Original Application For Ad Valorem Tax Exemption Form - Lake County, Fl (Page 2 of 2) in pdf

This application must be filed with the property appraiser on or before March 1st

The information contained in this application will be provided to the Department of

Revenue and the Department and/or the property appraisers are authorized to provide this

information to any state in which the applicant has previously resided, pursuant to 196.121,

Florida Statutes. Social Security Numbers will remain confidential pursuant to sections

193.114(5) and 193.074, Florida Statutes.

Notice: A tax lien can be imposed on your property pursuant to 196.161, Florida Statutes.

Section 196.161(1) provides:

(1) (a) “When the estate of any person is being probated or administered in

another state under an allegation that such person was a resident of that state and the

estate of such person contains real property situate in this state upon which homestead

exemption has been allowed pursuant to s. 196.031 for any year or years

within 10 years immediately prior to the death of the deceased, then within 3 years

after the death of such person the property appraiser of the county where the real

property is located shall, upon knowledge of such fact, record a notice of tax lien

against the property among the public records of that county, and the property shall

be subject to the payment of all taxes exempt thereunder, a penalty of 50 percent of

the unpaid taxes for each year, plus 15 percent interest per year, unless the circuit court

having jurisdiction over the ancillary administration in this state, determines that the

decedent was a permanent resident of this state during the year or years an exemption

was allowed, whereupon the lien shall not be filed or, if filed, shall be canceled of

record by the property appraiser of the county where the real estate is located.

(b) In addition, upon determination by the property appraiser that for any year or years

within the prior 10 years a person who was not entitled to a homestead exemption was

granted a homestead exemption from ad valorem taxes, it shall be the duty of the

property appraiser making such determination to serve upon the owner a notice of intent

to record in the public records of the county a notice of tax lien against any property

owned by that person in the county, and such property shall be identified in the notice of

tax lien. Such property which is situated in this state shall be subject to the taxes

exempted thereby, plus a penalty of 50 percent of the unpaid taxes for each year and 15

percent interest per annum. However, if a homestead exemption is improperly

granted as a result of a clerical mistake or omission by the property appraiser, the person

improperly receiving the exemption shall not be assessed penalty and interest. Before

any such lien may be filed, the owner so notified must be given 30 days to pay the taxes,

penalties, and interest.

Original Application For Ad Valorem Tax Exemption Form - Lake County, Fl Page 2