FL S1508

Property appraisers may contract for services to examine or audit homestead exemption claims, with compensation consisting of penalties collected and interest from removed exemptions.

Property appraisers receive a fee of $25 per exemption removal from interest collected on assessment rolls, with remaining interest and back taxes distributed by the tax collector.

Taxpayers who improperly receive homestead exemptions may enter into written monthly payment plans of up to 18 months for back taxes, penalties, and interest instead of immediate payment.

Tax collectors may impose service charges of $5 per month or a one-time $25 charge to offset processing costs for payment plans.

Unpaid tax liens not satisfied in full or per payment plan agreement are included in the next assessment roll and collected as additional current ad valorem taxes.