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Department of Revenue Bulletin: Property Tax Relief for Citrus Equipment

Dean Mead Attorney Robert Goldman
Published: June 12th, 2018

By: Robert S. Goldman Dennis G. Corrick

On June 1, 2018 the Department of Revenue issued a bulletin which serves as a reminder of property tax relief available in tax year 2018 for certain citrus fruit packing and processing facilities. The bulletin, PTO 18-02, follows the 2018 enactment of a Florida law (Laws of Florida Ch. 2018-118) providing that tangible personal property […]

Charles Egerton and Edward Waters on the Tax Consequences of a Mitigation Bank in the Journal of Passthrough Entities

Published: June 1st, 2018

By: Edward A. Waters Charles H. Egerton

Charles H. Egerton and Edward A. Waters, attorneys in Dean Mead’s Tax Department co-authored the article, “Update of the Tax Consequences of the Formation and Operation of a Mitigation Bank”, published in the Tax Tip column of the Journal of Passthrough Entities, Volume 21, Issue 3, May-June 2018, a publication of CCH.

IN THE ZONE – The Opportunity Zone

Published: May 31st, 2018

By: Brian M. Stephens

Tax Reform Opens New Possibilities for Florida’s Real Estate Investors Ask a 6th grade student about the secret to successful real estate investments. The parroted answer might be – “location, location, location”. Ask a seasoned real estate developer the same question. The answer may be similar but with a slight refinement – like “find the […]

Florida Department of Revenue Publishes Tax Refund Forms for Farms, Nursing Homes, and Assisted Living Facilities Impacted by Hurricane Irma

Dean Mead Attorney French Brown
Published: May 29th, 2018

By: H. French Brown, IV

The 2018 Legislature created two sales tax refunds and a motor fuel tax refund for agricultural operations impacted by Hurricane Irma.[1]  Additionally, the Legislature created a sales tax exemption for equipment used to generate emergency electric energy at nursing homes and assisted living facilities. Recently, the Department of Revenue published the forms necessary to apply […]

Ad Valorem Taxpayers Who Settle at VAB Are Entitled to Interest

Dean Mead Attorney Robert Goldman
Published: May 21st, 2018

By: Robert S. Goldman

In 2011 the Florida Legislature enacted section 194.014, Florida Statutes, requiring taxpayers who petition the Value Adjustment Board for reductions in their ad valorem tax valuations to pay at least 75% of the related taxes (less any statutory early payment discount) as a condition to invoking the VAB process (petitioning taxpayers with classification or exemption […]

Jury Refuses to Hold Homebuilder Liable for Home Invasion

Published: April 16th, 2018

By: Anna E. Ketcham Michael J. Furbush

A homebuilder faced a $6 million lawsuit after a pregnant woman was kidnapped and shot by intruders who entered an upscale residential subdivision through open gates. But a Florida jury took just 30 minutes on Feb. 28, 2018, to find for Meritage Homes in a negligent security case that rested largely on whether leaving the […]

Commercial Landlord and Property Manager Alert: Complying with Florida’s New Rent Tax Rate

Dean Mead Attorney Mark Holcomb
Published: December 21st, 2017

By: Mark E. Holcomb Vicki L. Berman

The Florida Legislature reduced the state commercial rentals tax rate from 6% to 5.8% for rental periods beginning on or after January 1, 2018. This article guides commercial landlords and property managers in complying with that rate change.  While the reduced tax rate applies to commercial rental consideration, it does not apply to other charges […]

Florida Land Development Permit Extensions for Hurricane Irma

Published: October 12th, 2017

By: W. Lee Dobbins

On September 4, 2017, Governor Scott issued Executive Order No. 17-235 declaring a State of Emergency due to Hurricane Irma. The emergency declaration is for 60 days and will expire on November 3, 2017. Florida Statute 252.363 allows for the extension of the termination dates of certain land development approvals for the duration of any […]