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
Complaints
Community Buy-In
Consistent Policy
CHALLENGES – THREE “C”S
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
Zip Code City Population
DIVIDING YOUR JURISDICTION
Hotline
Online Form
SOURCES OF CASES
Homestead Exemption Receipts
SOURCES OF CASES
Field Inspection Door Hangers
SOURCES OF CASES
Field Work
MLS
Rental Sites
Evictions
Court Orders
Vital Statistics
SOURCES OF CASES
Age◦ Oldest vs. Newest
Source◦ Complaints, tips, field-work
Egregiousness◦ Type of case, repeat offenders
Timing◦ Foreclosures, sales
PRIORITIZING CASES
INVESTIGATION PROCESS
PRE-FIELD
FIELD
POST-FIELD
PRE-FIELD
PRE-FIELD
Personal Information
Encryption
Uploading
Limit Access
CONFIDENTIALITY
• 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
Remote Record Keeping
Secure Access
GPS Guidance
Note Taking
IPAD USE IN THE FIELD
IPAD USE IN THE FIELD
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?