Pursuant to Florida Statutes 193.155 (9) and 196.161(1) (b), when a property owner receives but is no longer entitled to a homestead exemption or agricultural classification, it is deemed to be non-compliant, an abuse of the law, and which affects all taxpayers.
Homestead fraud occurs when a person who has filed for homestead exemption or is currently receiving homestead exemption is determined not to be a permanent resident of Walton County, or who is not in good faith residing on the property on which he or she filed. Ineligibility for homestead is caused by one of several reasons such as renting homesteaded property; having a homestead exemption or any residency-based benefit in another county or state; not using the homestead property as their primary residence or other reason which should preclude that property from receiving a homestead exemption.
Florida Statute 196.131(2) provides that “any person who knowingly and willfully gives false information for the purpose of claiming homestead exemption is guilty of a misdemeanor of the first degree, punishable by a term of imprisonment not exceeding 1 year or a fine not exceeding $5,000 or both.” Florida law also states that if it is determined that you have had homestead exemption in the past to which you were not entitled, a lien is placed against your property for the amount of the exemption, plus 50% penalty plus 15% interest per annum for each year during which the exemption was fraudulent. Statutes allow the lien to be placed retroactively for up to 10 years per Florida Statute 196.161.
The Walton County Property Appraiser investigates homestead fraud very aggressively. The penalties are very stiff, but it is important to know that anyone who claims an exemption to which he or she is not entitled, forces the rest of the Walton County taxpayers to make up the difference in their tax bills. Fraudulent homestead exemptions steal from our law enforcement, our schools, and our quality of life and from each and every citizen of this county!
- If you know of a property in Walton County currently receiving a tax reduction from a homestead exemption or agricultural classification which you believe should not be receiving, you are urged to report the activity by filling out the below form.
For Homestead Exemption Abuse:
- The address of the property in question.
- Whether the property is vacant, a rental, or a vacation home.
- The length of time since the owner has lived at the property.
- The address where you believe the owner may be living now (if known).
- Any other information relative to the fraudulent exemption.
For Agricultural Classification Abuse:
- The address or location of the property.
- The nature of the abuse.
- Any other available information such as owner name or parcel ID number. (This can be found by conducting a property search from our homepage)
- The address where you believe the owner may be living now (if known).
Thank you for your assistance in reporting suspected fraud. Your report will be promptly investigated and action taken if warranted.
Sincerely,
Gary J. Gregor, CFA, AAS
Walton County Property Appraiser