IN TFM CIRCI.IIT COURT OF T}IE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COLINTY, FLORIDA CHARLES J. HALL, Plaintiff, case NI.LO/ / - C,4-0 0 O 7 O 7 V. BILL FURST, as Property Appraiser of Sarasota County, Florida, BARBARA FORD-COATES, as Tax Collector of Sarasota County, Florida, and LEON M. BIEGALSKI, As Executive Director of the Florida Department of Revenue, Defendants. I COMPLAINT Plaintiff CHARLES J. HALL, sues Defendants, BILL FURST, as Property Appraiser of Sarasota County, Florida ("Appraiser"), BARBAIL{ FORD-COATES, as Tax Collector of Sarasota County, Florida ("Collector"), and LEON M. BIEGALSKI, as Executive Director of the Florida Department of Revenue ("Department"), and alleges: 1. This is an action for a declaratory judgement and to challenge the removal of a homestead exemption on property in Sarasota County, Florida and the imposition of a tax lien on that property. 2. This Court has jurisdiction pursuant to Chapter 194, Florida Statues, article V, Section 5 and 20 of the Florida Constitution, and section 86.011, Florida Statutes.
3. Plaintiff Charles J. Hall, is an octogenarian who owns certain real property located at 5461Sylvania Avenue, North Port, Florida 34291and identified as Parcel No. 0967-05-8735 ("the Florida Property"). 4. Appraiser is sued herein in his official capacity and is a necessary party to the action pursuant to section 194.181(2), Florida Statutes. 5. Collector is sued herein in her official capacity and is a necessary party to the action pursuant to section 194.181(3), Florida Statutes. 6. Defendant Leon M. Biegalski is sued herein in his official capacity and is a necessary pw to the action pursuant to section 194.181(5), Florida Statutes. 7. The Florida Constitution provides in pertinent part as follows: (a) Every person who has legal or equitable title to real estate and maintains thereon the permane-nt residence of the owner... shall be exempt from taxation thereon. 8. Section 196.031, Florida Statutes, provides that: (1Xa) A person who, on January l, has the legal title or beneficial title in equity to real property in this state and who in sood faith makes the property his or her permanent residence... is entitled to anexemption... ( ) The exemption provided in this section applies only to those parcels classified and assessed as owner-occupied residential property.... (5) A person who is receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section.
9. Plaintiff purchased the Florida Property on February 17, 1987. From February 17,1987, through the present, the Plaintiff has owned the Florida Property. 10. Plaintiff is currently a pennanent resident of Sarasota County, Florida and has been a pefinanent resident of Sarasota County, Florida since 2001. 11. In 2001, Plaintiff in good faith made the Florida Property his permanent residence and, since that time, has continuously maintained the Florida Property as his permanent residence. 12. In 2001, after making the Florida Property his permanent residence, Plaintiff applied for and received a homestead exemption on the Florida Property. Plaintiff continued to receive a homestead exemption on the Florida Property tfuough the 2015 taxyear. 13. On or about July 1, 2016, Appraiser sent Plaintiff a letter advising him that it had come to the Property Appraiser's attention that Plaintiff may have been improperly receiving a homestead exemption in the 2006-2015 tax years. A copy of the letter is attached and incorporated herein as Exhibit "A". The Property Appraiser contended in the letter that the Plaintiffs properly was not eligible for the homestead exemption pursuant to section 196.031, Florida Statutes, because he was receiving or claiming the benefit of an exemption or credit based upon permanent residency in another state, subsequent to the time he first applied for the homestead exemption in Sarasota County.
14. Thereafter, Plaintiff contacted the Property Appraiser to advise that its information was inaccurate and that he had never received the benefit of an exemption or credit based upon permanent residency in another state subsequent to the time he first applied for the homestead exemption in Sarasota County and that at all times he had maintained Sarasota, Florida as his permanent residence. 15. Notwithstanding Plaintiffs assertion that the Property Appraiser was incorrect in its assessment, on or about August 3, 2016, Appraiser's office sent the Plaintiff a second letter advising him that it had recorded a tax lien against the Florida Property to recover taxes for the years 2006-2015 which would have been due if Plaintiff had not received a homestead exemption on his residence in those years. A copy of the letter is attached and incorporated herein as Exhibit o'b". The stated basis for the lien was receiving a residency based exemption or credit in another state. 16. The Property Appraiser recorded the tax lien in the Public Records as Instrument No. 201609363 on August 3, 2016. A copy of the recorded tax lien is attached and incorporated herein as Exhibit "C." 17. Plaintiff owns a secondary home in Stark County, Ohio which he purchased after 2001. 18. Ohio, like Florida, grants a homestead exemption to certain eligible homeowners. Ohio Revised Code section 323.152 permits the following individuals to apply for a homestead exemption: (AXIXaXD A person who is permanently and totally disabled; (ii) A person who is sixty-five years of age or older; and
(iii) A person who is the surviving spouse of a deceased person who was permanently and totally disabled or sixty-five years of age or older and who applied and qualified for a reduction in taxes under this division in the year of death, provided the surviving spouse is at least fiftynine but not sixty-five or more years of age on the date the deceased spouse dies. 19. Like Florida, in order to obtain a homestead exemption in Ohio, one must submit an application. O.R.C. 323.153. 20. At no time between 2006 and the present did Plaintiff submit an application for a homestead exemption in Ohio or any other State. 21. At no time between 2006 and the present did Plaintiff receive a homestead exemption in Ohio or any other State. 22. Ohio further provides all real property owners whose property is not intended primarily for a business activrty a 2.5o/o reduction in their real estate taxes. O.R.C. section 3 19.302(A)(1 ). 23. "Business activity" is defined as "all uses of real property, except farming; leasing property for farming; occupying or holding property improved with single-family, two-family, or three-family dwellings; leasing property improved with single-family, two-family, or three-family dwellings; or holding vacant land that the county auditor determines will be used for farming or to develop single-family, two-family, or threefamily dwellings." O.R.C. section 3 19.302(AX1). 24. Receipt of the Ohio tax reduction is not conditioned on the owner claiming the property as his "permanent residence." O.R.C. section 319.302; see also Ohio Apt. Assn. v. Levin,l27 Ohio St.3d 76,84,936N.E.2d919,927 (Ohio 2010).
25. At no time between 2006 and the present did Plaintiff receive a tax credit in another state that required "permanent residency" as a condition for receipt of the tax credit. 26. At no time between 2006 and the present did Plaintiff abandon the Florida Property as his homestead. 27. The Property Appraiser knew, or should have known, that the tax credit received by Plaintiff in Ohio was not based on his residency within the State of Ohio but instead on his classification as an owner of residential property that was not used primarily for a business purpose. O.R.C. section 319.302; see also Ohio Apt. Assn. v. Levin, 127 Ohio St. 3d 76,84,936 N.E.2d 919, 927 (Ohio 2010). 28. The Property Appraiser wrongfully and without cause removed the homestead exemption from Plaintiff s Florida Property for the years 2006-2015. 29. The homestead exemption must be reinstated for the Florida Property effective 2006 - present as there are no facts which would authorize the Property Appraiser to remove the exemption under Florida law. 30. Plaintiff was required to retain the undersigned attorney to represent him herein and has agreed to pay a reasonable fee for her services.
COUNT I UNLAWFUL TAX LIEN 31. Plaintiff re-alleges and incorporates by reference the allegations of paragraphs 1-30 as though fully set forth herein. 32. Plaintiff was entitled to a homestead exemption on the Florida Property in years 2006-2015. 33. Specifically, because Plaintiff owned the Florida Property and maintained his permanent residence on the Florida Property, Plaintiff was entitled to a homestead exemption on the Florida Property pursuant to Article 6(a) of the Florida Constitution. 34. The Property Appraiser's determination that Plaintiff received a residency based exemption or credit in another state during the years 2006-2015 was wrong. 35. The Property Appraiser does not have authority to deny a basic Article 6(a) homestead exemption to a property that is a bona fide permanent residence. 36. Because the Plaintiff was entitled to a homestead exemption on the Property for the years 2006-2015, the Property Appraiser's retroactive removal Florida of the homestead exemption and imposition of a tax lien was unlawful. WHEREFORE, Plaintiff requests that this Court: (a) Enter an order reinstating the 2006-2015 homestead exemptions Florida Property and determining that Plaintiff is not required to file an on the annual application or statement in order to maintain the homestead exemption on his Florida Property; (b) Cancel the Tax Lien;
(c) Award Plaintiff his attorneys' fees incurred in bringing this action; (d) Award Plaintiff his costs incurred in bringing this action pursuant to section 194.192, Florida Statutes; and (e) Award such other general relief as may be just and equitable. Dated: February 22,2017 TI{E LEATHERWOOD LAW FIRM, P.A. 1700 S. Osprey Avenue Sarasota, FL 34239 Telephone: (9a1) 914-6262 Facsimile: (941)894-6984 By: Vd,e.rb L. Lealh,e-noood, Valerie L. Leatherwood Florida Bar No. 107723 Email: vleatherwoodlaw@gmail.com Attorney for Plaintiff CHARLES J. HALL