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Okaloosa County BOCC — September 3, 2013 — Property Appraiser Letter — reading text
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PLEASE REPLY TO:
101 E. James Lee Blvd. 73 Eglin Pkwy N.E., Ste 202
Crestview, FL 32536 Ft. Walton Beach, FL 32548-4939
(850) 689-5900 (850) 651-7240
FAX (850) 689-5906 FAX (850) 651-7244
PETE SMITH
OFFICE OF THE
OKALOOSA COUNTY
PROPERTY APPRAISER
October 21, 2013
Board of County Commissioners
1804 Lewis Turner Blvd., Suite 100
Fort Walton Beach, FL 32547
RE: Waiver of exemption requirement
Gentlemen:
Florida Statute 196.011(9)(a) states, in part,---- A county may, at the request of the property
appraiser and by a majority vote of its governing body, waive the requirement that an annual
application or statement be made for exemption of property within the county after an initial
application is made and the exemption granted.
At last year’s Value Adjustment Board hearing, Commissioner Parisot asked when the “automatic
renewal” of homestead exemptions was first authorized by the BCC. I had no idea as it was the
policy when I took office in 1993, but I stated that I would see if there was a record of it in this office.
No record could be located. Mr. Parisot states that a search of the Board’s records was also
unsuccessful in locating a BCC resolution. I am confident that a resolution was requested at some
point in time and granted, or the automatic renewal process would not have been implemented as it
also has been in the other 66 counties in the State. Since neither I nor the Board clerk was able to
locate the resolution, Mr. Parisot has suggested, that because of the recent AG audit, that I request
another resolution in order that the record can be documented. Therefore, it is the purpose of this
transmittal that I am requesting that the BCC, in arrears if deemed necessary, waive the requirement,
by resolution, that annual applications be made for the exemption of property within the County after
an initial application is made and the exemption granted. I would also suggest that the resolution
acknowledge that the Board considered the possibility of fraudulent exemption claims which may
occur due to the waiver of the annual application requirement. In the past three years, this office has
filed over 1,400 liens on properties due to discovery of fraudulent exemptions.
Thank you for your attention to this matter, and I look forward to your response.
Respectfully,
Pete Smith, CFA
Okaloosa County Property Appraiser
