Department of Revenue Bulletin: Property Tax Relief for Citrus Equipment

A taxpayer claiming an exemption or other special treatment for tangible personal property ordinarily does so as part of the tangible personal property return which was due (absent extension) on April 1. However, neither the law nor the DOR bulletin provides guidance about the mechanics of obtaining this relief, and the DOR return form, which was last revised before the legislation was enacted, is also silent on the issue. In our view taxpayers who did not claim the benefit of this law when filing their 2018 returns can still do so by filing an amended return. A taxpayer may also wish to seek guidance from the local property appraiser, but should in any event be sure to document the claim, including a representation that the property is no longer used due to Irma or greening. Ideally, this should be done before July 1, when property appraisers submit their tax rolls to DOR. However, even after July 1 and at least through the deadline for filing a petition with the Value Adjustment Board, a taxpayer has a substantial legal basis for claiming this benefit.

Any questions about this can be directed to Dennis Corrick (772.464.7700) at dcorrick@www.deanmead.com or Robert Goldman (850.270.5522) at rgoldman@www.deanmead.com.