compliance investigations
TRANSCRIPT
EXEMPTION COMPLIANCE INVESTIGATIONS:Best Practices for Detecting, Investigating, and Addressing Exemption Fraud in Your Jurisdiction
Presented by :
Ana C. Torres, Esq.Chief Legal and Legislative Affairs Officer
Robert Grimaldi, Esq.Exemptions and Compliance Manager
LIENS: $1,917,995 PENALTIES AND INTEREST: $823,178 VALUE RETURNED TO THE TAX ROLLS: $110,916,286
* From 1/1/2013 through 4/3/2015
OCPA STATISTICS
Program built from the ground up.
Fresh approach: “hitting the streets”.
Emphasis on community buy-in.
Ultimate Goal: balance exemption fraud investigations with customer service.
BACKGROUND
News Social Media School Board Utilities Realtors HOAs Property Managers Code Enforcement Other Jurisdictions
COMMUNITY BUY-IN
Investigators◦ Previous investigation experience ◦ Customer service training
Support Staff◦ Assist with conducting research, answering questions from
taxpayers, and processing liens◦ Communicate with the Tax Collector’s Office
FORMING YOUR TEAM
Age◦ Oldest vs. Newest
Source◦ Complaints, tips, field-work
Egregiousness◦ Type of case, repeat offenders
Timing◦ Foreclosures, sales
PRIORITIZING CASES
• Voter Registration Search• Other County PAO Sites• Other County Clerk Sites• Social Media
PRE-FIELD
Situs Visits
• Take photographs
• View ID of owners and occupants
• Leave contact information
Neighbors
• Additional information
• Community buy-in
Anecdotes
FIELD INVESTIGATIONS
Additional Research
Follow-Up Contact
Recommendations ◦ Lien ◦ Denial◦ No Further Action
POST-FIELD WORK
Section 196.161◦ Authorizes a lien for the Homestead Exemption
Section 193.155(9)◦ Authorizes a lien for the Save Our Homes cap
Other Provisions◦ Section 196.075(9) - Senior Exemptions◦ Section 196.011(9)(c) - Disabled Veterans◦ Section 196.011(9)(b) - Conservation Easements
STATUTORY FRAMEWORK
Section 196.161◦ Describes the lien process, including procedures for
notifying the taxpayers, and imposing P&I
Look-Back Period◦ 10 years
Penalties & Interest ◦ Penalty - 50% of taxes exempted ◦ Interest – 15% per year
STATUTORY FRAMEWORK
Notice of Tax Lien for Homestead Exemption and/or Limitation Exclusion (DR-453)
30-Day Waiting Period
Ownership Verification
Out-of-County Liens
LIEN PROCEDURES
Section 196.131(2) ◦ Any person who knowingly and willfully gives false
information for the purpose of claiming homestead exemption as provided for in this chapter is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or by fine not exceeding $5,000 or both.
Referrals to State Attorney’s Office
CRIMINAL SANCTIONS
Ana C. Torres, Esq. Chief Legal and Legislative Affairs Officer
Robert Grimaldi, Esq. Exemptions and Compliance Manager
QUESTIONS?