FL S1350

Property appraisers may contract with third parties to examine and audit homestead tax exemptions, with contractors receiving a portion of collected back taxes, penalties, and interest.

Contractors must notify exemption claimants that they are third parties, provide the property appraiser's contact information, and are prohibited from simulating government officials, contacting people between 9 p.m. and 8 a.m., threatening debt collection, or publishing names of exemption claimants.

Property appraisers must immediately certify additional assessments to the tax collector when they determine someone was not entitled to a homestead exemption within the prior 10 years, with the unpaid taxes subject to a 50 percent penalty and 15 percent annual interest.

Exemptions improperly granted due to property appraiser clerical error or omission are exempt from penalties, interest, and fees.

Section 213.30 is amended to clarify that homestead exemption fraud compensation provisions in section 196.141 are a sole means for obtaining moneys related to tax law violations.