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Archive for the ‘Property Rights’ Category

Commercial Landlord and Property Manager Alert: Hillsborough County Tax Rate Reduced by Court Action

Dean Mead Attorney Mark Holcomb
Published: March 19th, 2021

By: Vicki L. Berman Mark E. Holcomb

The Florida Supreme Court recently invalidated the 1% transportation discretionary sales surtax approved by Hillsborough County voters in November 2018.[1] As a result, the Florida Department of Revenue advises that dealers cease collecting this 1% Hillsborough County surtax, effective immediately.[2] Commercial landlords and property managers should promptly reduce the tax rate charged in Hillsborough County […]

Florida’s Rent Tax Rate Reduced (Again) for 2020

Dean Mead Attorney Mark Holcomb
Published: December 5th, 2019

By: Vicki L. Berman Mark E. Holcomb

Commercial Landlord and Property Manager Alert:    Florida’s Rent Tax Rate Reduced (Again) for 2020 The Florida Legislature has, again, reduced the state commercial rentals tax rate for periods beginning on or after January 1, 2020.  Local option (county) surtax rates, however, remain unchanged.  While the reduced state tax rate applies to commercial rental consideration, […]

Early Forensic Review of Hurricane Flood Damages Saves Client from Financial Disaster

Published: September 6th, 2018

By: Mark R. Leavitt

When a Florida couple’s house was nearly washed away by flood waters associated with Hurricane Irma, it appeared they had no legal recourse. Storms and the huge amount of rain they bring are acts of God under the law; often, a victim’s only relief is to seek whatever assistance is available through FEMA. But once […]

HOA Blog Series Part I: What Does it Mean to Live in a HOA?

Published: August 9th, 2016

By: Peter M. Dunbar Brian M. Stephens

So, I live in an association….? It happens more than you might think. Home buyers get excited about purchasing a home in a surprisingly well manicured community. They later discover, upon receipt of the bill for their assessments, that their well-kept neighborhood costs money – their money. Florida community associations confuse people – somewhat unnecessarily. […]

Florida’s Fifth DCA Weighs In On The Scope of Easements For Ingress And Egress

Published: June 1st, 2015

Florida’s Fifth District Court of Appeals has issued a decision concerning the dimensions and scope of an easement.  In Condron, v. Arey,,  the Fifth District Court of Appeals held that an easement for ingress and egress over an area described as a “10 foot easement over and across a parcel of land” means […]

Tax Court Denies Conservation Easement Deduction Because Property Did Not Constitute a “Qualified Real Property Interest”

Published: March 25th, 2015

By: Stephen R. Looney

In Balsam Mountain Investments, LLC,[1] the Tax Court took a very restrictive view of what qualifies as a “qualified real property interest” under Section 170(h)(2)(C), in granting summary judgment in favor of the IRS disallowing a charitable contribution deduction for a conservation easement. In 2003, Balsam Mountain Investments, LLC executed a perpetual conservation easement agreement […]

Negotiating Use Restrictions On Property Near Hospitals

Published: December 22nd, 2014

Medical office properties located near hospital facilities are sometimes subjected to publicly recorded use restrictions.  These restrictions are usually contained in deeds in the chain of title or separate declarations.  Typically, the use restrictions forbid future occupants from performing or providing specific types of medical services.  They also may contain more generic language which forbids […]

Laura Minton Young’s byline on TRIM Reports in Florida Today

Published: December 11th, 2014

By: Laura Minton Young

Laura Minton Young’s byline titled, Know the ins and out of Truth in Millage reports, was published in Florida Today. Laura is a Board Certified real estate attorney in Dean Mead’s Viera office. The full article may be viewed HERE. This article has been posted with permission from Florida Today.