New law makes it easier to challenge property tax appraisals

Florida taxpayers will now have an easier time challenging what they see as unfair assessments on their properties.

Backed by business and real-estate interests, Gov. Charlie Crist signed a bill Thursday that shifts the burden of proof in property value disputes from taxpayers to government appraisers.

Property owners who disagree with their tax assessments can appeal to what's known as a Value Adjustment Board. But, until now, the law assumed the appraiser's assessment was correct -- making the odds of winning an appeal long.

Starting July 1, taxpayers will have a lower bar to clear: They'll only have to present convincing evidence that the government number is too high.

"It levels the playing field," said Rep. Carlos Lopez-Cantera, R-Miami, the main sponsor. County appraisers, he said, "think that they're always right, because they've been used to the courts looking at them... like they were always right. Now they're going to have to prove it."

But Palm Beach County Property Appraiser Gary Nikolits said the new law won't be a big benefit to property owners, but it will give more legal leverage to businesses with significant property holdings.

"It's a corporate relief act," said Nikolits, a Republican. "It makes it much more difficult for us to defend our values. They'll come in with a hired gun, and it sort of tips the balance in favor of the big guy, the guy that can afford to litigate."

He added: "What aggravates property appraisers is the fact that every other government agency has the presumption of correctness. If you get a ticket, that police officer is presumed correct. Why shouldn't our values have that presumption?"

As taxpayers win more cases, the new law is expected to mean less money for schools and local government. By 2013, the impact is anticipated to be $694 million statewide, according to state analysts.

Broward Appraiser Lori Parrish said the law won't have much effect on her office's operations, though.

"I think I was the only property appraiser in the state who didn't object" to the bill, she said. "I kind of feel like if the property owners and taxpayers fund our office salaries and education and technology, that I ought to have to prove where I came up with my numbers."

The Associated Press contributed to this story. Josh Hafenbrack can be reached at jhafenbrack@SunSentinel.com or 850-224-6214.