FL H1201

Property appraisers may contract with third parties to examine and audit homestead tax exemption claims, with contractors compensated solely through a portion of back taxes and penalties collected from fraudulent exemptions

Contractors must obtain written approval before contacting exemption claimants, cannot impersonate government officials, communicate between 9 p.m. and 8 a.m., threaten that money is owed, or publish names of individuals under investigation

Property owners who improperly received homestead exemptions within the prior 10 years are subject to back taxes plus a 50% penalty and 15% annual interest, with unpaid amounts included on the next tax roll and collected through annual tax certificate sales

Tax liens for improper homestead exemptions constitute a first lien superior to all other property liens

Effective date: July 1, 2016