tumor necrosis factor) within their own bodies, among a multitude of additional nutritional benefits. Spirulina protein can be assimilated into the body at an astounding rate of 80-95%.
Also participating will be Dr. John Mallaris, who has done extensive research in Kenya with HIV-infected patients. Studies indicate that after using SuperFood, T-cell counts increase and many symptoms associated with HIV or AIDS disappear.
Styles, a native of South Florida and a long-time importer and manufacturer, has had audiences with various heads of state in Africa during the expanse of his more than 20-year career in international trade, commerce, and business development.
More info about CHBDC can be found at http://hometown.aol.com/cbhdc2/myhomepage/index.html
To contact Styles about the tour, please call (786) 344-1153, e-mail cbuildhdc@aol.com, or call Cari Core at (813) 234-3712.
(distributed through
BlackPR.com/BlackNews.com)
Pensacola, FL - (10-23-03). Much has been said and written about ebonics, the differences of the language and culture of the races and how it affects communications between Whites, Blacks, Hispanics, Asians and so forth. But there is one language that all American of all colors need to work harder to understand - the language of money. For the past 15 months the firm of WallSt2MainSt Inc has been conducting surveys and interviews with over 800 people representing all races and have found a great common denominator. "Wall Street speaks one language and it's equally as confusing to all races," says Paul Spreadbury founder of WallSt2MainSt, Inc.
Think you need to be an investor buying stocks and bonds to need to know the language of The Street? Think again. "If the people who worked for K-Mart knew how to read a financial page then they would have been looking for jobs long before the company went belly-up," Spreadbury points out. "Millions of Americans of all races work for companies that offer retirement plans and 401ks. But those who have the 401ks wouldn't know a small cap from a hubcap. So, instead, they trust the advisors and those empowered to manage the pension funds and 401ks. Do you think the Enron people cared if the 401ks and pension funds they were looting belonged to Black people or White people?"
Spreadbury and his partners decided to form WallSt2MainSt and it's website WallSt2MainSt.com as a way to help any person better understand the language of Wall Street. The site offers a small business card size CD called the WallSt2MainSt Translator. "Wall Street firms, financial editors even the government talks about the importance of educating the investor. We think, for millions of Americans, the education needs to start with a clear understanding of the terminology itself. Which is where WallSt2MainSt.com and the Translator come in. It has over 3200 Main Street translations of Wall Street terms and phrases. It also includes a very simple animated guide that explains how 401ks work and a How to Read the Financial Pages tool."
The company also has a PITT CREW that offers Personalized Investment Terms Translation services at no extra cost to those who register on the site.
"The personal translation service is huge. Once you've registered on the website you'll have access to direct, one-on-one translations of words not found on the CD. You can even ask for clarification of terms or phrases that are on the CD and ask for translations of terms or phrases found in articles and in the news. It's important for people to understand that we do not offer financial advice. Just pure and simple Main Street translations of Wall Street-Speak."
The website also has it's own no-holds-barred online newsletter called The WallSt2MainSt Journal. "It's like Wall Street Week meets Jerry Springer. We take the gloves off and welcome Main Street investors, Wall Street experts and the press to jump in the ring."
The team got it's inspiration from the financial news headlines. "The top dogs at Enron, WorldCom, Montana Power and other places that looted pension funds and 401ks were counting on the fact that their employees and investors would be suckered in with the Wall Street Speak doubletalk. The people who got hurt the most live on Elm Street, Walnut Ave and Main Street. They're schoolteachers, police officers and store managers who still think a convertible is a car and a small cap is a hat that doesn't fit. They've been told that they are 'participants' in a 401k and that the money they put into the account is a 'contribution.' Bottom line is this, if E.F. Hutton were still around to speak today - we'd be available to translate."
Contact Paul Spreadbury at (850) 475 0477 / pspreadbury@wallst2mainst.com
(distributed through
BlackPR.com/BlackNews.com)
Dr. Jimmy R. Jenkins, Sr., president of Edward Waters College presents Kim Fields with an Honorary Doctor of Humane Letters degree at the Fall 2003 Convocation |
Jacksonville, FL - (9/15/03). In a speech that bordered on a motivational exercise, veteran actress Kim Fields ("Facts of Life" and "Living Single") made the case for goal-setting, laying out visions, purposes and dreaming big. Ms. Fields addressed the incoming Freshman class at the Fall 2003 Convocation on September 14 at Bethel Baptist Institutional Church. Dr. Jimmy R. Jenkins, Sr., president of EWC, met Ms. Fields on the Tom Joyner Foundation's annual Memorial Day weekend cruise. He was impressed that she immediately accepted his offer to serve as a visiting professor during the current semester. "It did not take me long to realize that Kim Fields is a person who has given her life to make a difference," said Dr. Jenkins, who embarked on the cruise to meet people who could help the college he has led since 1997. "Ms. Fields told me she wanted to serve as a role model to raise funds to help people who want to make a difference. I was impressed that she would leave the hills of Hollywood to come to the plains of Jacksonville to help Edward Waters College." Ms. Fields was interrupted numerous times by the audience's applause during her address to the freshman class and their families. |
"Ask yourself, "what am I doing here?' Answering this question helps to shape your purpose and your dream. Answering it sets you on your mission," said Fields, who at times sounded as if she was conducting a Sunday morning sermon. "Faith can change circumstances. Faith says, 'talk to the hand' and moves forward. If you really believe in something, no matter what the circumstances, faith can make it happen." Dr. Jenkins presented Ms. Fields with an Honorary Doctor of Humane Letters degree from the college, which has grown from 319 students to close to 1,400 since Jenkins became president. During his six and half year tenure, Dr. Jenkins has eliminated $4 million of debt and is currently spearheading an economic and housing revitalization effort in the predominantly African American neighborhood where Edward Waters College is located. |
Actress/producer Kim Fields talks to freshman at Edward Waters College |
(distributed through
BlackPR.com/BlackNews.com)
Bishop Victor
T. Curry
Miami, FL - (9/10/03). Two years ago the nation watched in horror as planes crashed into one of New York City's most well-known landmarks; then the horror escalated as additional terrorist controlled aircrafts hit the Pentagon and crashed in Pennsylvania. It was a day that America will never forget, undoubtedly one of the most terrifying terrorists attacks this country has seen on its own soil. In the aftermath, much has been written about the possible notion that several key figures in the Bush administration knew more about the attack in advance than originally reported.
Just what is the truth behind the terrorist attack of September 11, 2001? With that question in hand, a South Florida based Gospel/Talk station is hosting what many are calling a controversial talk segment on THE ANNIVERSARY OF TERROR - Thursday, September 11, 2003. The host of the segment, who is also the station's President/General Manager, Bishop Victor T. Curry has not shied away from the topic. "I promised our listeners that I would not be quiet about this whole ordeal. There is very clear evidence of wickedness in high places in this whole terrorist attack on the World Trade Center. The ties between the Carlyle Group and the Bush Family, the push for war in an economically torn America - some people might call me a conspiracy theory nut - but as old folks used to say, something in the milk ain't clean in this whole situation."
Bishop Curry will lead the discussion exploring just what happened before the attack, the alleged breakdown in security from the FBI and CIA, the post-attack economy and the abundance of quiet from elected officials about the call for war, the war itself, the expansion of racial profiling to include those of Arab and Middle Eastern descent and of the Muslim faith, and the still absence of one Osama Bin Laden. Joining him in the discussion are: US Congressmen Elijah Cummings, Alcee Hastings and Kendrick Meek, US Congresswoman (Retired) Carrie P. Meek, Editor of THE CRISIS PAPERS Bernard Weiner and Ann Arundel Community College Professor/Former FBI Counter-Terrorism Expert Dr. Tyrone Powers. Additional invited guests include: Angela Gittens, Director of Miami International Airport, Columnist Gail Sheehy, Presidential hopeful Rev. Al Sharpton and Author William Rivers Pitt.
The show will air live Thursday, at 9:00am (EST) and will re-air that evening at 10:00pm (EST) locally on AM 1490 WMBM and on the Internet at WWW.WMBM.COM. The format of the show does allow for phone calls and those wishing to voice an opinion may either e-mail: programming@wmbm.com or call toll free 888-599-WMBM.
(distributed through
BlackPR.com/BlackNews.com)
Jacksonville, FL - (9/10/03). Jacksonville will get a taste of Hollywood when award-winning actress Kim Fields visits Edward Waters College to speak at its Fall Convocation. Fields will join EWC president Dr. Jimmy R. Jenkins, Sr. and administrators to welcome hundreds of freshman and new students to Edward Waters College and the Jacksonville community. The convocation will be held Sunday, September 14, 2003 at 3 o'clock p.m. at Bethel Baptist Institutional Church, 215 Bethel Baptist Street. Kim Fields is best known for her roles as "Tudy" on the hit sitcom The Facts of Life and "Regine" on Living Single.
Dr. Jenkins said the college is looking forward to working with Fields beyond the convocation. "We are very pleased to have such a talented entertainer and businesswoman like Ms. Fields join the Edward Waters College family," Dr. Jenkins said. Fields will be a visiting professor at EWC during the 2003-2004 academic year. "Edward Waters College will continue to seek new opportunities to cultivate these kinds of relationships to enrich our students' college experience and to connect our community to world-renowned personalities and entertainment."
EWC has annually been instrumental in bringing several notable entertainers and celebrities to the Jacksonville area, such as Ray Charles, Dionne Warwick, Isaac Hayes, Melba Moore, Tom Joyner, and many others.
(distributed through BlackPR.com/BlackNews.com)
Miami, FL - (9/2/03). With more than 200 businesses and service providers introducing their business to the Pan African community in its first installment, Gospel AM 1490 WMBM is preparing to publish the second edition of the WMBM Purple Pages Black Business Directory. The directory was designed to fill the need for a comprehensive display of Black and Caribbean owned businesses and services, as well as ministries. It also allows the inclusion of non Pan African businesses that serve a predominantly Black clientele.
"This year we're expanding the directory to include businesses from the Bahamas Islands and other cities across the United States. Miami is one of the biggest tourists, entertainment and athletic centers right now and we believe local businesses need to introduce themselves to national businesses and vice versa - so this time around we re looking at making the WMBM Purple Pages a national networking source," said Dorcas McCrae, WMBM Sales Team Leader.
The book is called "purple pages" because it, in fact, is printed on vivid purple pages which automatically grab the attention of a potential consumer. Distributed through the area s largest ministries and high traffic retail and service points, the first edition of this directory continues to generate results for advertisers like Attorney Thomasina Williams, the Metro Miami Action Plan, State Farm Insurance and others.
McCrae says they believe the results are due, in large part, to the fact that the book does not have single line listings, but is a block and page configuration of advertisements. Adding that "people have the opportunity to introduce their business in a more detailed manner than a phone number and address; so when a prospective customer is shopping - they've got definitive information to help them make a decision."
The WMBM Purple Pages 2004 will be released late January with a distribution list from Nassau, Bahamas to Berkely, California and at least 100 points within the State of Florida. Businesses who are interested in tapping into the potential of the Black business directory must do so by November 14, 2003.
Information on inclusion in the directory can be found at www.wmbm.com or by calling 305-672-1100, 1-800-721-WMBM.
(distributed through
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To be held in Miami, Florida on August 31, September 2-4,7, 2003
Miami, FL - (8/23/03) "The time is now to move leadership of God's people to a higher level of assurance and purpose..., says Bishop Curry, Senior Pastor/Teacher of the New Birth Baptist Church, Miami, Florida. "If you have ever questioned God about your set place or calling into ministry, you do not want to miss this God ordained, and power-filled Conference."
Church Growth and Leadership Conference 2003, Developing Leaders for the 21st Century...Getting Out of the Box, will provide national and local attendees with tools for successful leadership, within the church as well as the community. Dynamic speakers include: Dr. Joel Gregory, Ft. Worth, TX; Dr. C.E. Glover, Ft. Lauderdale, FL; Dr. Keith Reed, Philadelphia, PA; Dr. Joe Ratliff, Houston, TX; and Bishop Victor T. Curry, Miami, FL. Life-changing principles will be presented through Wordshop facilitators, including seven tracks entitled "Developing Leaders for the 21st Century, Understanding Biblical Order, Authority and Roles, Corporate Entities, Where Your Treasure Is, Evangelism and Discipleship and more.
Wordshops, General Sessions and Worship Services will be held as follows:
August
31st
7:00am, 11:00am Worship Service
September
2nd - 4th
6:15pm Wordshops
7:25pm General Session
8:25pm Worship Service
September
3rd
9:00am Wordshops
10:30am General Session
11:20am Worship Service
12:30pm Pastoral Luncheon and Panel Discussion (for Pastors only)
September
7th
7:00pm Leadership Consecration Service
Registration is free. Wordshops, General Sessions and Worship Services are open and will be held at New Birth Baptist Church, 2300 NW 135th Street, Miami. The "Pastoral Luncheon and Panel Discussion" is open to all Pastors only. FOR REGISTRATION AND MORE INFORMATION, CALL 305.685.3700, TOLL-FREE 1.800.254.NBBC or log on to www.newbirthbaptistmiami.org
(distributed through
BlackPR.com/BlackNews.com)
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by Daniel A. Weiss
(8/11/05) 1. What is the "Value Adjustment Board" and how does it operate?
The Value Adjustment Board ("VAB") is an administrative body established by law in each of Florida's 67 counties. Its mission is to consider property tax appeals from taxpayers on both valuation and legal issues.
Each county's VAB membership of the following:
Three (3) members of the County Board of County Commissioners Two (2) members of the School Board. The clerk of the circuit and county courts is the Clerk of the Value Adjustment Board (VAB). The VAB as a panel considers and renders a decision on all appeals of property assessed values, classifications and exemptions. The VAB has no jurisdiction or control over millages or tax rates established by taxing authorities such as the county, the school board, municipalities or special assessment districts.
The VAB's primary function is to hear evidence as to whether or not individual properties or groups of properties on which petitions are filed are assessed at their proper value and/or whether tax exemptions or agricultural classifications should be approved. The VAB cannot change your assessed value or grant an exemption or agricultural classification for any other reason, such as hardship or inability to pay.
To assist the VAB, the VAB in Miami-Dade, Broward, Palm Beach, Orange and many other counties appoints Special Magistrates who are either qualified real estate appraisers, tangible personal property appraisers, or attorneys, to conduct hearings and make recommendations to the VAB on all petitions. The primary issue for an Appraiser Special Magistrate to decide is whether or not the assessed value of the petitioned property exceeds its actual market value as of the assessment date of the relevant tax year. By statute, the assesssment date is January 1 of each year.
The primary issues to be determined by Attorney Special Magistrates are whether exemptions or agricultural classifications should be granted. The issues are determioned based solely on the evidence presented at the VAB hearing. The taxpayer gets at least 20 days notice before the hearing and is reposnsible for submitting the evidence to the county property appraiser for review at least 15 days before the VAB hearing.
Both the VAB and the Special Magistrates are independent of the Property Appraiser's office. In fact, the Property Appraiser is merely one of the two parties before the VAB or the Special Magistrate. The other party is the taxpayer. Municipalities, too, have the right to be noticed of and to particpate in the hearing, since their tax base is at stake--at least in some small portion--with respect to each taxpayer owning and petitioning on property in the municipality.
If the VAB decides that it does not agree with the Property Appraiser regarding the assessed value of a taxpayer's the VAB has the authority to reduce the property’s assessed value to its actual fair market value. If the VAB reduces an assessment within the limits described below, then the Property Appraiser must accept the reduction and may not appeal the VAB decision by filing suit in court. If, however, the VAB decision results in a reduction exceeding the limits described below, the Property Appraiser may appeal the VAB decision by filing suit in circuit court.
ASSESSED VALUE MAXIMUM ADJUSTMENT PERMITTED $50,000 or less 15% In excess of $50,000, but not more than $500,000 10% In excess of $500,000, but not more than $1,000,000 7.5% In excess of $1,000,000 5%
2. How do I appeal my property taxes?
If you are contesting the Property Appraiser's denial of your application for tax exemption or agricultural classification, the ststutes provide that you must file a petition with the VAB no later than 30 days following the mailing of the Property Appraiser's denial notice. (Denial notices are generally mailed no later than July 1 annually). Double check with the VAB in your county if you belive the filing time has expired, since many counties extend or relax this particular statutory deadline.
If you are contesting the "market and/or assessed" valuation of your property, you must file a petition with the VAB no later than 25 days following the mailing of the Property Appraiser's "Notice of Proposed Property Taxes". (N.B.: Proposed Property Tax Notices are mailed during August. Some counties mail close to the middle of August, some nearer the end of August.) While it is important to pay attention to filing deadlines, many counties relax or extend the filing deadline. So, if you think you may be too late to file, don't give up till after you check with your county VAB.
Petition forms are generally available at the Property Appraiser's office and the VAB. If you don't find it at one, you will certainly find it at the other. A filing fee of $15.00 per parcel of property (identified by a "folio" or "parcel" or "parcel control" number) is required when the petition is filed with the VAB. (N.B.: In certain cases only a $5.00 filing fee per folio is required when joint petitions are filed by condominium associations, cooperatives and others.)
After the petition is filed, the VAB will schedule you to appear before a Special Magistrate who will hear testimony and consider evidence presented by you and the Property Appraiser's representative. At or after the hearing, the Special Magistrate will make a recommendation to the VAB as to whether an adjustment to your tax assessment should be granted, and the VAB will later consider and act on the Special Magistrate's recommendation. In most--but not all--counties, this is done without any opportunity for further hearing.
3. Is there any way to resolve my property tax problem without having to file an appeal with the VAB?
Yes. You may request an informal conference with a representative from the Property Appraiser's office to discuss the problem. If it is determined that an obvious factual error was made by the Property Appraiser's office, the error can be corrected without having to file a petition with the VAB. If it is determined that no such error was made, however, then you should file a petition with the VAB.
4. Where will my VAB hearing be held?
VAB hearings are normally held at the Stephen P. Clark Center, 6th Floor, 111 NW First Street, Downtown Miami. Hearings may also be held at various other locations throughout the County depending on the number and type of cases filed.
5. How will the VAB heraing be conducted?
First, the Clerk of the VAB will schedule each petitioned property for a hearing at a certain date and time, during which hearing the petitioner may present evidence in support of his or her case. The Clerk will send the petitioner a written notice of the date, time and location of the hearing. An appearance by the taxpayer or the taxpayer's representative at the hearing is generally required. An authorized attorney or professional agent may represent a petitioner at this hearing, but such representation is not required. Any taxpayer can be represented at the hearing by any other perosn, according to a ruling by the Florida Attorney General.
The VAB petition will be decided by the Special Magistrate based on the merits of the evidence presented. Hearings before the Special Magistrate are informal. At the hearing, the Special Magistrate will ask the petitioner to present evidence and testimony to support the appeal. After input from all parties, the Special Magistrate will make a written recommendation to the VAB; and the VAB will mail the petitioner a written copy of this recommendation within 20 days thereafter. Later, the VAB will also mail to the petitioner a final “Record of Decision Notice” after it officially adopts the Special Magistrate’s recommendation and certifies the assessment.
6. How do I prepare for my VAB hearing?
If you are contesting the valuatuion of your property, you should be prepared to provide evidence to support your claim, such as comparable sales, income and financial statements, appraisal reports, photographs, and other such relevant materials.
If you are contesting the denial of an application for Tax Exemption or Agricultural Classification, you should be prepared to show that the Property Appraiser's reasons for denying the application were wrong. For example, a "Green Card" can be presented to establish U.S. residency requirements for homestead exemption, and dated aerial photographs of farm crops or other good faith commerciual agricultural use may be used to provide proof of agricultural use in agricultural classification cases.
7. Am I required to submit any supporting documentary evidence to the VAB and/or the Property Appraiser prior to the day of my hearing?
You are required to submit to the Property Appraiser at a reasonable time prior to the scheduled hearing all documentation requested by the Property Appraiser, in the VAB petition form, that you intend to rely on as evidence at the hearing.
In addition, if you submit all such documentation to the Property Appraiser at least fifteen (15) days prior to the hearing, then you will be entitled to receive copies of all the documentation that the Property Appraiser intends to rely on at the hearing. The current, specific rules and procedures relating to the exchange of information and documentation between the taxpayer and the Property Appraiser are substantially as follows*:
SPECIAL NOTICE REGARDING DOCUMENT EXCHANGE WITH PROPERTY APPRAISER
Pursuant to the provisions of section 194.011, Florida Statutes, and Department of Revenue Rule 12D-10.0044, you are advised as follows:
If the taxpayer/petitioner desires to initiate an evidence exchange process, the taxpayer/petitioner must provide the Property Appraiser, at least 15 days before the scheduled hearing, a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing.
No later than 7 days after the Property Appraiser receives the petitioner's documentation, the Property Appraiser must provide the petitioner with a written list and summary of evidence, along with copies of all documentation, to be presented at the hearing. The evidence list must contain the property record card if provided by the Clerk. In computing this 7 day period, intermediate Saturdays, Sundays and legal holidays are excluded in the computation.
If the taxpayer does not provide the information to the Property Appraiser at least 15 days prior to the hearing pursuant to #1 above, the Property Appraiser need not provide the information to the taxpayer pursuant to #2.
If the Property Appraiser does not provide the information within the time required under #2, the taxpayer will be entitled to reschedule the hearing. In such event, the taxpayer must notify the Clerk that the Property Appraiser did not fully comply, the details of such non-compliance, and request a reschedule in writing. After appropriate verification, the Clerk will reschedule the hearing. The taxpayer's timely submission of the information and documentation under #1 above shall qualify as a written request for rescheduling under #8 below even though the taxpayer's actual written request may not be submitted to the Clerk at least 5 calendar days before the scheduled appearance.
The taxpayer and Property Appraiser may agree to a different timing and method of exchange.
In computing any period of time prescribed or allowed by these rules, the day of the act, event, or default from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next day which is neither a Saturday, Sunday, or legal holiday. If the tenth day before a hearing is a Saturday, Sunday, or legal holiday, the information under #1 above shall be provided no later than the previous business day.
The summary of any testimony submitted pursuant to #1 or #2 above must be sufficiently detailed so as to reasonably inform a party of the general subject matter of the witness' testimony, and should identify the witness with reasonable certainty (e.g. by name, address, profession, occupation, etc.). Use form entitled “Value Adjustment Board Evidence List and Summary for All Parties” to assist in organizing and submitting your information and documentation. See note below (*)
The taxpayer may reschedule the hearing one time by submitting a written request to the Clerk of the VAB no less than 5 calendar days before the scheduled appearance. * These rules and procedures may change from time to time and, therefore, you should frequently visit these websites to verify the current status.
8. Why did my taxes increase this year?
There are various reasons why taxes increase. The most common reason is a general rise in real estate market values. As property values appreciate, property taxes tend to increase proportionately. Of course, the loss of a tax exemption or agricultural classification will also impact the amount of your property taxes.
9. Why was my Homestead Tax Exemption removed this year?
The most common reason occurs when the Property Appraiser mails his notice of renewal of Homestead Exemption to taxpayers and said notice is not delivered due to the taxpayer's filing of a forwarding address with the Post Office. (NOTE: This notice is not forwardable to a new address). The Homestead Exemption is automatically revoked if the taxpayer's notice is returned undelivered, and the taxpayer also fails to respond to a follow up questionnaire asking why the address was changed and whether or not the taxpayer is still entitled to Homestead Exemption. This questionnaire is forwardable by the Post Office.
10. Why was my agricultural classification removed this year?
The most common reasons are that (1) the property's usage changed from agricultural, or (2) the property was sold to a new owner who failed to timely apply for Agricultural Classification for the year following the sale.
11. Can my VAB hearing be rescheduled to another date?
Yes. Reschedules are granted under certain circumstances, including medical emergencies, conflicting governmental appointments and death in the family.
12. If I file a petition with the VAB, will I still be required to pay the tax bill that is calculated on the Assessment I am challenging?
The filing of this petition does not prevent the taxpayer from paying the taxes on a timely basis to obtain an early payment discount and to avoid the possible assessment of interest and penalties if the appeal is denied.
13. If my VAB hearing is held after November, will I still receive the November 4% discount on my Property Tax Bill if I pay my taxes late?
You will receive the 4% discount only if your tax assessment is reduced by the VAB. For example, the "Assessed" value must be lowered in valuation cases, or requests for tax exemptions and agricultural classifications must be granted.
14. What happens after the VAB decision?
If the taxpayer accepts the VAB's decision regarding the petition, no further action is required. If, however, the petitioner disagrees with the VAB's decision and wishes to continue to contest the VAB’s assessed value or the denial of an exemption or agricultural classification, the petitioner must file a lawsuit in the circuit court in accordance with section 194.171, Florida Statutes. By doing so, the petitioner places into the hands of the court the determination as to whether the assessed value by the Property Appraiser's office exceeds the market value of the petitioner's property, or whether an exemption or agricultural classification was wrongfully denied. If a property owner does not file a petition with the VAB, a lawsuit can still be filed in circuit court if done so in accordance with the strict deadlines and other technical requirements of Florida statutes.
Deadlines for filing a case should be obtained from one's attorney or the Property Appraiser's office. The dates are different depending on whether or not a petition was filed with the VAB. Timely filing is absolutely essential to proceeding with your lawsuit. This fact cannot be overemphasized!
15. If I prevail on my VAB petition, how long do I have to wait for a refund of my property taxes (or a corrected bill, if I have not previously paid the taxes)?
Tax refunds are issued only in cases where the VAB reduces the "assessed" value of the property under appeal or grants an exemption or agricultural classification resulting in a reduced tax liability. Tax refunds resulting from VAB hearings usually take six to eight weeks from the time the hearings are held. During certain times of the year, however, refunds may be issued earlier or later than usual, spometimes taking 3 months or longer. It helps to call in to the Tax Collector or Revenue Collector. Although they generally keep very good and accurate records, some refunds do from time to time "fall throughh the carcks."
16. If I succeed in getting my taxes lowered this year, will my taxes remain the same next year?
Not necessarily. The Property Appraiser is required by law to assess your property on an annual basis as of January 1. Consequently, there can be no guarantee that your taxes will remain unchanged. In fact, some counties gennerally ignore the reduction in market value on non-homestead property altogether, although others may seriuously consider it. Individual counties may vary siginificantly from one anothger on their internal policies regarding this and other administrative practices.
17. Where can I obtain a record of my hearing and how much will it cost?
Contact the VAB for information on how to order a record of a VAB hearing. The cost will be determined by the type of record requested (For example, video tape, audio tape or typed and certified verbatim transcript of testimony.)
18. Where do I appeal if I am dissatisfied with the decision of the VAB in my case and what is the for filing deadline?
Taxpayers desiring to appeal VAB decisions as to the assessed value of properties, exemptions (other than homestead exemptions) or agricultural classifications, must file suit in Circuit Court no later than 60 days following the mailing of the VAB's notices of record of decision. These notices are sent to petitioners via United States mail after all the VAB hearings have been held and the related tax rolls are certified. Taxpayer suits regarding the denial of homestead exemptions must be filed in the circuit court within 15 days after the mailing of the VAB notices of record of decision.
19. If a new deed is filed on my property which changes the name(s) of the owner, do I have to re-apply for homestead exemption?
Yes. Even if you just add a middle initial to your name on the deed, the Property Appraiser treats this as a change of ownership, which requires you to file a new application for homestead exemption.
20. When are the tax rolls certified by the VAB and the Property Appraiser?
A "preliminary" certification of the Tax Rolls, including all properties whether or not under appeal with the VAB, is performed by the VAB and the Property Appraiser's Office in October of the subject tax year. A second "final" certification of only properties under appeal with the VAB (reflecting all VAB changes) is performed the following October, after all VAB hearings are completed.
21. Who will hear my case when I appear for my VAB hearing?
If you are appealing the assessed value of your property, your case will be heard by an Appraiser Special Magistrate who is a qualified professional appraiser familiar with property valuation. If you are contesting the denial of a tax exemption or agricultural classification, your case will be heard by an "Attorney Special Magistrate" who is familiar with property tax law.
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Daniel A. Weiss is a former Attorney Special Magistrate for the Miami-Dade County Value Adjustment Board. Mr. Weiss now represents both residential, commercial, institutional charitable, commercial agricultural and municipal taxpayers at VAB proceedings throughout the State of Florida, focusing on Miami-Dade, Broward, Palm Beach and Orange Counties.
Mr. Weiss has over 24 years property tax experience. Mr. Weiss represented the Miami-Dade County taxing authorities in litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant County Attorney and has since represented taxpayers in property tax matters.
In Florida Trend magazine’s “Legal Elite” issue, July 2004, Mr. Weiss was selected by his peers as one of the top 30 government lawyers in the State of Florida.
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Daniel A. Weiss has over 24 years property tax experience. Mr. Weiss represented the taxing authorities in administrative matters, litigation and appeals between 1981 and 1995 as a Miami-Dade Assistant Attorney; served as Legal Special Master for the Miami-Dade County Value Adjustment Board from 1999-2000, and has represented municipalities and taxpayers in tax assessment, classification, exemption and collection matters since 1997.
Daniel A. Weiss may be contacted at http://tannebaumweiss.com/property_tax.php or daw@tannebaumweiss.com
